Budgeting for Outcomes (BFO) - November 12, 2012

Group-live course
Prerequisites: It is recommended, but not required, that students complete the What is BFO? course.   
Course level: Intermediate
CPE credits: 8
Time: 1 day, 9:00 am - 5:00 pm


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Who Will Benefit

This course is for finance officers, budget officers, budget analysts, and others who want to know more about the benefits and costs of budgeting for outcomes or priority-based budgeting.


Budgeting for Outcomes (BFO) is a strategic approach to aligning spending with results and overall community priorities. An outcomes-based approach represents a shift from the traditional public-sector budgeting approach focusing on line item costs and incremental adjustments. BFO focuses on results and encourages departments to become efficient and work together towards achieving results and accountability. This session will cover the budgeting for outcomes process, which includes:

  • Shifting the emphasis of the budget process from inputs to outcomes;
  • Integrating the budget process into the strategic plan process and other long-term planning processes;
  • Focusing the budget process on the needs of citizens and other stakeholders;
  • Creating organizational alignment from high-level goals to specific services;
  • Using evidence and logic to prioritize services based on the relationship to meeting community needs; and
  • Preparing a budget document that communicates the relationship between spending and results for citizens.

Seminar Objectives

  • Understand distinguishing characteristics, concepts, and best practices in budgeting for outcomes and the major ways in which it differs from traditional budgeting
  • Learn the essential steps of a budgeting for outcomes process
  • Understand best practices for implementing budgeting for outcomes
  • Understand the implementation steps
  • Analyze case studies and lessons learned from other jurisdictions

Recommended Reading
  • The State and Local Government Performance Management Sourcebook
  • A Performance Management Framework for State and Local Government: From Measurement and Reporting to Management and Improving

Registration Fees
GFOA member:  $370     Nonmember:  $550


Registration form

Register online

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