This report explores the topic of smart budgeting, which integrates financial and strategic planning for outcomes. The authors, Claire Mansfield and Maia Beresford, are part of the New Local Government Network (NLGN), an independent think tank that seeks to transform public services and empower local communities. The report is part of NLGN's research and innovative policy projects and is intended to be useful to policy makers and practitioners. The authors acknowledge the contributions of many organizations and individuals, including those who participated in surveys and seminar sessions, as well as colleagues at NLGN and partners such as ACCA and Mazars. The report concludes with recommendations for overcoming challenges and achieving an alternative vision for smart budgeting.
