Charles K. Coe

Performance-Comparison Projects in Local Government: Participants' Perspectives

How do officials of participating local governments assess the value of their involvement in performance-comparison projects, including related costs and benefits? In this article, three prominent projects involving city and county governments are examined from the perspective of the participants themselves, revealing gaps between high expectations and subsequent results, but nevertheless suggesting an array of benefits for participants.

Preventing Local Government Fiscal Crises: The North Carolina Approach

Some local governments face fiscal challenges due to mismanagement and declining economies. In particular, manufacturing states like Michigan and Ohio have been hard hit by the effects of international competition. To prevent fiscal distress from becoming a crisis, states exercise oversight over local government fiscal management. The three bond rating agencies consider the North Carolina oversight system a model. This paper discusses the North Carolina oversight system, including audit review, technical assistance, debt issuance, and power to take over the financial operations of distressed local units.

Police Budgeting: Winning Strategies

Based on a national survey of police chiefs with a follow-up focus group, this article discusses budgetary strategies that police departments used to be successful in budgeting. The strategies include: using crime and workload data judiciously; capitalizing on sensational crime incidents; effectively getting the message out; carefully mobilizing interest groups; strategic planning; playing the federal grants game; working closely with the chief executive and elected officials; and involving all departmental staff levels in budgeting.

Internal Controls in State, Local, and Nonprofit Agencies

This study analyzes 127 cases of losses of internal accounting controls in state, local, and nonprofit agencies in North Carolina. The reasons for losses in control are identified and discussed along with ways of preventing such incidents.

Industrial Engineering: A Productivity Improvement Discipline Underutilized by Government

A survey of the members of the primary association of industrial engineers (IEs) confirms that relatively few IEs work in government, especially for state and local governments. Underutilization exists despite evidence that IEs can improve governmental productivity through a variety of analytic techniques. More wide-spread use of IEs in government would be encouraged by forging stronger interdisciplinary ties between public administration and industrial engineering.

The Effects of Cash Management Assistance by States to Local Governments

In 1985 North Carolinas Local Government Commission (LGC) began a program to evaluate the percentage portfolios of the funds invested and the diversity of the investment governments and public authorities. The LGC established states local five evaluation criteria and notified the governments and authorities of deviations from the five investment norms. This article discusses what was reported to the LGC and changes in invested funds occuring after LGCs evaluation. Principal findings include: cities over 10,000 population and counties in general are investing a high percentage of their funds; small-sized cities and public authorities tend to avoid the higher yielding, but more complex to purchase, instruments: and most governments and authorities experienced a considerable increase in the percentage of funds invested after review by the LGC. Based on the marked increases in funds invested, other states should consider helping local governments and public authorities with cash management.

Industrial engineering in local government: An avenue to greater efficiency remains uncongested

Despite persistent concern about the efficiency of local government operations, very few municipalities or counties have chosen to hire industrial engineers to assist in prescribing and implementing technological or other operational improvements. During the early part of this century the emerging fields of industrial engineering and public administration briefly shared a common path of development, but Progressive Era zeal for systematic analysis of tasks and work environment proved to be more widespread and lasting in industry than in the public sector. Nevertheless, some cities and counties today exhibit a rekindled interest in systematic analysis and a willingness to adapt analytic techniques derived from industrial engineering for helping solve local government operational problems. Those jurisdictions that do employ industrial engineers and apply various analytic techniques associated with that field often have reported impressive results.

Double Taxation Identifying the Hidden Tax Burden in America's Cities

Double taxation occurs to varying degrees in all but a few states. It is especially great in the Southeast. Interest in double taxation has been particularly intense in Georgia and Florida, where numerous studies have been conducted to determine double taxation amounts. Study results have been used by city officials to win concessions from county governments in Georgia and Florida. Similar studies could benefit cities in other states where the amount of double taxation is high.