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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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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., This integral part of sound financial management uses a variety of strategic tools to manage cash flows. This is adapted in part from a Public Budgeting & Finance journal article by Michelle L. Michelle L.