Past Articles

Publications (Mostly GFOAT Monthly Newsletter).
Essay series on “Looking for the Good in Local Government” 2013-2014.
Essay series on “Can Detroit Happen Here” 2013-2014.
Essay series on various municipal topics” 2008-2014.
“Cost of Service Lessons Afforded by a Fleet Maintenance Analysis” April 2008.
“The Slippery Slope of Sales Tax Revenues” February 2008
“Disobeying the Laws of Arithmetic” January 2008.
“In Search of a Methodology to Normalize Water Revenues” August 2007.
“A Method and Rationale for Calculating the Average Age of Your City” June 2007.
“A Fire Station Site Model & How This is Related to Budgeting” May 2007.
“The Need to Replace Public Debate with Community Dialogue” July 2006. (Co-Authored).
“Using the Monthly Experience Curve to Assist with Continuous Year-End Estimate” June 2006.
“Please Don’t Bring Me a Problem without a Solution: A Message from Management” October 2005.
“Effective Finance Directors Have Strong Chief Accountants” September 2005.
“GFOAT Resource Library – Official Statements” July 2005.
“Develop an Exit Strategy: There Can Be Life after Municipal Government” June 2005.
“Will The Real CPI Please Stand Up” April 2005.
“The Handwriting Is On the Wall” March 2005.
“The Math of Space & Place” March 2005.
“Understanding the Capacity in Cost Analysis” November 2004.
“This Is What I Know: A Primer for Newly Elected Officials” July 2004
“Applying Technical Analysis To Sales Tax Data” March 2004.
“Stormwater Drainage Fees – Why Are You Waiting?” August 2003.
“Understanding Budget Arithmetic” June 2003.
“Zero-Base Budgeting Revisited” February 2003.
“Between Epiphany and Elvis – A Memo In Preparation of a Staff Planning Meeting” January 2003.
“About Those Leave Policies: A Follow-Up to a Previous Article” October 2002.
“Now More Than Ever Is The Time To Be Vigilant” July 2002.
“The Not-So-Visible Costs of Fringe Benefits and Leave Benefits” June 2002.
“The Pareto Principle – the 80/20 Rule” February 2002.
“How Will Electric Deregulation Affect Electric Franchise Fees?” August 2001.
“Analyzing Solid Waste Rates for Commercial Customers” April 2001.
“Three Little Words” September 2000.
“The Business of GFOAT” August 2000.
“Capital Project Management: Do It Right on the Front End or Suffer the Forensic Audit on the Back End” July 2000.
“City Manager Memorandum: Preparing for a Pre-Budget Retreat” February 2000.
“The Basics of Budgeting for Newly Elected Officials” Texas Town & City June 2000
“The Financial Functions Overlaid with Managerial Functions: Emphasizing the Management in Financial Management” October 1999.
“Impact Fees and the Finance Official: Accounting Requirements on The Horizon and The Overall Instructional Value of Impact Fee Issues” September 1999.
“The GFOAT Executive Directorship” July 1999 Co-Authored with Kathy DuBose and Charles Cox.
“General Principles of Web Design and Thinking about the Finance Section” June 1999.
“Fiscal Diplomacy Tool – The Decision Matrix” April 1999.
“Welcome to WWW.GFOAT.ORG” March 1999.
“The Politics and Practicalities of Information Overload” January 1999.
“The Value of Comparative Data – Part III – Understanding Your Tax Base” December 1998.
“Deputized To Play Fairly” November 1998.
“The Value of Comparative Data – Part I” September 1998.
“Preparing For A Job Interview – Including The One You Want To Keep” June 1998.
“Financial Planning Fundamentals – Can You Handle The Truth?” April 1998.
“Will The Real Fund Balance Please Stand Up” March 1998.
“Why Good People Steal” February 1998.
“Mentorship – Achieving That Delicate Balance” September 1996.
“Developing Utility Rates To Satisfy Economic Development Objectives” December 1992.
“An Argument for Recovering Delayed Tax Collections In The Building Permit Fee” October 1993.
“An Elected Official Workshop Trilogy” October 1989.
“Big Differences in Texas Counties” August 1989.
“How Strategic Planning Can Help Put Budgeting In Perspective” October 1988.
“A Look at Interest & Sinking Funds In Light Of Truth-In-Taxation and Tax Reform” July 1988.
“Personal Financial Planning Offered As an Employee Assistance Program” February 1988.
“Tax Abatements – Wake Up Finance Directors!” December 1987.
“The Bank Franchise Tax – It Still Ain’t Fixed!” August 1987.
“Professional Accreditation: A Texas Effort” June 1987.
“What Can I Learn From You? A Preparatory Exercise for Budgeting” April 1987.
“Frustration & Fatigue: The Aftermath Of The Audit” March 1987.
“The Bond Buyer Index: A Look At The Historical Trends” January 1987.
“Finance Directors Want To Look Under The Hood” November 1986.
“Finance Director Stress Management” October 1986.
“An Argument for A Golden Years Trust Fund” January 1986.
“Are You Part Of The Management Team?” December 1985.
“Investment Policies” November 1985.
“Treasury Bill Discount Rate Vs. Yield” October 1985.