The common story that emerges towards the end of every fiscal or calendar financial cycle is a scramble of ‘use it or lose it’ by leaders across various levels who manage the budget of their ...

Co-authored by David Goldman, Deputy City Administrator, City of Oak Harbor and a member of Government Finance Officers Association (GFOA). Budgeting is not the most exciting part of municipal ...

To determine needed functional spending, fund strategic goals, plan for contingencies and more, developing a carefully defined and researched annual budget is critical for any company. However, ...