GFOA

About GFOA

Gain insight through research from the Government Finance Officers Association.

Publisher

GFOA

Category

government

Language

en

Explicit

No

First episode

12 Aug 2019

Latest episode

2 Feb 2026

Latest episodes

8 of 111 episodes have a transcript.

1. 

   2 Feb 2026TRANSCRIPT

   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 shifting the focus to decision-useful accuracy rather than exhaustive precision, the profession can streamline reporting, save staff time, and maintain public trust.

2. 

   21 Jan 2026TRANSCRIPT

   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 and organizational characteristics of public finance that change over time. Understanding first principles is a necessary complement to knowing best practices. First principles provide the foundation for deviating from best practices when it becomes necessary. Listen to this research to learn more.

3. 

   21 Jan 2025TRANSCRIPT

   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 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.

Inside a recent episode

GFOA Audio Insights: Rethinking Materiality in Government Accounting

Published 2 Feb 2026 · Transcript excerpt

[…] A final and less obvious consequence is that financial statements are becoming more complex. When they include too much information, it can hide what really matters. A practical example helps illustrate this. Consider subscription -based information technology arrangements. The goal of reporting for software subscriptions is to give users a better idea of local governments' fixed costs and long -term obligations. Long -term subscriptions of costly critical software like ERP systems are basically fixed costs. But this insight could be lost if the reported numbers also include other software contracts that wouldn't affect the judgment of a reasonable user of the financial statements. […]

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Apple Podcasts (US)

4.4 / 5

16 ratings

Podcast Authority Score: 35 / 100

A composite of feed quality, social presence, YouTube performance and engagement. Read the methodology.

Quality

35

Social presence

0

YouTube

0

Engagement

84