GFR: August 2025

Getting Reserves Right

Howa risk-based reserve framework can help local governments prepare for uncertainty

August 2025

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The full issue of the August 2025 Government Finance Review is available to read electronically. Individual articles are available for download below.

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Calculated Risk

The Goleta Water District's risk-based reserve framework: a case study for local governments by Thao Pham

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Economic Development

Seeds of Transformation

How the City of Baltimore cultivated a successful tax increment financing program by Tallulah Burr

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Trending Topics in Public Finance

The Tariff Effect

The economic impact of tariffs on local government - and how strategic use of reserves can help mitigate risks by Skyler Albert

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Leadership, Ethics, and Trust

Is Your Brain Boxing You In?

How to break through the "curse of knowledge" and uncover the possibilities you've been missing.

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Finding the Balance

Rethinking materiality in governmental accounting by GFOA's Rethinking Financial Reporting Team

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Leadership, Ethics, and Trust

Q&A with Erica Broome and Joel Manning from GFOA's Utility Finance Forum

An Interview by Manuela Sasot

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Trust, Turbines, and Tomorrow’s Water: A Conversation with Matt Bowman

An Interview by Tallulah Burr

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Fair Share

A Consultant’s Tips for Navigating Shared Positions

Taking the Pulse of Local Government Finance

What local governments are doing-and wish they were doing - in financial management

The Virtuous Cycle of Local Government Financial Sustainability

Mental Model

Maximizing ERP Project Performance

Using PIT crews to accelerate change and user adoption for ERP projects by Mike Mucha

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Publisher: Chris Morrill

Editor in Chief: Michael J. Mucha

Managing Editor: Marcy Boggs

Submissions: Please contact Marcy Boggs

Advertising: Please contact Travis Yaga