Government Finance Review articles from June 2007

Government Finance Review archives from June 2007

Government finance concepts and practices.(from the editor)
June 1, 2007... Concepts provide a solid foundation upon which to base practices that can be applied to achieving an organization's mission. However, concepts and practices are not static. As the government environment changes and as governments learn more...

Government transformation through change management.(News & Numbers)
June 1, 2007... The National Association of State Chief Information Officers (NASCIO) recently released a white paper, Transforming Government through Change Management: The Role of the State CIO, emphasizing that change is an ongoing process. The white paper...

Breakthrough in state corporate tax reform efforts.(News & Numbers)
June 1, 2007... A growing number of states are giving serious consideration to a major reform in their corporate income taxes long advocated by state tax experts. A new report from the Center on Budget and Policy Priorities says "2007 could be a breakthrough...

State budgets post gains in FY 2007.(News & Numbers)
June 1, 2007... A new report by the National Conference of State Legislatures (NCSL), State Budget Update. March 2007, shows that 42 states have unexpected funds to work with as they approach the end of their budgets for fiscal year (FY) 2007 and craft their...

Productivity gains to come from wireless.(News & Numbers)(Survey)
June 1, 2007... A new international survey reports that wireless technology will deliver the next big productivity boost. Fifty percent of the 9,000 respondents from 18 countries predicted wireless networks would have the most significant impact on...

Interpreting local government financial statements.(Financial report)
June 1, 2007... The published financial report of a local government provides a wealth of information to anyone with an interest in the government's economic condition. Taking advantage of this information, however, poses a real challenge to many users of...

Capital budgets: the building blocks for government infrastructure.
June 1, 2007... Capital budgets are used to allocate funds for physical assets that are to be acquired, constructed, renovated, and rehabilitated. In order to develop a capital budget, a jurisdiction must assess its infrastructure needs, prioritize among...

We're all in IT together: aligning technology with business through IT governance.
June 1, 2007... Information and people are the key resources that public organizations employ in their operations. As technology has evolved over the past 20 years, so too has the public organization. Today, the modern government relies heavily upon...

Using the Web to increase transparency and accountability.
June 1, 2007... Virginia Beach is located in the southeastern portion of the Commonwealth of Virginia. The city was established in 1963 through a merger of the resort town of Virginia Beach and Princess Anne County. It is the most populous city in Virginia,...

How new standards for auditors will likely affect the governments they audit.
June 1, 2007... In December 2005, the Auditing Standards Board (ASB) of the American Institute of Certified Public Accountants issued Statement on Auditing Standards (SAS) No. 103, Audit Documentation. Two months later, in February 2006, the ASB released a set...

Scorecarding in the public sector: fad or tool of choice?(Best Practices)(Survey)
June 1, 2007... Fourteen years after the concepts of the balance scorecard were introduced by Robert S. Kaplan and David P. Norton,' the question remains--"Is scorecarding in the public sector just a passing management fad?." In short, the answer is--"no" ...

Correction.(Correction notice)
June 1, 2007... Below is a corrected chart for Exhibit 2 of the Best Practices article "Electronic Information, Billing, and Collection" in the April 2007 issue of Government Finance Review. Exhibit 2: Popularity of eCheck millions ...

Success can be contagious.(Management & Careers)
June 1, 2007... Every organization has its bright stars--one or more areas where everything seems to work efficiently and effectively and where innovation starts. How can an organization capture that success and spread it throughout the organization? A...

The effective organization of administration functions through shared services.(Solutions)
June 1, 2007... To centralize or decentralize? That is often the question governments ask when trying to decrease costs and improve the delivery of administrative functions such as purchasing, human resources, accounting, or information technology, Some...

Mid-year Washington roundup.(Federal Focus)
June 1, 2007... The new Democratic majority was anxious to begin its work in January, hoping to tackle many issues important to local and state governments. This Federal Focus article examines just how far Congress, now mid-way through its first year, has come...

Final guidance on pollution remediation.(The Accounting Angle)
June 1, 2007... Late last year, the Governmental Accounting Standards Board (GASB) issued definitive guidance on how state and local governments should account for any legal obligation to remediate pollution. The new standard, GASB Statement No. 49, Accounting...

Holding money accountable.(The Bookshelf)(Integrating Performance and Budgets:The Budget Orifice of Tomorrow)(Book review)
June 1, 2007... Integrating Performance and Budgets:The Budget Orifice of Tomorrow Jonathan D. Breul and Carl Moravitz, Editors Rowman & Littlefield Publishers, Inc. www.rowmanlittlefield.com 2007 233 pages (paperback) List price:...

GFOA events.(Calendar)
June 1, 2007... July Salt Lake City, Utah 16 GASB Pronouncements: A Comprehensive Survey 16-17 Treasury Management and Banking Relations 17 Preparing a CAFR 18-19 Introduction to Performance Measurement 18-20 Intermediate...

State association events.
June 1, 2007... June Vermont GFOA June 5, 2007 Middlebury, VT www.nesgfoa.org/officers.html/#vermont Maryland GFOA June 7-8, 2007 Ocean City, MD www.mdgfoa.org South Dakota GFOA June 13, 2007 ...

Selling our toll roads: good or retrograde idea?(Commentary)
June 1, 2007... Decaying roads, rising traffic congestion, and voters distrustful of government and extraordinarily leery about increased gas taxes. What are political leaders to do? The "hot" new idea is "monetizing" toll roads and bridges--leasing them...