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. 30, No. 2, April

ACA Action Steps for 2014: Another Look at the ACA's Shared Responsibility Provisions
Almost no other piece of legislation has been subjected to as many delays as the Patient Protection and Affordable Care Act of 2010. A year ago, employers were digesting recently proposed regulations on the act's shared responsibility obligations (also...
Blending Agile and Lean Thinking for More Efficient It Development
Governments' information technology projects don't always deliver the promised results. Combine performance problems with a reputation for being late and over budget, and it's easy to see why officials are often reluctant to take on major IT initiatives....
Brookings Studies Recent Pension Reform Efforts
Pension Politics: Public Employee Retirement System Reform in Four States--part of the Brookings Institution's public pension reform series--provides policy recommendations and examines recent reform efforts in four states with diverse political climates....
Engaging Citizens through Accountable Strategic Management: Mecklenburg County Consistently Tries to Incorporate Transparent Business Processes as an Integral Part of Daily Operations as It Works to Become a More Transparent Government
Mecklenburg County, North Carolina, won a GFOA Award for Excellence in Government Finance in 2012 for this initiative. Over the past few years, Mecklenburg County, North Carolina, faced several challenges that led the organization to change the...
EPA Recognizes Smart Growth Communities
The Environmental Protection Agency recently announced the winners of its 2013 National Awards for Smart Growth Achievement. The awards were established in 2002 to recognize exceptional approaches to development that respect the environment, foster...
Getting Your Ideas to Stick
Made to Stick: Why Some Ideas Survive and Others Die Chip Heath and Dan Heath Random House 2007, 291 pages [ILLUSTRATION OMITTED] Chip Heath and Dan Heath are the authors of a series of New York Times Best Selling Books on business psychology,...
GFOA Urges GASB to Delay Implementation of GASB Statement No. 68
In June 2012, the Governmental Accounting Standards Board issued GASB Statement No. 68, Accounting and Financial Reporting for Pensions, which fundamentally changes accounting and financial reporting for state and local government employers. The new...
Health-Care Update
Health-care benefits remain a major source of budgetary stress, and most state and local governments are searching for ways to bring down their costs while still providing an excellent employee benefit--and complying with the provisions of the Affordable...
Making Sure You're Really Ready: Compliance + Costs
The clock is ticking. Even after the latest extension, the January 1, 2015, deadline for the Affordable Care Act is approaching fast, and state and local governments are looking for ways to keep costs low while providing continuity of services. Like...
Managing Public-Sector Retiree Health-Care Benefits under the Affordable Care Act
The news surrounding the often contentious launch of the Patient Protection and Affordable Care Act has been full of stories about website failures, mandated switches in health plans, and ongoing policy divides. Underneath the debates and the headlines,...
Milestones for GFOA's CAFR, Budget Programs
The GFOA's Certificate of Achievement for Excellence in Financial Reporting program has reached a major milestone--4,000 submissions. It's an impressive rate of growth, up from 800 submissions 20 years ago. This achievement is not just a proud achievement...
Proven Techniques for Getting Returns from Employee Wellness Programs
Wellness programs are employer-sponsored initiatives designed to improve the health of employees, leading to a decrease in health-care costs for the employer. They can include any number of more specific elements, but the core ingredients generally...
Public Health and the Leadership Imperative
Government leaders long ago took up the challenge of protecting the public from deadly diseases. New challenges are testing that resolve. Who thinks about the broad needs of our society? Private-sector leaders focus on the bottom line and their...
Report Identifies 10 Critical Imperatives Facing U.S. Cities
The 10 Critical Imperatives Facing America's Cities, a recent report from the National League of Cities, identifies and proposes innovative strategies to address these challenges and improve the nation's communities. The priorities, which are based...
The IRS and You: IRS Regulations, Programs, and Resources for State and Local Governments
From yield restriction and arbitrage rebate requirements to implementation of the Patient Protection and Affordable Care Act, state and local governments must comply with rules and regulations established by the Internal Revenue Service --but staying...
University Campuses Are Transportation Trailblazers as Young People Lead Shift from Driving
As Millennials lead a national shift away from driving, universities are giving students new options for getting around and becoming innovators in transportation policy, according to a new report from the U.S. PIRG Education Fund. The report, titled...
Wellness Programs Revisited: The City of Garland's Long-Running and Successful Wellness Program Has Been Updated and Modified to Accommodate the Changing Needs of Employees and Advances in Wellness Protocols
The City of Garland, Texas, has a long and successful history with wellness programs--a commonly used strategy today, but less so in 2004, when the city's program got underway. Government Finance Review featured the pilot program six years ago,' and...
Working with FEMA: An Extension of What We Do
Whether you blame it on global warming, a large hole in the ozone layer above Antarctica, short-term meteorological weather patterns, or increasing sunspot activity, the fact remains that the last few years have brought some of the most extreme weather...
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