BFO logo



Turning the Traditional Budget Process on its Head




What is BFO

In a nutshell, BFO for Smaller Communities is an innovative and intuitive approach to budgeting that engages citizens and employees in the transformation of governments. Or as one of our local government clients put it, it can change your budget from a “list of accounts to a map for the future.”

Instead of starting with the previous year’s budget and justifying increases or cuts from that base, Budgeting for Outcomes (BFO) starts with a set of results that matter to citizens and allocates available dollars to each of those results. In eras of budget constraint or surplus, this new strategy is revolutionizing public sector financial management all across the country.




BFO Image