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Introduction -- Organization structure -- Organizational culture -- Performance management -- Financial management -- Human resource management -- Procurement management -- Policy making -- Capital management -- Information-technology management -- Appendix A: Meeting the NASPAA universal competencies

"A timely, practical, and concise handbook of best practices for nonprofit financial management In 2010 an estimated 325,000 charities, membership groups, and trade associations with small nonprofits disproportionately represented?stand to lose their tax exemptions for failure to comply with financial management requirements. Nonprofit Financial Management: A Practical Guide is a timely, functional, and concise handbook of best practices for nonprofit organizations of every size. Addresses federal reporting requirements and discusses methods to decrease expenses, ensure accounting control, increase revenues through professional cash management, and understand budget statements Explains how to read financial statements and analyze a nonprofit's financial condition by using the most recent IRS 990 reporting form Covers the full range of financial-management topics, including accounting, internal controls, auditing, evaluating financial condition, budgeting, cash management and banking, purchasing and contracting, borrowing and risk management Written in an easy-to-read style, with more than 100 exhibits, this book is essential for every nonprofit financial manager. "--

What type of oversight should states exercise over local units in order to prevent fiscal crises? This article discusses a sequence of three best practices that some states use to prevent fiscal emergencies. They first monitor local government finances to predict fiscal distress. After detecting signs of fiscal distress, states actively assist local units in ameliorating the problem. Finally, assistance notwithstanding, if a situation becomes grave, states require local units to take strong remedial measures, including increasing taxes and reducing expenditures.

Some local governments face fiscal challenges due to mismanagement and declining economies. In particular, manufacturing states like Michigan and Ohio have been hard hit by the effects of international competition. To prevent fiscal distress from becoming a crisis, states exercise oversight over local government fiscal management. The three bond rating agencies consider the North Carolina oversight system a model. This paper discusses the North Carolina oversight system, including audit review, technical assistance, debt issuance, and power to take over the financial operations of distressed local units.

Local budget analysts may have a policy or control orientation during budget execution. Policy-oriented analysts execute the budget but also follow an active work plan, conducting policy analysis, program evaluation, & management improvement studies. In contrast, control-oriented analysts simply execute the budget. Previous research has found that the views of budget directors influence a budget office's orientation toward policy or control. This article finds that orientation is better explained by how the budget office is structured; the views of the elected board & city manager; budget staff size & experience; & analysts' nonpolicy-oriented responsibilities. To engage budget analysts more usefully during budget execution, city managers are advised to require a formal work plan, avoid assigning nonpolicy duties to analysts, appoint budget directors to direct the activities of budget offices, & locate budget analysts in finance departments. 3 Tables, 8 References. Adapted from the source document.

Focuses on economic, debt, financial, and governmental factors that influence bond rating agencies; US.

The Myers-Briggs Type Indicator (MBTI) is a useful instrument for team building, strengthening communications, decision making, and for diagnosing organizational dysfunctions. The MBTI is, however, also misued if used for employee selection, or to unfairly stereotype. Misuses of the MBTI and not seeing the instruments' full potential in the organization, stem largely from inadquate training. Training in the MBTI should be expanded to teach how to typewatch, shadow integration, and how to use the MBTI to improve customer relations.

In 1985 North Carolina's Local Government Commission (LGC) began a program to evaluate the percentage portfolios of the funds invested and the diversity of the investment governments and public authorities. The LGC established state's local five evaluation criteria and notified the governments and authorities of deviations from the five investment norms. This article discusses what was reported to the LGC and changes in invested funds occuring after LGC's evaluation. Principal findings include: cities over 10,000 population and counties in general are investing a high percentage of their funds; small‐sized cities and public authorities tend to avoid the higher yielding, but more complex to purchase, instruments: and most governments and authorities experienced a considerable increase in the percentage of funds invested after review by the LGC. Based on the marked increases in funds invested, other states should consider helping local governments and public authorities with cash management.

Double taxation occurs to varying degrees in all but a few states. It is especially great in the Southeast. Interest in double taxation has been particularly intense in Georgia and Florida, where numerous studies have been conducted to determine double taxation amounts. Study results have been used by city officials to win concessions from county governments in Georgia and Florida. Similar studies could benefit cities in other states where the amount of double taxation is high.