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. 17, No. 4, August

Application Service Providers (ASPs]: Can ASPs Bring ERP to the Masses?
Application service providers represent an exciting opportunity for small- and mid-sized governments to take advantage of powerful enterprise software, but there are a number of special challenges associated with this approach. Application Service...
Are All Public Spending Programs Equal? Priority Setting Approaches for Government Budgeting
Governments are using formal priority-setting systems in lieu of ad hoc methods to make better operating and capital budgeting decisions. This article presents highlights from the new GFOA publication Priority-Setting Models for Public Budgeting. ...
Asset Allocation Practices in the Public Sector: A Primer for Finance Officers
This article focuses on the key decision affecting the investment performance of public-sector pensions--asset allocation. It reviews some fundamental concepts, examines how pension plans arrive at their allocation decisions, and then examines the...
Education Finance
"Schools and Libraries Program: Update on E-Rate Funding" Washington, DC: U.S. General Accounting Office, May 2001 Among primary schools and libraries nationwide, demand for telecommunications subsidies has surpassed available federal funding....
E-Government across the Globe: How Will "E" Change Government
This article outlines what e-Government is, how it is changing government, how it can be delivered, and what kind of progress governments are making in this area. Described simply, e-Government is the application of the tools and techniques of e-Commerce...
Federal Focus
Pension Reform Piggybacks on Far-Reaching Tax-Cut Law When President Bush signed a $1.35 trillion dollar tax-cut bill into law on June 7, 2001, he also enacted comprehensive pension reform legislation that significantly alters the operations and...
Government Finance Officers Association
Publications reviewed in this section are new acquisitions of the Government Finance Officers Association (GFOA). Government Finance Review publishes with each citation the name and address of the publisher/distributor. Requests for copies should be...
Issues in Debt Management
What Governments Should Know About Their Financial Advisors A significant topic in the municipal securities market in recent years surrounds the concept of fiduciary relationships. One particular focus concerns how certain municipal finance advisors--financial...
Money Management Matters
Governments Prefer Passive Management Strategy To explore trends in the management of short-term government portfolios, GFOA conducted two surveys examining active versus passive and internal versus external management strategies. The surveys found...
Profiling Gfoa
Meet the New President-elect and Executive Board Members At the Government Finance Officers Association's (GFOA) annual business meeting in Philadelphia in June, members voted for a slate of nominees for president-elect and five new members-at-large...
Tackling Unclaimed Properly in Kentucky State Government
This article describes one state treasurers approach to developing a new statewide abandoned property program. Located beneath the state capitol grounds in Frankfort, Kentucky is a vault containing a Kentucky treasure. That treasure is Kentucky's...
Taxes and Other Revenues
"Do Normative Appeals Affect Tax Compliance? Evidence from a Controlled Experiment in Minnesota" Blumenthal, Marsha; Christian, Charles; and Slemrod, Joel National Tax Journal, March 2001, pp. 125-133. A fundamental problem for governments...
What to Do When the IRS Audits Your Bonds
Under the IRS's expanded enforcement program, it is much more likely today that a city, county, or special purpose district's bond issues will receive a notice or audit than in the past. As a result, issuers must be prepared to respond to an audit...
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