Government Finance Review

Magazine covers financial management for state and local government through articles and commentary on best practices, management and more.

Articles from Vol. 16, No. 3, June

Affordable Software: The Rise of Application Hosting and Application Service Providers
Organizations spend roughly $17 billion on the implementation of new packaged software applications each year, and 80 percent of those costs come after the purchase of the software. The price of implementation, in addition to other factors like...
Constitutional Questions about Tax Lien Foreclosures
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...
Embracing Risk-Based Auditing in Local Government
This article describes risk-based auditing--a type of audit that considers departmental objectives, risk, and adequate controls as interdependent concepts that must function together for success--and advocates its widespread adoption in the public...
Linking Performance Measures to Resource Allocation
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...
"Local Government Reserve Funds and Fund Balance: Some Applications of Business Concepts"
Shelton, Michael and Tyer, Charlie Municipal Finance Journal, Spring 2000, pp. 1-18. This article examines how a government should determine the amount of fund balance it needs to retain in a governmental fund. A government's fund balance is...
Managing Fiscal Slack: You Have a Surplus ... Now What?
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...
Rate Setting for Municipal Utilities: Detroit's Combined Sewer Overflow Facilities
Regulations on combined sewer overflows are necessitating new models in cost allocation and treatment techniques for sewer systems. This article highlights Detroit's efforts toward rate setting for sewer fees. Recently enacted environmental regulations...
The Beginning of the End of Paper Procurement
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...
The Digital Age and Data Privacy
As the 106th Congress moves through its shortened election-year session of challenging policy topics, a number of information privacy issues, prompted by advances in technology, have emerged as legislative proposals. One indicator of the level of...
The Organizational Structure of City Finance Offices
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...
Trends in European Public Finance: Is the UK Outsourcing Government?
In 1992, the United Kingdom (UK) began the implementation of an innovative public finance program that offered the promise of rebuilding Britain's infrastructure without a politically unpalatable increase in public borrowing or taxation. Termed the...