BOSWELL, Charles R.

In search of budgetary excellence : the government finance officers association award for distinguished budget presentation - New York : Marcel Dekker, 1988

During the twentieth century, American governments progressed from essentially no use of government budgeting to experimentation with a host of budgeting strategies designed to improve the control, efficiency, and decision making capacity of governing agencies. In 1984, the Government Finance Officers Association of the United States and Canada sought to synthesize many of these approaches into a broad definition of budgetary excellence by the establishment of an Award for Distinguished Budget Presentation. This article reviews the effort to define budgetary excellence, then offers a discussion of the lessons learned during the first years of the program's operation. he of the products of the program's operation