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Rethinking reserves on a GFOA model

Rethinking reserves on a GFOA model

We recently reviewed a GFOA post from May titled “Should We Rethink Reserves.” We wrote previously on the importance of fund balance, but the GFOA article encourages a more granular analysis of reserve levels than we have discussed. As the need for local governments...

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It’s Attorney Audit Letter Season!

It’s Attorney Audit Letter Season!

It’s that time of year when lawyers for local governments will get letters, signed by their clients, asking for a report to the auditor. Information from the attorneys is important to an auditor’s evaluation of the client’s financial statements, especially as to...

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Lessons from Copenhagen

Lessons from Copenhagen

I came across an interesting paper on the redevelopment of the City and Port of Copenhagen. There are many specific projects and techniques that won’t apply in the United States, but a few of my takeaways that might: If the local government itself owns unused or...

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