Common challenges with the typical government process can be both frustrating and create a situation where budget “theory” differs from the practical reality that many governments experience. Whether dissatisfaction ensues from the length of the process, the level of effort, how decisions are actually made, or the fear of budget cuts, budgeting is one of the more maligned financial functions. But why?  Obviously budgeting is more than a math exercise to get revenues to equal expenses. Budgeting drives funding, positions, projects, and more. Managing the budget process involves coordinating a diverse and often conflicting set of priorities, personalities, and politics.  In this session, GFOA will invite speakers from different backgrounds to discuss budgeting from multiple perspectives and concentrate on the basics.  Attend to learn how you can simplify the process, improve your technical budget skills, better involve your peers, and produce better outcomes.