Articles In This Month's Issue: April 2004

Be Prepared: Long-Term Financial Planning in San Clemente, California GFR April 2004 Cover
On the brink of disaster during the recession of the early 1990s, the City of San Clemente, California, developed a long-term financial plan that has kept the city on sound financial footing ever since.
T. Pall Gudgeirsson

Off the Shelf and into Business Practices: Developing Financial Policies that Work

As important as they are to government financial management, financial policies sometimes do little more than collect dust. By following some simple guidelines, finance officers can develop financial policies that not only will be approved by the governing body, but also will be used by staff.
Shayne Kavanagh

GASB 34 and Government Financial Condition: An Analytical Toolbox

The new financial reporting model offers a clearer picture of government financial condition. Using a few simple analytical tools, citizens, policymakers, investors, and other stakeholders can bring meaning to the numbers presented in financial statements.
Bruce W. Chase and Robert H. Phillips  

Local Government Finance and Budgeting 101: Encouraging Meaningful Citizen Participation through Education

Lack of knowledge about local government finance has always been viewed as an obstacle to meaningful public participation in budget development. Learn some of the methods governments are using to educate citizens so that they can participate more productively in budgetary debate.
Nicole Lun

A Public Alternative to Commercial Lockbox Services: Clark County’s Joint Remittance Processing Center

Although commercial lockbox services are often viewed as the only alternative to processing payments in-house, two
public entities in Washington state have teamed up to provide this service for themselves and other agencies
in their region.
John Payne, Nancy Gordon, and Michelle Denman