Suchergebnisse

Cover -- Half Title -- Title Page -- Copyright Page -- Dedication -- Table of Contents -- List of Figures -- List of Tables -- List of Boxes -- List of Featured Leaders -- Foreword -- Acknowledgments -- Abbreviations -- 1 Introduction -- An Overview of Community Action Agencies -- Community Action Agencies Compared to Other Nonprofit and Governmental Organizations -- Approach Used in This Study -- Audiences for this Book -- Organization of this Book -- Notes -- References -- 2 Understanding the Origins and Evolution of Community Action -- History and Evolution of Community Action Agencies

Using a nationwide sample of large cities, this article analyzes changes in the use of enterprise funds during the past decade. The major findings are that (1) the aggregate number of enterprise funds increased, with the largest increases occurring in solid waste and drainage; (2) part of the increase was offset by the elimination of some enterprise funds, particularly in the area of recreational services; (3) 60 percent of the cities experienced one or more changes in the types of enterprise funds they used; (4) the revenues associated with most types of enterprise funds have increased at a faster rate than general fund revenues; and (5) some cities are using alternative fiscal structures (e.g., special revenue funds and discrete component units) to account for services that are reported as enterprise funds in other cities. A continuum of fiscal structures is presented as a framework for addressing why cities might choose one structure over another and what the possible implications of a particular fiscal structure might be.

The State of Texas's local government investment pool, TexPool, has faced major challenges in the 1990s. This article provides an overview of two major events involving TexPool: (1) a $2.2 billion "run" on the pool in 1994 and (2) the out‐sourcing of TexPool's functions in 1997. The article describes these events and analyzes potential implications for other state‐administered investment pools. The article addresses issues such as: (1) the need to develop investment policies and practices that are suitable for a particular pool's objectives and purpose, (2) whether a state government has a responsibility to ensure that participants in a state investment pool do not incur losses, (3) the possible implications of having an elected official as the person with primary responsibility for overseeing the pool, and (4) concerns related to the outsourcing of state investment pools. This article is intended to encourage debate on the policies and practices of state investment pools, which currently are serving more than 15,000 local governments in the United States.

Lease purchases, if used effectively, can be a viable means for governments to finance real property. This article describes the state of Texas' experiences with lease purchases of real property and the guidelines that the state has developed in attempts to improve the management of lease purchases. The article also discusses lessons learned in Texas that may be applicable to other governments and presents a framework for the effective management of lease purchases.

Budgeting and accounting professionals, as well as other interested parties, are currently examining ways to improve governmental capital budgeting and reporting. Although progress has been made, major policy issues are still being analyzed and debated. This article provides an overview of current practices and the major policy issues that are being addressed. The discussion incorporates related ideas and observations made by Jesse Burkhead four decades ago. The author concludes that many of Burkhead's insights in the area of capital budgeting and reporting are still relevant and useful today.