Best Practices in School Budgeting - Drafts

Project Background

GFOA is working with practitioners, researchers, and other education finance experts to identify best practices in school and community college budgeting. These best practices aim to leverage the budget process to align resources to student outcomes.

As part of this initiative, several PK-12 school districts and community colleges nationwide were selected as pilots to help develop and to test these best practices. The pilots are using the best practices to develop their 2014-2015 budgets. GFOA is incorporating these best practices in the award criteria for a new budget program specific for PK-12 school districts and community colleges. The inaugural Education Budget Award Program is available for the 2015-2016 budget.

More information on the award program.

For additional information or questions on the project, please contact Shayne Kavanagh, Senior Research Manager, at

Draft Best Practices

GFOA is working to refine and the best practices based on the experiences of the pilots in developing their 2014-2015 budgets as well as from public comment. Please note that draft best practices for Pay for Priorities and Implement Plan are forthcoming and will be issued soon.

  • Set Instructional Priorities Phase