Popular Government

Hurricane Floyd, which struck in September 1999, was North Carolina's worst disaster ever. The state's Division of Emergency Management is promoting local planning that may lessen the disastrous effects of such natural events.

Immigrant women in abusive relationships are vulnerable to both physical assault and coercive measures related to their immigration status. Federal and state law offer some remedies, however.

The author finds that flat taxes, so-called fees and charges that are levied on households or other units without regard to the amount of services received by the taxpayer, are the most regressive form of tax.

For managers and elected officials to comprehend audited financial statements requires some understanding of governmental financial reporting. This article is designed to make the statements more user-friendly.

(This is the first article in a two part series. The second part is available here.)

Lack of control over fixed assets (land, buildings, etc.) is one of the main reasons that auditors find local governments' financial statements materially inadequate. The author suggests ways that governments can better control these assets.

Recommended Budget Practices: A Framework for Improved State and Local Government Budgeting, by the National Advisory Council on State and Local Budgeting

Students in the Institute of Government's Master of Public Administration Program had some unexpected lessons in disaster recovery last fall. They spent part of their break helping cities in eastern North Carolina cope with the myriad tasks brought on by the flooding that followed Hurricane Floyd.