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One Working Capital Management Strategic Tool: Interfund Transfers

Death and Taxes

This integral part of sound financial management uses a variety of strategic tools to manage cash flows. Yet, little academic research on governments has evaluated the process for selecting different tools, the policies governments have in place to implement them, and the consequences of using one tool over another.

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Fiscal Impacts from COVID-19–Revenue Structure Matters

Death and Taxes

What is the most significant fiscal challenge for the municipal governments facing the unexpected outbreak of the COVID-19 pandemic? 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.