Articles In This Month's Issue: October 2002

Taking Stock of Auditor Independence
Finance officers can take a number of actions to maintain independence from external auditors and thereby strengthenGFR october 2002 cover
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 Decisions

As 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 Measurement

Trained 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 Government

Two-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 Competition

Make 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