Articles In The Latest Issue: April 2012GFR Cover

Zero-Base Budgeting: Modern Experiences and Current Perspectives
Though the apex of its popularity is long past, ZBB has seen renewed interest in today’s environment of fiscal constraint, not least because the “zero” in zero-base budgeting sends a powerful message that taxes and spending will be held in check.
Shayne Kavanagh

Toronto’s Municipal Service Review: Determining Service Levels
A service review approach can be useful as a separate planning process for considering the service delivery role of local government, away from the immediate pressure of building a budget.
Joseph Pennachetti and Cam Weldon

Containing Health-Care Costs: Proven Strategies for Success in the Public Sector
GFOA research has identified four techniques that have the potential to contain costs while preserving the value of the benefit for employees: onsite clinics; employee wellness programs; consumer-directed health care; and value-based insurance design.
Shayne Kavanagh

Incremental Changes Can Yield Big Savings over Time
It can take several years before a government can realize significant savings from prospectively changing benefits. But, like a snowball rolling downhill, a change that starts out small can pick up impressive momentum.
Laurie Van Pelt

The Role of the Budget and Leadership in Addressing Statewide Ballot Issues
Occasionally, a project comes along that is so important it becomes larger than any one organization. In early 2010, the City of Boulder, Colorado, took on such an assignment when its city manager asked for a white paper on three citizen-initiated tax issues that would be on the state ballot in November 2010.
Bob Eichem