Two guests rejoined the podcast to discuss rethinking municipal budgets. Chirs Morrill, Executive Director, and Shayne Kavanagh, Senior Manager of Research, at the Government Finance Officers Association (GFOA) discussed why it is time to rethink the budgeting process and GFOA's Rethinking Budgeting initiative. They also talked about why it is more important to be a chef rather than a cook and how GFOA plays an integral role in local government. Host: Lauren Palmer