Read this excerpt from an issue of ICMA’s Infocus, Making Smart Choices about Fire and Emergency Medical Services in a Difficult Economy, which presents a balanced process for making data-driven decisions.

Map shows a sample of state and local governments that have negotiated changes in pension plans.

This report describes the economic conditions and budgeting practices that can lead to significant budgetary challenges. It also reviews options available to local and state governments and the federal government for addressing such financial difficulty.

Meaningful pension changes under way at state and local levels; federal intervention is unwarranted.

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>

ICMA Latinoamérica is expanding its successful program to help Latin American jurisdictions improve their credit ratings.

In this installment of Career Compass, Dr. Benest offers advice on becoming fluent in the poetry of finance.

In this issue, Bob Bland (University of North Texas) discusses that the manager is not only the point person on budget deliberations, but is also the primary communicator to the community on budget matters. In council-manager governments, the manager’s voice stands out from all others for its authoritativeness and credibility.