CMFO Municipal Budgeting 2025

The budgeting class begins with a discussion of the budgetary environment in municipal government.  Although most of the constraints on budgeting come from the political environment in which it takes place, quite a few state laws and regulations exist that affect the budget process.  Because every municipal budget must comply with these laws and regulations, it is necessary to review them in detail.  Revenue and expenditure forecasting will be discussed; they are very important to making the enacted budget as accurate as possible.  The class concludes with some best practices in budgeting that may be helpful to the finance officers as they work toward a better budget document.