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One Working Capital Management Strategic Tool: Interfund Transfers

Death and Taxes

Working capital management is a managerial strategy that monitors and uses current assets (e.g., cash, accounts receivable, and inventory) and current liabilities (e.g., accounts payable and notes payable) to ensure smooth operations. This is adapted in part from a Public Budgeting & Finance journal article by Michelle L.

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Fiscal Impacts from COVID-19–Revenue Structure Matters

Death and Taxes

It is no surprise that Florida city managers placed the forecasts for the pandemic’s impact on local revenues as the top priority, as local governments are revenue-driven entities. The tradeoff between revenue growth and stability has always been a concern for local governments. Authors’ Bios.

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So, Your Jurisdiction is Thinking of Starting a Revenue Manual…

Death and Taxes

I will also be presenting on this material at the 2021 North Carolina Local Government Budget Association’s Winter Conference and that presentation will be followed be a roundtable discussion of some folks around the state sharing their experience with creating and maintaining revenue manuals. Accounting details (including the fund).