May 2007 · Volume 89 · Number 4

Your Budget: From Axe to Aim Budgeting for outcomes is a budget process that aligns resources with results produced. Instead of starting with the previous year’s budget and justifying increases from that base, BFO starts with a set of results and encourages creative ways of achieving them. The budget is prepared through an inclusive and interactive process that is different from the traditional budgeting process. BFO does not enable the players in the budget to become better at the game; it changes the rules of the game.   Read article

Public Safety Concept in the Post–9/11 World *

The value of consolidating public safety services is back in the limelight.  Leonard Matarese, Buffalo, New York; Kenneth Chelst, Detroit, Michigan; Gayle Fisher-Stewart, Takoma Park, Maryland; and Albert Pearsall III, Washington, D.C.. Read article

Does Age Matter? Local Governments in the Post–Baby Boom Era *

What are the potential impacts of an aging population on county government?  Todd Tucker, Frederick, Colorado. Read article

Ethics

On Retirement

Tax-Time Savings 

Letters

Profile

Gary O’Connell 

FYI *

• The Skills of Coaching