Building a Better Budget Document (second edition)
In Building a Better Budget Document (second edition), the GFOA has assembled more than 250 exemplary budgetary examples taken directly from budget documents submitted to GFOA’s Distinguished Budget Presentation Awards Program. The book’s aim is for governments to use this information to continue improving their budget documents through more effective policy, financial, operations, and communication components.
The types of governments represented include: municipalities, counties, states, special districts, school districts, pension plans, and colleges and universities.
The book is organized into six sections that reflect the structure of the 27 rating criteria used to evaluate actual budgets submitted to GFOA’s Distinguished Budget Presentation Awards Program.
• introduction and overview,
• financial structure, policy and process,
• financial summaries,
• capital and debt,
• departmental information, and
• document-wide criteria.
Each of the book’s 27 chapters begins by:
• stating the criterion,
• listing the related questions that program participants must answer (the “criteria location guide questions”),
• providing an explanation of the criteria,
• presenting a brief chapter overview, and
• offering a helpful hint for meeting the criterion.