GFR: October 2020
The Defunding Debate
"Defund the Police" means different things to different people. But what does the movement really mean for local government budgets?
Read Full Issue Online
The full issue of the October 2020 Government Finance Review is available to read electronically. Individual articles are available for download below.

The Debate Over Defunding the Police
What does the defunding the police debate mean for local government budget officials by Seth A. Williams and David R. Eichenthanl
Financial Foundations Framework
Financial Policies for Fees, Fines, and Asset Forfeitures
Building trust with the public and treating people fairly by Shayne C. Kavanagh
Leadership, Ethics, and Trust
Giving Voice to Values
Empowering leaders with the skills to act on their values in real-world situations by Mary C. Gentile
Leadership, Ethics, and Trust
Conscious Decision Making
Becoming aware of your inner storyteller by Kenston Henderson Sr.

Capital Planning and the DC Government
Describing the District's approach to capital planning through the lens of GFOA's Financial Foundations for Thriving Communities by Shayne C. Kavanagh, David A. Clark, Richard Dietz, and Darryl Street.
Leadership, Ethics, and Trust
Employee Cross Training
How small governments can improve efficiency and reduce their risk by Mark Mack
ERP Systems and Technology
Using Technology to Protect Essential Workers
How Midpeninsula Regional Open Space District is using technology to ensure the safety of their onsite staff by Stefan Jaskulak and Casey Hiatt
Economic Development
Dark Optical Fiber Can Help Communities Extend Their Digital Reach
Giving rural areas access to fast, reliable internet through unused optical fiber by Mike Caffrey
Economic Development
P3 Builds Broadband in Lincoln
How a franchise agreement helped Lincoln, Nebraska provide high speed broadband to the entire city by David Young and Brandon Kauffman
ERP Systems and Technology
How Douglas County's Finance Team Learned to Collaborate While Implementing ERP
GFOA's Katie Ludwig interviews County Clerk Jamie Shew and Deputy County Clerk Marni Penrod to discuss how the County was able to establish a new standard for communication
Leadership, Ethics, and Trust
An Interview with William Homa
Elizabeth Fu interviews William Homa, the Chief Financial Officer and Tax Collector for the Township of Cedar Grove, New Jersey
Fiscal First Aid
Q&A with Mark Funkhouser
GFOA's Shayne Kavanagh spoke with Mark Funkhouser about working with elected officials during a financial downturn.

Point/Counterpoint: Zero-Base Budgeting
What are the pros and cons of Zero-Based Budgeting, especially during such tumultuous times? Using takeaways from recent research, Shayne Kavanagh present both sides so you can decide if this approach is right for your government.
GFOA Documents
In Brief: GFOA's Committee on Capital Planning and Economic Development
Update from Shayne Kavanagh and Barry McMeekin
GFOA Documents
In Brief: GFOA's Treasury and Investment Management Committee
Update by Gen Carter
Financial Foundations Framework
10 Steps to Developing a Financial Policy
The process for developing policies must be collaborative, considering the interests and concerns of elected officials and public management.