Annual budgeting can benefit from examining longer-term financial trends. An Institute specialist in local government administration describes the value and the uses of financial forecasting.

Many governments pay for retirement benefits like health insurance on a pay-as-you-go basis. They may be able to handle the costs now, but what about ten years hence? New regulations require them to conduct professional estimates of the magnitude of these future obligations and report the information in their financial statements.

In contemporary organizations, four generations are working together. How can managers help Matures, Baby Boomers, Generation Xers, and Generation Yers get along?

A recent study reveals that, despite a statewide ban on collective bargaining, employee organizations are active in most of North Carolina’s largest cities.

What are the benefits and the drawbacks of governments using online auctions? What factors should government officials consider in choosing and implementing an online auction system? Two MPA Program graduates report the results of their investigation of these questions.

This issue of N.C. Journal contains eight articles:

• Academy to Prepare Local Elected Leaders for Twenty-first Century
• Faculty Members Explain Ramifications of 2006 Ethics and Lobbying Rules for Local Governments
• Online Tool Available for Comparing Water and Sewer Rates in North Carolina
• Report to Offer Practical Ideas for Small-Town Economic Development
• Jailers Must Determine U.S. Residency Status of Certain Detainees
• Three North Carolina Counties Assist in Immigration Enforcement
• Tide Turning on Smoking in Public Places
• Teachers Receive Training in Civics and the Environment

This issue of At the School contains eight articles:

• School of Government Launches New Online Bookstore
• School’s Website Gets New Look
• A Portrait of Elmer R. Oettinger, Jr.
• Heath Receives 2007 Newton Award • Crowell, Markham, Smith Join School Faculty
• County and Municipal Government Publication Breaks New Ground
• Visiting Professor McColl to Assist with Education Law
• Brookshire is Wicker Scholar for 2007-8