GFR: February 2021
Equity in Budgeting
Find out why it matters, practical concerns and challenges and how it might realistically be applied to create positive change.
Read Full Issue Online
The full issue of the February 2021 Government Finance Review is available to read electronically. Individual articles are available for download below.
Financial Foundations Framework
The Basics of Equity in Budgeting
Why does equity in budgeting matter, and how can it be put into practice? By Shayne Kavanagh and Jake Kowalski
Budgeting and Forecasting
Stretching the Budget Cycle
Barbara Whitehorn and Stefan Jaskulak look at the budget process of two governments to explore the benefits of a longer budget cycle.
Debt Management
Debt: How Much is Too Much?
Making wise decisions about debt starts with understanding how to measure what a government can truly afford. Kristine Brock and Steve Murray explore the topic from two different perspectives.
Budgeting and Forecasting
Taking Another Look at Tax-Base Sharing
Paul Gilje explains how adjusting for differences among municipalities in the commercial/industrial property tax base can yield advantages. Here’s how it plays out.
The Alliance for Excellence in School Budgeting
Using GFOA’s Best helps Practices in School Budgeting as a guide, Matt Bubness explains how the Alliance helps schools align resources with their areas of greatest need and impact.
Leadership, Ethics, and Trust
An Interview with Lori Thomas
Elizabeth Fu speakers with Lori Thomas about being a resilient woman finance officer.
Leadership, Ethics, and Trust
Q&A with Susan Gooding-Liburd
Michael Belarmino talks to Susan Gooding-Liburd about the importance of constantly challenging yourself and the critical role of giving back to others.
Leadership, Ethics, and Trust
The City of Vernon Shows the Value of Cooperation and Understanding
Katie Ludwig speaks with staff from the City of Vernon about working "somewhere awesome."
How to Make Good Decisions About Police and Public Safety Budgeting
Shayne Kavanagh explores a new approach to police and public safety budgeting through the lens of GFOA's Financial Foundations Framework.
Federal Advocacy
In Brief: FEMA Just-in-Time Training
By Mehreen Haroon and Michael Thomas
Federal Advocacy
In Brief: 2021 Federal Outlook
Emily Brock provides an overview Federal policy goals and initiatives that will impact state and local government in 2021.