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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

Hai (David) is an associate professor of public administration at the Department of Public Policy and Administration, Steven J. Green School of International and Public Affairs at Florida International University. His scholarship focuses on state and local public finance, budgeting and financial management.