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. 20, No. 1, February

Adapting Fiscal Systems to a Changing Environment
Adapting Fiscal Systems to a Changing Environment State and Local Finances Under Pressure Published by Edward Elgar Publishing www.e-elgarco.uk 2003; 360 pages; $110Over the next 25 years, state and local governments will be forced to confront the fiscal...
A New Model for Fiscal Regionalism
Greater Racine's Plan for Overcoming Fiscal DisparityIn recent years, observers of urban management have paid increasingly close attention to the governance of metropolitan regions. In a 2002 book on this topic, scholar and former municipal manager David...
A New Model for Fiscal Regionalism: Greater Racines Plan for Overcoming Fiscal Disparity
In recent years, observers of urban management have paid increasingly close attention to the governance of metropolitan regions. In a 2002 book on this topic, scholar and former municipal manager David Miller suggests that "there is a movement, albeit...
Bringing Rigor to Cutback Management
Eugene's Constrained Prioritization ProcessA shrinking revenue base and increased demand for public services has made the need to prioritize government services critical the last few years. The federal budget has gone from a $127 billion surplus in fiscal...
Bringing Rigor to Cutback Management: Eugene's Constrained Prioritization Process
Ashrinking revenue base and increased demand for public services has made the need to prioritize government services critical the last few years. The federal budget has gone from a $127 billion surplus in fiscal 2001 to an estimated $480 billion deficit...
Budgeting for Excellence
How the University of Missouri-Kansas City Transformed Its Budget Process Using the NACSLB StandardsEditor's note: Each year GFOA bestows its prestigious Awards for Excellence to recognize outstanding contributions to the practice of government finance....
Budgeting for Excellence: How the University of Missouri-Kansas City Transformed Its Budget Process Using the NACSLB Standards
There comes a time in the life of any organization--be it a corporation, non-profit, university, or government--when culture change becomes the highest priority. Without it, the organization seems destined to become a hollow shell, far removed from...
Busy Legislative Agenda Includes Key State, Local Issues
GFOA will continue to monitor key issues of importance to state and local finance during a busy legislative agenda complicated by election-year politics.The second session of the 108th Congress promises to be a hectic and eventful one. Lawmakers achieved...
Busy Legislative Agenda Includes Key State, Local Issues: GFOA Will Continue to Monitor Key Issues of Importance to State and Local Finance during a Busy Legislative Agenda Complicated by Election-Year Politics
The second session of the 108th Congress promises to be a hectic and eventful one. Lawmakers achieved several noteworthy accomplishments during the first session, including the first-ever spending bill for the new Homeland Security Department, additional...
By the Members, for the Members
At GFOA, we take great pride in fulfilling our mandate to provide high-quality products and services to our members. Of all the activities GFOA is engaged in, perhaps none is as dependent on the membership as this publication, Government Finance Review....
Commission Recommends Overhaul of Philadelphia Tax System
The Philadelphia Tax Reform Commission has proposed a comprehensive over haul of the city's tax structure with the aim of improving Philadelphia's competitiveness in attracting and retaining residents, businesses, and jobs. The Commission, which was...
GASB Proposes Change to Forthcoming OPEB Guidance
The GASB recently issued a revised exposure draft on other postemployment benefits that would alter the treatment of implicit rate subsidies in favor of even greater accrual.In February 2003, the Governmental Accounting Standards Board issued an exposure...
GASB Proposes Change to Forthcoming OPEB Guidance: The GASB Recently Issued a Revised Exposure Draft on Other Postemployment Benefits That Would Alter the Treatment of Implicit Rate Subsidies in Favor of Even Greater Accrual
In February 2003, the Governmental Accounting Standards Board issued an exposure draft proposing that employers be required to accrue the cost of other postemployment benefits, or OPEB, as those benefits are earned by employees. (1) In January, the...
IIA and GAO Work to Clarify Standards Differences
According to a recent article appearing in the August 2003 Internal Auditor, the U.S. General Accounting Office (GAO) and The Institute of Internal Auditors (IIA) are working together to clarify any perceived discrepancy between the two organizations'...
Is Your Tax Assessment and Collection System Taxing You?
Modern assessment and taxation systems offer functional improvements and system openness that were unthinkable when many legacy systems were written.For nearly seven years, GFOA's Research and Consulting Center has provided technology consulting services...
Is Your Tax Assessment and Collection System Taxing You? Modern Assessment and Taxation Systems Offer Functional Improvements and System Openness That Were Unthinkable When Many Legacy Systems Were Written
For nearly seven years, GFOA's Research and Consulting Center has provided technology consulting services to state and local governments. Although our technology consulting practice has focused on financial management systems, sometimes termed enterprise...
Pension Investment Policies
Why, How, and to What Effect?Pension investment policies that thoughtfully address all of the elements in GFOA's recommended practice can go a long way toward helping public pension systems grow assets and deliver retirement benefits.The recent turbulence...
Pension Investment Policies: Why, How, and to What Effect? Pension Investment Policies That Thoughtfully Address All of the Elements in GFOA's Recommended Practice Can Go a Long Way toward Helping Public Pension Systems Grow Assets and Deliver Retirement Benefits
The recent turbulence in the economy and the financial markets underscores the importance of having and adhering to a well-reasoned investment policy and strategy. In the years since the dot-com bubble burst, state and local government retirement systems...
Public Finance Professionals Predict Good Year for Municipal Market
MBIA Inc. and The Bond Buyer recently released the results of their 2004 Municipal Market Outlook Survey, indicating widespread optimism about the performance of public finance markets this year. More than 300 professionals--including investment bankers,...
State Budget Quandaries
Any Heroes Out There?The pedals have hit the metal. The states have performed virtually all the budget patchwork they can -accounting gimmicks, higher fees, reduced services, trimmed payrolls, tapping tobacco settlement money, resorting to bonds to maintain...
State Budget Quandaries: Any Heroes out There?
The pedals have hit the metal. The states have performed virtually all the budget patchwork they can--accounting gimmicks, higher fees, reduced services, trimmed payrolls, tapping tobacco settlement money, resorting to bonds to maintain roads. Now...
State Budgets Still Struggling despite Recovering Economy
Faced with stagnant revenues and persistent spending pressures, states have struggled with budget shortfalls over the past three years. According to the most recent edition of The Fiscal Survey of States by the National Association of State Budget...
State Declares Pittsburgh 'Distressed'
Citing the findings of a state-commissioned review of Pittsburgh's finances and the testimony of several city officials, the Pennsylvania Department of Community and Economic Development announced December 29 that it would grant Pittsburgh's petition...
Survey Indicates CPFO Designation a Career Enhancer
GFOA's Certified Public Finance Officer program continues to grow and generate interest from the membership. Since the first examination in 1997, 260 individuals have passed all five examinations required to achieve the CPFO designation. An additional...
The Citizen's Guide to the Nashville Budget
Providing Better Information in Better WaysEditor's note: Each year GFOA bestows its prestigious Awards for Excellence to recognize outstanding contributions to the practice of government finance. This article describes the 2003 winning entry in the...
The Citizen's Guide to the Nashville Budget: Providing Better Information in Better Ways
Congratulations, you finally have the budget completed! It is balanced, meets the needs of your citizens, addresses the priorities of your elected officials, keeps taxes low, pays for those rising health insurance costs, and maybe even provides a few...
The CPFO Program, State Training, and Local Career Development
Strategically linking national certification to state training programs and government career development programs recognizes employee accomplishments, enhances recruitment and retention, and professionalizes the practice of public finance.GFOA created...
The CPFO Program, State Training, and Local Career Development: Strategically Linking National Certification to State Training Programs and Government Career Development Programs Recognizes Employee Accomplishments, Enhances Recruitment and Retention, and Professionalizes the Practice of Public Finance
GFOA created the Certified Public Finance Officer program (CPFO) in 1995 to provide objective verification of an individual's knowledge of the core competencies of public finance. Although other national certifications recognized technical skills in...
The GFOA and Professionalism in Local Government
Editor's note: This article is reprinted with the permission of PrAcademics Press. It originally appeared in the Summer 2003 issue olJournal ofPublic Budgeting, Accounting & Financial Management.Increasing the level of professionalism in local government...
The GFOA and Professionalism Local Government
Increasing the level of professionalism in local government was a significant component of the study and practice of public administration during the 20th century. (1) It partially stemmed from the desire to formalize local government administration,...
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