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October 2001

GFR Cover

Departments

EDITORIAL
"The GASB's Mission and Performance Measurement" (PDF 45.6 Kb)

· Letter to GASB Chair Tom Allen. Re: performance measurement (PDF 38.7 Kb)
· GFOA's comprehensive strategic plan to promote the use of performance measurement for state and local governments.

NEWS BRIEFS

FORUM
Linking School Performance to Resource Allocation

SPOTLIGHTING SMALL GOVERNMENTS
Capital Planning for Public School Systems

FEDERAL FOCUS
2000 Census Yields Unexpected Results

ISSUES IN ACCOUNTING
Two New GASB Standards

BOOK REVIEW

FROM THE LIBRARY

CALENDAR

GFR Archives >>

Articles In This Month's Issue
Rethinking the Fiscal Role of the States in Public Education(PDF 39.7 Kb)
This article offers an empirical examination of the variation in state funding responsibility for K-12 education, considering its impact on equity and innovation in the public school system.
Kenneth K. Wong and Francis X. Shen

Charter Schools and Private Profits
The emergence of educational management organizations to run charters raises questions about the pursuit of profits and the quality of education.
David N. Plank, David Arsen, and Gary Sykes

The Impact of Property Tax Limitations on School Funding and Performance
Because school districts derive a large proportion of their revenue from property taxes, tax limitations are an important education finance issue. The author explores the effect, of tax limitation legislation on school districts in Nebraska.
James J. Knudsen

Alleviating Teacher Shortages through Pension Plan Redesign
Shifting demographic patterns have resulted in a teacher short-age that is threatening the quality of classroom instruction in America’s public schools. This article examines how many states are redesigning pension plans to alleviate this growing problem.
Laura Palmer Werneck

Closing the Budget Gap through Tax Base Appreciation
This article describes how the City of Hollywood, Florida, is closing its annual budget gap through an innovative program designed to create tax base appreciation through public capital investment.
Samuel A. Finz and Suzanne E. Utnik

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

Past Articles Featured On This Site:
e-Government Across the Globe: How Will "e" Change Government? (August 2001)
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

Then and Now: 65 Years of the Blue Book (June 2001)
By examining the history of GFOA’s Blue Book on accounting, auditing, and financial reporting, this article
provides an overview of the background behind governmental accounting organizations, guidelines, and
principles.
By Stephen J. Gauthier

Bringing Out the Dead: Can Information Technology Resurrect Budget Reform? (April 2001)
Abandoned budget reforms dot the state and local government landscape. Program, performance, zero-based, and mission-driven budgeting-with isolated exceptions-are just some of the reforms in the scrap heap of public-sector fiscal history. The authors outline a case for why advances in information technology may lead governments to reconsider old budgeting approaches and motivate 21st Century reformers to develop new and hybrid ones.
By Judd Metzgar and Rowan Miranda

Organizing the Public Purchasing Function: A Survey of Cities and Counties (February 2001)
As a number of state and local governments explore new ways to reduce costs, provide flexibility to service delivery managers, and integrate their decision-making processes, many are examining their purchasing function as a potential area for increased efficiency.
By Clifford P. McCue

Fiscal Regionalism: Metropolitan Reform Without Boundary Changes (December 2001)
This article details the history of regional governance in the United States. It highlights the different structures of regional cooperation currently in existence and explains, in depth, a relatively new theory known as “fiscal regionalism.”
By David Miller
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