Program Budgeting

Local governments have developed their budgets in essentially the same way for decades, and people have criticized the traditional budgeting approach for almost as long as it has been in use with local governments. A key criticism of the traditional approach is that it is not strategic. Spending is allocated to line items that concern the day-to-day operations of government. Line items like "travel," "supplies" or "miscellaneous" don't speak to how spending impacts big-picture results like public safety, mobility, health, etc. GFOA believes that program budgeting-developing and organizing the budget around programs, rather than mundane line items-is one way local governments can begin to move away from traditional line-item budgeting and develop budgets that better reflect the organization's strategic priorities.
9/19/2023 - 9/20/2023
GFOA Training Center 203 N LaSalle St, Suite 2700 Chicago, IL 60601

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