Guide to Local Government and Finance

Download OpenGov's free 26-page primer

Local governments in the United States spend over $1.6 trillion per year—more than ten percent of national GDP. This guide will help you learn more about how local governments operate, manage, and communicate their finances.
By reading this finance primer, you will learn:
- The organizational structure and repsonsibilities of local governments in the United States
- How local governments use multi-fund accounting to manage revenue and expenses
- Various approaches to government budgeting, including performance and participatory budgeting
Whether you're a veteran of government or an interested citizen, this primer provides context and understanding around government finance, the budgeting process, and how local governments work to serve their constituents.

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