Articles In This Month's Issue: October 2002Taking Stock of Auditor Independence Finance officers can take a number of actions to maintain independence from external auditors and thereby strengthen public confidence in the fair presentation of government financial statements. Andrea Daroca and Frank P. Daroca
Needs Assessments and Business Case Analysis for Technology Investment DecisionsAs budgets get tighter, elected officials and governing boards are requiring CFOs and CIOs to undertake a rigorous business case analysis to justify technology investment decisions. This article presents a step-by-step methodology that has been developed and used by GFOA in its needs assessment consulting projects. Rowan Miranda
Seeing is Believing: The Use of Trained Observer Ratings for Performance MeasurementTrained observer ratings are an underutilized technique in the ongoing effort to enhance government accountability through performance measurement. This rather simple technique can provide reasonably reliable data on outcomes that otherwise would be difficult to measure. Donald Giancoli
Please Don’t Go! Why Phased Retirement May Make Sense for Your GovernmentTwo-fifths of state and local government employees will be eligible to retire between 2000 and 2015. Phased retirement is one strategy governments are using to retain skilled older workers and minimize training costs. Brian Flahaven
Treasury Management Software: ERP or Best of Breed?The treasury management modules of ERP systems have evolved to the point that they now represent a viable alternative to stand-alone systems. But which option makes the most sense for your government? Dubos J. Masson
Analyzing the Cost-Effectiveness of Managed CompetitionMake or buy? That is the question many governments must answer in the ongoing quest to deliver high-quality services as efficiently as possible. Michael A. Crawford
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