Budgeting — the process by which programs and services are planned and funds are allocated to accomplish their goals — is crucial to any organization’s success. The need for better budgeting is ever more pressing given the constant pressure to provide high quality services with limited resources. This is especially true in school districts, where budget decisions can affect the education of future generations.

GFOA’s best practices in school guidelines are centered on a comprehensive budget process framework focused on academic and finance collaboration to best align resources and desired student outcomes. The framework represents the culmination of a multi-year effort led by GFOA, with input from numerous school district officials and other experts in education finance to develop guidelines for better budgeting tailored specifically for school districts

• Publication date: January 2015