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Revised Program and Agenda for 25th Annual Conference of Association for Budgeting & Financial Management, October 3rd-5th, 2013, Washington, DC, Washington Marriott Hotel. Learn more at www.abfm.org.
Citation preview
1
2013 ABFM CONFERENCE SCHEDULE
THURSDAY, OCTOBER 3rd
7:30 AM 5:00 PM Registration...Registration Desk, Dupont Foyer, Second Floor
7:30 AM 9:00 AM Continental Breakfast...Dupont Foyer
8:30 AM 10:00 AM CONCURRENT SESSIONS A
1. State Budgeting and Fiscal SustainabilityGeorgetown II Chair / Discussant: Boris Morozov, Louisiana State University
Baselines and State Budget Growth
Carolyn Bourdeaux, Georgia State University
Laura McGuffey, Georgia State University
The Impact of Agency Mission on Agency Budget Strategy in State
Governments
Changhwan Mo, Korea Transport Institute
Jonathan Justice, University of Delaware
Separate or Unified Budgets: The Case of Georgia Il Hwan Chung, Baruch College, City University of New York
Phuong Nguyen-Hoang, University of Iowa
Fiscal Sustainability in the American States: Learning from the Past,
Understanding the Future
Marilyn Marks Rubin, John Jay College, City University of New York
ZBB Redux in Georgia Thomas P. Lauth, The University of Georgia
2. Health and Welfare SpendingSalon F Chair: Beverly Bunch, University of Illinois-Springfield
Analysis of the Changing Landscape of Revenues for Anti-Poverty Agencies
Beverly Bunch, University of Illinois, Springfield
Food Safety Policy and Resource Constraints: The Diffusion of Regulation
Jocelyn M. Johnston, American University
Rebecca Yurman, American University
2
Demographic Change and Public Expenditure: The Crowding-In Effects Of
Population Aging On Social Welfare Expenditure for the Elderly in Japan:
1980-2010
Yimin Chang, University of Kentucky
3. Paying for Education: The Determinants of the Allocation of Resources to K-12 Schools and Post-Secondary Institutions.Salon G
Chair / Discussant: Eugenia F. Toma, University of Kentucky
Ethnic Homogeneity, Group Antagonism, and State Financial Support for
Higher Education John Foster, Southern Illinois University, Edwardsville
Jacob Fowles, University of Kansas
Identifying Policy Motivations of Performance Funding Adoption in Higher
Education
Douglas Carr, Oakland University
Roger Larocca, Oakland University
Charter School Capital Finance: An Examination of Charter School Bond
Issuance and Interest Costs
Peter Jones, University of Kentucky
Tax-Based Aid Expansion, College Enrollment, and College Choice
Tatyana Guzman, Cleveland State University
Haeil Jung, Indiana University
Maureen Pirog, Indiana University
4. Changes in Property Tax Law and Tax Delinquencies..Salon H Chair: Sunjoo Kwak, University of Alabama at Birmingham
Discussant: Bo Zhao, Federal Reserve Bank of Boston
Property Tax Limitations and Residential Mobility: The Impact of Florida
Amendment One
Rui Sun, California State University, Dominguez Hills
An Analysis of the Interaction of Public and Private Investment on Tax
Increment Financing
Bob Bland, University of North Texas & LBJ School, University of Texas at
Austin
Michael Overton, University of North Texas
Learning from Oregons Idiosyncratic Assessment Practices about Property Tax Administration in General
Marija Andelkovic Pesic, University of Nis
Fred Thompson, Willamette University
3
Robert Walker, Willamette University
Property Tax Delinquencies and Local Revenue Volatility during the Great
Recession
Olha Krupa, Seattle University
5. Transit Planning and Finance IssuesMeeting Room 3017 Chair: Zhirong (Jerry) Zhao, University of Minnesota
Discussant: Michael Brogan, Rider University
Environmental Sustainability of Light Rail Transit in Urban Areas
Hazel Marie A. Sarmiento, University of North Carolina at Charlotte
Revolving Loan Systems for Transportation Projects: The Ohio State
Infrastructure Bank (SIB) Program
Jay Eungha Ryu, Ohio University
Paying for Roads and Transit: Examining Citizen Perceptions of Different
Financing Options
Juita-Elena (Wie) Yusuf, Old Dominion University
Lenahan OConnell & Kaitrin Mahar
A National Survey of Transit Agencies: Fiscal Climate Effects
Suzanne Leland, University of North Carolina at Charlotte
Olga Smirnova, East Carolina University
10:00 AM 10:15 AM REFRESHMENT BREAK.Dupont Foyer
10:15 AM 11:45 AM CONCURRENT SESSIONS B
1. Too Big to Fail: The Fiscal Crises Facing Six U.S. Cities, and What State and Local Leaders Need to Know to Address Them.Georgetown II
Chair: Paul Posner, George Mason University
All In or Hands Off: the State Role in Local Fiscal Crises
Frank Shafroth, George Mason University
Maryland: Assumption of Local Responsibilities
John W. Rohrer, Maryland Department of Legislative Services
Rhode Island: Strong State Intervention in Distressed Communities
John Simmons, Rhode Island Public Expenditure Council
Presentation title to be determined
David Y. Miller, University of Pittsburgh
4
Illinois: No State Intervention
Sarah Wetmore, Illinois Civic Federation
2. International Budgetary Issues..Salon F Chair: Linda Janet Porras-Mendoza
Controlling the EMU's Budgetary Free Riders: Repairing the European
Commission's Fiscal Monitoring Capacity
James Savage, University of Virginia
Sovereign Wealth Funds in OECD Countries
John B Gilmour, College of William & Mary
The Effects of Financial Crisis under Keynesian Theory in OECD Countries
Ju-Ying Yang, University of Illinois at Chicago
City's Budget, A look at the City Council of Nairobi
Obuya Bagaka, Kenya Institute of Administration
Clarence Otieno, Kenyan Government
3. Cutback Management and the RecessionSalon G Chair: Thomas P. Lauth, The University of Georgia
Discussant: Skip Krueger, University of North Texas
An Examination of the Economic Downturn: Changes in State Expenditures
and Lessons Learned
Brian Sigritz, National Association of State Budget Officers (NASBO)
Michael Streepey, National Association of State Budget Officers (NASBO)
The Public Financing of Americas Largest Cities: An Autopsy of City Financial Records in the Wake of the Great Recession
Craig L. Johnson, Indiana University
Wenli Yan, Virginia Commonwealth University
Justin Ross, Indiana University
Cutback Management and Incrementalism in Large American Cities, 1964 to
2006
Jae Young Lim, University of Georgia at Athens
Federal Budgeting for Short-Term Fiscal Uncertainty
Marvin Phaup, George Washington University
Imtiaz Bhatti, George Washington University
State and Local Earmarks: Counterparts of Congressional Earmarks?
Yonghong Wu, University of Illinois at Chicago
Daniel W. Williams, Baruch College-City University of New York
5
4. The Recession and Property TaxesSalon H Chair: Craig Maher, Northern Illinois University
Discussant: Rui Sun, California State University, Dominguez Hills
Structural / Institutional Determinants of Variations in Household Property
Tax Burdens and Effective Tax Rates Within and Across Local Governments:
The Effect of the Great Recession and Beyond
John L. Mikesell, Indiana University
Daniel R. Mullins, American University
What Happens to Assessment Limits when Property Values Decline?
Catherine F. Collins, George Washington Institute of Public Policy
House Prices and Property Tax Revenues: Evidence from Small-Area Estimates
Christopher B. Goodman, Rutgers, The State University of New Jersey
5. Public and Private Sector Pensions..Meeting Room 3017 Chair: Carol Ebdon, University of Nebraska at Omaha
Market Volatility and Risk-Taking Behavior: A Comparative Study of Public
and Private Sector Defined Benefit Pension Plans
Odd Stalebrink, Penn State University
Vicky Kiosse, University of Exeter
The Pension Benefit Guarantee Corporation: Public Funds for Private
Pensions
Karen Kunz, West Virginia University
Does Public Pension Underfunding Lead to Riskier Asset Allocation?
Daniel L. Smith, New York University
Determinants of Public Pension Fund Investment Performance
Jun Peng, University of Arizona
Qiushi Wang, Rutgers University- Newark
The Role of Economic, Fiscal, and Financial Shocks in the Evolution of Public
Sector Pension Funding
Robert K. Triest, Federal Reserve Bank of Boston
Bo Zhao, Federal Reserve Bank of Boston
12:00 PM 1:15 PM POSTER SESSION..Dupont Foyer Session Judges: Wie Yusuf, Old Dominion University; Boris Morozov, Louisiana
State University; and Whitney Afonso, University of North Carolina
POSTER LISTINGS
6
Tax-Expenditure Limitations and Infrastructure Finance in U.S. Local
Government
Agustin P. Leon-Moreta, Florida State University
Duct Taped Spreadsheets: How Practitioners Really Do Budget & Financial
Analysis
Kenneth Hunter, City of Rocky Mount, North Carolina
The Differences in State Funding Assistance to School Districts in States that
Imposed Binding School District Tax and Expenditure Limitations (TELs) Michael S. Hayes, American University
Public Pension Plans Trends and Features 2000-2009
Rayna L. Stoycheva, University of Miami
State EITCs and Impacts on Household Savings Levels Carletta F. Taylor Sims, Indiana University
The Impact of a Split-Rate Property Tax on the Housing Market and Tax
Revenue Stability, A Study of the Pennsylvania Experience
Cheol Liu, Indiana University
What is the Impact of State Funding and Accountability Policies on the
Location of Charter Schools? Christian Buerger, Maxwell School of Syracuse University
Effects of Intergovernmental Aid and Local Revenue Diversification on
Pension Liability Funding
Evgenia Gorina, Arizona State University / University of Texas at Dallas
Does Fiscal Information Disclosure Matter? Costs of Competitive Bond Sales
Junghack Kim, University of Nebraska at Omaha
Revenue Strategies of US States under Conditions of Economic and Political
Stress: Revenue Diversification 1980 to 2011 Seeun Ryu, Arizona State University
Devolution of Budgeting Authority in Thailand
Sirisak Laochankham, University of Missouri
The Web of Performance Budgeting (PB) Evaluation: Effectiveness, Discretion,
Accountability, and Transparency Yousueng Han, Indiana University- Bloomington
7
Rise of the Municipal Securities in China: A Comparison of Municipal Bond
Market in the United States and the People's Republic of China Zihe Guo, University of Kentucky
1:30 PM 3:00 PM CONCURRENT SESSIONS C
1. The Fiscal Policy Space of Cities...Georgetown II Chair: Michael A. Pagano, University of Illinois at Chicago
The Fiscal Policy Space: A Comprehensive Framework for City Fiscal
Decision-making
Michael A. Pagano, University of Illinois at Chicago
Christopher Hoene, California Budget Project
Yonghong Wu, University of Illinois at Chicago
Locally Imposed Limits: The Rise of the New TEL
Samuel Bassett, University of Illinois at Chicago
Christopher Hoene, California Budget Project
Effects of State-Imposed Constraints on Municipal Revenue: The Mediating
Role of Alternative Revenue Sources
Shu Wang, University of Illinois at Chicago
Michael A. Pagano, University of Illinois at Chicago
Testing the Links Between the Consideration and Adoption of Fiscal Policy
Actions to the State Attribute and to the Local Attribute in Fiscal Policy Space of Cities Yu Shi, University of Illinois at Chicago
Nisa Yazici Aydemir, University of Illinois at Chicago
2. GASB, Cost Accounting and Audits.Salon F Chair: Michael S. Hayes, American University
Local Managers Perceptions of Recent Changes to Governmental Financial
Statements
Craig S. Maher, Northern Illinois University
Shannon Sohl, Northern Illinois University
A Tale of Two Bases: The Different Stories Told By Government-Wide and
Governmental Fund Financial Statements
Dean Michael Mead, Governmental Accounting Standards Board & Rutgers, The
State University of New Jersey
Improved Financial Reporting for Other Postemployment Benefits by State and
Local Governments
Kevin M. Bronner, University at Albany, The State University of New York
8
A Decade of Single Audits: Differential Results from the Public Sector
Tammy R. Waymire, Northern Illinois University
Thomas Z. Webb, Mississippi State University
Timothy D. West, Northern Illinois University
How Pervasive are the Effects of Transaction Costs? Analyzing Cost Drivers in
Cost Accounting
Zachary Mohr, University of North Carolina-Charlotte
3. Adapt & Advance: Understanding the next steps in your public finance practitioner or academic career (Roundtable)Salon G
Chair: Kenneth Hunter, City of Rocky Mount, North Carolina
Panel Participants:
Frances Hunter, Nashville Metropolitan Transit Authority (Tennessee)
Heather Pulitzer, Office of Management and Budget, City of New York
Hyong Yi, Director, Office of Management and Budget Mecklenburg County,
North Carolina
Melissa Merrell, Congressional Budget Office, George Washington University,
Past President, AABPA
Sandra Beattie, U.S. Government Accountability Office
4. Empirical Evidence on Tax Policy ReformsSalon H Chair: Justin M. Ross, Indiana University
Discussant: Whitney Afonso, University of North Carolina at Chapel Hill
Tax Exemptions for Charitable Organizations: How Are They Capitalized into
Residential Property Values?
Deborah A. Carroll, University of Georgia
Capital Input Taxes and Labor Employment: Empirical Evidence from the
Retail Sales Taxation of Manufacturing Machinery and Equipment
Justin M. Ross, Indiana University
John L. Mikesell, Indiana University
Conflicting Theories of Democratic Reform: Evidence from State E-Commerce
Tax Reform
Sarah Larson, Indiana University
Behavioral Frameworks of Property Tax Determination
Spencer T. Brien, Arizona State University
5. Dimensions of Public Pension Plan Management and PolicyMeeting Room 3017 Chair / Discussant: Justin Marlowe, University of Washington
9
How Well Does the Risk-Free Rate Predict the Future Rate of Return on
Investments? Implications for Public Defined-Benefit Pension Plans
Kenneth A. Kriz, Wichita State University
Gang Chen, University at Albany-State University of New York
From Defined Benefit to Defined Contribution Plans for Public Employees:
Results and Lessons from Michigan
Michael Thom, University of Southern California
The Public Pension Problem: A Case Study
Carol Ebdon, University of Nebraska at Omaha
Paul Landow, University of Nebraska at Omaha
A Simulation of Defined-Benefit Pension Plans: What Features are the Most
Important?
Gang Chen, University at Albany-State University of New York
David Matkin, University at Albany-State University of New York
The Credit Threat of Public Pension Funding on State Credit Ratings
Yan Xiao, University of Nebraska at Omaha
3:00 PM 3:15 PM REFRESHMENT BREAK.Dupont Foyer
******************************************************************************
3:15 PM 4:45 PM PLENARYWest End Ballroom AB
The Impact of the Sequestration on State Budgets
Karen Kunz, West Virginia University
Scott Pattison, NASBO
******************************************************************************
5:00 PM 7:00 PM RECEPTION..Dupont Ballroom
7:00 PM -- 8:00 PM Public Financial Publications, Inc., Board Meeting.Hollow Square
*****************************
10
FRIDAY, OCTOBER 4th
7:00 AM 8:30 AM ABFM Executive Committee Meeting.Conference Room
7:00 AM 8:30 AM Using Budget Cases in Graduate Courses..TBD
7:30 AM 4:30 PM RegistrationRegistration Desk, Dupont Foyer, Second Floor
7:30 AM 9:00 AM Continental Breakfast...Dupont Foyer
8:30 AM 10:00 AM CONCURRENT SESSIONS D
1. Innovations in Nonprofit Budgeting.Georgetown II Chair: Helisse Levine, Long Island University
Discussant: Beverly Bunch, University of Illinois-Springfield
Borrowing for Good: The Use of Tax-Exempt Debt by Public Charities
Thad Calabrese, New York University
Todd Ely, University of Colorado, Denver
Through the Analysts Looking Glass: Nonprofit Influence on Budget Outcomes
Sarah Beth Gehl, Georgia State University
State of Nonprofit Finance Research: Problems or Opportunities?
Alicia Schatteman, Northern Illinois University
Tammy Waymire, Northern Illinois University
Crowding Out or Crowding In? -- An Analysis of Private Contributions and Government Grants in Housing Nonprofits
Janey Wang, San Francisco State University
Jennifer Shea, San Francisco State University
2. Innovations to Support Local GovernmentsSalon F Chair: Yilin Hou, Syracuse University
Helpful Local Surtaxes? Florida and Disadvantaged Families
Bruce McDonald, III, Indiana University South Bend
D. Ryan Miller, Georgia Southern University
Robert J. Eger, III, Naval Postgraduate School
New Markets Tax Credit (NMTC) in Low-Income Communities: A
Comparative Analysis of Economic Development Outcomes in Georgia and
Illinois
Deborah A. Carroll, University of Georgia
Jekyung Lee, University of Georgia
11
Determinants of Local Infrastructure Investment and its Impacts: Examining
the Development of Georgia
Ping Zhang, University of Georgia
Yilin Hou, Syracuse University
Capitalization of Education Quality in Property Value: An Empirical Study of
Beijing
Qiang Ren, Central University of Finance and Economics
Yilin Hou, Syracuse University
3. State Budget Priorities Following the Recession.Salon G Chair / Discussant: Odd Stalebrink, Penn State University
US Sub-national Governmental Response to the Financial Crisis: Implications
for the Equitable Distribution of the Costs and Benefits of Public Services Blue Wooldridge, Virginia Commonwealth University
Heidi Jane Smith, International Consultant
After the Fall: Governors and State Budget Priorities following the Great
Recession
Katherine Willoughby, Georgia State University
Price Tags or Guesstimates? Fiscal Notes in Illinois
Nancy Hudspeth, University of Illinois, Chicago
Its always something Actions and Reactions to Budget Balancing in Maryland
Warren Deschenaux, Maryland General Assembly
David B. Juppe, Maryland General Assembly
4. State Income Taxes and Tax Credits....Salon H Chair: Rui Sun, California State University, Dominguez Hills
Discussant: P. Cary Christian, Georgia Southern University
The Effect of Connecticuts Income Tax Adoption on Residency Decisions Whitney Afonso, University of North Carolina at Chapel Hill
Cyclical Asymmetry of State Tax Rate Changes
Sunjoo Kwak, University of Alabama at Birmingham
Louisiana Tax Reform Proposal of 2013: Proposed Income Tax Repeal and
Sales Tax Increase Analysis
Boris Morozov, Louisiana State University
Lights, Camera, Action: The Adoption of State Film Tax Credits
12
David L. Sjoquist, Georgia State University
Emefa Sewordor, Georgia State University
5. The Financial Management of Collaboration: Financial Management across Boundaries..Meeting Room 3017
Chair / Discussant: Benedict S. Jimenez, Northeastern University
Collaborative Financial Management Practices within the Department of
Defense Col. Robert Nye, United States Army War College
How Municipal Collaboration Reshapes the Budgeting Process: Further
Evidence from Illinois Public Management Networks
Kurt Thurmaier, Northern Illinois University
David Mitchell, Northern Illinois University
Interlocal Finance: Identifying the Transaction Costs of Cooperation Across
Local Governments in Texas
Simon Andrew, University of North Texas
Jesseca E. Short, University of North Texas
Establishing Theory for the Financial Management of Governance and
Collaboration
Zachary Mohr, University of North Carolina-Charlotte
10:00 AM 10:15 AM REFRESHMENT BREAK.Dupont Foyer
******************************************************************************
10:15 AM 11:45 AM PLENARYWest End Ballroom AB
ACCA
******************************************************************************
12:00 PM 1:15 PM AWARDS LUNCHEON.West End Ballroom AB
Sponsored by ACCA
PFP Jesse Burkhead Award: Best article published in Public Budgeting & Finance in 2012
Michael Curro Student Paper Award: Best written paper in a class or under faculty
supervision
S. Kenneth Howard Award: Lifetime achievements by a practitioner in the field of budgeting
and financial management
13
Aaron Wildavsky Award: Lifetime achievements in the field of budgeting and financial
management
******************************************************************************
1:30 PM 3:00 PM CONCURRENT SESSIONS E
1. Transportation, Infrastructure Finance, and Public Utility.Georgetown II Chair: Wie Yusuf, Old Dominion University
Discussant: Charlotte Kirschner, The Ohio State University
Fiscal Brownout: Potential Impacts of Enterprise Fund Regulation on Eastern
North Carolinas Electricities Kenneth Hunter, City of Rocky Mount, North Carolina
The Politics of Energy Budgeting: Forecasting Severance Taxes amidst
Economic Growth, Environmental Sustainability and Market Volatility in the
US States
Michael Brogan, Rider University
Charles Tien, City University of New York-Hunter College
Transportation Revenues and Expenditures in Kentucky: Measuring Historical
Sufficiency and Defining Future Scenarios
Bryan Gibson, Kentucky Transportation Center, University of Kentucky
Dwight Denison, University of Kentucky
Candice Wallace
Doug Kreis, Kentucky Transportation Center, University of Kentucky
Banking on Infrastructure: Examining the Fiscal Effects of State
Infrastructure Bank (SIB) Loans on Leveraging Local Transportation
Investment
Can Chen, University of Nebraska at Omaha
From Value Increase to Value Capture: The Case of Maple Grove, Minnesota
Zhirong (Jerry) Zhao, University of Minnesota
2. Forecasting Issues and Trends.Salon F Chair: Jane Beckett-Camarata, Penn State University-Harrisburg
Revenue Forecasting Accuracy
Daniel Williams, Baruch College
Joseph Onochie, Baruch College
An Examination of Revenue Forecasting in the 50 States
Donald Boyd, Rockefeller Institute of Government
14
Forecasting Accuracy in Virginia
James Conant, George Mason University
Using IMPLAN to forecast the fiscal impact of changes
John Wong, University of North Texas
3. Local Fiscal Policy and Budget StabilizationSalon G Chair / Discussant: Agustin P. Leon-Moreta, Florida State University
Tax Instruments and Local Government Budget Stability
Yilin Hou, Syracuse University
Jason Seligman, The Ohio State University
Budget Stabilization in Municipalities: Evidence from Chicago Suburbs 1997 2011
Rebecca Hendrick, University of Illinois at Chicago
Fiscal Slack and Local Expenditure Stabilization West Coast Style Justin Marlowe, University of Washington
Great Recession and Responses to the Crisis in North Carolina Counties
Wen Wang, Indiana University-Purdue University Indianapolis
4. Winners and Losers in Sales Tax CollectionsSalon H Chair: Whitney Afonso, University of North Carolina at Chapel Hill
Sales Tax Distribution in Urban and Rural Counties in North Carolina: Who
Wins and Who Loses?
Whitney Afonso, University of North Carolina at Chapel Hill
A Typology of Sales Tax Evaders: Targeting Enforcement to Diverse Intentions
P. Cary Christian, Georgia Southern University
The Future of Online Sales Taxes
Andrew Wesemann, University of Missouri
Charles E. Menifield, University of Missouri
Political Determinants of State Sales Tax Base Erosion
Geoffrey Propheter, The George Washington University
Confusion About General Consumption Taxation in American Tax Policy:
Avoiding a National Value-Added Tax While Expanding Reliance on State
Retail Sales Taxes
John L. Mikesell, Indiana University
15
5. Rainy Day and Fund BalancesMeeting Room 3017 Chair / Discussant: Thad Calabrese, New York University
Do States Use Rainy Day Funds When it Pours? Disaster-Stabilization Funds
in the Gulf Coast States
Charlotte Kirschner, The Ohio State University
Akheil Singla, The Ohio State University
Unclaimed Property: An Untapped Revenue Source for States?
Darrin Wilson Florida Atlantic University
Gao Liu, Florida Atlantic University
The Interactive Effect of Fund Balance and Revenue Diversity on Local
Government Fiscal Sustainability
David Wachira, The World Bank
A Spatial Analysis of Florida Local Governments Unreserved Fund Balance Hai (David) Guo, Florida International University
Wen Wang, Indiana University-Purdue University Indianapolis
3:00 PM 3:15 PM REFRESHMENT BREAK.Dupont Foyer
3:15 PM 4:45 PM CONCURRENT SESSIONS F
1. Financing Primary and Secondary EducationGeorgetown II Chair / Discussant: Elizabeth S. Overman, University of Central Oklahoma
Financial Implications of School Choice for Public School Systems
James A. Richardson, Louisiana State University
Roy L. Heidelberg, Louisiana State University
Fiscal Decentralization, Administrative Decentralization, and Performance
Gaps between Low-Income and Non-Low Income Students
Abhisekh Ghosh Moulick, Texas A&M University
Politics or Professionalism? Budgeting for Bilingual Education
Carla M. Flink, Texas A&M University
Angel Luis Molina, Jr., Texas A&M University
Do the Dollars Add Up? The Missing Link between Capital Infrastructure
Finance and School District Performance
Edward D. Vargas, University of New Mexico
Tima Moldogaziev, University of South Carolina
Institutional Arrangements for Public Library Funding and Spending
JiHyung Park, University of Nebraska at Omaha
16
Carol Ebdon, University of Nebraska at Omaha
Aimee Franklin, University of Oklahoma
2. Forecasting Issues and Trends.Salon F Chair: Jane Beckett-Camarata, Penn State University-Harrisburg
A Dirty Approach to Efficient Budget Forecasting Bruce McDonald, III, Indiana University South Bend
State Revenue Forecasting Practices in the Commonwealth of Pennsylvania
Jane Beckett-Camarata, Penn State University-Harrisburg
The Value of Consensus Forecasting for Producing a Binding Revenue
Baseline: An Indiana Case Study
John L. Mikewell, Indiana University
Justin Ross, Indiana University
3. Implications for TELS.Salon G Chair / Discussant: Rayna L. Stoycheva, University of Miami
Tax-Expenditure Limitations and Local Government Reorganization in the
United States
Agustin P. Leon-Moreta, Florida State University
Budgetary Constraints and Employee Turnover: The Case of Binding School
District Tax and Expenditure Limitations (TELS)
Michael S. Hayes, American University
Spatial Implications of Tax and Expenditure Limitations
Marvin Ward Jr., DC Office of Revenue Analysis
4. Improving Child and Welfare SpendingSalon H Chair: Sarah Beth Gehl, Georgia State University
Discussant: Katherine Willoughby, Georgia State University
Identifying Child Care Subsidy Policy Precedents and Simulating Costs across
States
Beth Neary, University of Connecticut
Why did State Leaders Change their Minds on the Health Care Law?
Dan Wang, Arizona State University
Health Care Spending and Health Outcomes
Michelle Pfister, University of Missouri
Charles E. Menifield, University of Missouri
17
Race to the Bottom? Relative Benefits Impact on Welfare Expenditure Nakhyeok Choi, Florida International University
5. Bankruptcy and Decentralization: Are They Really Connected?...................................................................................Meeting Room 3017
Chair / Discussant: Alexandru V. Roman, California State University San
Bernardino
Emergency Financial Managers: Delegated Powers, Fiscal Efficacy and Rising
Conflicts
Michael Thom, University of Southern California
Twyla Blackmond Larnell, Loyola University
Bankruptcy Triggers and their Relation to Fiscal Solvency: An Examination of
Local Governments in Illinois
Rebecca M. Hendrick, University of Illinois at Chicago
Andrew W. Crosby, University of Illinois at Chicago
Does Taking Longer to Budget Lead to Better Fiscal Conditions?
Elaine Yi Lu, City University of New York-John Jay College
Blind, Broke, and Bedlam? Bankruptcy in Stockton, Vallejo, and San
Bernardino
Jim Comeaux, The Ohio State University
Akheil Singla, The Ohio State University
Charlotte Kirschner, The Ohio State University
How Does Fiscal Decentralization Affect the Financial Condition of State and
Municipal Governments?
Samuel B. Stone, California State University, Fullerton
4:45 PM 5:30 PM ABFM Annual Members' Meeting..Salon F
5:30 PM 7:30 PM RECEPTIONDupont Ballroom
******************************
18
SATURDAY, OCTOBER 5th
7:30 AM 12:00 PM Registration.Registration Desk, Dupont Foyer, Second Floor
7:30 AM 9:00 AM Continental Breakfast...Dupont Foyer
8:30 AM 10:00 AM CONCURRENT SESSIONS G
1. Efficiency and Effectiveness in Service DeliveryGeorgetown II Chair / Discussant: Kenneth Hunter, City of Rocky Mount, North Carolina
Assessing Best Value Services and Alternative Service Delivery Options Trends
Christine Smith, Baker Tilly
Does Service Consolidation Affect Municipal Spending: The Case of Wisconsin
Municipalities
Craig S. Maher, Northern Illinois University
Katherine Piker, Northern Illinois University
Factors Affecting Performance Budgeting: A Discriminant Analysis of Cost
Effectiveness in Budgeting for Municipal Service Delivery
Kenneth A. Klase, University of North Carolina at Greensboro
Consolidation of Local Government Functions: Cost Savings and Policy
Implications for the Local Public Service Provision
Olha Krupa, Seattle University
2. The Assignment of Public Service Responsibilities: Examination of the Causes and Effects of Fiscal Decentralization, Outsourcing, and Local Debt
Management............................................................................................................Salon F
Chair: Thad Calabrese, New York University
Discussant: Jacob Fowles, University of Kansas
Fiscal Centralization and State and Local Government Payrolls: Analysis with
State and County Panel Data from 1977 to 2007
John Foster, Southern Illinois University Edwardsville
Eugenia F. Toma, University of Kentucky
Matthew Howell, Eastern Kentucky University
Unobserved Heterogeneity and Bias in Tests of the Leviathan Hypothesis
Carlos Lopes, Midway College
Local Government Risk Assessment: The Effect of Government Type on Credit
Rating Decisions
Robert A. Greer, University of Georgia
19
Produce or Buy? An Analysis of Government Outsourcing Decisions from the
Transaction Cost and Revenue Volatility Perspectives
Zhiwei Zhang, University of Kentucky
3. Financial Risks and Investment PoolsSalon G Chair: Kenneth A. Kriz, Wichita State University
Discussant: Rebecca M. Hendrick, University of Illinois at Chicago
Analyzing Changes in Asset Concentrations of LGIPs
Jeongwoo Kim, Sam Houston State University
Managing Financial Risk in the Public Sector: Financial Wizard/Trail
Blazer/Politician the Role of the Public Sector Risk Manager Melissa Baur, Grant Thornton
Molly Curl, Grant Thornton
Investing Public Funds: Determinants of the Use of Local Government
Investment Pools by Municipalities in Texas
Robert Bland, University of North Texas and Visiting Professor, University of
Texas at Austin
Julius Nukpezah, University of North Texas
Debts Designed for Governmental Contractual Obligations: Borrowing Costs
of Certificate of Obligation in Texas
Wei-Liang Lung, University of North Texas
Simon Andrew, University of North Texas
4. Tax Fairness, Unemployment Trust Funds and Social Security Reform.Salon H Chair: Andrew Wesemann, University of Missouri
Unemployment Insurance Trust Fund Solvency: An Analysis of Balances and
State Management Practices
Bryan Gibson, University of Kentucky
Are You Paying Your Fair Share?
James M. Hurley, District of Columbia Office of Finance and Resource
Management
Behavioral Changes of Local Governments Under Fiscal Constraints: Colorado
Case
Jung-Joo Lee, Seoul Womens University
Fiscally & Morally Responsible Social Security (Oasi Payroll Tax) Reform
Brett Bergen, U.S. Navy
20
5. The Future of Higher Education..Meeting Room 3017 Chair: James A. Richardson, Louisiana State University
Discussant: Michael S. Hayes, American University
Costs Up/Revenues Down: Trends in Higher Education Finance
Elizabeth S. Overman, University of Central Oklahoma
University Financial Management: Can Public Universities Control Costs?
Donijo Robbins, Grand Valley State University
Mark Hoffman, Grand Valley State University
Education of Budget Officers Edward Anthony Lehan, Independent Consultant
Kinky Aid and Student Loans: Does Tax-Based Aid Affect Students' Debt?
Tatyana Guzman, Cleveland State University
10:00 AM 10:15 AM REFRESHMENT BREAKDupont Foyer
10:15 AM 11:45 AM CONCURRENT SESSIONS H
1. Roundtable: How Results Teams Allocate Resources in Baltimores Outcome Budgeting SystemGeorgetown II
Chairs: Andrew Kleine, City of Baltimore & Roy Meyers, University of
Maryland-Baltimore County
Panel Participants: Dan Sparaco, Assistant Deputy Chief of Operations, Mayors Office Michael Pokorny, Department of Housing and Community Development
Beth Strommen, Sustainability Coordinator, Department of Planning
2. Using Transparency to Improve Budgetary CorruptionSalon F Chair / Discussant: Michael Thom, University of Southern California
The Impact of Public Officials Corruption on the Size and Allocation of U.S. State Spending
Cheol Liu, Indiana University
John L. Mikesell, Indiana University
Fiscal Federalism Toward Corruption or Transparency-Empirical Evidence
from the United States
Jongmin Shon, University of Georgia
Yoon Kyoung Cho, University of Georgia
Government, Money, and Fraud
Sawsan A. Abutabanjeh, Old Dominion University
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Politics, Economics, and Cross-Continental Fiscal Transparency: What about
it?
Theodore Arapis, Villanova University
Vincent Reitano, Villanova University
3. Capital Expenditures During Budgetary ShortfallsSalon G Chair: Charlotte Kirschner, The Ohio State University
Unorthodox Capital Project Funding Cash Angie Flick, Arizona State University, Management and Budget Supervisor with
Maricopa County
Estimating Net Resources in Capital Improvement Planning
Gerald J. Miller, Arizona State University
The Exploration of Adoption Administrative Innovations in Capital Budgeting
at the State Level
Natalia Ermasova, Governors State University
Budgets the Comprehensive Management of the Industrial Cities
Nedal Salman Al Hammad, Finance and Budgeting Department, Royal
Commission at Yanbu, Kingdom of Saudi Arabia
Dollars for Lives: The Effect of Capital Expenditures on Traffic Fatalities
Ryan Yeung, State University of New York-Brockport
Phuong Nguyen-Hoang, University of Iowa
4. State Budget Issues.Salon H Chair / Discussant: Carolyn Bourdeaux, Georgia State University
Is State Rebudgeting a Function of Balancing Revenue or Elasticity?
Meagan M. Jordan, Old Dominion University
Wenli Yan, Virginia Commonwealth University
Making a Judgment of Accountability: Limitations to Analyzing Budgets &
Structural Balance Utilizing State CAFRs Melinda James Lopez, Auburn University
State Debt Resource Constraints
Robert A. Greer, University of Georgia
Dwight Denison, University of Kentucky
Using Financial Ratios to Assess State Financial Condition: A Reliable
Measure?
Sarah Arnett, Government Accountability Office
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Speaking Truth to Power? Policy Advice in the Legislature
John Bartle, University of Nebraska-Omaha
5. The Role of Pay for Success in Public FinanceMeeting Room 3017 Chair: John Grossman, Third Sector Capital Partners
Pay For Success and Social Innovation Financing: Role for Department of
Budget and Financial Management
John Grossman, Third Sector Capital Partners
Presentation title to be determined
Edward Dolan, Commissioner of the Department of Youth Services
Presentation title to be determined
Lili Elkins/Tom Mckenna, Roca Inc.
1:30 PM 3:00 PM CONCURRENT SESSIONS I
1. Federalism and DevolutionGeorgetown II Chair: Marvin Phaup, George Washington University
Assessment of the Intergovernmental Grants in Latin American Sub-National
Governments
Linda Janet Porras-Mendoza, Georgia State University
Persuading Legislators to Give Up their Power of the Purse: a Franco-
American Perspective on Contemporary Budgeting
Alix Meyer, Sciences Po Lyon
An Empirical Analysis of the Equalization Effects of Fiscal Transfers on
County-Level Fiscal Disparities in Henan Province
Li Hui, National University of Singapore
Desegregation, Fiscal Federalism, and the Effects on Intergenerational
Income: A Comparative Consideration of Post-Apartheid South Africa and the
Segregated American South
Sherman A. Cooper, Georgia State University
Overcoming Principal-Agent Goal Disparities between Congress and the
Executive Using Inter-Governmental Transfers
Stuart Kasdin, George Washington University
Federica Iorio, George Washington University
2. The Strategic Use of Public BondsSalon F
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Chair: John Bartle, University of Nebraska-Omaha
Does Public Infrastructure Health Affect State Bond Ratings? Evidence from a
Panel Data Analysis
Can Chen, University of Nebraska at Omaha
Kenneth Kriz, University of Nebraska at Omaha
The Design and Estimation of a Bi-National Bond to Finance Strategic
Infrastructure along the U.S.-Mexico Border
Harikumar Sankaran, New Mexico State University
Violeta Daz, New Mexico State University
Salvador Espinosa, San Diego State University
Assessing Municipal Bond Default Probabilities
Matthew J. Holian, San Jose State University
Marc Joffe, Public Sector Credit Solutions
Bond Repayment Capacity in Developing Countries
Salvador Espinosa, San Diego State University
Christine Martell, University of Colorado Denver
3. Issues in Local Government..Salon G Chair: John Foster Southern Illinois University-Edwardsville
Multi-Year Fiscal Planning and Projections in Local Governments Status and Impact
Holly Sun, George Washington University
Joseph Cordes, George Washington University
Unraveling Fiscal Crisis: What Worked and What Didnt for Local Governments?
Milena I. Neshkova, Florida International University
Hai (David) Guo, Florida International University
The Budget Process in Selected Town Governments: A Survey and Overview
with Implications for the Field
Robert W. Smith, Kennesaw State University
Institutions and Epistemic Communities: The Impact of City Managers on
Fiscal Outcomes
Skip Krueger, University of North Texas
Robert W. Walker, Willamette University
Abraham Benavides, University of North Texas
Kraiwuth Jaikampan, University of North Texas
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Assessing Other Postemployment Benefit Underfunding for Local Governments
in Michigan
Traci Taylor, Michigan State University
Eric Scorsone, Michigan State University
David Schweikhardt, Michigan State University
4. Current Trends, Reform and Conundrums in Government FinanceSalon H Chair: Daniel Williams, Baruch College
Show Me the Money: Local Governments, Nonprofits and Property Tax
Revenues
Helisse Levine, Long Island University
Local Government Bankruptcy: A Reevaluation
Alexandru V. Roman, California State University, San Bernardino
Capital Appreciation Bonds: Californias Latest School Financing Conundrum David Baker, California State University, San Bernardino
Marc K. Fudge, California State University, San Bernardino
The 2008 Fiscal Crisis and Administrative Reform in U. S. State Governments
Hua Xu, Auburn University at Montgomery
Jonathan Justice, University of Delaware
5. Performance Budgeting in Local Government: Why Implement?.........................................................................................Meeting Room 3017
Chair / Discussant: Benjamin Clark, Cleveland State University
Assessing Spending Disparity and Its Causes in Local Public Road:
Performance Measurement for Public Infrastructure
Arwiphawee Srithongrung, University of Nebraska at Omaha
Smart Cuts? Strategic planning, performance management and fiscal
retrenchment in U.S. cities
Benedict S. Jimenez, Northeastern University
Is the Performance Budget Link Illusive? ---A Case Study of Selected Governments
Elaine Yi Lu, City University of New York-John Jay College
Performance-Based Budgeting: What Motivates Municipalities to Adopt It?
JiHyung Park, University of Nebraska at Omaha
Changsoo Song, University of Nebraska at Omaha
Jooho Lee, University of Nebraska at Omaha
3:00 PM 3:15 PM REFRESHMENT BREAK.Dupont Foyer
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3:15 PM 4:45 PM CONCURRENT SESSIONS J
1. The Politics and Economics of Fiscal Rebalancing ("Consolidation")........................................................................................Georgetown II
Chair: Marvin Phaup, Trachtenberg School, George Washington University
Discussants: James Savage, University of Virginia
Marco Cangiano, Fiscal Affairs Department, International Monetary Fund
The Politics of Austerity Paul Posner, George Mason University
The Economics of Rebalancing Douglas Hamilton, Peter G. Peterson Foundation
2. Municipal Bankruptcies: Cases, Trends, and Bankruptcy Risk Pricing...Salon F Chair / Discussant: Tima T. Moldogaziev, University of South Carolina
Federal Bankruptcy Petition of Stockton, California
Ashley K. Ames, Indiana University & State of California Legislative Analysts Office
Why Fears about Municipal Credit Are Overblown
Daniel Bergstresser, Brandeis International Business School
Randolph B. Cohen, MIT Sloan School of Management
The Demise of Harrisburg, Pennsylvania
Jane BeckettCamarata, Penn State UniversityHarrisburg
Not All Bankruptcies Are Created Equal: Empirical Assessment of the Role of
"Bankruptcy Risk" in Credit Ratings and Yields
Tima T. Moldogaziev, University of South Carolina
Sharon N. Kioko, Syracuse University
W. Bartley Hildreth, Georgia State University
3. Defense Spending During the Recession..Salon G Chair: Michael Brogan, Rider University
An Effect of Continuing Resolutions: Evidence of Expense Shifting in U.S.
Army Contract and Supply Spending
Alexander Jacobs, University of Kentucky
Budgetary Impact of Military Base Closing (or Removal from Base Closing
Lists) on Neighboring Municipalities --Effects during the Great Recession and
its Aftermath
Andrew Glassberg, University of Missouri-St. Louis
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Emergent Complex Networks: The Financial Web of Defense Department
Weapons Acquisition Programs
M. Maureen Brown, University of North Carolina-Charlotte
Robert S. Kravchuk, Indiana University
4. Budgeting Theory...Salon H Chair / Discussant: Arwiphawee Srithongrung, University of Nebraska at Omaha
Federal R&D Expenditures: Testing the Punctuated Equilibrium Theory
Benjamin Clark, Cleveland State University
Uncovering the Impact of Strategic Choice in Public Finance: A MetaAnalytic Approach
Jacob Fowles, University of Kansas
Alfred Ho, University of Kansas
Tao Lang, University of Kansas
Qingwang Guo, Remin University of China
Predicting Punctuations: Exploring the Causes of Budgetary Change in Local
Governments
John Kovari, University of Wisconsin-La Crosse
Mapping the Way Forward in Budgeting Theory
Luke Fowler, Mississippi State University
Robert W. Smith, Kennesaw State University
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Join us next year in Grand Rapids, MI! October 2-4, 2014, Amway Grand Plaza
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