> But a lot of the US is not like this-- school districts, municipal and county government, etc would do pretty poorly to follow some parts of these guidelines, and quite well served to follow others.

True - I think the playbook is specifically oriented to state government folks - not as much municipal or county.

> I've too often seen someone take a document like this to justify maintaining a custom built municipal accounting system

Please feel free to submit a PR to help make that clearer! I would only say that some COTS solutions can also end up in a "no one knows how to maintain this" after enough custom code has been added.