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. 23, No. 4, August

Auditing from a Citizen's Point of View
The citizen's perspective is often overlooked in a traditional audit of government programs. Incorporating the citizen's perspective, where relevant, can make audits a more effective tool for change.Governments provide programs and services. Auditors...
Auditing from a Citizen's Point of View: The Citizen's Perspective Is Often Overlooked in Traditional Audit of Government Programs. Incorporating the Citizen's Perspective, Where Relevant, Can Make Audits a More Effective Tool for Change
Governments provide programs and services. Auditors look at how well those programs and services are delivered. Often overlooked in a traditional audit is the citizen's perspective: how well and how easily do the programs and services meet the needs...
Capital Project Cash Flow Management
Using these tools to manage capital project cash flows can increase investment earnings, reduce borrowing costs, and prevent potentially embarrassing and frustrating cash flow problems.Last minute changes in payment schedules on capital projects can...
Capital Project Cash Flow Management: Using These Tools to Manage Capital Project Cash Flows Can Increase Investment Earnings, Reduce Borrowing Costs, and Prevent Potentially Embarrassing and Frustrating Cash Flow Problems
Last minute changes in payment schedules on capital projects can be among the most frustrating and unpredictable complicating factors in effective municipal cash management. Capital projects are by definition big ticket items that have a major impact...
City Management Institute: A Blueprint for Leadership Succession
The City of Sacramento's City Management Institute helps it identify and groom future city leaders.The City of Sacramento, Califor-nia, is the state capital and was founded in 1849, and is the oldest incorporated city in the state. It is a city council-city...
City Management Institute: A Blueprint for Leadership Succession: The City of Sacramento's City Management Institute Helps It Identify and Groom Future City Leaders
The City of Sacramento, California, is the state capital and was founded in 1849, and is the oldest incorporated city in the state. It is a city council-city manager form of government, with eight separate council districts. The population is approximately...
Creating and Using a Revenue Manual: A Dynamic Tool for Analysis
The landscape of local government revenue presents an assortment of challenges and opportunities for public finance officials. The traditional role of the public finance officer has expanded to include fiscal facilitator to local government officials,...
Creating and Using a Revenue Manual: A Dynamic Tool for Analysis
The landscape of local government revenue presents an assortment of challenges and opportunities for public finance officials.The traditional role of the public finance officer has expanded to include fiscal facilitator to local government officials,...
From Cash to Card Acceptance: Transforming Routine Transactions into Extraordinary Opportunities
Leading government entities are taking advantage of quickly evolving electronic payment trends to improve revenue collections while reducing costs, particularly through the latest solutions designed for PINless debit and electronic check conversion....
GAO Predicts Budget Challenges Ahead for State and Local Governments
For more than a decade, the Government Accountability Office (GAO) has warned of an impending severe structural deficit for the federal government, driven above all by rising costs in Medicare and Medicaid but also by the sheer size of the Baby Boomer...
GAO Predicts Budget Challenges Ahead for State and Local Governments
For more than a decade, the Government Accountability Office (GAO) has warned of an impending severe structural deficit for the federal government, driven above all by rising costs in Medicare and Medicaid but also by the sheer size of the Baby Boomer...
Government Finance in the Trenches
Standing Committees UpdateMore than 175 GFOA members volunteer their time and expertise to be a part of the GFOA's standing committees. Each committee concentrates on a particular discipline within government finance. The members of each committee bring...
Government Finance in the Trenches: Standing Committees Update
More than 175 GFOA members volunteer their time and expertise to be a part of the GFOA's standing committees. Each committee concentrates on a particular discipline within government finance. The members of each committee bring their experience to...
Innovations in Managing Public Funds: Benchmarking and Total Return
Like most local governments, the City of Los Angeles, California, spent years looking under every budgetary rock in search of more funds for police and fire protection, education, parks, community services, and other important projects. But in 2001,...
Liquidity Assessments: An Alternative Financing Option for Variable-Rate Debt
An environment of volatile and very high interest rates in the late 1970s and early 1980s led to significant innovations in the municipal debt markets that remain operative today For municipal bond investors, volatile interest rates: translated to...
Meet Your New President-Elect and Executive Board
The GFOA is governed by an 18-member Executive Board, which consists of 15 members-at-large serving staggered three-year terms, the current president, the previous year's president, and the president-elect. At the association's annual meeting in Anaheim,...
Meet Your New President-Elect and Executive Board
The GFOA is governed by an 18-member Executive Board, which consists of 15 members-at-large serving staggered three-year terms, the current president, the previous year's president, and the president-elect. At the association's annual meeting in Anaheim,...
Municipal Way-Fi
Since 2003, the hype and hyperbole surrounding municipal Wi-Fi systems for broadband Internet access has been inescapable. City after city, counties, even consortia of jurisdictions have hopped on the bandwagon to jumpstart wireless initiatives. Fueling...
Municipal Why-Fi
Since 2003, the hype and hyperbole surrounding municipal Wi-Fi systems for broadband Internet access has been inescapable. City after city, counties, even consortia of jurisdictions have hopped on the bandwagon to jumpstart wireless initiatives. Fueling...
Selling or Pledging Future Cash Flows
Guidance from the Governmental Accounting Standards Board on selling or pledging future cash flows must be implemented starting with fiscal years that end December 31, 2007.In September 2006, the Governmental Accounting Standards Board (GASB) issued...
Selling or Pledging Future Cash Flows: Guidance from the Governmental Accounting Standards Board on Selling or Pledging Future Cash Flows Must Be Implemented Starting with Fiscal Years That End December 31, 2007
In September 2006, the Governmental Accounting Standards Board (GASB) issued GASB Statement No. 48, Sales and Pledges of Receivables and Future Revenues and Intra-Entity Transfers of Assets and Future Revenues. The new standard offers authoritative...
Spotlight on Financial Performance
2007 Annual Conference RecapThe GFOA held its 101st Annual Conference in the City of Anaheim, California. More than 4,100 delegates were in attendance at the Anaheim Convention Center, June 10-13, making this year's conference the largest gathering of...
Spotlight on Financial Performance: 2007 Annual Conference Recap
The GFOA held its 101st Annual Conference in the City of Anaheim, California. More than 4,100 delegates were in attendance at the Anaheim Convention Center, June 10-13, making this year's conference the largest gathering of finance professionals in...
Supreme Court Watch
Judiciary decisions often impact state and local government finances.In each term, the United States Supreme Court is petitioned to consider a number of cases that have a significant impact on the policy, management, and finances of state and local governments....
Supreme Court Watch: Judiciary Decisions Often Impact State and Local Government Finances
In each term, the United States Supreme Court is petitioned to consider a number of cases that have a significant impact on the policy, management, and finances of state and local governments. The Supreme Court accepts very few cases for review. However,...
Time-Driven Activity-Based Costing
Time-Driven Activity-Based Costing Robert S. Kaplan and Steven R. Anderson Publisher: Harvard Business School Press www.HBSPress.org 257 pages, 2007; $45 In the 1980s Kaplan developed activity-based costing (ABC) as a way to measure and link an...
We Can Make a Difference
As an individual with both U.S. and Canadian ancestry, it is an honor to serve as your new president. I look forward to leading the GFOA into its second century of fulfilling its mission of enhancing and promoting the professional management of governments...
We Can Make a Difference
[president's message]As an individual with both U.S. and Canadian ancestry, it is an honor to serve as your new president. I look forward to leading the GFOA into its second century of fulfilling its mission of enhancing and promoting the professional...
What Transformational Leaders Do
Leading a public organization through change requires the executive to find a way to invest significant time, energy, and political capital in the change process.Much has been written about the attributes of leadership. Ability to communicate a vision,...
What Transformational Leaders Do: Leading a Public Organization through Change Requires the Executive to Find a Way to Invest Significant Time, Energy, and Political Capital in the Change Process
Much has been written about the attributes of leadership. Ability to communicate a vision, courage, and integrity are surely qualities of great leaders. Our experience studying the transformation of public organizations is teaching us that, in addition...

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