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Best Practices in Budgeting and Fiscal Policy

Best Practices in Budgeting and Fiscal Policy

Members $18 / Nonmembers $25

The GFOA’s desktop seminars were recorded in MP3 format and have been reproduced onto CD. If you took part in any of these programs, take advantage of these CDs to refresh your memory of the material. If you were unable to participate in the original online programs, these CDs are a great way to catch up. They are also ideal for in-house training.

Take advantage of these practical tools and place your order today!


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Price: $ 25.00




Featured Products
Elected Officials Guide: The New Pension Accounting
 
Members: $15 - Nonmembers: $20

An Elected Official’s Guide: The New Pension Accounting

written by Stephen J. Gauthier

Recently, the Governmental Accounting Standards Board (GASB) issued a new standard that fundamentally changes how state and local governments account for the cost of pension benefits in their financial statements. The GFOA’s new publication An Elected Official’s Guide: The New Pension Accounting uses a simple question-and-answer format to explain the “new pension accounting” in a way that is designed to be easily understandable even for those with little, if any, experience or background in accounting and financial reporting for pensions.

The booklet is organized into six parts:

  • Pensions in the Public Sector - reviews the principal types of pension arrangements encountered in the public sector
  • Funding the Cost of Pension Benefits - focuses on how employers fund the cost of pension benefits
  • The New Pension Accounting - explains how employers account for the cost of pension benefits in their financial statements using the new pension accounting
  • How Pension Accounting Has Changed - covers how the new pension accounting changes traditional pension accounting
  • Pension Funding Policy - discusses the importance of a sound employer funding policy for pensions and the essential characteristics of such a policy
  • Interpreting Pension Information - offers practical advice on how to evaluate whether a given pension arrangement is being adequately funded

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    Price: $ 20.00

    Building a Better Budget Document (second edition)
     
    Members: $45 - Nonmembers: $70

    Building a Better Budget Document (second edition)


    In Building a Better Budget Document (second edition), the GFOA has assembled more than 250 exemplary budgetary examples taken directly from budget documents submitted to GFOA’s Distinguished Budget Presentation Awards Program. The book’s aim is for governments to use this information to continue improving their budget documents through more effective policy, financial, operations, and communication components.

    The types of governments represented include: municipalities, counties, states, special districts, school districts, pension plans, and colleges and universities.

    The book is organized into six sections that reflect the structure of the 27 rating criteria used to evaluate actual budgets submitted to GFOA’s Distinguished Budget Presentation Awards Program.

  • introduction and overview,
  • financial structure, policy and process,
  • financial summaries,
  • capital and debt,
  • departmental information, and
  • document-wide criteria.

  • Each of the book’s 27 chapters begins by:

  • stating the criterion,
  • listing the related questions that program participants must answer (the “criteria location guide questions”),
  • providing an explanation of the criteria,
  • presenting a brief chapter overview, and
  • offering a helpful hint for meeting the criterion.

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    Price: $ 70.00



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