Local Government Finance
Introduction -
UWEX Publications - Additional
Reading - Links
The purpose of this page is to supply
local officials and interested persons with information useful in
budgeting, financing and evaluating the services their local
governments provide. We hope that this information will spur
discussion and lead to innovation and more informed decision-making.
The resources provided, however, are for educational purposes and do
not prescribe what a local government should do.
Specifically, this page will provide
links to the following resources: (1) fact sheets on local government
finance; (2) educational program materials; (3) an introduction to the
G.R.E.A.T.
software that graphically depicts trends in county and municipal
revenues, expenditures, taxes, and property values; and (4) other
sites pertinent to local government finance topics, such as grant
writing and funding.
Elsass, Dan. January 2002.
"Current Trends and Practices in County Budgeting." PowerPoint
presentation, UWEX Local Government Center.
UW-Extension Local Government Center. “Fact Sheet
Number 17 -
Financial Management in Local Government: Frequently Used Terms”,
May 2001.
To learn more about basic budget and
finance practices for local government, these are some suggested
readings and materials that are available through state agencies,
libraries and the International City/County Managers Association.
The International City/County Managers
Association (ICMA):
ICMA, in Washington, D.C. provides the following
resources, which may be ordered by phone at 1-800-745-8780, or by fax:
1-770-442-9742:
Bennett, James, and James Bubier. “Budgeting and Capital Financing
101,” ICMA (video cassette 99-111), 1999.
International City/County Management Association.
Budgeting a Guide for Local Governments,” ICMA
(available
in paperback (42193) or self-study program (42290), each $36.00),
1997.
International City/County Management Association. Management
Policies in Local Government Finance, 4th
edition,” ICMA (paperback 42066), $42.95, 1996.
From other sources:
Lindenberg, Marc, and Fremont Lyden. Public
Budgeting (In Theory and Practice), Longman Inc., New York, 1983.
Peterson, John E., and Dennis Strachota. Local
Government Finance (Concepts & Practices), Government Finance
Officers Association, Chicago, 1991.
Wildavsky, Aaron. The Politics of Budgetary
Process, Little, Brown and Company, Boston, 1964.
Wisconsin Department of Revenue. Financial Administration:
Handbook for Small Wisconsin Towns and Villages, Madison, WI,
1992.
Wisconsin Department of Revenue
www.dor.state.wi.us/html/local.html
– This page links you to government services and information
you may need as a clerk, assessor, county official or property owner
of the State of
Wisconsin. Forms and publications available at
www.dor.state.wi.us/html/pubs.html
are the most current available.
Wisconsin Department of
Administration
www.doa.state.wi.us
– The Department of Administration is the source for
information on administrative rules for governments within the state.
The site directory of their web page provides links to all other State
department for financial issues as well as most issues related to
State government.
Wisconsin Legislative Audit
Bureau
www.legis.state.wi.us/lab/
–
The Legislative Audit
Bureau is a non-partisan legislative service agency created to assist
the Legislature in maintaining effective oversight of state
operations. The Bureau conducts objective audits and evaluations of
state agency operations to ensure financial transactions have been
made in a legal and proper manner and to determine whether programs
are administered effectively, efficiently, and in accordance with the
policies of the Legislature and the Governor.
Wisconsin Legislative Fiscal
Bureau
www.legis.state.wi.us/lfb/
– The Wisconsin Legislative Fiscal Bureau is a nonpartisan
service agency that provides fiscal and program information and
analyses to the Wisconsin Legislature, its committees and individual
legislators.
Wisconsin Department of
Employee Trust Funds
www.etf.wi.gov
– This is the site for the Wisconsin Department of Employee Trust
Funds that provides information regarding the Wisconsin Retirement
System in which many local governments participate.
Government Finance Officers
Association
www.gfoa.org
– This organization represents many of the Finance Directors and other
finance professionals in the public sector. It as additional links to
reference materials, training, and other good to know information.
Government Accounting Standards
Board
www.gasb.org
– The mission of the Governmental Accounting Standards Board is
to establish and improve standards of state and local governmental
accounting and financial reporting that will result in useful
information for users of financial reports and guide and educate the
public, including issuers, auditors, and users of those financial
reports.
Grant Sources
www.uwex.edu/li/andy/grants.html
– This is a listing of grant sources and information produced by
UW-Extension. Local governments can click on the links to find
information on grants and funding which may be available from a number
of sources.
Internal Revenue Service (Federal)
www.irs.gov/govt/fslg/index.html
– This is the web site for local government issues with the Federal
Internal Revenue Service (IRS).
Government Accountability
Office
www.gao.gov
– The Government Accountability Office was formerly the General
Accounting Office. This site allows for a search of Federal programs
that may affect local government funding and procedures.
If you have any questions or comments about the Local Government
Finance Web Page e-mail Kate Lawton at
kmlawton@facstaff.wisc.edu.
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