Journal of Public Budgeting, Accounting & Financial Management: Volume 7 Issue 3

Local government revenue forecasting: using regression and econometric revenue forecasting in a medium-sized city

John D. Wong

Fiscal stress has forced local governments to pay increasing attention to revenue trends and has increased the importance of financial forecasting in local government. After…

A comparison of finance officer and auditor assessments of municipal internal control

Randal J. Elder, Susan C. Kattelus, D. Dewey Ward

There is an increased emphasis on internal control in the governmental sector. We compare finance officer assessments of internal control to auditor assessments for a sample of…

Symposium introduction

Janet M. Kelly

Windows of opportunity: the "loose" mandate as a mechanism for state-local negotiation

Vincent L. Marando, Alan C. Melchior

Contrary to the popular view of mandates as rigid and dictatorial mechanisms, this article advances a view of mandates as mechanisms for cooperation and negotiation. The…

Estimating the costs of state mandates: the county law enforcement and justice system in arizona

Tanis J. Salant

This article addresses the problems and opportunities of on-site cost estimation of state mandates on the law enforcement and justice system in five Arizona counties. On-site cost…

What kind of a federal mandate is the endangered species act?

Lisa Nelson

This article examines the mandate reputation of the Endangered Species Act in its implementation context. Federal wildlife funding programs and laws are treated as messages to…

The national voter registration act and national-state conflict: the case of south carolina

Bruce Ransom

Why is South Carolina resisting compliance with the National Voter Registration Act of 1993? In a case study with implications for other states challenging the implementation of…