9 am-12:00 noon AGA Sponsored Training Session:

10- 11:30 IPMN ROUNDTABLE ON COMPARATIVE BUDGETING & FINANCE

L.R. Jones, Naval Postgraduate School, Moderator

Hugh Hinton, University of Toledo

John Mikesell, Indiana University

John Wanna, Griffith University, Australia

Bruce Wallin, Northeastern University

11:30-1 Lunch on your own

1 - 3 pm BUDGETING FOR AN ERA OF SURPLUS

Paul Posner, Budget Issues Group, U.S. General Accounting Office, Chair

Allen Schick, Brookings Institution and the World Bank - Surpluses and the Federal Budget

Harold Hovey, Consultant and Editor, State Policy Reports - Surpluses and State Budgeting

Tom James, Assistant Director, GAO - Patterns in Other Nations' Responses to Budget Surpluses

David Mathiasen, Consultant NAPA/OECD - Discussant

3:15 - 4:45 pm Panels

1. BUDGETING FOR GOOD MANAGEMENT

Justine Rodriguez, Deputy Associate Director for Economic Policy, U.S. Office of Management and Budget, Chair

Hal Steinberg, National Academy of Public Administration: "Aligning Budgets with Programs and Goals."

Marvin Phaup, Congressional Budget Office: "Capital Acquisition Funds --The Effects of Charging for Capital and Other Costs."

David Childs, U.S. Office of Management and Budget: "Running Support Revolving Funds in an Increasingly Competitive Environment."

2. CORE COMPETENCIES, CERTIFICATION, AND REQUIRED CPE FOR BUDGET AND FINANCIAL MANAGEMENT PROFESSIONALS: HOW CLOSE ARE WE?

Carol Codori, Assn. of Govt. Accountants, Moderator and Chair

Kenneth Bresnahan, Deputy CFO, Department of Labor

Charles Culkin, CGFM, Executive Director, Assn. of Govt. Accountants

Stephen Freeman, Deputy Director for Human Resources, Defense Finance and Accounting Service

Linda Savitsky, Director, Municipal Finance Services, Office of Policy and Management, State of Connecticut (Past president, Government Finance Officers Association)

3. USING ACTIVITY-BASED-COSTING TO IMPROVE PERFORMANCE

Clifton A. Williams, Managing Associate, PricewaterhouseCoopers, Chair

Jim Duke, Deputy Assistant Administrator for Office of Resource Management, Drug Enforcement Administration

John Martin, ABC Project Management, United States Postal Service

Srikant Sastry, Principal Consultant, PricewaterhouseCoopers

Hyong Yi, Director of Cost Analysis, DC Budget Office

5 - 6:30 Reception at Blackie's, Reception sponsored by PricewaterhouseCoopers

Presentation of Student Paper Awards:

6:30 - 8:30 PFP Board of Directors Meeting

8:30 - 10 am Panels

1. CONSTRAINTS ON LOCAL GOVERNMENT FINANCING DECISIONS: THE EFFECTS OF STATE REGULATORY POLICY, VOTER MANDATES, AND FINANCIAL CONDITION

Carol Ebdon, University of Nebraska at Omaha , and Jocelyn Johnston, University of Kansas, Chairs

Carol Ebdon and John Bartle, University of Nebraska at Omaha, "Budget Responses to Local Government Tax Limits in Nebraska: Who Decides?"

Jocelyn Johnston and Chad Kniss, University of Kansas, and Michael Pagano, Miami University, "County Revenue Capacity, State Imposed Limits, and Devolution: How Much Can Counties Handle?"

Barbara McCabe, Arizona State University, "State Rules and City Money."

2. PERFORMANCE BASED BUDGET REFORM

Roy Meyers, Associate Professor, University of Maryland, Baltimore County, Chair

James Douglas, University of Oklahoma, "Budget Reform Theory"

Julia Melker and Katherine Willoughby, Georgia State University, "Success of PBB in States: Case Assessments"

Gloria Simo, Institute of Government, University of Arkansas at Little Rock, "Balancing Comparative and Individual Performance Measurements"

James Smith, State of Virginia, "Threats to the Integrity of PBB"

3. APPLIED PUBLIC FINANCE

Eugenia Toma, Martin School, University of Kentucky, Chair

Dwight Denison, New York University, "A Survey of State Investment Management Practices"

Megan Jordan and Robert Eger, University of Kentucky, "Performance Assessment in Intergovernmental Finance"

Bob Bland and Wes Clarke, University of North Texas, "State Credit Guarantees and School Funding"

Ron Zimmer, Discussants, University of Kentucky

10:15 - 11:45 am Panels

1. EVOLVING THEORIES OF PUBLIC BUDGETING

John Bartle, University of Nebraska at Omaha, panel chair.

Naomi Caiden, Cal-State University, Los Angeles, "Revising Aaron Wildavsky's The New Politics of the Budgetary Process"

John Forrester, University of Missouri, "Public Choice Theory and Public Budgeting"

Paula Kearns, Michigan State University, "The Median Voter Model in Public Budgeting Research"

Ron Ketter, University of Texas at Dallas, and John Bartle, University of Nebraska at Omaha, "Institutionalism and Public Budgeting"

Katherine Willoughby, Georgia State University and Kurt Thurmaier, University of Kansas, "The Budget Process Model: Windows of Opportunity, Towards a Multiple Rationalities Model of Budgeting"

2. THE CHANGING NATURE OF STATE BUDGETING

Robert D. Lee, Jr., School of Hotel, Restaurant, and Recreation Management, The Pennsylvania State University, Chair

Richard D. Brown, Department of Planning and Budget, Commonwealth of Virginia

Dall Forsythe, State and Local Consulting, MBIA and Associates

Brian Roherty, Metropolitan West

Karen A. Stanford, Florida Commission on Government Accountability to the People

3. FINANCING AND FINANCIAL MANAGEMENT

Henry Thomas, University of North Florida, Chair

Craig L. Johnson and Kenneth A. Kriz, SEPA. Indiana University, "The Impact of Additional Credit Ratings on Borrowing Costs: An Examination of State Bonds"

Kenneth A. Klase, Michael J. Dougherty, and Soo Geun Song, West Virginia University, "Exploring Within-Year Budget Adjustments in Small Municipalities in West Virginia"

Aimee Franklin, University of Oklahoma, " Increasing Consideration of Citizen Preferences in Local Budgeting Processes"

Beverly S. Bunch, University of Texas at San Antonio, "Analysis of the Use of Enterprise Funds by City Governments"

12 noon - 2 pm Awards Lunch

1998 S. Kenneth Howard Award, Dall Forsythe, MBIA and Associates

1998 Aaron Wildavsky Award, Tom Lauth, University of Georgia

1997 President's Award, Karen Stanford; Special Award Jerry McCaffery; Past Chairs

 

2:15 - 3:30 THE FEDERAL BUDGET IN SURPLUS: HOW WE GOT THERE, WHERE WE ARE GOING

Gene Sperling, Assistant to the President for Economic Policy

Comments by:

Stanley Collender, Fleishman-Hillard International Communications

Irene Rubin, Northern Illinois University

Chair: Michael Curro, GAO

3:45 - 5:15 pm Panels

1. THE EMERGING FISCAL COMPETITION: FEDERAL AND STATE PERSPECTIVES

Merl Hackbart, U. of Kentucky, Chair

Roy Bahl, Georgia State University, "Fiscal Competition: Conceptual and Theoretical Issues"

Jim Ramsey, U. of North Carolina, Chapel Hill, "Fiscal Competition: The State Perspective"

Natwar Gandhi, Washington, D.C., "Fiscal Competition: The Local Government Perspective"

2. SHOULD THERE BE AN ACCREDITATION PROGRAM FOR FINANCE AND BUDGET OFFICES?

Bart Hildreth, Hugo Wall School of Urban and Public Affairs, Wichita State University, Chair

Gloria Timmer, Executive Director, National Association of State Budget Officers

Allen Proctor, Executive Director, The Police and Firemen's Disability and Pension Fund, Columbus, Ohio (former Vice President of Finance, Harvard University; and Executive Director, New York City Financial Control Board)

Eric Johnson, Budget Director, Hillsborough County, Tampa, FL

Gerald J. Miller, Graduate Department of Public Administration, Rutgers University - Newark

3. SCHOOL FINANCE REFORM: AID, ACCOUNTABILITY AND PROPERTY TAX RELIEF

William Duncombe, Center for Policy Research, Syracuse University, Chair

William Duncombe, "School Aid Reform and Property Tax Relief: Flip Sides of the Same Coin?"

Toni Hartrich, Roosevelt University, "Vermont's Act 60: As Property Tax Reform, How Does It Measure Up?"

Alfred Tat-kei Ho, Iowa State University, " Education Spending Disparities -- A National Analysis

Corliss Lentz, Sam Houston State University, "The Effects of Intergovernmental Transfers on Public Sector Salaries"

5:15 pm - 8:00 pm ABFM Membership Business Meeting and Executive Committee Meeting

8:00 am - 9:00 am Continental Breakfast--Free to All PAID Conference Registrants

9:15 am - 12:15 pm BREAKING NEW GROUND - STUDENT RESEARCH

Paula S. Kearns, Department of Political Science, Michigan State University, Chair

Suzanne M. Leland, University of Kansas, " Understanding Performance Analysis at the State Level: The Kansas Performance Review Board"

William Duncombe and Robert Bifulco (Ph.D. candidate, Syracuse University), "School Accountability Systems: The Case of Poor Performing Schools in New York City." 

Donijo Robbins, University of Maine-Orono, "Stimulating Economic Development in New Jersey."

Mark Green, Oregon State University, "Organizational Process Models of Budgeting"

Marilyn Rubin, CUNY, Discussant

James True, Lamar University, Discussant

William R. Voorhees, Indiana University, Discussant

9:15 am - 10:30 pm Concurrent Session

ADVENTURES IN BUDGETING AND FINANCE

Marcia Whicker, Graduate Department of Public Administration, Rutgers University - Newark, Chair

Wes Clarke, University of North Texas, and Tom Lauth, University of Georgia, "Gubernatorial Budget Power: Is the Duck Really Lame?"

Michael John Dougherty, West Virginia University, "Budgeting in Non-Metropolitan Governments"

Alex Sekwat, Tennessee State University, "Capital Budgeting Practices in Tennessee's Municipal Governments: A Survey"

Marcia Whicker and Changhwan Mo, Rutgers University - Newark, "Financing International Organizations"

10:45 am - 12:15 pm Concurrent Session

THE EFFECT OF AN AGING POPULATION ON STATE AND LOCAL FINANCE

Mark Robbins, University of Georgia, Chair

Dan Mullins, American University, "Intergenerational Transfers in Education Finance

Susan MacManus, University of South Florida -Tampa, "Why Americans Vote NO on School Tax and Bond Referenda"

Mark Robbins, University of Georgia, "Using Tax and Expenditure Policies to Induce Elderly Migration"

Bill Simonsen , University of Oregon, Discussant

12:30 pm - 1:30 pm Sack Lunch ROUNDTABLE

TEACHING BUDGETING AND FINANCE

Kurt Thurmaier, University of Kansas, Organizer

Charles Coe, North Carolina State University