Articles In This Month's Issue: October 2003What’s Wrong with Budgeting? A Framework for Evaluating and Fixing Public Sector Financial Planning Processes 
Few practitioners would debate that public budgeting takes longer and is more intrusive than ever before. Although calls to abandon budgeting altogether are premature, the time has indeed come to improve the traditional practice of budgeting.
Peter Christensen, Jeff McElravy, and Rowan Miranda
Strategic Planning and the Budget Process: A Survey of Municipal GovernmentA recent survey shows that strategic planning is becoming a professional norm in local government. Still, these governments need to do a better job of linking strategic planning to budgeting and other management processes.
William C. Rivenbark
Squeezing Budgetary Savings from Early Retirement IncentivesEarly retirement incentives can be an effective technique for achieving budgetary goals. Learn the dos and don’ts of designing an effective early retirement program.
Nicholas Greifer
Fend-for-Yourself Federalism: The Impact of Federal and State Deficits on America’s CitiesFederal and state aid for America’s cities has fallen off dramatically in the last few years, leaving cities in dire straits. To mitigate the impact of the federal and state fiscal crisis on cities, the federal government should provide counter-cyclical relief and the states should grant greater fiscal authority.
Christopher W. Hoene and Michael A. Pagano
Using Charts and Graphs to Improve Management’s Discussion and AnalysisManagement’s Discussion and Analysis is supposed to provide users of financial statements with a narrative introduction, overview, and analysis of those statements. Governments can enhance the value of this section of the CAFR by using charts and graphs to highlight changes in financial position.
Bruce W. Chase and Craig D. Shoulders
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