Interpreting Local Government Financial Statements
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Users of local government financial statements typically approach a government’s finances from three different but complementary perspectives: near-term financing situation, financial position, and economic condition. This article outlines where to find the information in a government’s financial report for each of those perspectives.
Stephen J. Gauthier
Capital Budgets: The Building Blocks for Government Infrastructure
Operating and capital budgets are inextricably linked, and decisions made in oneprocess will affect decisions in the other. Therefore,it is critical that government officials and managers have a firm grasp of the long-term effects, both positive and negative, that capital spending will have.
Michael A.Pagano and David R.Shock
We’re All in IT Together: Aligning Technology with Business through IT Governance
Managing the costs and capturing the benefits of planning, organizing, developing, and executing information technology is a delicate task. IT governance is one means of easing the implementation burdens surrounding IT investment.
Shayne C. Kavanagh and Matt Suppert
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