GFOA

GFOA Audio Insights: Rethinking Materiality in Government Accounting

This report suggests local governments are often overly cautious about what counts as “material,” adding unnecessary cost and complexity to financial reporting. By shifti

GFOA Audio Insights: First Principles of Public Finance

First principles are the basis for any field, including public finance. They express a fundamental truth about public finance. They remain consistent despite technology a

GFOA Audio Insights: Budgeting is Better with Rhythm

Life needs rhythm. The human body has a heart rhythm, circadian sleep-wake rhythm, breathing rhythm, and more. Being in rhythm is key to a long and healthy life. Local go

GFOA Audio Insights: Budget Games

Our new research delves into the tactics or “games" used by participants in the budget process to secure more resources. The most common such game is "The Padding Play",

GFOA Audio Insights: Budget Officer as the Decision Architect

Organizations benefit from decision architecture. Budget officers can be the decision architects of local governments by building on four job responsibilities that allow

GFOA Audio Insights: Power, Politics, and Budgeting

“Power politics” is the use of power for selfish gain at the expense of broader community. This is incompatible with the purpose of local government budgeting. However, t

GFOA Audio Insights: Simplifying Complexity

Reality is complex; mental models simplify it. A mental model is a tool that helps us make sense of the world and manage complexity and large amounts of information. For

GFOA Audio Insights: The City of Arlington Wins GFOA's Fiscal Fluency Challenge

The City of Arlington, Texas, created videos to make public finance easy to understand. They used themes like “Build, Unite, Create,” comparing budgeting to a Lego set, a

GFOA Audio Insights: Breaking the Law of Triviality

Many budget officers have had an experience like the following during budget deliberations with the governing board: The governing board spends what seems like (or may be

"Prepared to Manage Change"

This podcast features a conversation with Francisco Ordaz. For Francisco, his challenges were an opportunity to find the beauty out of life and the silver lining of compa

"If We Don't Look Ahead, We Will Be Behind"

This podcast features a conversation with Sơn Lê Hughes, chief financial officer of the West Linn-Wilsonville School District in Oregon. Sơn Lê grew up in Vietnam during

"Not the Way I Want to Grow Up"

This episode features a conversation with Dean Rear, General Manager of Financial Services and Chief Financial Officer with the Metro Vancouver Regional District. Growing

“Someone Will Take Note”

This podcast features a conversation with Brigitte Elke, Finance Director for the City of San Luis Obispo, California. Brigitte was born and raised in Switzerland with a

"The Gigi Voice"

This podcast features a conversation with Dr. Kirene Bargas, Director of Finance & Administrative Services for the Beaumont-Cherry Valley Water District in Beaumont, Cali

"Give Yourself Grace"

This episode features a conversation with Amanda Klapperich, Finance Manager for the County of Rio Grande, Colorado. Amanda grew up in Wisconsin to hardworking parents an

“Best way to succeed…fully committed”

This episode features a conversation with Kevin Bain, Debt Manager for the City of Detroit, Michigan. Kevin grew up in the suburbs of Detroit embracing his diverse commun

“Invited to the Table”

This episode features a conversation Lisa McCargar, Vice President of Finance and Administration for Golden State Natural Resources. Lisa grew up a shy child in Los Angel

"Some Day...You'll be a Finance Director"

Rich Lee is the Finance Director for the City of San Mateo. Growing up in foggy south San Francisco, Rich had to develop a thick skin learning to navigate his parents' di

The Financial Data Transparency Act: What GFOA Members Need to Know

Listen as Emily Brock, GFOA's Federal Liaison Center Director in Washington D.C., and Michele Mark Levine, GFOA's Technical Services Director, discuss how the Financial D

Talking GAAP Update with GFOA's Michele Mark Levine

GFOA's 2022 GAAP Update will be held on Thursday, November 3, 2022. Listen as GFOA's Michele Mark Levine discusses this year's event and why you should attend.