Most of the academic research on measuring government fiscal health over the past couple of decades has focused on developing and justifying measures of fiscal condition.One of the most commonly used studies is Kenneth Brown’s 10-point test, which was based on data from 1989. This article builds on Brown’s strengths and addresses the shortfalls mentioned above by providing ten indicators of financial condition for 2003-2006. This information can help a jurisdiction develop a better understanding of its financial condition, identify hidden or emerging problems,present a picture of strengths and weaknesses, introduce long-term considerations,and provide a starting point for cities to consider financial policies that pertain to their particulate city government. It can also help a local government present the state of its financial condition to its policy body, citizenry, employees, and outside entities such as bond rating agencies

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