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Articles In This Month's Issue: April 2003

Sizing Up the Shortfalls: The States in Straits GFR April 2003 cover
A severe decline in revenues,double-digit growth in Medicaid, and new homeland security costs have combined to create the worst state fiscal conditions in several decades.
Nicholas W. Jenny and Richard P. Nathan

A Bottoms Up Approach to Deficit Reduction: Palo Alto's Strengthening the Bottom Line Initiative

By involving employees in the city's deficit reduction efforts, Palo Alto was able to eliminate an $11.5 million budget gap while preserving organizational vitality.
Frank Benest and Carl Yeats

Bridging the Gap: Budget Balancing in the City of Austin

Austin used the worst deficit in the city's history to introduce fundamental changes in its approach to financial planning and budgeting.
Rudy Garza

CFO as Budget Magician: Fiscal Illusion in Public Finance

As politically expedient as it may seem,the use of illusory practices to disguise budgetary problems only undermines long-term fiscal stability and citizen confidence in government.
Rowan A.Miranda and Ronald D.Picur
  

Taking Charge of Prescription Drug Costs

Fed up with large annual increases in the cost of their prescription drug benefit programs,a group of Ohio school districts formed a purchasing cooperative that has resulted in substantial volume-based savings.
Ned Grossman

Revenue Forecasting and Analysis in Nassau County, New York

The adoption of the NACSLB's revenue practices has fostered more rigorous evaluations of Nassau County's fiscal policies and procedures, and has contributed to the county's financial turnaround.
Salomon A. Guajardo

The Remote Sales Conundrum: Where Do We Stand?

State and local governments continue to lose billions of dollars per year in uncollected sales tax revenue from e-commerce and other remote sales transactions.Pending federal and state legislation could allow governments to begin collecting taxes on remote sales as early as this year.
Susan Gaffney