Finance & Budgeting

Part of what makes budgeting complex for local government managers is that it involves managing community and elected official expectations. It also represents the objectives that jurisdictions are trying to achieve and constitutes a form of performance evaluation. ICMA's budgeting and finance resources work to help local governments of all sizes gain leverage for the future.

Popular Resources

Research & Reports

2019 State and Local Fiscal Facts

States increase rainy-day funds and local governments adjust to lower tax revenues.

Infrastructure Financing - A Guide for Local Government Managers

This ICMA/GFOA white paper explores how local governments are addressing the challenge of bridging infrastructure financing gaps.

Anatomy of a Priority-Driven Budget Process

A white paper written by The Government Finance Officers Association to discuss how to effectively design and implement a priority-based budget plan for a given municipality.

Learning Opportunities on Finance & Budgeting

Webinar Series: A Budgeting Guide for Local Government

A three-part webinar series that takes a forward-looking, strategic approach to budgeting.

The Latest from ICMA

Weakening Local Revenues Are Top Concern in 2019 Fiscal Report

Two out of three city finance officers predict a recession as soon as 2020.

Growing a Green Economy

The green economy presents significant growth opportunities for local governments. Here are five strategies for growing a green economy.

10 YEARS LATER: What Local Governments Learned from the Great Recession

[PM Magazine, June 2019]

More Resources on Finance & Budgeting