ABFM 2014 Annual Conference Agenda Book

The Association for Budgeting & Financial Management expresses its

great appreciation to the following sponsors of our 2014 Conference

Premier Sponsor

Gold Level

Bronze Level

Maxine Goodman Levin College of Urban Affairs,

Cleveland State University University of Connecticut Department of Public Policy

University of Illinois at Chicago,

Department of Public Administration

Georgia State University,

Department of Public Management & Policy

Kansas University, School of Public Affairs & Administration M.E. Sharpe, Inc.

New York University Wagner School of Public Service Shanghai University of Finance and Economics

School of Public and Global Affairs

University at Albany-SUNY,

Rockefeller College of Public Affairs and Policy Arizona State University, School of Public Affairs

University of Colorado Denver, School of Public Affairs The Trachtenberg School of Public Policy and

Public Administration at the George Washington University

School of Public and International Affairs,

The University of Georgia

Martin School of Public Policy and Administration,

University of Kentucky

Louisiana State University, E. J. Ourso College of Business University of Maryland, School of Public Policy

University of Missouri, Truman School of Public Affairs University of Nebraska at Omaha,

School of Public Administration

Rutgers University-Newark,

School of Public Affairs and Administration

University of Syracuse,

Maxwell School of Citizenship and Public Affairs

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

Silver Level

School of Public, Nonprofit and Health Administration

The Association for Budgeting and Financial Management (ABFM) is a section of the American Society for Public Administration (ASPA).

ABFM aims to promote the professional development of budgeting and financial management in the public and non-profit sectors.

Membership in ABFM is available on its own, or as an affiliation with ASPA.

For membership information, news, teaching database & more, visit our website

www.ABFM.org

Officers

Chair Charles Menifield

University of Missouri

Immediate Past Chair Scott Pattison

Executive Director, NASBO

Chair-Elect Robert Kravchuk

Indiana University

Vice Chair Carolyn Bourdeaux

Georgia State University

Vice Chair-Elect Daniel Smith

New York University

Secretary & Archivist Meagan Jordan

Old Dominion University

Treasurer Deborah Carroll

The University of Georgia

Newsletter Editor Kenneth Hunter

City of Rocky Mount, North Carolina

ASPA Liaison Toni Samuel

Executive Director, ASPA

ABFM Representative to GASAC Daniel Smith

New York University

ABFM Representatives to PFP Board

Carol Ebdon

Robert Kravchuk

Charles Menifield

Scott Pattison

James Savage

2014 Committees

Executive Committee Thad Calabrese, New York University (2012-2014 Term) Helisse Levine, Long Island University (2012-2014 Term) Daniel Smith, New York University (2012-2014 Term) Benjamin Clark, Cleveland State University (2013-2015 Term) John Gilmour, William & Mary (2013-2015 Term) Kenneth Hunter, City of Rocky Mount, NC (2013-2015 Term) Christine Martell, University of Colorado—Denver (2014-2016 Term) David Matkin, University of Albany—SUNY (2014-2016 Term) Zhirong “Jerry” Zhao , University of Minnesota (2014-2016 Term) Hai “David” Guo, Florida International University (2015-2017 Term) Olga Smirnova, East Carolina University (2015-2017 Term) Bryan Sullivan, State of Delaware OMB (2015-2017 Term) 2014 Conference Committee Chair, Robert Kravchuk, Indiana University Fundraising, Kenneth Hunter, City of Rocky Mount, North Carolina 2016 Conference Selection Committee Chair, Carolyn Bourdeaux, Georgia State University Ben Clark, Cleveland State University David Matkin, University of Albany-SUNY Olga Smirnova, East Carolina University Ex Officio, Deborah Carroll, The University of Georgia Ex Officio, Charles Menifield, University of Missouri Michael Curro Student Paper Award Committee Chair, Bryan Sullivan, State of Delaware OMB David Matkin, University of Albany-SUNY Christine Martell, University of Colorado-Denver Wie Yusuf, Old Dominion University S. Kenneth Howard Award Committee Chair, Scott Pattison, NASBO Sandra Beattie, GAO Merl Hackbarth, University of Kentucky Daniel Smith, New York University Aaron Wildavsky Award Committee Chair, Charles Menifield, University of Missouri Tom Lauth, The University of Georgia (retired) Irene Rubin, University of Illinois (retired) James Savage, University of Virginia

Board Nominating Committee Chair, Scott Pattison, NASBO Paul Posner, George Mason University Marilyn Rubin, John Jay College-CUNY Marvin Phaup, George Washington University

CONCORSE LEVEL—2ND FLOOR

CONFERENCE SITE OVERVIEW This year’s ABFM Conference is being held at the spacious Amway Grand Plaza Hotel, a

facility that features 47,000 square feet of function space and meeting accommodations

for 12 to 1,200 registrants. All scheduled conference activities will take place on the

Concourse Level (2nd Floor) and Conference Level (3rd floor) of the hotel. Rooms uti-

lized for the conference are shaded below.

Tower access elevators open

up to the West Concourse on

the 2nd Floor. Separate

Elevators and escalators serve

to connect the 2nd Floor and

3rd Floors.

Skywalks connect the

Concourse level directly to

Pearl Street (Holiday Inn), JW

Marriott and Courtyard by

Marriott, as well as parking.

CONFERENCE LEVEL—3RD FLOOR

Berkey

Room Haldane

Room

Emerald

Room

Imperial Ballroom

Governors

Room

Grandview A

Grand-

view

B/C

Local Information & Dining Suggestions

Nearby Business Locations

Diplomat Pharmacy—214 Fulton St. E (0.6mi East)

Walgreens—800 Leonard St. NW (1.5mi Northwest)

FedEx Office (Kinko’s) - 233 Fulton St. W (0.2mi South)

CitiBank—2101 L St. NW (0.2mi)

Wells Fargo Bank—2000 L St. NW (0.2mi)

PNC Bank—1920 L St. NW (0.2mi)

Zellars—168 Louis Campau, Basement Level (0.1mi Southeast)

Grand Central—57 Monroe Center St. NW (0.3mi Southeast)

Cole’s Quality Foods—25 Ottawa Ave. SW (0.3mi South)

Fast Food/Sandwiches

Subway—163 Monroe Ave. NW (0.1mi Southeast)

Qdoba Mexican Grill—25 Michigan St. NE (0.4mi Northeast)

Smashburger—25 Michigan St. NE (0.4mi Northeast)

Jimmy John’s—649 Monroe Ave. NW (0.6mi North)

Dairy Queen—956 Fulton St. W (0.9mi West)

Nearby Restaurants (Within 1mi of Hotel)

Bentham’s Riverfront—187 Monroe Ave. NW (on site)

Bull’s Head Tavern—188 Monroe Ave. NW (0.1mi)

The Chop House—190 Monroe Ave. NW (0.1mi

Big O’ Café—80 Ottawa Ave. NW (0.2mi)

HopCat—25 Iona Ave. SW (0.3mi)

San Chez A Tapas Bistro—38 Fulton St. W (0.3mi SE)

Rockwell Republic—45 S Division St. (0.4mi)

Heritage—151 Fountain St. NE (0.5mi)

Cottage—18 Lagrave Ave. SE (0.5mi)

Founders Brewing Co.—235 Grandville Ave. (0.6mi)

Ground Transportation

Uber (App) grandrapidstaxi.blogspot.com

www.runaboutsgr.com www.ridetherapid.org

Online Resources

www.downtowngr.org www.experiencegr.com

www.yelp.com www.urbanspoon.com

www.opentable.com www.tripadvisor.com

2014 ABFM Annual Conference Page 7

THURSDAY, OCTOBER 2ND

7:30am-5pm Registration Registration Desk,West Concourse,

2nd Floor

7:30-9am Continental Breakfast West Concourse, 2nd Floor

8:30-10am Concurrent Sessions

Financing Charter Schools Emerald, 2nd Floor

Chair: Robert Bifulco, The Maxwell School of Citizenship & Public Affairs, Syracuse University What is the Impact of State Funding Policies on the Location of Charter Schools? A Comparative Analysis Christian Buerger, Doctoral Student, The Maxwell School of Citizenship & Public Affairs Syracuse University Discussant: Anna Lukemeyer, University of Nevada, Las Vegas Building Blocks: Financing Charter School Facilities Todd Ely, Assistant Professor, School of Public Affairs, University of Colorado Denver Mark Fermanich, Augenblick, Palaich & Associates Discussant: Thad Calabrese, The Wagner School, New York University

Charter Schools in Georgia: Autonomy and School-level Personnel Decisions Cynthia Searcy, Assistant Dean, Andrew Young School of Policy Studies, Georgia State University

Discussant: Il Hwan Chung, Bernard Baruch College, City University of New York

Government Budgeting and Finance Theory Grandview A, 3rd Floor

Chair: Carol Ebdon, University of Nebraska at Omaha Discussant: Marilyn Marks Rubin, John Jay College, City University of New York Using Pragmatism as a Framework to Understand the Practice of Government Finance John Bartle, Dean, College of Public Affairs and Community Service, University of Nebraska at Omaha Carol Ebdon, Regents/Foundation Professor, University of Nebraska at Omaha Ordering Chaos: The Performance Consequences of Budgetary Changes Carla Flink, Department of Political Science, Texas A&M University Performance Budgeting / Budgeting for Results by States: Exploring the Chasm Between Concept and Results John L. Mikesell, Chancellor’s Professor, School of Public & Environmental Affairs, Indiana University Daniel Mullins, Professor, School of Public Affairs, American University Chad Smith, Doctoral Candidate, School of Public Affairs, American University Marvin Ward, Government of the District of Columbia Flypaper Effect or Fungibility? The Use of Homeland Security Grants in California County Areas Charlotte Kirschner, Assistant Professor, John Glenn School of Public Affairs, The Ohio State University Thomas P. Lauth, The University of Georgia

Federal Appropriations Process: Perceptions and Practice Grandview B&C, 3rd Floor

Chair: Karen Kunz, West Virginia University Discussant: Samuel B. Stone, California State University, Fullerton Discretionary Versus Mandatory Spending: A Useful Distinction? S. Anthony McCann, Adjunct Faculty, University of Maryland, School of Public Policy

The “Great Shift” in Control of Federal Spending Edward A. Brigham, Independent Consultant Continuing Resolutions: A New Method of Appropriations Jonathan Stehle, Senior Analyst, US Government Accountability Office An Agency Perspective on the Current Appropriations Process C. Patrick Washington, Senior Program Analyst, Office of the Inspector General, Small Business

Administration


THURSDAY, OCTOBER 3RD (CONTINUED)

8:30-10am Concurrent Sessions (Continued)

Issues in Financial Management Berkey, 3rd Floor

Chair: David Guo, Florida International University Discussant: Michael T. Peddle, Northern Illinois University Using Networks, Partnerships, and Innovation to Increase Deal Flow for Revolving Loan Funds L. Ray Morris, Deputy Executive Director. Regional Planning Commission for Greater Birmingham, AL Yvonne Murray, Director of Economic Development, Regional Planning Commission for Greater

Birmingham, AL Analyzing the Allocation of Repos in LGIP Portfolios Jeongwoo Kim, Assistant Professor, Department of Political Science, Sam Houston State University Determinants of Government Participation in Local Government Investment Pools Bob Bland, Professor, Department of Public Administration, University of North Texas and Visiting

Professor, LBJ School of Public Affairs, The University of Texas at Austin Julius Nukpezah, Doctoral Candidate, Department of Public Administration, University of North Texas Innovative Financing – Testing the Citizen’s Perspective Hai (David) Guo, Assistant Professor, Florida International University Alfred Tat-Kei Ho, Associate Professor, University of Kansas

State Debt Transparency and Credit Ratings Haldane, 3rd Floor

Chair: Wen Wang, School of Public & Environmental Affairs, Indiana University/Purdue Univ-Indianapolis Discussant: Tima Moldogaziev, University of Georgia Government Ownership as Quality Creation? Case of Rating Decisions for Hospital Municipal Bonds Nathan Dong, Assistant Professor, Mailman School of Public Health, Columbia University Are Credit Ratings on State Government Inflated? Sungchan Kim, Department of Political Science and Public Administration, Mississippi State University Soyoung Park, School of Public & International Affairs, University of Baltimore Effects of 311-Enabled Coproduction on Local Government Credit Ratings Benjamin Y. Clark, Assistant Professor, Levin College of Urban Affairs, Cleveland State University Tatyana Guzman, Assistant Professor, Levin College of Urban Affairs, Cleveland State University The Impact of Economic, Fiscal, and Political Factors on State Debt Disclosure Bo Zhao, Senior Economist, Federal Reserve bank of Boston Wen Wang, School of Public & Environmental Affairs, Indiana University/Purdue University-Indianapolis Modeling State Credit Risks in Illinois and Indiana Marc D. Joffe, Principal Consultant, Public Sector Credit Solutions

10-10:15am Refreshment Break West Concourse, 2nd Floor



10:15-11:45am Concurrent Sessions

Local Government Financial Indicators Emerald, 2nd Floor

Chair: Charlotte Kirschner, The Ohio State University Discussant: Rebecca Hendrick, University of Illinois - Chicago Which Financial Indicators are Best? The Case of Detroit Samuel B. Stone, Assistant Professor, California State University, Fullerton Charlotte Kirschner, Assistant Professor The Ohio State University Akheil Singla, Doctoral Candidate, The Ohio State University Jim Comeaux, Doctoral Candidate, The Ohio State University Local Government Fiscal Benchmarking: A State-by-State Comparison Thomas Luke Spreen, Research Assistant and Doctoral Candidate, School of Public & Environmental

Affairs, Indiana University Caitlin Cheek, MPA Candidate, School of Public & Environmental Affairs, Indiana University Fiscal Condition Determinants Before and After the Great Recession: Lessons Learned from the School

Districts of Pennsylvania W. Earl Bruck, School Board Member, Bristol Township, Pennsylvania Vincent Reitano, Doctoral Candidate, School of Public and International Affairs, North Carolina State

University Lauren Miltenberger, Assistant Professor, Department of Public Administration, Villanova University Theodore Arapis, Assistant Professor, Department of Public Administration, Villanova University

Capital Budgeting Theory and Practical Implications Grandview A, 3rd Floor

Chair: Nancy McCarthy-Snyder, Wichita State University Discussant: Arwiphawee Srithongrung, Wichita State University Cognitive Biases and Their Effect on Capital Budgeting Decisions Kenneth A. Kriz, Regents Distinguished Professor and Director, Kansas Public Finance Center, Hugo Wall

School of Public Affairs, Wichita State University Community Engagement in Capital Planning Beverly S. Bunch, Professor, University of Illinois at Springfield Junfeng Wang, Assistant Professor, University of Illinois at Springfield Decision-making in Capital Budgeting: Are “Satisfice” and “Social Judgment Cues” Myth or Reality? Arwiphawee Srithongrung, Associate Professor, Hugo Wall School of Public Affairs, Wichita State University Disentangling the Myth of the Fragile Foundation: The Dynamic Impacts of Public Infrastructure Financing and Fiscal Institutions on State Infrastructure Quality Can Chen, PhD Candidate, University of Nebraska at Omaha

Federal Expenditures: the Budget Control Act of 2011, the

Appropriations Process & Agency Impacts

Grandview B&C, 3rd Floor

Chair: Gerald J. Miller, Arizona State University Discussant: Jay Eungha Ryu, Ohio University The Politics of Budget Allocation Decisions Under Austerity Stuart Kasdin, Assistant Professor, George Washington University Pavel Oleinikov, Lecturer, University of California, Santa Barbara Who Benefits (and Who Pays): Competing Designs in Doing Federal Expenditure Analysis Gerald J. Miller, Professor, School of Public Affairs, Arizona State University W. Bartley Hildreth, Professor, Andrew Young School of Policy Studies, Georgia State University Appropriators as Performance Managers James K. Conant, Professor, Department of Public and International Affairs, George Mason University



10:15-11:45am Concurrent Sessions (Continued)

Tax Incentives: Do They Work? Are They Worth the Cost? Berkey, 3rd Floor

Chair: Marilyn Marks Rubin, John Jay College, City University of New York Discussant: Whitney Afonso, University of North Carolina – Chapel Hill Film and Brownfield Credits: What Not to Do Don Boyd, Senior Fellow, Nelson A. Rockefeller Institute of Government, State University of New York at

Albany Homestead Relief and the Confluence of Aid and Tax Limits: A Look at New York Catherine Collins, Senior Research Associate and Associate Director, George Washington Institute of

Public Policy, The George Washington University The Diffusion of State Tax Incentives for Business Stephanie Leiser, Evans School of Public Affairs, University of Washington The Age-Old Questions: Do Incentives Work—and Does It Matter? Billy Hamilton, Executive Vice Chancellor and Chief Financial Officer, Texas A&M University System

Policy Analysis in the States: Important or Insignificant? Haldane, 3rd Floor

Chair: John Bartle, College of Public Affairs and Community Service, University of Nebraska at Omaha Discussant: Bo Zhao, Federal Reserve bank of Boston The Policy Context of Communicating Analysis with Public Officials: A case Study of Michigan Douglas Carr, Associate Professor, Oakland University Effective Policy Advice: Planning, Information and Politics in Nebraska John Bartle, Dean, College of Public Affairs and Community Service, University of Nebraska at

Omaha The Expert Pathway: Promise and Pitfalls Paul Posner, Professor and Director, Centers on the Public Service, School of Public and International Affairs, George Mason University

12-1:15pm Intermediate Sessions

Graduate Poster Session West Concourse, 2nd Floor

Differentiating Competition: Explaining Business Location Patterns in US Cities Michael Overton, Doctoral Candidate, University of North Texas Effects of Emergency Financial Management in Michigan: Short-term Fix or Long-term Sustainability? Anna Fountain Clark, Doctoral Candidate, University of Texas at Dallas Do People Still Vote with their feet Based on the Tax Rate? Focusing on the Realized Household’s Mobility

Decision from SIPP Data Yoon Cho, Doctoral Candidate, University of Georgia Do Traditional Public School Districts Issue More Debt When faced with Competition from Charter Schools? Peter A. Jones, Doctoral Candidate, University of Kentucky Impact of Debt as a Policy Tool on Tax Burden in the U.S. States Jekyung Lee, Doctoral Candidate, University of Georgia Risk Management or Risky Business? Local Government Use of Debt-related Derivatives Akheil Singla, Doctoral Candidate, The Ohio State University City’s Financial Condition: Do Financial Factors Affect Municipal Bond Ratings Ju-Ying Yang, Doctoral Candidate, University of Illinois at Chicago Surviving the Government Shutdown: Insights from the Benefits Theory of Nonprofit Finance Elizabeth A. M. Searing, Doctoral Candidate, Georgia State University Jung-In Soh, Doctoral Candidate, Georgia State University Do Nonprofit Organizations Need a Rainy-Day Fund? Nonprofit Operating Reserves and Financial

Vulnerability? Min Su, Doctoral Candidate, Georgia State University



12-1:15pm Intermediate Sessions (Continued)

Graduate Poster Session (Continued) West Concourse, 2nd Floor

Recent Trends in the So-Called Tangible Personal Property Tax Ed Gerrish, Doctoral Candidate, Indiana University Just Another Levy? A Look at the Factors Influencing Ohio Communities’ Use of Property Tax Levies to Fund Public Services Jenny Brodie, Doctoral Candidate, The Ohio State University Minority Educational Achievement and Budgetary Policy: Hispanic Student Performance, Budget Shocks, and Fiscal Slack Abhisekh Ghosh Moulick, Doctoral Candidate, Texas A&M University

Brown Bag Session with GASB Haldane, 3rd Floor

Moderator: Dean Michael Mead, Governmental Accounting Standards Board General informational session on GASB’s agenda for 2014-15, including other postemployment benefits (retiree health insurance), leases, fair value reporting, fiduciary responsibilities, and tax abatement disclosures. Bring a Lunch and Participate!

Conversation with the Editors of Public Budgeting & Finance Berkey, 3rd Floor

Editors Phil Joyce and Bill Simonsen will be available to address questions about their vision for PB&F, the journal’s editorial policies, review process, timetable, and to answer any specific questions that members may have about the article submission / review process. Bring a Lunch and ”Commune” with the Editors!

1:30-3pm Concurrent Sessions

Issues in State Tax Policy & Administration Emerald, 2nd Floor

Chair: Michael Brogan, Rider University Discussant: John L. Mikesell, Indiana University A Study on the Economic Impacts of Local Special Purpose Tax: The Case of Florida Local Optional

Tourist Development Tax Jun Ki Lee, Doctoral Student, Askew School of Public Administration and Policy, Florida State University Tae Seop Yoon, Askew School of Public Administration and Policy, Florida State University

Energy Bias: Evaluating Volatility in Forecasts of Coal, Oil, Gasoline, and Natural Gas Severance Taxes in the States

Michael Brogan, Associate Professor, Department of Political Science, Rider University

States’ EITC Outreach Response to Federal Incentives: Impact on EITC Filings and Revenues Meg Streams, Assistant Professor, Tennessee State University Laurie Gavilo-Lane, Adjunct Instructor, Tennessee State University

Fiscal Health of State Government Grandview A, 3rd Floor

Chair: Samuel B. Stone, California State University, Fullerton Discussant: Carol Ebdon, University of Nebraska, Omaha The Impact of Revenue Diversification on U.S. States’ Fiscal Health Xiaohu Wang, Professor, Department of Public Policy, City University of Hong Kong Cheol Liu, Assistant Professor, Department of Public Policy, City University of Hong Kong Jekyung Lee, Doctoral Student, Department of Public Administration & Policy, University of Georgia Does Revenue Diversification or Revenue Elasticity Account for State Fiscal Health? Wenli Yan, Assistant Professor, Virginia Commonwealth University Douglas Carr, Associate Professor, Oakland University Voters’ Demand for State Revenue Structures Seeun Ryu, Postdoctoral Scholar, School of Public & International Affairs, North Carolina State University The Effects of Intrastate Fiscal Decentralization on the Fiscal Condition of State Governments Samuel B. Stone, Assistant Professor, California State University, Fullerton


THURSDAY, OCTOBER 2ND (CONTINUED)

1:30-3pm Concurrent Sessions (Continued)

Current Financial Challenges for Charitable Organizations Grandview B&C, 3rd Floor

Chair: Donijo Robbins, Grand Valley State University Discussant: Justin Marlowe, University of Washington By the Book: Financing of Municipal Libraries Alicia Schatteman, Assistant Professor, Department of Public Administration, Northern Illinois University Ben Bingle, Doctoral Student, Department of Public Administration, Northern Illinois University Pension Funding and Management in the Third Sector Thad Calabrese, Assistant Professor, Robert F. Wagner School of Public Service, New York University Weathering Fiscal & Economic Storms Heather Carpenter, Assistant Professor, School of Public, Nonprofit & Health Administration, Grand Valley

State University Donijo Robbins, Professor, School of Public, Nonprofit & Health Administration, Grand Valley State University The Taxman Cometh for Charities: State Sales Taxation of Nonprofits as a Basis or Revenue Kellie McGiverin-Bohan, Doctoral Candidate, Indiana University Sarah Larson, Visiting Assistant Professor, Indiana University

“Big Issues” in State and Local Debt Management Berkey, 3rd Floor

Chair: Craig L. Johnson, Indiana University Discussant: Todd Ely, University of Colorado - Denver Assessing the Affordability of State Debt Jennifer Weiner, Senior Policy Analyst, Federal Reserve bank of Boston Economic and Institutional Factors of Debt capacity in U.S. Local Governments Agustin P. Leon-Moreta, Assistant Professor, Department of Public Administration, University of New

Mexico Local Government Debt Management and the Great Recession Robert A. Greer, Assistant Professor, School of Public & International Affairs, University of Georgia Dwight Denison, Professor, Martin School of Public Administration, University of Kentucky

Managing Local Government Debt and Net Assets Over the Economic Cycle Craig L. Johnson, Associate Professor, School of Public & Environmental Affairs, Indiana University

Modern Challenges in State & Local Financial Management Haldane, 3rd Floor

Panel Moderator: Community Benefit and ACA: Expected Benefits of Strengthening IRS Rules Defining Community Benefit Greg Cline, Assistant Professor, Grand Valley State University Lara Jaskiewicz, Assistant Professor, Grand Valley State University Back to Square One: Reviewing State Constitutional Treatment of Public Sector Pensions Michael Thom, Assistant Professor, Price School of Public Policy Redistributive Spending in Hard Times – A Spatial Analysis of State TANF and Medicaid Spending Nakhyeok Choi, Doctoral Student, Florida International University Hai (David) Guo, Assistant Professor, Florida International University

3-3:15pm Refreshment Break West Concorse, 2nd Floor

7-8pm Public Finance Publications, Inc., Board Meeting Grandview A, 3rd Floor


THURSDAY, OCTOBER 2ND (CONTINUED)

3:15-4:45pm Plenary Session Emerald, 2nd Floor

Sponsored by School of Public and Environmental Affairs, Indiana University After the Great Recession: Practical Lessons for the Future of Public Budgeting and Fiscal Policy Research Moderator: Robert S. Kravchuk, School of Public & Environmental Affairs, Indiana University Speakers

Municipal Finance Research Manifesto: First Wave W. Bartley Hildreth, Georgia State University Integrated Multi-level Consideration of Budget Priorities Dennis Ippolito, Southern Methodist University Research on Federal Budgeting--Is it Worth Doing Anymore? Phil Joyce, University of Maryland Uncertainty and Public Budgeting Ylin Hou, Syracuse University Drawing Budgetary Issues from the Great Recession: OECD’s Principles of Budgetary Governance Joseph White, Case Western Reserve University

6-9pm Reception Governors Room, 2nd Floor

Sponsored by School of Public and Environmental Affairs, Indiana University and School of Public,

Nonprofit and Health Administration, Grand Valley State University

7-8pm Public Finance Publications, Inc., Board Meeting Grandview A, 3rd Floor


FRIDAY, OCTOBER 3RD

7-8:30am ABFM Executive Committee Meeting Kendall, 3rd Floor

7:30-9am PB&F Editorial Board Meeting Nelson, 3rd Floor

7:30am-5pm Registration Registration Desk,

West Concourse, 2nd Floor



The Great Recession: Impacts on Local Government

Finances

Emerald, 2nd Floor

Chair: Meagan M. Jordan, Old Dominion University Discussant: Craig L. Johnson, Indiana University Property Tax Limits & Changes in Financial Position of America’s Largest Cities in the Great Recession Kate Yang, Doctoral Candidate, School of Public & Environmental Affairs, Indiana University\ Risk Communities and Their Fiscally Stressed Local Governments: Implications for Fiscal Management Elaine Y. Lu, Associate Professor, John Jay College, City University of New York Credit Quality and Labor Contracts: The Hidden Costs of Furlough Fridays Cleopatra Grizzle, Assistant Professor, School of Public Affairs and Administration, Rutgers University-

Newark Meagan Jordan, Associate Professor, Department of Urban Studies and Public Administration, Old

Dominion University Olu Sonola, Doctoral Candidate, School of Public Affairs and Administration, Rutgers University-Newark Jung ah (Claire) Yun, Doctoral Candidate, School of Public Affairs and Administration, Rutgers University-

Newark

Something New, Something Old: The Wedding of Priority Based Budgeting and US Municipalities

Grandview A, 3rd Floor

Chair: David Mitchell, University of Central Florida Discussant: Kenneth A. Klase, University of North Carolina - Greensboro Priority Based Budgeting: How Local Governments are Looking through a New Lens to Allocate Resources to Community Priorities. Jon Johnson, Center for Priority Based Budgeting Priority Based Budgeting: Pathway to Aligning Government Budgeting Decisions with Local Priorities Sheryl Mitchell, Senior Analyst, Board of Commissioners, Oakland County, Michigan A Reflection of Changing Priorities? The Reallocative Power of Priority Based Budgeting in US Municipalities During an Era of Fiscal Stress David Mitchell, Assistant Professor, University of Central Florida

Changing Patterns of State Educational Finance Grandview B&C, 3rd Floor

Chair: Jay Eungha Ryu, Ohio University Discussant: Wen Wang, Indiana University – Purdue University - Indianapolis Have You Ever Seen Rain? Explaining School District Unreserved Fund Balances Jacob Fowles, Assistant Professor, School of Public Affairs and Administration, University of Kansas Nate Barrett, Senior Research Associate, California Institute for Public Policy Fiscal Equity or Disparity: The Case of Ohio’s State Grants-in-Aid to Local School Districts Jay Eungha Ryu, Associate Professor, Department of Political Science, Ohio University Louisiana Higher Education Fiscal Sustainability: Challenges and Trends Biruk Alemayehu, Assistant Professor, Southern University at New Orleans


FRIDAY, OCTOBER 3RD (CONTINUED)


Sales and Consumption Taxation Berkley, 3rd Floor

Chair: Whitney Afonso, School of Government, University of North Carolina-Chapel Hill Discussant: Seeyun Ryu, North Carolina State University Collection Efficiency of State Retail Sales Taxes: Evidence on the Influence of Structural Rules, State

Economic Structure, and Compliance in Revenue Performance John L. Mikesell, Chancellor’s Professor, School of Public & Environmental Affairs, Indiana University Local Sales Taxes and Local Expenditure Patterns: Evidence from U.S. Counties Jongmin Shon, Assistant Professor, School of Public Affairs and Administration, Rutgers University Yilin Hou, Professor, The Maxwell School of Citizenship & Public Affairs, Syracuse University Fiscal Delusion: Why Do Citizens Pass Local Sales Taxes? Whitney Afonso, Assistant Professor, School of Government, University of North Carolina-Chapel Hill

Practical Analysis, Communications and Education for Public Financial Management

Haldane, 3rd Floor

Chair: Aimee Franklin, Department of Political Science, University of Oklahoma Discussant: Bob Kravchuk, Indiana University Duct Taped Spreadsheets: How Practitioners Really Do Budget & Financial Analysis Kenneth Hunter, Budget & Evaluation Manager, City of Rocky Mount, North Carolina Budgets on the Web: How Useful are Municipal Government Budget Websites? Daniel W. Williams, Baruch College, City University of New York Don Waisanen, Baruch College, City University of New York Citizens, Information, and Transparency Related to Government Fiscal Performance Wie Yusuf, Assistant Professor, Department of Urban Studies and Public Administration, Old Dominion

University Meagan Jordan, Associate Professor, Department of Urban Studies and Public Administration, Old

Dominion University Aimee Franklin, Professor, Department of Political Science, University of Oklahoma Carol Ebdon, Regents/Foundation Professor, School of Public Administration, University of Nebraska at

Omaha Education of Budget Officers Edward A. Lehan, Independent Consultant, West Hartford, Connecticut

10-10:15am Refreshment Break West Concourse, 2nd Floor

10:15-12noon Mini-Plenary Sessions

Roundtable on Building Budgetary Capacity in Developing, Post-Communist, and Conflict/Post-Conflict Countries

Emerald, 2nd Floor

Moderator: James Savage, University of Virginia Speakers: Christine Martell, University of Colorado-Denver

Katherine G. Willoughby, Georgia State University John Mikesell, Indiana University Kurt Thurmaier, Northern Illinois University Bob Kravchuk, Indiana University

State Fiscal Conditions: A Budget Officer Perspective on 2014 & the Prospect of Long Term Slower State Budget Growth


Moderators: Scott Pattison, Executive Director, NASBO Michael Streepey, Fiscal Policy Analyst, NASBO Speakers: Hon. John Roberts, Budget Director, State of Michigan Hon. Brian Bailey, Budget Director, State of Indiana



12-1:30pm Awards Luncheon Imperial Ballroom, 2nd Floor

Sponsored by School of Public & Environmental Affairs, Indiana University, and Public Financial Publications, Inc.

PFP Jesse Burkhead Award Best article published in Public Budgeting & Finance in 2013

Daniel W. Williams and Joseph Onochie, Baruch College, City University of New York

Michael Curro Student Paper Award Best written paper in a class or under faculty supervision

Jamie Giles, The Martin School of Public Policy & Administration, University of Kentucky

S. Kenneth Howard Award Lifetime achievements by a practitioner in the field of budgeting and financial management

Elizabeth (Liz) Hill, Legislative Analyst,

State of California (retired)

Aaron Wildavsky Award Lifetime achievements in the field of budgeting and financial management

Joseph White, Case Western Reserve University

Photo by Brant Ward

San Francisco Chronicle

University Photo




Fundamental Issues in Pension Management Emerald, 2nd Floor

Chair: Kenneth Kriz, Wichita State University Discussant: Jun Peng, School of Government and Public Policy, University of Arizona

Fixing Government Retirement: The Big Questions of Public Pension Management Howard Frank, Professor, School of International and Public Affairs, Florida International University Milena Neshkova, Assistant Professor, School of International and Public Affairs, Florida International

University The Impact of Pension Plan Changes on Turnover in the Federal Service Rayna L. Stoycheva, Lecturer, Department of Economics, University of Miami Gregory B. Lewis, Professor and Chair, Department of Public Management and Policy, Georgia State

University Benchmarking and Public Pension Investment Performance Kenneth Kriz, Regents Distinguished Professor of Public Finance, Hugo Wall School of Public Affairs,

Wichita State University

Yan Xiao, Assistant Professor of Public Administration, California State University, Fullerton How Burdensome is Public Pension Benefit? Jun Peng, Associate Professor, School of Government and Public Policy, University of Arizona Qiushi Wang, Assistant Professor, School of Public Affairs and Administration, Rutgers University at

Newark

Issues in School Finance Grandview A, 3rd Floor

Chair: Carolyn Bourdeaux, Georgia State University School Finance Reform Litigation: What Do We Know? Where Do We Go from Here? Anna Lukemeyer, Associate Professor, School of Environmental & Public Affairs, University of Nevada, Las

Vegas Discussant: Todd Ely, Assistant Professor, School of Public Affairs, University of Colorado Denver CBA, Teacher Unions, and Educational Resources: Evidence from New York Il Hwan Chung, Assistant Professor, Bernard Baruch College, City University of New York Discussant: Cynthia Searcy, Assistant Dean, Andrew Young School of Policy Studies, Georgia State University Education Expenditures in Good Times and Bad Nicholas Warner, Andrew Young School of Policy Studies, Georgia State University Carolyn Bourdeaux, Associate Professor, Andrew Young School of Policy Studies, Georgia State University Discussant: Christian Buerger, The Maxwell School of Citizenship & Public Affairs Syracuse University


FRIDAY, OCTOBER 4TH (CONTINUED)


Property Taxes: Exemptions, Public Opinion, Policy Punctuations, Valuation & Equity

Grandview B&C, 3rd Floor

Chair: Deborah A. Carroll, School of Public & International Affairs, University of Georgia Discussant: Justin Ross, Indiana University Spatial Vertical Property Tax Inequity: an Extension of Traditional and Contemporary Distributional

Measures Seth B. Peyton, Assistant Professor, School of Public & Environmental Affairs, Indiana University/Purdue

University-Indianapolis Olha Krupa, Assistant Professor, Institute of Public Service, Seattle University Taxation and Citizen’s Choice: The Effect of a County Charter on Property Taxes Bruce D. McDonald, Assistant Professor, Department of Political Science, Indiana University-South Bend Punctuations and Property Values: Modeling the Effects of Budgetary Punctuations of Wisconsin Local

Governments John Kovari, Assistant Professor, Department of Political Science and Public Administration, University of

Wisconsin-La Crosse Local Government Fragmentation & Revenue Choice Christopher B. Goodman, Assistant Professor, Department of Public Policy & Administration, Rutgers

University-Camden Property Tax Exemptions and Local Government Efficiency: An Examination of Georgia Counties Deborah A. Carroll, School of Public & International Affairs, University of Georgia Mikhail Ivonchyk, Doctoral Student, School of Public & International Affairs, University of Georgia

Local Government Matters: Challenges, Consequences and Recourse

Berkey, 3rd Floor

Chair: Helisse Levine, Long Island University Discussant: Aimee Franklin, University of Oklahoma The Impact of Local Option Sales Tax (LOST) on County Government Rainy Day Funds Helisse Levine, Director, Master of Public Administration Program, Long Island University Marc K. Fudge, Assistant Professor, School of Business and Public Administration, California

State University San Bernardino San Bernardino Bankruptcy: A Case Study Alexandru V. Roman, Assistant Professor, School of Business and Public Administration, California

State University San Bernardino Reporting on the Financial Condition of America’s 35 Largest Cities Sharon Kioko, Assistant Professor, The Maxwell School of Citizenship & Public Affairs, Syracuse

University Craig L. Johnson, Associate Professor, School of Public & Environmental Affairs, Indiana University How Effective Are Measures that Predict Fiscal Stress? Helisse Levine, Director, Master of Public Administration Program, Long Island University Marc K. Fudge, Assistant Professor, School of Business and Public Administration, California

State University San Bernardino




Performance Measurement and Performance Budgeting Systems

Haldane, 3rd Floor

Chair: Kenneth Klase, University of North Carolina-Greensboro Discussant: Spencer T. Brian, Arizona State University The Impact of the Crisis on Purposeful Performance Information Use by Agencies – from Performance

Budgeting Success to a Return to Squeaky Wheel Budgeting? Maarten de Jong, Department of Public Administration, Erasmus University Evaluation of Performance Budgeting System: Effectiveness, Discretion, Accountability, and

Transparency Perspectives Yousueng Han, Doctoral Student, School of Public & Environmental Affairs, Indiana University Performance Budgeting and Elected Officials: The Use of Performance Measurement Information in

the Budget Process by Elected Officials in North Carolina Kenneth A. Klase, Associate Professor, Department of Political Science, University of North Carolina-

Greensboro Managing with Measurement: Monitoring of Contractural Relationships in the Transit Industry Olga Smirnova, Assistant Professor, East Carolina University Wie Yusuf, Assistant Professor, Old Dominion University Suzanne Leland, Professor and MPA Director, University of North Carolina-Charlotte

3-3:15pm Refreshment Break West Concourse, 2nd Floor

3:15-4:45pm Concurrent Sessions

Perspectives on Nonprofit Financial Management Emerald, 2nd Floor

Chair: Dwight V. Denison, Martin School of Public Policy & Administration, University of Kentucky Discussant: Hai (David) Guo, Florida International University Form 990 and the Impact of Increased Financial Reporting Requirements on Non-Profit Financial

Management Travis St. Clair, Assistant Professor, School of Public Policy, University of Maryland Availability and Costs of Tax-Exempt Debt for Nonprofit Organizations Todd Ely, Assistant Professor, School of Public Affairs, University of Colorado Denver Thad Calabrese, Assistant Professor, Robert F. Wagner School of Public Service, New York University Financing Nonprofit Organizations: Enhancing Stability through a Revised Portfolio Model Zihe Guo, Doctoral Student, Martin School of Public Policy & Administration, University of Kentucky

Dwight V. Denison, Professor, Martin School of Public Policy & Administration, University of Kentucky

Empirical Evidence on Tax Policy Grandview A, 3rd Floor

Chair: Justin Ross, School of Public & Environmental Affairs, Indiana University Discussant: Stephanie Leiser, University of Washington Leviathan or Flypaper: Earmarked Local Sales Taxes for Transportation Whitney Afonso, School of Government, University of North Carolina-Chapel Hill Tax Incidence and Tax Evasion: Evidence from a Laboratory Experiment Denvil Duncan, Assistant Professor, School of Public & Environmental Affairs, Indiana University Perception of Gasoline Taxes and Driver Cost: Implications for Highway Finance Investment Ron Fisher, Professor, Department of Economics, Michigan State University Beggar Thy Neighbor or Tilting at Windmills? Evidence of Fiscal Zoning Efficiency from the Location

of Wind Turbines Justin Ross, Associate Professor, School of Public & Environmental Affairs, Indiana University Sanya Carley, Associate Professor, School of Public & Environmental Affairs, Indiana University


FRIDAY, OCTOBER 4TH (CONTINUED)

3:15-4:45pm Concurrent Sessions (Continued)

Understanding Local Government Fiscal Health Grandview B&C, 3rd Floor

Chair and Moderator: Eric Scorsone, Michigan State University Exploring the Effect of TELs on City Fiscal Behavior Michael A. Pagano, Dean, College of Urban Planning and Public Affairs, University of Illinois at Chicago Shu Wang, Doctoral Student, Great Cities Institute, University of Illinois at Chicago The Effects of TELs on Municipal Fiscal Condition During the Great Recession Craig Maher, Professor, School of Public Administration, University of Nebraska at Omaha Steve Deller, Professor, Agricultural and Applied Economics, University of Wisconsin-Madison Putting Financially Distressed Cities in Their Place: Exploring How State Governments Structure City

Fiscal Policy Behavior Danielle Kaminski, MPP Candidate, Department of Political Science, Michigan State University Joshua Sapotichne, Assistant Professor, Department of Political Science, Michigan State University Eric Scorsone, Department of Agricultural, Food, and Resources Economics, Michigan State University The Fiscal Impact of Local Government Employee Health care Costs in Georgia Spencer T. Brien, Assistant Professor, Arizona State University

New Fiscal Realities for Municipalities Berkey, 3rd Floor

Chair: Bob Bland, Department of Public Administration, University of North Texas and Visiting Professor, LBJ School of Public Affairs, The University of Texas at Austin

Discussant: Skip Krueger, Department of Public Administration, University of North Texas The Interaction of TELS and Form of Government on Municipal Revenue Structure Orkhan Asmayilov, Department of Public Administration, University of North Texas Factors Affecting the Use of Government Investment Pools: Analyzing the Link Between Participation

and Performance Julius Nukpezah, Department of Public Administration, University of North Texas Fiscal Illusion v. Tax Base Competition: Is It Really a Fair Fight? Michael Overton, Department of Public Administration, University of North Texas Interlocal Finance: Identifying the Transaction Costs of Cooperation Across Local Governments in Texas Jesseca Short, Department of Public Administration, University of North Texas

State Budgeting: Substantive Procedure or Symbolic Politics? Haldane, 3rd Floor

Chair: Carolyn Bourdeaux, Andrew Young School of Policy Studies, Georgia State University Discussant: Dan Smith, New York University State Programming Decisions: Level of Discretion in an Era of Fiscal Stringency Sarah Beth Gehl, Doctoral Candidate, Andrew Young School of Policy Studies, Georgia State University Katherine Willoughby, Professor, Andrew Young School of Policy Studies, Georgia State University Symbolism and State Budgets: Message, Substance and Politics Robert W. Smith, Dean, College of Liberal Arts & Social Sciences, Savannah State University State Budget Execution: Institutional Arrangements for Managing Mid-Year Budget Adjustments Carolyn Bourdeaux, Associate Professor, Andrew Young School of Policy Studies, Georgia State

University W. Bartley Hildreth, Professor, Andrew Young School of Policy Studies, Georgia State University A Case of New York’s Budget Passage and the Implications for Budgeting Yi Lu, Associate Professor, Department of Public Management, John Jay College, City University

of New York Gang Chen, Assistant Professor, Rockefeller College of Public Affairs & Policy, State University of New

York at Albany

4:45-5:30pm ABFM Annual Members’ Meeting Emerald, 2nd Floor

5:30-7:30pm Reception Imperial Ballroom, 2nd Floor

Sponsored by School of Public and Environmental Affairs, Indiana University, and School of Public and Environmental Affairs, Northern Illinois University


SATURDAY, OCTOBER 4TH

7:30am-5pm Registration Registration Desk,

West Concourse, 2nd Floor



Forecasting Methods Emerald, 2nd Floor

Chair: Dan Smith, The Wagner School, New York University Discussant: James W. Douglas, University of North Carolina-Charlotte Improving Revenue Volatility Estimates Using Time Series Decomposition Methods Kenneth A. Kriz, Regents Distinguished Professor of Public Finance, The Hugo Wall School of Urban and

Public Affairs, Wichita State University Explaining Revenue Forecasting Accuracy Daniel W. Williams, Associate Professor, Baruch College, City University of New York Joseph Onochie, Associate Professor, Baruch College, City University of New York Estimating Optimal State Unemployment Insurance Trust Fund Balances Daniel L. Smith, Associate Professor, The Wagner School, New York University

City Financial Adaptations (1992-2012): How Fiscal Policy Space Affects City Actions


Chair/Moderator: Michael A. Pagano, College of Urban Planning and Public Affairs, University of Illinois at Chicago

Constructing Clusters of Similarly-Constrained Cities Shu Wang, Doctoral Candidate, College of Urban Planning and Public Affairs, University of Illinois at Chicago Michael A. Pagano, Dean, College of Urban Planning and Public Affairs, University of Illinois at Chicago Living with a Straightjacket: The Most Constrained Cities Ayman Bari, Research Assistant, Fiscal Policy Space Analysis at Great Cities Institute, University of Illinois at

Chicago Yonghong Wu, Associate Professor, College of Urban Planning and Public Affairs, University of Illinois at Chicago Living with Breathing Room: the Least Constrained Cities Yu Shi, Doctoral Candidate, College of Urban Planning and Public Affairs, University of Illinois at Chicago Yonghonh Wu, Associate Professor, College of Urban Planning and Public Affairs, University of Illinois at Chicago Cities with a Moderate Constraint on Fiscal Policy Space: The Middling Cities Nisa Yazici Aydemir, Doctoral Candidate, College of Urban Planning and Public Affairs, University of Illinois at

Chicago Christopher Hoene, Executive Director, California Budget Project, Sacramento, CA

Performance Measurement & Performance Management Grandview B&C, 3rd Floor

Chair: Arwiphawee Srithongrung, Hugo Wall School of Urban and Public Affairs, Wichita State University Discussant: Gerald J. Miller, Arizona State University Competing and Complementary Control: The Relationship Between General Cost Accounting and

Performance Measurement Zachary Mohr, Assistant Professor, University of North Carolina-Charlotte Does the Use of Performance Information Matter to Cutback Strategies at the Local Level? Junghack Kim, Doctoral Student, University of Nebraska at Omaha Do Budget Goals matter to Fiscal Performance? Exploratory Research on the Effect of Fiscal

Sustainability as a Performance Goal in Midwestern Principal Cities Byungwoo Cho, Doctoral Student, University of Nebraska at Omaha Efficiency Index and Citizen Participation: Another Tool for Performance Management? Arwiphawee Srithongrung, Associate Professor, Hugo Wall School of Urban and Public Affairs, Wichita State

University


SATURDAY, OCTOBER 4TH (CONTINUED)


Local Debt Management: Emerging Issues Berkey, 3rd Floor

Chair: Tima Moldogaziev, School of Public & International Affairs, University of Georgia Discussant: Augustin P. Leon-Moreta, University of New Mexico Impact of Property Tax Limits on Local Government Debt Accumulation Sharon N. Kioko, Assistant Professor, The Maxwell School of Citizenship & Public Affairs, Syracuse

University Pengju Zhang, Doctoral Candidate, The Maxwell School of Citizenship & Public Affairs, Syracuse

University Optimal Debt Use with Volatile Revenues and Stable Infrastructure Needs: The Case of Georgia Local

Governments Ping Zhang, Doctoral Candidate, School of Public & International Affairs, University of Georgia Yilin Hou, Professor, The Maxwell School of Citizenship & Public Affairs, Syracuse University The Shifting Financial, Ethical, and Economic Considerations in the Use of non-GO Debt Michael T. Peddle, Associate Professor, Division of Public Administration. Northern Illinois University Corruption Premium: The Cost of Corruption in U.S. Local Government’s Debt Cheol Liu, Department of Public Policy, City University of Hong Kong Tima Moldogaziev, School of Public & International Affairs, University of Georgia

Financial Disclosure: Mechanics, Politics and Economics Haldane, 3rd Floor

Panel Moderator: Hai (David) Guo, Florida International University When do Governments Obfuscate? Milena Neshkova, Assistant Professor, Florida International University Hai (David) Guo, Assistant Professor, Florida International University Howard Frank, Professor, Florida International University Assessing Financial Health of Local Governments: Going Beyond Accounting Standards Emanuele Padovani, Department of Management, University of Bologna Céline Du Boys, Institut de Management Public et Gouvernance Territoriale, Aix Marseiile University Rebecca L. Orelli, Department of Management, University of Bologna Management’s Discussion and Analysis: Value and Utility for Citizen Users of Government Financial

Reports Wie Yusuf, Assistant Professor, College of Business and Public Administration, Old Dominion University Meagan Jordan, Associate Professor, College of Business and Public Administration, Old Dominion

University The Black List: One Legislator’s Impact on the Use of Fiscal Notes in Illinois Nancy W. Hudspeth, Associate Director, Fiscal Futures Project, University of Illinois at Chicago Aleea Perry, Doctoral Candidate, Department of Public Administration, University of Illinois at Chicago

10-10:15am Refreshment Break West Concourse



10:15-11:45am Concurrent Sessions

Public Finance Issues in the Former Soviet Space Emerald, 2nd Floor

Chair: David Wachira, The World Bank Discussant: Joyce Man, Indiana University Impact of Recession on Revenue of Subnational Governments in Russia Natalia Ermasova, Assistant Professor, Governor’s State University John L. Mikesell, Chancellor’s Professor, School of Public & Environmental Affairs, Indiana University Sergey Ermasov, Professor, Saratov State University, Russia Moldova: 20 Years of Independence and Experiments with Public Finance System Boris Morozov, Assistant Professor, Public Administration Institute, Louisiana State University Global Financial Crisis in the Russian Federation: The Development of Public Finances and Subnational

Debt Markets David Wachira, Public Finance Specialist, The World Bank Lili Liu, Lead Economist, The World Bank

Fiscal Limits and the Impact of TELs Grandview A, 3rd Floor

Chair: Craig Maher, School of Public Administration, University of Nebraska at Omaha Discussant: Wenli Yan, Virginia Commonwealth University Circumvention of State Fiscal Limitations on Local Governments: The Role of Special Districts Christopher B. Goodman, Assistant Professor, Department of Public Policy & Administration, Rutgers

University-Camden Suzanne M. Leland, Professor & MPA Director, University of North Carolina at Charlotte Higher Education Finance in Hard Times: The Impact of Tax and Expenditure L:imitations on State

Spending for Higher Education in Recessions Min Su, Doctoral Candidate, Andrew Young School of Policy Studies, Georgia State University The Effects of Fiscal Shocks and Budgetary Constraints on the Distribution of State Aid Across School

Districts Michael S. Hayes, Assistant Professor, Department of Public Policy & Administration, Rutgers University- Camden The Effects of TELs on State Fiscal Slack

Craig S. Maher, Professor, School of Public Administration, University of Nebraska at Omaha Judith Stallman, Professor, Truman School of Public Affairs, University of Missouri Steven C. Deller, Professor, Department of Agricultural and Applied Economics, University of Wisconsin-

Madison Lidsay Amiel, Doctoral Candidate, Department of Agricultural and Applied Economics, University of

Wisconsin-Madison

Trust in Government / Citizen Involvement Grandview B&C, 3rd Floor

Chair: Neal Buckwalter, Grand Valley State University Discussant: Robert S. Kravchuk, School of Public & Environmental Affairs, Indiana University Alternative Approach to Citizen Trust in Government Under Federal System: Empirical Evidence in U.S.

States Yunsoo Lee, Doctoral Student, School of Public Affairs and Administration, Rutgers University-Newark Jongmin Shon, Assistant Professor, School of Public Affairs and Administration, Rutgers University-

Newark Passionate Participants and Everyday Experts: Increasing Public Service Capacity through Citizen

Involvement Neal Buckwalter, Assistant Professor, School of Public, Nonprofit & Health Administration, Grand Valley

State University Form of Government and Fiscal Health: The Role of Citizen Participation Pressure Ji Hyung Park, Doctoral Candidate, University of Nebraska at Omaha



10:15-11:45am Concurrent Sessions (Continued)

Innovative Research on Privatization, Procurement and

Outsourcing

Haldane, 3rd Floor

Moderator: Merl Hackbart, University of Kentucky Managing Debt Capacity Via Privatization: A case Study Merl Hackbart, Interim Director, Martin School of Public Policy and Administration, University of

Kentucky Nate Krazer, Graduate Student, Martin School of Public Policy and Administration, University of

Kentucky Alex Combs, Graduate Student, Martin School of Public Policy and Administration, University of

Kentucky The Economy and Privatizing Prisons: A State Level Assessment Byron Price, Professor, Medgar Evers College, City University of New York Charles Menifield, Professor and Associate Dean, The Truman School, University of Missouri Revenue Diversification and Outsourcing: Do Local Revenue Structures Impact Outsourcing Levels? Zhiwei Zhang, Assistant Professor, Department of Political Science, Kansas State University

Bryan Gibson, Research Associate, Kentucky Transportation Center, University of Kentucky

12-1:30pm Special Presentation Emerald, 2nd Floor

NASBO’s 2014 Release of “Capital Budgeting in the States” The presentation will highlight the key findings of NASBO’s study, as compared to the previous release in 1999. The presentation will provide a fresh perspective on capital budgeting trends and deliver new insight into this important aspect of state government finance. Presenters: Michael Streepey, Fiscal Policy Analyst, National Association of State Budget Officers Scott Pattison, Executive Director, National Association of State Budget Officers COMPLIMENTARY BOX LUNCH WILL BE PROVIDED TO THE FIRST 30 ATTENDEES


Pension Fund Structure & Accountability Issues Emerald, 2nd Floor

Chair/Moderator: Cleopatra Grizzle, Rutgers University-Newark Do Cities with Low Levels of Fiscal Stress Fund Pensions at Higher Levels? Evgenia Gorina, Assistant Professor, The University of Texas at Dallas The Effect of Retirement System Structures on U.S. State-Administered Pension Systems Gang Chen, Assistant Professor, Rockefeller College of Public Affairs & Policy, State University of New

York at Albany David S. T. Matkin, Assistant Professor, Rockefeller College of Public Affairs & Policy, State University of

New York at Albany Youngjoo Park, Doctoral Student, Rockefeller College of Public Affairs & Policy, State University of New

York at Albany GASB 68: Can We Really Divorce Accounting from Funding? Olu Sonola, Doctoral Student, School of Public Affairs and Administration, Rutgers University-Newark Cleopatra Grizzle, Assistant Professor, School of Public Affairs and Administration, Rutgers University-

Newark




Local Fiscal Policy and Budget Stabilization Grandview A, 3rd Floor

Chair/Moderator: Yilin Hou, Syracuse University Local Government Budget Stabilization and Debt Management Dwight V. Denison, Professor, The Martin School of Public Policy and Administration, University of

Kentucky (Is There an) Optimum Size of Fiscal Reserves for Local Governments? Kenneth A. Kriz, Regents Distinguished Professor of Public Finance, Hugo Wall School of Urban and

Public Affairs, Wichita State University Local Government Pension Fund Management Jun Peng, Associate Professor, School of Government & Public Policy, University of Arizona Budget Stabilization in New York State School Districts: Needs and Responses Robert Bifulco, he Maxwell School of Citizenship and Public Affairs, Syracuse University

GASB 34: The “Spirit” Lives On Grandview B&C, 3rd Floor

Chair/Moderator: Dean Michael Mead, Governmental Accounting Standards Board Annual Financial Reports (AFRs): Do Different Stakeholders Rely on the GASB Reporting Model More

Than Others to Guide Policy Decisions? Craig S. Maher, Professor, School of Public Administration, University of Nebraska at Omaha Shannon Sohl, Research Associate, Center for Governmental Studies, Northern Illinois University

Ken Smith, Senior Lecturer, Evans School of Public Affairs, University of Washington State Financial reporting Evolution: What If CAFRs Could Talk? Theodore Arapis, Associate Professor, Department of Public Administration, Villanova University Dave Grady, MPA Candidate, Villanova University The Use of Comprehensive Annual Financial Reporting Data in Pennsylvania Counties in Planning and

Budget Decision Support Jane Beckett-Camarata, Senior Lecturer, Penn State University-Harrisburg Stakeholder Views on GASB Statement 34: 15 Years Later Dean Michael Mead, Project Manager, Governmental Accounting Standards Board, Norwalk, CT

International and Comparative Finance Management Berkey, 3rd Floor

Chair/Moderator: James W. Douglas, University of North Carolina-Charlotte The Impact of Fiscal Crisis on Decision making Processes Ringa Raudla, Senior Research Fellow, Ragnar Nurske School Tallinn University of Technology James W. Douglas, Professor, Department of Political Science and Public Administration, University of

North Carolina-Charlotte Tiina Randma-Liiv, Professor and Chair, Faculty of Management and Policy, Ragnar Nurske School,

Tallinn University of Technology Riin Savi, Junior Research Fellow, Ragnar Nurske School, Tallinn University of Technology Successes and Challenges in Finance and Budgeting Department for Royal Commission at Yanbu (RCY) Mohammed Omar Bajarfan, Section Manager, Finance and Budgeting Department, Royal Commission at

Yanbu, Kingdom of Saudi Arabia Opportunism in Local Government Borrowing: Seeking Alternative Explanations for the Soft Budget

Constraint Problem in Thai Local Government Tatchalerm Sudhipongpracha, Lecturer, College of Local Administration, Khon Kaen University, Thailand Achakorn Wongpredee, Assistant Professor, Graduate School of Public Administration, National Institute

of Development Administration, Bangkok, Thailand




Fiscal Equalization and Horizontal Federalism Haldane, 2nd Floor

Chair/Moderator: Deborah A. Carroll, University of Georgia Regional Collaboration and Tax Burden: A Study of Metropolitan Transit Authorities Benjamin M. Brunjes, Doctoral Student, School of Public & International Affairs, University of Georgia Deborah A. Carroll, Associate Professor, School of Public & International Affairs, University of Georgia Interlocal Agreements for Local Service Delivery: A Rural Perspective Sandy Zook, Doctoral Student, Andrew Young School of Policy Studies, Georgia State University A Comparative Study of the Effects of State Grant Reductions on Local Expenditures: Empirical Study in

Massachusetts and Colorado Municipalities Siwaporn Chaicharoen, Lecturer, Department of Political Science and Public Administration, Naresuan

University, Thailand

3-3:15pm Refreshment Break West Concourse, 2nd Floor

3:15-4:30pm Concurrent Sessions

Fiscal Slack, Reserves and Rainy Day Funds Grandview A, 3rd Floor

Chair/Moderator: Bo Zhao, Federal Reserve Bank of Boston How State Tax Progressivity and Rainy Day Funds Can Relate: A Simulation of California Tax Revenue Beth Neary, Assistant Professor, Department of Public Policy, University of Connecticut Towards a Theory of Fiscal Slack Management: Determinants of Unreserved Fund Balances Evgenia Gorina, Assistant Professor, The University of Texas at Dallas Does the Socioeconomic Status of Local Governments Influence Savings? Evidence from New York Local Governments Michelle Lofton, Doctoral Candidate, The Maxwell School of Citizenship & Public Affairs, Syracuse

University Sharon N. Kioko, Assistant Professor, The Maxwell School of Citizenship & Public Affairs, Syracuse

University Saving for a Rainy Day: Filtering Approaches for Estimating the “Optimal” Size of State Budget

Stabilization Funds Bo Zhao, Senior Economist, Federal Reserve Bank of Boston

Issues in Chinese Public Finance Grandview B&C, 3rd Floor

Chair/Moderator: Joyce Man, School of Public & Environmental Affairs, Indiana University An Empirical Analysis of the Effects of Land-Transferring Revenues on Local Governments’ Spending

Preferences Hui Li, Assistant Professor, Lee Kuan Yew School of Public Policy, National University of Singapore

National University of Singapore Urban Infrastructure Investment and Economic Growth in China John L. Mikesell, Chancellor’s Professor, School of Public & Environmental Affairs, Indiana University Janey Qian Wang, Assistant Professor, School of Public Affairs & Citizen Engagement, San Francisco State

University Zhirong Jerry Zhao, Associate Professor, Hubert H. Humphrey Institute of Public Affairs, University of

Minnesota Yang He, Associate Professor, School of Taxation, Central University of Finance and Economics, China The Impact of Fiscal Decentralization on Public Spending and Government Service Delivery in China Joyce Man, Associate Professor, School of Public & Environmental Affairs, Indiana University Lanlan Xu, Doctoral Candidate, School of Public & Environmental Affairs, Indiana University



3:15-4:30pm Concurrent Sessions (Continued)

Local Government Debt Berkey, 3rd Floor

Chair/Moderator: Martin J. Luby, Assistant Professor, DePaul University Factors Affecting Credit Ratings in Developing Countries Christine Martell, Associate Professor, School of Public Affairs, University of Colorado-Denver Salvador Espinosa, Assistant Professor, San Diego State University Citizen Supporting Rates and the Borrowing Costs of Municipal Bonds Gao Liu, Assistant Professor, Florida Atlantic University Lin Wang, Doctoral Candidate, Florida Atlantic University The Costs of Transaction Risk in Contracting Out: The Case of the Municipal Debt Craig L. Johnson, Associate Professor, School of Public & Environmental Affairs, Indiana University Tima Moldogaziev, Assistant Professor, School of Public & International Affairs, University of Georgia Too Close for Comfort: Does the Extent of Underwriter and Municipal Advisor Relationships Impact

Bond Borrowing Costs? Tima Moldogaziev, Assistant Professor, School of Public & International Affairs, University of Georgia Martin J. Luby, Assistant Professor, School of Public Service, DePaul University

Local Budgeting & Financial Management Haldane, 3rd Floor

Chair/Moderator: Rebecca Hendrick, University of Illinois - Chicago An Examination of Longitudinal Factors Influencing Public Library Funding and Spending Carol Ebdon, Regents/Foundation Professor, University of Nebraska at Omaha Ji-Hyung Park, Doctoral Candidate, University of Nebraska at Omaha Aimee L. Franklin, Professor, University of Oklahoma The Allocation of Local Earmarks: The Case of New York City “Member Item” Spending Yonghong Wu, Associate Professor, University of Illinois at Chicago Daniel W. Williams, Associate Professor, Baruch College, City University of New York Empirical Research of Budgetary Spillover Effect In Local Governments Soyoung Park, University of Baltimore Sungchan Kim, Mississippi State University Direct-Benefit Financing of Municipal Services and Improvements in the Chicago Metropolitan Area Rebecca Hendrick, Professor, University of Illinois at Chicago Ayman Bari, Doctoral Candidate, University of Illinois at Chicago Dody Dharma Hutabarat, Doctoral Candidate, University of Illinois at Chicago

Join us next year in Washington, DC! October 1st-3rd @ Washington Marriott

NOTES

NOTES

ABFM 2014 Annual Conference Agenda Book

Documents

university of coloradodenver

university of albanysuny

university of minnesota

global affairs university

economics school of

long island university

public administration

international affairs