GFOA

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 government budget offices also need to establish a rhythm for the internal budget process. A lack of rhythm can lead to two big problems. Listen to this new research to learn how the City of Brighton, Colorado, created a rhythm for the internal budget process and how you can too.

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", where budget requestors inflate their needs. Listen to learn more on how to contain and even defeat these tactics.

Organizations benefit from decision architecture. Budget officers can be the decision architects of local governments by building on four job responsibilities that allow them to reduce the impact of well-known problems of bias and noise in human decision processes. Listen to learn more.

“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, the finance officer can “change the game” and redirect the energy of power politics to more constructive ends. Listen to this research to learn how.

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 example, in public finance, thinking of reserves or rainy-day funds as a government’s savings account is a mental model. This approach simplifies the complex idea of fund balances by comparing it to something familiar from everyday life.

This report will explain how you can use mental models to enhance understanding and decision-making in public finance.

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, and “Budget Bites,” which was styled like a cooking show. Arlington’s approach serves as a model for other cities looking to improve their budget communications.

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) hours discussing the line item for office supplies (“Can we reduce it by sending more emails and using printers less?”) and then afterward passes a multimillion-dollar capital project budget with little discussion.

This phenomenon is not limited to local government budgets. It is so common across time and disciplines that it has a name: Parkinson’s Law of Triviality. The first step is to understand why the phenomenon of bike-shedding occurs. Solutions can then be designed accordingly.

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 compassion found in simple acts of kindness. You will hear an immigrant’s story of financial struggle and perseverance.

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 the war that ravished her country. After a trying childhood, she boarded a plane for the West Coast of the United States to start a new journey. 

This episode features a conversation with Dean Rear, General Manager of Financial Services and Chief Financial Officer with the Metro Vancouver Regional District. Growing up in Alberta at the foothills of the Rockies, on a mixed farm of crops and beef cattle, Dean describes his childhood as a “boy life” with miles of open space to ride dirt bikes and play hockey.

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 strong connection to the land. At age 30, she relocated to America to work in advertising and media buying. When the dot-com bubble burst, she responded to an ad for a temp position in public finance. 

This podcast features a conversation with Dr. Kirene Bargas, Director of Finance & Administrative Services for the Beaumont-Cherry Valley Water District in Beaumont, California. Dr. Bargas grew up in Hawaii with the ocean right across the street. After high school, she relocated to Ohio looking for work and opportunities. During our conversation, she recounts a harrowing story of being held up at gunpoint and shares a survival outcome that will leave you breathless. After the trauma, she started a job that put her on a path to a 20+ year career in public finance.

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 and a pretty typical childhood. Her first attempt at college didn’t take and she found herself working a fast food job. At 21, she took a job as a corrections officer in the prison system. It wasn't until she was in her 30s that she realized that public finance was her intended career path.

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 community. Described by family as a fearless child, Kevin overcame an early speech impediment to excel in school in both academics and athletics. After college, Kevin worked on Wall Street, completed graduate school at Harvard, and went to work at World Bank. He eventually returned to his community in Detroit committed to tackling the issues of poverty and discrimination.

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 Angeles to hardworking blue-collar parents. Money was tight, but that didn’t stop Lisa from dreaming big. Once she entered the workforce, success and opportunity came calling. Her early career included time at Arthur Andersen and in Hollywood working on studio budgets for some of the most successful movies of that time.

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' divorce as well as a genetic condition that made him a target to the insensitivity of cruel adolescents. Listen as Rich discusses his fascinating journey from wanting to be a musician, to pursuing a career in public finance.

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 Data Transparency Act would be a costly and burdensome unfunded mandate.

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. 

Want to invest in your advancement? GFOA’s Fundamentals Virtual Forum, July 11-15, is designed for new government finance staff who are either starting their career journey or transitioning to public finance from the private sector. Seven of the ten virtual forum sessions will be based on topics from GFOA's Certified Public Finance Officers (CPFO) program.

Listen as GFOA’s Federal Liaison Center updates GFOA Standing Committee members on events in Washington.

Listen as GFOA’s Federal Liaison Center updates GFOA Standing Committee members on events in Washington.

Listen as GFOA’s Federal Liaison Center updates GFOA Standing Committee members on events in Washington.

Listen as GFOA’s Federal Liaison Center updates GFOA Standing Committee members on events in Washington.

Lisa Marie Harris, Director of Finance at the San Diego Water Authority joins us for episode eight of the podcast. Growing up in San Francisco as the eldest of seven kids, Lisa Marie speaks quite candidly about her experiences of being in a family of limited means.

Richard Sensenbrenner, Assistant Director of Accounting for Philadelphia, Pennsylvania, joins us for episode seven of the podcast. Growing up in Troy, Ohio, Richard’s family dynamic centered on the notion that “serving the public was a noble deed.” While both parents took roles in serving their community, it was his grandfather Jack, that loomed the largest in his family’s story.

Our guest for episode six of the podcast is former GFOA president Nancy Zielke. Growing up in Southwest Michigan on 60 acres of farmland, Nancy is no stranger to getting up at 5 a.m. and working until the sun goes down. Balancing a career path that is firmly planted with success in both public and private organizations, Nancy acknowledges the many mentors who had a hand in shaping her professional growth as well as her personal drive to understand her community and help influence change for the better.

Our guest this week is Chris McCullion, Chief Financial Officer for the City of Orlando, Florida. Chris became CFO in his mid-30s. Our conversation touches on how that happened as well as how Chris and his team handled the enormous tragedy of the 2016 Pulse Nightclub Shooting.

Episode four of the podcast features a conversation with Jo Ann Giddings, Deputy Director of Financial Administration in the City of Aurora, Colorado. Growing up on her family farm along with her seven siblings, Jo Ann learned to be self-sufficient. With her daily chores around the farm and raising cattle, she developed a strong sense of “team work” and a community of neighbors leaning into each other for support.

Joining us for episode three is Ed Harrington from San Francisco, California. Born the youngest of five children, Ed’s childhood was marked by a tremendous amount of sadness with losing both parents by the time he was a teenager. Acknowledging that this “sets you back a bit,” Ed’s mother was able to impart a certain belief in humanity that stuck to Ed’s core and helped to shape him for the rest of his life.

Joining us this week is Veronica Carrillo with the City of San Antonio, Texas. Growing up on a block where the homes of her aunts and uncles, cousins and grandparents were back door or down the street to one another, this tight knit family kept her centered and grounded. But as you’ll hear, there was one voice that rose above the rest and became her guiding compass, her father.

Our first guest is Michael Bryant, GFOA President and Deputy County Manager for Mecklenburg County, North Carolina. Michael’s difficult but inspirational story will remind you of the guiding hand of fate, when one is shown a different path forward by the generous soul of others.

Listen as GFOA’s Federal Liaison Center updates GFOA Standing Committee members on events in Washington.

Listen as GFOA’s Federal Liaison Center updates GFOA Standing Committee members on events in Washington.

Listen as GFOA’s Federal Liaison Center updates GFOA Standing Committee members on events in Washington.

GFOA's John Fishbein recently spoke with Jeffrey Esser, GFOA Honorary Member and GFOA Executive Director/CEO from 1982 to 2017, about a variety of topics related to GFOA and government finance.

Listen as GFOA’s Federal Liaison Center updates GFOA Standing Committee members on events in Washington.

GFOA's Jake Kowalski recently spoke with Mark Anielski, a well-being economist with a background in local government, about a unique and practical approach to measuring well-being. Mark discusses his work helping government play a crucial role in measuring performance and progress in terms of well-being of mind, body, spirit and the natural environment.

Mark has worked with various municipal and provincial governments and advises the federal government of Canada on well-being-based budgeting. He is currently surveying northern and southern Ireland on residents’ perceptions of well-being.

Many GFOA members often start out with a career path in government finance, and then consider switching to government administration. GFOA's John Fishbein interviewed GFOA Executive Director Chris Morrill to discuss this decision. Morrill's experience includes a career working in government finance and then serving as a city manager. He talks about his educational and professional background, how he made the choice to switch from finance, the differences and similarities between the two careers, and what GFOA can offer to help make that transition easier.

Listen as GFOA’s Federal Liaison Center updates GFOA Standing Committee members on events in Washington.

Listen as GFOA’s Federal Liaison Center updates GFOA Standing Committee members on events in Washington.

Michael Walters Young is the Budget and Strategic Innovation Manager at the City of Franklin, Tennessee.  Once a week, he teaches a night course at the University of Kansas in budgeting.  Michael got his students involved as budget reviewers in GFOA’s Budget Awards Program.  This podcast goes through that process.

Interested in becoming more involved with advancing women in public finance? On this episode, GFOA's Elizabeth Fu talks with members of GFOA’s Women’s Public Finance Network’s Women’s committees on communication, programming/education, and mentorship. Listen to learn how these members became involved and their experiences on the committees.

Listen as GFOA’s Federal Liaison Center updates GFOA Standing Committee members on events in Washington.

Listen as GFOA’s Federal Liaison Center updates GFOA Standing Committee members on events in Washington.

GFOA FLC staff offer highlights and initial reactions to the massive spending and coronavirus relief package passed by Congress on December 21.