Articles In This Month's Issue: August 2001

e-Government Across the Globe: How Will "e" Change Government?

(PDF 39.7 Kb)GFR August 2001 cover
This article outlines what e-Government is, how it is changing government, how it can be delivered, and what kind of progress governments are making in this area.
Mark Howard


Application Service Providers [ASPs]: Can ASPs Bring ERP to the Masses?

Application service providers represent an exciting opportunity for small- and mid-sized governments to take advantage of powerful enter prise software, but there are a number of special challenges associated with this approach.
Shayne Kavanagh

Tackling Unclaimed Property in Kentucky State Government

This article describes one state treasurer’s approach to developing a new statewide abandoned property program.
Lynsie T. Gaddis

Are All Public Spending Programs Equal? Priority Setting Approaches for Government Budgeting

Governments are using formal priority-setting systems in lieu of ad hoc methods to make better operating and capital budgeting decisions.This article presents highlights from the new GFOA publication Priority-Setting Models for Public Budgeting.
Roland Calia

What To Do When the IRS Audits Your Bonds

(PDF 120 Kb)

Under the IRS's expanded enforcement program, it is much more likely today that a city, county, or special purpose district's bond issues will receive a notice of audit than in the past. As a result, issuers must be prepared to respond to an audit by having a basic understanding of the audit process. This article provides issuers with information on their rights and appeal procedures during the audit process.
Mitch Rapaport and J. Ben Watkins, III

Asset Allocation Practices in the Public Sector: A Primer for Finance Officers

This article focuses on the key decision affecting the investment of public-sector pensions - asset allocation. It reviews some fundamental concepts, examines how pension plans arrive at their allocation decisions, and then examines the historical shift toward equities.
Nicholas Griefer