Government Finance Review articles from August 1998

Government Finance Review archives from August 1998

The challenge of change. (Government Finance Officers Association)(President's Message)
August 1, 1998... This is a unique year for the Government Finance Officers Association and the public finance profession. The accelerating pace of change in global finance conditions, in communications and information technology, and in the business...

Linking strategic planning and budgeting in Scottsdale, Arizona.
August 1, 1998... Six action elements guiding the city's multiyear budget process provide the tools for integrating its community-based planning with its long-range financial plans to create an economically balanced, sustainable community. The City of...

Recommended budget practices: incorporating stakeholders into the process. (Hillsborough County, FL)
August 1, 1998... Illustrations from Hillsborough County, Florida, highlight advantages and pitfalls of various modes of public participation in developing and adopting the budget. Participation by interested parties in the budget process has received a new...

Applying full-cost accounting to solid-waste management operations.
August 1, 1998... Nine steps for implementing full-cost accounting focus on details of how to convert modified accrual data to the accrual basis. Local governments often are responsible for the effective and efficient management of solid waste generated by...

Municipal bond sales via the Internet: the story of Pittsburgh's electronic auction. (Pittsburgh, PA)
August 1, 1998... Extensive planning and communication with market participants and the added attraction of maturity-by-maturity sales helped overcome reluctance of most major bidders for the city's first electronic bond issue. Tom Murphy, the mayor of the City...

Optimizing audit and monitoring effectiveness under changes to OMB Circular A-133.
August 1, 1998... Subgrantees expending less than $300,000 in federal funds annually are no longer required to conduct conforming audits; however, government pass-through agencies must employ effective monitoring or agreed-upon procedures to fulfill their...

Performance incentive contracting: using the purchasing process to find money rather than spend it.
August 1, 1998... By shifting government managers' emphasis from the buying process to the buying outcomes, performance incentive contracting becomes an important tool for obtaining the best possible service at the lowest total cost. In matters of performance,...

Same-day funds settlement on municipal bonds: new principal and income cash transfer deadlines.
August 1, 1998... Funds transfers on municipal bond payment dates are commonly viewed by public debt managers as a back-office function that comes to the attention of senior finance officers only on rare instances when "something goes wrong." Even at such times -...

The treatment of purchased service credits under IRC Section 415(n). (Internal Revenue Code)
August 1, 1998... Many state and local government defined benefit plans allow members to purchase credits for service with other governmental employers. Some plans also allow members to purchase credits for periods when the member was on leave or worked for...

Ashfield, Massachusetts, showcases "green" wastewater treatment plant.
August 1, 1998... The innovative wastewater treatment plant in Ashfield, Massachusetts, is the first municipal greenhouse-based wastewater treatment plant of its kind in the commonwealth. The Ashfield Wastewater Treatment Plant (AWWTP) serves the village of...

Local government information technology trends: a 1995-1998 comparison for Virginia local governments.
August 1, 1998... In the Spring of 1995, the Virginia Government Finance Officers Association endorsed a survey on technology use by local governments to collect information regarding computer software, networks, and hardware. Questions were asked about technology...

Managing for Accountability: Preserving the Public Trust in Public and Nonprofit Organizations.
August 1, 1998... Kearns, Kevin P. San Francisco, California: Jossey-Bass Inc., Publishers, 1996. (255 pp) Reviewed by Barbara K. White, Assistant Director, Tennessee Comptroller of the Treasury, Division of State Audit, Nashville, Tennessee, and member of...

Benchmarking for Best Practices in the Public Sector: Achieving Performance Breakthroughs in Federal, State, and Local Agencies.
August 1, 1998... Keechly, Patricia; Medlin, Steven; MacBride, Sue; and Longmire, Laura San Francisco, California: Jossey-Bass Inc., Publishers, 1997. (251 pp) Reviewed by Anthony H. Rainey, Assistant Director of Finance, City of Norfolk, Virginia, and member...