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. 33, No. 4, August

Accounting for Capital Assets
Capital assets are frequently the largest dollar-valued asset on a government's statement of net position. Unfortunately, capital assets often receive the least amount of attention among the assets reported. Capital assets, like other accounts reported...
Alternative Investments and Public Pensions
Public pension plans have boosted their holdings in alternative assets, defined as private equity, hedge funds, real estate, and commodities, more than doubling their holdings between 2005 and 2015 (from 9 percent to 24 percent), according to "A First...
CalPERS: A Plan for Reigning in Risk
The California Public Employees' Retirement System won one of GFOA's Awards for Excellence in Government Finance Award in 2016 for its Path to Sound and Sustainable Pension Funding initiative. It's safe to say that over the past 10 years the financial...
GFOA Awards 2017 Scholarships
GFOA's mission is to promote excellence in state and local government financial management. Among the ways GFOA accomplishes its mission is through education, training, and leadership. This year, GFOA received 140 scholarship applications for its four...
GFOA's 2017 Annual Conference in Denver
GFOA's 11th Annual Conference, held May 21 to 24 in Denver, Colorado, was a huge success, with more than 4,500 delegates. Thank you to everyone who made this conference such a great opportunity for GFOA members to expand their knowledge and interact...
Institutional Design Principles for Sustainable Communities
This article, the second in a series, was adapted from a GFOA white paper, "The New Financial Sustainability Framework: A How-To Guide for Changing Governance to Sustain Your Community Without Breaking Your Piggy Bank." For more information, see the...
Legitimacy in Decision Making: Increasing Voter Approval of Municipal Bonds
In the 2016 election, U.S. electorates not only chose a president and ushered in new state and local government administrations; they also approved dozens of bonds for new infrastructure projects. State and local administrators need to understand trends...
Meet GFOA's New Executive Director, Chris Morrill
Christopher J. Morrill took over as GFOA's executive director on July I, 2017, after 30 years in local government finance and management positions, replacing long-time executive director Jeff Esser. Government Finance Review sat down with Chris to...
Q&A: Meet GFOA's New Executive Director, CHRIS MORRILL
Christopher J. Morrill took over as GFOA's executive director on July 1, 2017, after 30 years in local government finance and management positions, replacing long-time executive director Jeff Esser. Government Finance Review sat down with Chris to talk...
Recapping the 2017 Annual Conference
The City of Denver, Colorado, is said to have 300 days of sunshine, but thousands of delegates arrived in the city for GFOAs 111th Annual Conference, May 21-24, 2017, amidst a mix of cold temperatures, snow, wind, rain, and (finally!) sunshine and...
Report Looks at Economic Development Basics
Citizens expect their governments to promote job creation and stabilize the economy. Jurisdictions that are fiscally stable use development tools to enhance the tax base, while those that are fiscally stressed rely on economic development initiatives...
States Grapple with Weaker Than Projected Tax Receipts
In April 2017, total state income tax revenue was down 4 percent compared to the previous year, according to a report from the Rockefeller Institute of Government. The "Shortfalls on States' April Tax Returns: Trump Effect, Weak Economy, or Both?"...
Text Analysis: A Simple "Big Data" Tool for Local Government
Text analysis is an intuitive and low-cost tool that can quickly analyze data. Simple algorithms display the readability of a given text passage, helping governments determine how easily staff, officials, and the general public can access its documents....
The New Financial Sustainability Framework: Part 2: Institutional Design Principles for Sustainable Communities
This article, the second in a series, was adapted from a GFOA white paper, "The New Financial Sustainability Framework: A How-To Guide for Changing Governance to Sustain Your Community Without Breaking Your Piggy Bank." For more information, see the...
The Nuanced New World of Economic Development Incentives
Beyond the black-and-white debates of the past, local governments are taking strengths, weaknesses, and social equity into account. With high-profile local-government economic development deals making headlines and the availability of new transparency...
The State of Employer-Sponsored Health Care and How Washington Could Change It
For decades, state and local governments have worked diligently--sometimes within severe budget constraints--to provide benefits that will attract and retain a quality workforce. In general, health insurance remains one of the primary tools that public...
This Is Your Gfoa
Each year, Government Finance Review is honored to reprint the speech given by GFOA 's new president at the annual conference. We hope you 're inspired by the words of GFOA President Patrick J. McCoy.I am honored to have been chosen to serve as GFOA...
This Is Your GFOA
Each year, Government Finance Review is honored to reprint the speech given by GFOA's new president at the annual conference. We hope you're inspired by the words of GFOA President Patrick J. McCoy. I am honored to have been chosen to serve as GFOA...
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