Government Finance Review

As more and more local governments consider bulk sales and securitization of delinquent tax liens, constitutional questions remain about the enforceability of the liens. This article addresses some of those questions surrounding tax lien foreclosures...

What do you do after you develop performance measures and targets? This article describes Dallas County, Texas' strategy for ensuring that measures are not only published but also studied, discussed, and utilized to make corrective actions and distribute...

With the economy booming and state and local revenues swelling, many governments are facing the enviable dilemma of managing a budget surplus. This article addresses some options for reducing a surplus that can alleviate political pressure and protect...

San Diego County, California, was one of the earliest and most successful counties to adopt Internet purchasing. In 1995, with a growing population and increasing demands for county services, Purchasing and Contracting staff struggled with an increasing...

This article describes a recent GFOA study of the organization of city finance offices across the U.S. and investigates whether integrated finance organizations are more efficient and effective. Nearly a century ago, the model city charter of the...