Budgeting and Planning Resource Center

A good budget process is more than the preparation of a legal document that appropriates funds for a series of line items. Good budgeting is a broadly defined process that has political, managerial, planning, communication, and financial dimensions.

  • Incorporates long-term perspective
  • Establishes linkages to broad organizational goals
  • Focuses budget decisions on results and outcomes
  • Involves and promotes effective communication with stakeholders
  • Provides incentives to government management and employees


Budget Process

Principle 1. Establish broad goals to guide government decision-making

Principle 2. Develop approaches to achieve goals

Principle 3. Develop a budget consistent with approaches to achieve goals

Principle 4. Evaluate performance, and make adjustments


Best Practices



Government Finance Review GFOA Research Publications