Top 10 Most-Viewed GFR Articles of 2024

Tax sales are vital for government finances, enabling the collection of delinquent taxes through liens or tax deeds. These statutes fund public services, attract investors, and restore properties to tax rolls. However, the Supreme Court's decision in Tyler v. Hennepin County could challenge their legality.

GASB Statement No. 102, Certain Risk Disclosures, is the first of the required note disclosure projects to become a final standard. This article provides a brief overview of GASB 102 and some background on the other disclosure-focused projects on GASB’s current technical agenda.

When he first heard news reports about ChatGPT and its powers to search the internet and create readable text, rhymes, and fanciful tales, Micah Gaudet immediately saw the use for entertaining his eight-year-old son with “corny dad jokes and little bedtime stories.” But within weeks, as deputy manager of the fast-growing City of Maricopa, Arizona, he started imagining ways to use this newly available form of artificial intelligence in his work as deputy city manager and chief public safety officer.

Having the specific skills for a particular job is important, but even the most qualified job applicant may not pan out if there is a poor “fit” between the position and the workplace. Whether you want to call it job or corporate culture, work environment, or fit, it’s not just what you do for a living, but also where you work that can play a significant role in success. And when someone suffers from a mental health challenge such as depression or an anxiety disorder, the right fit becomes even more important—and potentially costly for the employer if overlooked.

Many budget officers have experienced lengthy debates over minor expenses like office supplies, followed by swift approval of large capital projects. This common issue, known as Parkinson's Law of Triviality or bike-shedding, highlights the need to understand and address why it happens.

Most state and #localgov are required to pass a balanced budget; however, a balanced budget isn’t necessarily financially sustainable. This article outlines ten steps your organization can use to achieve a structurally balanced budget that also helps ensure long-term financial sustainability.

This article documents how two Florida cities transformed their budgeting process. Jara Kern spoke with the City of Fort Lauderdale and the City of Port St. Lucie to identify how a better budget strategy can lead to a better budget process and better results.

Chatbots are AI-powered interface tools designed to conduct “intelligent” conversations with users. Most users focus on the entertaining side of chatbots, which may include joke telling, recipe lookups, exercise regimens, and the like. But they can easily be used to enhance productivity. This article focuses on two potential uses of AI chatbots for the finance office.

How much information is too much? A GFOA survey from earlier this year suggests a large portion of members who produce financial reports question whether the benefits outweigh the costs. This article defines problems with the current approach and offers questions to help define a new path forward.

It has been said that the most important rule when processing payroll is not to mess up the pay! :) All joking aside, personnel is the largest portion of a local government budget, so it's important to have a good understanding of the process.