Communities Finance Officers Association
COMMUNITY BUDGETING GUIDANCE COMMUNITY BUDGETING GUIDANCE

This educational handbook is devoted to development, discussion, approval, execution, and supervision of the community annual budget; drawing up reports on budget performance within the framework of community financial management; and operating legislation of the local self-government system of Armenia. It also covers acquiring and employing theoretical knowledge and practical skills in local government units, specifically in the field of evaluation and performance budget management, and in implementation of community financial analysis.
The handbook is addressed to Republic of Armenia (RA) community mayors, finance management specialists among the mayoral staff, and community councilors, as well as students, educators, and other specialists involved in issues of local self-government.

The handbook is published in support of USAID’s Armenia LGP3. The handbook reflects the points of views of authors and does not reflect the views of USAID or the United States Government.