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. 4, August

Becoming a Consummate Public Servant
Becoming a Consummate Public Servant The Professional Edge: Competencies in Public Service Published by M.E. Sharpe (800) 541-6563 www.mesharpe.com 200-1; 168 pages; $22.95The new context and character of public service-defined by shifting values, entrepreneurship,...
Changes in Social Security to Impact Public Employers and Employees
New legislation designed to prevent fraud and abuse in the Social Security program has important implications for government employers and employees.On March 2, President Bush signed into law the Social Security Protection Act of 2004 (Public Law 108-203)....
Changes in Social Security to Impact Public Employers and Employees: New Legislation Designed to Prevent Fraud and Abuse in the Social Security Program Has Important Implications for Government Employers and Employees
On March 2, President Bush signed into law the Social Security Protection Act of 2004 (Public Law 108-203). While the legislation is primarily intended to reduce fraud and abuse in the Social Security and Supplemental Security Income programs, it impacts...
Citizen Use of E-Government on the Rise
New research by the Pew Internet & American Life Project shows that 97 million adult Americans, or 77 percent of Internet users, took advantage of e-government in 2003--a 50 percent increase over the previous year. At the same time, citizens who...
Consultant: Differences among ERP Vendors Largely Irrelevant to Finance Office Performance
The choice among the six leading ERP software vendors is largely irrelevant in an organization's efforts to drive toward world-class performance in finance, according to new research from The Hackett Group, a business advisory firm. If improving...
Expect the Unexpected: Financing the Orange County Convention Center Expansion in the Wake of Recession and Terrorism
More and more communities are using sector taxes to finance growing capital improvement programs. Sector taxes, such as those on tourism, investment income, tolls, and landing fees, among others, are less stable and predictable than sales and property...
From Finance Managers to Finance Leaders
Outside our professional circles, many have a hard time understanding how public finance officers could be passionate about their work. Yet you and I understand that we work at the vortex of public management, where limited resources are allocated...
IIA and GAO Work to Clarify Standards Differences
According to an article 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' positions on...
Is IT Outsourcing Right for You?
For one government, the common decision about whether or not to outsource information technology services led to uncommon improvements in IT operations.Technology outsourcing has been a topic of great interest to a number of organizations over the last...
Is IT Outsourcing Right for You? for One Government, the Common Decision about Whether or Not to Outsource Information Technology Services Led to Uncommon Improvements in IT Operations
Technology outsourcing has been a topic of great interest to a number of organizations over the last few years, and has even been a hot topic in the popular media lately. Given this level of interest, many governments are evaluating how they might...
Major Changes to CAFR Statistical Section
GASB Statement No. 44 will significantly modify the statistical section of the comprehensive financial report, with the aim of providing a broader focus, improving comparability, and encompassing accrual-based data.This past May, the Governmental Accounting...
Major Changes to CAFR Statistical Section: GASB Statement No. 44 Will Significantly Modify the Statistical Section of the Comprehensive Financial Report, with the Aim of Providing a Broader Focus, Improving Comparability, and Encompassing Accrual-Based Data
This past May, the Governmental Accounting Standards Board issued Statement No. 44, Economic Condition Reporting: The Statistical Section (an amendment of NCGA Statement 1). The new standard will significantly modify the statistical section of the...
Make or Buy? Using Cost Analysis to Decide Whether to Outsource Public Services
Editor's note: This article is adapted from a new GFOA publication, Cost Analysis and Activity-Based Costing for Government. In this period of tight budgets, many governments are under increasing pressure to do more with less. One potential way...
Meet Your New President-Elect and Executive Board Members
GFOA is governed by the 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 business meeting...
Milwaukee's Old World Charm a Perfect Backdrop
2004 Annual Conference RecapDowntown Milwaukee and its spectacular Lake Michigan shoreline served as an ideal setting for GFOA's 98th annual conference-the third time Milwaukee has hosted the conference. Some 6,000 people gathered in the city for the...
Milwaukee's Old World Charm a Perfect Backdrop: 2004 Annual Conference Recap
Downtown Milwaukee and its spectacular Lake Michigan shoreline served as an ideal setting for GFOA's 98th annual conference--the third time Milwaukee has hosted the conference. Some 6,000 people gathered in the city for the four-day event held June...
Planning a No-Sweat Presentation
With careful planning, even the most squeamish presenters can learn how to deliver effective presentations.Studies consistently rank public speaking among the greatest human fears. As such, it should not come as a surprise that for many professionals,...
Planning a No-Sweat Presentation: With Careful Planning, Even the Most Squeamish Presenters Can Learn How to Deliver Effective Presentations
Studies consistently rank public speaking among the greatest human fears. As such, it should not come as a surprise that for many professionals, the six most dreaded words in the workplace are "you need to give a presentation." Even so, effective public...
Shared Services: A Strategy for Reinventing Government
Governments face a widening gulf between the rising expectations of those they serve and their ability to deliver. Right now, funding shortfalls and the looming retirements of baby boomer-generation civil servants are putting tremendous pressure on...
Taking Charge of Accounts Receivable
Proper controls over accounts receivable are an indispensable component of any government's overall financial management program.In 2003, the GFOA Executive Board approved a recommended practice entitled "Revenue Policy. Accounts Receivable Controls."...
Taking Charge of Accounts Receivable: Proper Controls over Accounts Receivable Are an Indispensable Component of Any Government's Overall Financial Management Program
In 2003, the GFOA Executive Board approved a recommended practice entitled "Revenue Policy: Accounts Receivable Controls." This recommended practice was initiated by the Committee on Cash Management to underscore the importance of written policies...
That's the Ticket!
Although indicators such as the gross domestic product and the unemployment rate appear to be signaling an improving economic picture, state and local governments continue to struggle in the wake of an economic downturn. Municipal tax revenues based...
That's the Ticket! Lessons Learned from Chicago's Parking Ticket Amnesty Program
Although indicators such as the gross domestic product and the unemployment rate appear to be signaling an improving economic picture, state and local governments continue to struggle in the wake of an economic downturn. Municipal tax revenues based...
The Future of the Check: How Check 21 and Emerging Technologies Will Change Our Payments System
As government finance professionals are aware, our national payments system is now undergoing significant evolutionary changes. In the past decade, adoption of electronic payment technologies in both the public and private sectors has accelerated,...
Watching Osborne's Government Fixes
I'm stuck with a David Osborne habit I don't quite know how to shake. It began in 1988 when Osborne wrote Laboratories of Democracy, portraying a generation of ambitious governors making states into powerful policy innovators across the nation....
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