How-to, Guide or Manual

Anatomy of a Priority-Driven Budget Process

The purpose of this paper is to describe factors that have led governments to adopt priority budgeting and to identify the essential concepts and steps in such a process, including the adaptations individual governments have made to customize priority-driven budgeting to local conditions. The paper is based on the experiences of a number of governments, selected for variety in organization size, type of government, and approach to budgeting and builds on prior publications about priority driven budgeting by taking a step back from specific approaches and describing the major steps in the process and outlining options for putting those steps into operation. 

The Government Finance Officers Association (GFOA) intends this paper to provide newcomers to priority-based budgeting a solid base from which to get started, and to provide veterans of the practice with ideas for further adapting and sustaining it in their governments.