Finance professionals have lots of options to consider when designing the budget process. Who should be involved? What is included in the process? When do you include critical elements like public engagement or strategic planning?  Where in the organization should we assign responsibility for the entire process? There's no one right answer to these types of questions, but it's helpful to understand the pros and cons of your options as you are deciding what makes the most sense for your organization. At this session, a panel of government budget leaders will discuss the who, what, where, and when of their budget process, highlighting the challenges and opportunities that the different options present.