Government Finance Review articles from August 1996

Government Finance Review archives from August 1996

Burdensome rules for public pension plans.(Editorial)
August 1, 1996... Public employee retirement systems have been under a moratorium from the federal pension nondiscrimination rules for almost 20 years, In that time, public pension plans have provided broad, almost universal coverage of full-time employees. These...

Program/activity-based management at the Regional Municipality of Peel: an organization in transition.
August 1, 1996... Transition to a program- and activity-based management system involves Peel's management and staff in much debate on issues of cost allocation, technology, and the corporate culture. The Regional Municipality of Peel is a growing municipality...

The uses of performance measurement in government.
August 1, 1996... Strategic planning, operational planning and control, program evaluation, and managers' performance appraisal all work more effectively when performance measures are used. Continuing pressures for improved accountability and greater...

Managing interest rate exposure: some simple tools for financial managers.
August 1, 1996... A government's exposure to interest rate risk caused by the structures of its assets and liabilities can have significant budget impacts. In the wake of Orange County's financial meltdown, public-sector financial managers have become much more...

Securities and Exchange Commission enforcement actions in the municipal securities markets.
August 1, 1996... What is the SEC's role in regulation of municipal markets and what is involved in an SEC investigation? Municipal securities are an important source of financing for state and local governments. The municipal securities markets enable these...

Emerging issues in charter school financing.
August 1, 1996... Charter schools are illuminating education finance issues that could have implications for high-performance schools, decentralized schools, and education funding in general. Editor's note: This article originally was published as a policy...

Use of on-line technology: a GFOA/MBIA survey. (Government Finance Officers Association/Municipal Bond Investors Assurance Corp.)
August 1, 1996... With this issue, Government Finance Review launches a series of articles -" Government Online "- exploring how electronic communications and services are being used to increase efficiency of traditional finance operations and to expand the...

The federal budget: connecting resources to results. (includes related article on NASA)
August 1, 1996... A balanced budget is the government's fiscal bottom line. The movement to balance is forcing federal agencies to reevaluate their priorities and question which functions they can continue to perform. Agencies, which have traditionally asked, "How...

The year 2000: defining the government solution. (includes related article on the Information Technology Management Reform Act of 1996)(Computers and Software)
August 1, 1996... The following article consists of excerpts of the April 16, 1996, testimony of George Munoz, assistant secretary for management/chief financial officer of the U.S. Treasury Department, delivered to the House Subcommittee on Government Management,...

Virtual taxation: electronic commerce poses problems for state tax collections. (includes related article on cybercash)(Electronic Communication and Networks)
August 1, 1996... This article is adapted from Fiscal Notes, March 1996, published by the Texas Comptroller of Public Accounts, and is reprinted with permission. Traditionally, the states have levied sales taxes on the sale of tangible goods - shoes or...

The 1996 GFOA annual conference. (Government Finance Officers Association)
August 1, 1996... While the Foucault pendulum in the Oregon Convention Center in Portland marked the rotation of the earth, the 4,122 delegates to the GFOA's 1996 annual conference, May 19-22, made their way from one end of the convention center to the other to...

Saskatchewan's REDAs: bottom-up economic development. (Regional Economic Development Authority)(includes REDA initiative principles)
August 1, 1996... This article was adapted from one that appeared in CUED's Economic Developments newsletter and is used with permission from CUED. The editors wish to thank the Co-operatives and Community Economic Development Division of the Saskatchewan...

Mail-order sales: GFOA and coalition petition the Federal Trade Commission. (Government Finance Officers Association)
August 1, 1996... For many years, state and local governments have been unable to compel the collection of sales and use taxes legally owed on merchandise shipped to consumers in their jurisdictions by out-of-state companies. The most recent figures provided by...

Transforming the benefit function.(Pension and Benefits Report)
August 1, 1996... This article consists of excerpts of the report Transforming the Benefit Function, published by The Conference Board. While the original study focused solely on private-sector companies, their experiences can provide useful insights for...

Public administration program in Estonia.
August 1, 1996... The GFOA's International Relations program surveyed association members in 1993 regarding their interest in overseas training programs and their foreign language skills and knowledge. From that database, the authors of the following article were...

New software products, annual conference tapes, and retirement systems survey released.
August 1, 1996... Readers are reminded that GFOA continually publishes a variety of books and guides on all areas of government finance. In addition, the association makes available educational video tapes. Unless otherwise specified, all books and video tapes may...

Young v. Old: Generational Combat in the 21st Century.
August 1, 1996... Reviewed by A. John Vogt, professor of public finance and government at the University of North Carolina's Institute of Government and member of GFOA's Committee on Governmental Budgeting and Management. Federal, state, or local government...

Local Economic Development: Analysis and Practice.
August 1, 1996... Reviewed by Virginia Rutledge, vice president and chief financial officer of the Orlando Utilities Commission in Florida, who served as GFOA's 1988-89 President. The author explains in the preface that he wrote the book to help bridge the gap...

Local Economic Development: Incentives and International Trends.
August 1, 1996... Reviewed by Donald P. Lacy, associate professor and local government specialist with Virginia Cooperative Extension at Virginia Polytechnic Institute and State University. Readers looking for the definitive answer to the question, "Will...