GFR: April 2026
What Really Counts
How rethinking materiality in financial reporting helps finance professionals reveal the big-picture information that matters most to policymakers and the public.
Read Full Issue Online
The full issue of the April 2026 Government Finance Review is available to read electronically. Individual articles are available for download below.
What Really Counts
Materiality is often treated as a technical accounting threshold, but what if it could be used as a practical tool to reduce low-value work and improve decision-making? Reframe materiality into an ongoing management process and walk through a five-step approach that helps finance professionals focus effort where it truly matters while maintaining accountability and trust in financial reporting.
Leadership, Ethics, and Trust
Lessons from High Performing Governments
Public expectations for government service delivery are rising sharply, often measured against the speed and convenience of the private sector, where next-day delivery is now the norm. But many governments are operating under tight budgets and persistent staffing shortages, leaving finance teams especially stretched as vacancies slow reporting, increase workloads, and affect the quality and timeliness of information used for decision making.
Budgeting and Forecasting
Prepared for Impact
As extreme events grow more frequent and disruptive, governments are being pushed to rethink how they plan, save, and respond. The lessons emerging from recent experiences highlight how stronger fiscal reserves, coordinated funding strategies, and a focus on equity can help governments not just recover from shocks, but build long-term resilience in an increasingly unpredictable environment.
Capital Planning and Asset Management
Reconnecting to the “Why” of Budgeting with Public Financial Management
Kristin Trivelas has built a career rethinking how governments operate, communicate, and connect with their communities. Her work highlights an innovative approach to transparency and public engagement, reshaping how local governments make decisions and involve residents in the process.
Rethinking Budgeting
Rethinking Budgeting: CIP Evolution in Concord, North Carolina
A highly structured budgeting process can be a strength, but it can also introduce unexpected complexity when selecting a new ERP system. Explore how Concord, North Carolina used a rigorous, multi-layered procurement approach to not only choose the right solution, but also lay the groundwork for broader financial and organizational transformation.
Budgeting and Forecasting
A New Service Strategy
Police services are one of the largest local government expenditures, driven primarily by staffing costs, yet many agencies still lack evidence-based guidance for determining appropriate workforce levels in a rapidly changing environment. Explore how workload-based staffing studies can provide a data-informed foundation for aligning service demands, efficiency, and available resources to support better financial and budget decisions.
Leadership, Ethics, and Trust
The Leadership Playbook
Not every leader earns the trust, respect, and loyalty that define true leadership, so what sets the exceptional apart? Learn how great leaders think, act, and show up differently, offering a practical, step-by-step approach to building stronger habits, empowering teams, and making a lasting impact.
Capital Planning and Asset Management
Planning for Equity
What if capital improvement planning could do more than build infrastructure—what if it could actively shape more equitable communities? This article explores how cities are approaching equity in their CIPs and why the choices they make today can have lasting impacts on neighborhoods for years to come.
Leadership, Ethics, and Trust
The Performance Pivot
Compliance auditing will always remain a foundational responsibility of public audit offices; however, modern fiscal stewardship demands more than rule verification alone. Performance focused auditing strengthens accountability by helping governments understand whether public dollars produce meaningful, sustainable value.
Publisher: Chris Morrill
Editor in Chief: Michael J. Mucha
Managing Editor: Marcy Boggs
Submissions: Please contact Marcy Boggs
Advertising: Please contact Travis Yaga