Bob Bland discusses how the accounting system provides the framework for maintaining the financial integrity, while the budget is the preeminent financial planning document in government. This article originally appeared in the May 2008 issue of <i>Academic Matters.</i>

The nation’s city finance officers report that the fiscal condition of the nation’s cities continues to weaken in 2010 as cities confront the effects of the economic downturn.

Public managers are often asked to “trim the fat” in times of revenue scarcity.

In an effort to prevent additional wasteful spending the Government Withholding Relief Coalition submitted this letter to the Senate asking for a 2-year delay in the 3% withholding requirement as the implementation deadline of January 2012 looms.

This letter was sent to all members of the House urging a two-year delay of the 3% withholding requirement if repeal is unattainble this year.