Strategic planning: the Georgia GFOA looks to the year 2000.

• Author: Moon, J. Virgil
• Position: Government Finance Officers Association; includes related article

By its very nature, planning is an orderly process which stimulates and encourages thinking about present and future factors in the environment affecting the organization. It is useful because it channels an organization's resources and efforts toward some predetermined method for achieving specific goals. Strategic or long-term planning, often used in business and government settings, can benefit professional organizations as well. The Georgia Government Finance Officers Association (GGFOA) recently availed itself of such planning techniques to create a strategic plan for the 1990s.

The GGFOA was created in 1985 and draws its members from state, county and city governments; school districts; colleges and universities; authorities and special districts; and private firms. Its mission and objectives were:

* to promote the use of efficient financial management systems by governmental organizations within the state;

* to improve the knowledge and skills of all individuals concerned with governmental finance;

* to promote development of mutually understandable accounting, auditing, budgeting and record keeping systems in cooperation with the Government Finance Officers Association, the Governmental Accounting Standards Board (GASB) and all other organizations established with similar goals;

* to provide a forum for the discussion and analysis of financial problems arising under the laws of Georgia;

* to promote the enhancement of employment standards, ethics and conditions for public finance practitioners within the state of Georgia, thus encouraging the development of career paths such that talent trained in this state will choose to remain in the state; and

* to promote the achievement of greater success in efficiency and service of government and the evolution of closer relationships and understanding among those concerned with governmental finance in the public jurisdictions of Georgia.

Seven years later, while the mission and objectives of the association remain viable, change has affected the roles and functions of state and local government finance officials. The role of state and local governments has expanded noticeably as the federal government transferred service delivery responsibility to them and decreased federal aid. Changes continue, as well, in accounting and financial reporting, with decisions by the GASB having implications for the continuing evolution of generally accepted accounting principles.

To remain vital and useful to...