JPBAFM 2013

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                                                           CONTENTS
                                                  REGULAR ARTICLES
Predicting Fiscal Distress in Special District Governments .................................... 589
J. M. Trussel and P. A. Patrick

Adoption of a Separate Capital Budget in Local Governments:
Empirical Evidence from Georgia ..............……………............................................. 617
I. H. Chung

SYMPOSIUM
Strategic Resource Management in Local Government:
A Symposium ………………….…………....................………………........................ 644
W. C. Rivenbark

Symposium Introduction ……………....................……………….............................. 645
W. C. Rivenbark

Diversification toward Stability? The Effect of Local Sales
Taxes on Own Source Revenue …....................……………..….............................. 649
W. B. Afonso

Navigating Efficiency and Effectiveness Relationships across
Local Government Services: Another Step toward Strategic
Resource Management ……….…………....................…………............................. 675
W. C. Rivenbark, D. J. Roenigk, and L. Noto

Strategy, Priority-Setting, and Municipal Capital Budget Reform:
Three Cases from the Great Recession ..................…………................................ 693
J. Marlowe

Fund Balance for Budget Stabilization: Does the
New AccountingPresentation Matter? ……….…………......................................... 719
J. M. Kelly
                                                                  CONTENTS
                                                          REGULAR ARTICLES
City Responses to Economic Downturns 2003 to 2009:Statistical
and Textual Analyses of ComprehensiveAnnual Financial Reports ...................... 425 
J. F. Sacco and G. R. Busheé

Enterprise Fund Transfers and their Impact on Governmental
Spending and Revenue Patterns of Georgia Municipalities …….....................…... 446
T. Arapis

                                                                       SYMPOSIUM
Symposium on State/Local Fiscal Sustainability ………………...................………. 158
Y. Qiao

Symposium Introduction ……………....................……………....................….............. 159
Y. Qiao

The Sustainability of Public Pensions: A Survey of California
Cities ………………....................……………….....................…….................................. 479
J. Sun

The Crisis in State Highway Finances: Its Roots, Current Effects,
and Some Possible Remedies ………....................…………….....................….......... 502
J.-E. Yusuf and L. O’Connell

Mission Impossible: Monitoring Municipal Fiscal Sustainability
and Stress In Michigan ...............……………….....................….........................…........ 522
A. Crosby and D. Robbins

Borrowing for the Future: The Unintended Consequences of
Build America Bonds on Low Investment Grade Issuers of
Municipal Bonds ……....................………………............................................…............ 556
H. Levine and P. Greaves
                                                               CONTENTS
                                                       REGULAR ARTICLES
Budgeting Practices and Experiences in Louisiana: From the
Traditional 1990s to the Dramatic 2000s ……............................………….................... 243
B. Morozov

                                                                SYMPOSIUM
The Impact of the Great Recession on the Financial
Management Practices of State and Local Governments: Part II .................................158
M. J. Luby

An Historical Analysis of the Use of Debt-Related Derivatives by
State Governments in the Context of the Great Recession …….................................. 276
M. J. Luby and R. S. Kravchuk

A Tale of Market Risk, False Hope, and Corruption: The Impact of
Adjustable Rate Debt on the Jefferson County, Alabama Sewer Authority ............... 311
D. V. Denison and J. B. Gibson

State Pension Funding Practices and the
Great Recession of 2007-2009 ……..………..................................................................... 346
J. S. Seligman

Understanding Dodd-Frank’s Reach into the
Financing of Main Street ……..………................................................................................. 391
C. L. Johnson
                                                              CONTENTS
                            HEALTHCARE AND NONPROFIT ORGANIZATIONS
New “Healthcare and Nonprofit Organizations” Section: Foreword .................................... 1
D. A. Forgione

From Providers to Primary Health Organisations: An Institutional Analysis
of Nonprofit Primary Health Care Governance in New Zealand .......................................... 4
B. Howell and C. Cordery

Auditor Size and Internal Control Reporting Differences in
Nonprofit Healthcare Organizations ........................................................................................ 41
D. M. López, K. T. Rich and P. C. Smith

Charitable Ratings and Financial Reporting Quality: Evidence
from the Human Service Sector ................................................................................................69
Q. Ling and D. G. Neely

Public University OPEB Burden: Recognition, Funding and
Future Obligations ...................................................................................................................... 91
M. Fischer, T. Marsh, G. L. Hunt, B. A. Hora and L. Montondon

Going-Concern Modified Audit Opinions for Non-Profit Organizations ............................113
T. E. Vermeer, K. Raghunandan and D. A. Forgione

                                                       REGULAR ARTICLES
Audited Financial Statements in the US Federal Government:
The Question of Policy and Management Utility …………………................……..........… 135
D. A. Brook

                                                             SYMPOSIUM
The Impact of the Great Recession on the Financial
Management Practices of State and Local Governments: Part I ........................................158
M. J. Luby
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