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Internal Control Deficiencies and Municipal Borrowing Costs
“Internal controls” refer to organizational rules and procedures used to safeguard assets and to detect fraud, waste, and abuse. This study examines the relationship between internal controlExpand
The Governance of Public Pensions: An Institutional Framework
Prior studies of public pensions emphasize the effect of the political economy on the performance of pension systems. We argue that this approach overlooks important institutional features of pensionExpand
Financial Management in the Public Sector
VOLUME ONE What Is an 'Optimal' Tax System? - James Alm Why Do Tax and Expenditure Limitations Pass in State Elections? - James Alm and Mark Skidemore How Privatizations Affect the Level of PerceivedExpand
Actuarial Inputs and the Valuation of Public Pension Liabilities and Contribution Requirements: A Simulation Approach
This paper uses a simulated public pension system to examine the sensitivity of actuarial input changes on funding ratios and contribution requirements. We examine instantaneous and lagged effects,Expand
Collaborative capital budgeting in U.S. local government
This article explores collaborative capital budgeting in U.S. local governments. To date, the capital budgeting literature has focused on practices within individual governments. This leaves a gap inExpand
Municipal-owned utilities and demand side management
Municipal-owned utilities perform an important role in local government efforts. Municipal ownership of utility operations provides advantages in involving citizens in sustainability andExpand
Recognizing and Responding to Retirement Obligations
With the implementation of recent accounting standards (GASB 43 and 45), local governments began reporting their liabilities and funding levels for postemployment benefits other thanExpand