To improve the practice of governmental finance in Colorado, as developed and recommended by the Government Finance Officers Association of the United States and Canada and other recognized authorities in the field of governmental administration, by developing mutually understandable procedures of accounting and financial reporting, budgeting and capital planning, cash management, financial administration, and debt management by encouraging the use of appropriate technology; by employing consistent financial classification, and principles; by training qualified public officials and employees; and by promoting ethical, high quality governmental service.