Fiscal distress can be caused by many factors, but in all cases, the finance officer must act to diagnose the cause, apply treatments, and work to restore fiscal sustainability. Whether your government finds itself in a budget crisis or is working towards preparing for the next recession, GFOA's Fiscal First Aid research series, developed originally to help deal with the 2009 Great Recession and then refined through the pandemic offers several strategies to reduce budget expenses, create flexibility, and assess risk associated with different options with the goal of long-term sustainability. This course provides an overview of GFOA’s 12 step approach for addressing fiscal distress and outlines the steps finance officers should take to guide their organizations through times of fiscal uncertainty and budget shortfalls