Government Finance Review - 2005
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The UK'S CIPFA FM model: financial management and effectiveness in public service organizations.
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Fitch ratings: rising health care costs taking a toll on local government finances.
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Revenues got you down? Start with your revenue policies.
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Beyond total return: using a fiduciary standard to evaluate investment performance.
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Eyes wide open: the pros and cons of deferred retirement option plans.
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New GFOA guidance on controlling noncapitalized items: management of a government's centralized finance function must take positive steps to ensure that adequate control is maintained over three categories of items that commonly are not reported as assets in a government's financial statements.
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Updated jobs report shows some metros strong, others still struggling.
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A proactive approach to managing health care costs: the City of Montgomery's health care benefits committee.
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What does leadership in public finance mean to you?
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Achieving government transformation through ERP systems.
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Addictive, expensive, dangerous--'The Great American Jobs Scam'.
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Predictive leadership for a rapidly changing world.
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GFOA events.
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E-Government capabilities improving, study says.
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Collateralized mortgage obligations: are they suitable for public investors?
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From internal control to enterprise risk management.
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Rockefeller Institute: states and localities off critical list, still in intensive care.
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State, federal lawmakers moving to curb eminent domain powers: the Supreme Court's June ruling that local governments can use their power of eminent domain for the purpose of economic development has unleashed a legislative backlash from state and federal lawmakers, both Republican and Democrat.
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Letter to the editors.
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Priming the revenue pump: Little Rock's business license collection program.
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Home improvement changing government business processes for good with the help of technology.
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Editorial calendar.
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Cash management technology in state and local government: results of a GFOA/JPMorgan Chase survey.
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Comptroller: New York's debt will increase 52 percent by 2010.
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New GASB standard on termination benefits: despite certain similarities, there is at least one crucial difference between postemployment benefits and termination benefits: the cost of postemployment benefits is properly recognized over an employee's active service, whereas the cost of termination benefits is not.
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Fiscal integrity: political dead letter--or not?
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YieldAdvantage: bringing efficiency to GFOA members: the process of investing funds can be time-consuming and labor intensive. GFOA's newest service, an Internet based auction platform called YieldAdvantage, streamlines the investment process and drives up yields.
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Standard & Poor's: credit quality strong in fastest-growing cities.
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Calendar.
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Calendar.
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Recent releases.
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Financial leadership for the 21st century: an interview with five public sector leaders.
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Calendar.
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State revenue pressures ease, but expenditure concerns remain.
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NLC: city officials disappointed with counterparts at federal, state levels.
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Winter Meeting yields 6 recommended practices, 2 public policy statements.
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New GASB guidance for employers in cost-sharing pension plans: a new technical bulletin on pension and other postemployment benefits clarifies some of the practical differences concerning the proper application of two GASB statements on this topic.
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Optimizing funds with cash flow forecasting: by involving operating departments in planning and prioritizing organization-wide spending in light of cash receipts, governments can avoid the costs of short-term borrowing and/or liquidating long-term investments.
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IRS study: gap in tax collections exceeds $300 billion per year.
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GFOA takes ERP procurement methodology to Canada.
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Delivering services via network-based partnerships.
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Electronic payments exceed check payments for the first time.
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Protecting tax-exempt bonds and tax incentives: a recent appeals court decision and the ongoing debate over tax reform at the federal level have raised serious concerns in the public finance community about the future of tax incentives and tax-exempt bonds.
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NLC: federal tax reform must not harm local governments.
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CalPERS announces plan to reform executive compensation practices.
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Report card a mixed bag for state governments.
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Seeing eye to eye: performance measures that matter to citizens.
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Stale-dated checks ripe for fraud, investigation finds.
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A new model for training public sector leaders: the role of self-other perceptions in leadership development.
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Transformation takes more than technology.
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Serving as a budget reviewer a win-win situation.
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New releases.
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Fitch Ratings weighs in on credit implications of GASB 45.
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Moving up or moving on: advice on how to get that next job: technical skills alone are not enough to propel you to the upper echelons of local government management and finance. Learn what today's employers are looking for and how you can best position yourself for a promotion or new job.
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The Central Post Office: making your life easier and the market more efficient.
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Proposed budget and tax proposals take aim at state and local governments.
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ICMA: e-government improves communication and customer service.
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Everything you ever wanted your elected officials to know about budgeting (but were afraid to tell them).
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Winning the war for talent: Part I--the challenges: the impending retirement boom and resulting worker shortage is one of many workforce challenges facing government agencies of all types and at all types.
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2005 index by subject and jurisdiction.
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Consumer-driven health care: will it take hold in the public sector?
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Standard setting--how much is enough?
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Collaborate or collapse--tough New England message.
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Retirement and benefits administration in the spotlight.
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It's not selling out! Why and how cities should pursue corporate sponsorships.
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Encyclopedia of Taxation and Tax Policy, Second Edition.
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Using performance measures to improve performance: governments today operate in an environment characterized by growing demand for services, continuous fiscal stress, and global competition. Performance measures are an effective tool for successfully meeting these challenges.
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New guidelines for writing or revising your pension plan's investment policy: the recent GFOA recommended practice on investment policies for deferred compensation plans and the associated policy checklist offer useful guidance and tools for either developing policies from scratch or reevaluating existing policies.
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Governmental Accounting Standards come of age: highlights from the first 20 years.
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Revisiting the DB-DC question.
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NYC receives highest ever rating from Standard and Poor's.
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10 tips for creating a public sector leadership development program: changing demographics an impending "brain drain," and a need to enhance retention levels are driving public organizations of all sizes to explore tools for ensuring the stability of their workforce.
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Government finance review.
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Global information sharing.
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Taking charge of your fund structure: the use of unnecessary funds in external financial reports needlessly adds to the length and complexity of these reports and can increase audit fees. The City of Westlake, Ohio, has developed a policy to ensure that superfluous are not included in the CAFR.
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Navigating the municipal bond market.
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Making the most of the new Blue Book.
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Ontario's municipal performance measurement program: fostering innovation and accountability in local government.
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GFOA and the evolution of performance measurement in government: through the years, performance measurement has defied the fate of both generals and other management reforms--it has neither died nor faded away, and, in fact, remains an effective management tool and the source of much innovation in government.
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Survey: economic development a big deal for finance officers: as finance officers become increasingly interested in economic development, GFOA is working on recommended practices and other resources to help them assume a more visible role in the development process.
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Best practices in collections and disbursements.
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The state and local implications of federal tax reform: it is imperative that Congress understand the negative impact some of the Panel's proposals would have on state and local governments, particularly the elimination of the state and local tax deductions.
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Survey shows almost all employers have a written pension investment policy.
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Billing and payment options for local governments.
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Unlocking the potential of your employees: the not-so-secret secrets of motivational leadership.
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New releases.
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Peering into the future: emerging issues in governmental accounting.
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Philadelphia going wireless.
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On the ludicrous search for the magical performance system.
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Watching out for the alligators: Risk Management for fiduciaries.
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Help wanted--miracle worker to manage ERP project: finding the right person to manage a technology project is a critical success factor. A new GFOA training course will help governments develop the in-house project management expertise needed to implement sophisticated public sector business applications.
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Turning around America's most unpopular institution.
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Meet your new president-elect and Executive Board members.
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Calendar.
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Writing for today's workplace: writing in the modern workplace can be a difficult and daunting task, but professionals can produce high-quality documents simply by applying a few proven prewriting, writing, and design techniques.
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GFOA invites you to contribute to special issue of Government Finance Review.
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How much retirement can you afford? As retirement approaches, financial planning shifts from resource accumulation to resource use. A good retirement planning budget is the last piece of the retirement planning puzzle--one that deserves significant attention.
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Survey: more governments using new cash management technologies for payments.
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State budgets in best shape in last five years.
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Letter to the editors.
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Expanding the Frontiers of Government Finance: 2005 annual conference recap.
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Finance officers and the leadership imperative.
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Auditor involvement with official statements and Web sites: GFOA believes that as a general rule, state and local governments should be free to publish their audited financial statements as they see fit without obtaining prior permission from the auditor.
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Sweden's Kommuninvest financing cooperative: proving that the best financing solutions are created together.
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Understanding municipal derivatives.
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2005 index by author.
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Developing a financial trends report.
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Pollution remediation obligations: the GASB's preliminary views document on accounting and financial reporting for pollution remediation obligations marks a departure from traditional accounting practice.
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Hold the paper! Strategies for automating vendor payments.
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Work pressure: get control before it controls you.
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Watching Washington: what to look for in 2005: from tax policy to health care reform, the 109th Congress will tackle a host of issues with important implications for state and local governments.
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Percent change in quarterly tax revenue by state.
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Winning the war for talent: Part II--some solutions.
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State and provincial association events.
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Revenues exceeding forecasts, but states still treading water.
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The road to fiscal sustainability: five principles of effective financial planning.
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Using technology to enhance capital planning and budgeting: Austin's eCAPRIS project reporting and information system.
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10 Years of the Unfunded Mandates Reform Act: ten years after its adoption, most agree that the Unfunded Mandates Reform Act has raised awareness about the burden unfunded mandates place on state and local governments.
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Technology spending to accelerate over next 5 years.
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Funding OPEB liabilities: what are your options?
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Centralized finance systems cut costs by 23 percent.
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Calendar.
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Auction rate securities: a primer for finance officers.
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After 30 years--burning impatience.
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City-sponsored 'Wi-Fi': save from the telecoms?
