Fiscal health publications and presentations

Local Fiscal Health Project Publications and Presentations

• Digital Data Standards Support Greater Transparency & Opportunity in Municipal Bond Markets
  • Journal of Government Financial Management (September 2024)  
• The Fiscal Health of Michigan Local Governments 2021 - 2022
  • Report (April 2024)
• A Twenty-year Review of Flint’s Financial Condition
  • Working paper (June 2022)
  • Financial data dashboard 
• Fiscal Health Case Studies:
  • Fiscal Health in Rural Communities
    • Fiscal Health in Rural Communities: A Case Study of Pine River Township, Michigan (September 2022)
    • Fiscal Health in Rural Counties: A Case Study of Ogemaw County, MI (September 2022)
  • Student case studies series (2021)
• Perceptions of Local Government Fiscal Health and Fiscal Stress: Evidence From Quantile Regressions With Michigan Municipalities and Counties
  • State and Local Government Review (December 2021)
• An Open Data Standard for Local Government Financial Reporting: How it Could Work in Michigan:
  • Working paper (June 2021)
• Local Government Fiscal Health: Comparing Self-Assessments to Conventional Measures:
  • Working paper (March 2019)
  • Public Budgeting & Finance  (April 2019)

Presentations

2022 September - MGFOA Fall Training Institute - Bar Codes and Financial Reporting: XBRL Case Study at the City of Flint

2019 September – Association for Budgeting & Financial Management Annual Conference – How do local government officials perceive fiscal health?

Featured Publication

A Twenty-year Review of Flint’s Financial Condition

This report illustrates how data found in basic financial statements may be used to understand how Flint’s financial condition has changed over time. We draw on data from Flint’s Annual Comprehensive Financial Reports to illustrate how different aspects of Flint’s finances have responded to changing internal and external circumstances.

Read the report

Local Government Fiscal Health in the MPPS

• Annual fiscal health tracking

  • COVID-19 pandemic sparks Michigan local leaders’ concerns for fiscal health (December 2020)
  • Mixed signals continue for Michigan local governments' fiscal health, while future outlooks worsen (December 2019)
  • Despite sustained economic growth, Michigan local government fiscal health still lags (November 2018)
  • Michigan local government officials report complex mix of improvement and decline in fiscal health, but with overall trend moving slowly upward (October 2017)
  • Michigan local governments report first declines in fiscal health trend since 2010 (August 2016)
  • Fiscal health rated relatively good for most jurisdictions, but improvements slow and decline continues for many (September 2015)
  • Michigan local governments finally pass fiscal health tipping point overall, but one in four still report decline (October 2014)
  • Michigan local government fiscal health continues gradual improvement, but smallest jurisdictions lagging (September 2013)
  • Fiscal stress continues for hundreds of Michigan jurisdictions, but conditions trend in positive direction overall (September 2012)
  • MPPS finds fiscal health continues to decline across the state, though some negative trends eased in 2011 (October 2011)
  • Local governments struggle to cope with fiscal, service, and staffing pressures (August 2010)
  • Local Government Fiscal and Economic Development Issues (October 2009)

  System of funding local government

  • Local officials say Michigan’s system of funding local government is broken, and seek State action to fix it (September 2016)
  • Local leaders support reforming Michigan’s system of funding local government (January 2013)

  Property tax appeals and exemptions

  •  Michigan local leaders say property tax appeals are common, disagree with dark stores assessing
  • The impact of tax-exempt properties on Michigan local governments (March 2014)

  Budget surplus vs. deficit

  • Responding to budget surplus vs. deficit: the preferences of Michigan’s local leaders and citizens (December 2015)

  Road funding

  • Local leaders say Michigan road funding needs major increase, but lack consensus on options that would raise the most revenue (February 2015)

  Employee pay and benefits

  • Michigan's local leaders concerned about retiree health care costs and their governments' ability to meet future obligations (October 2015)
  • Michigan local government leaders' views on employee pay and benefits (January 2015)
  • Local government leaders say most employees are not overpaid, though some benefits may be too generous (February 2011)

  Financial management

  • Despite increasingly formal financial management, relatively few Michigan local governments have adopted recommended policies (December 2014)

  Views on bankruptcy

  • Michigan's local leaders generally support Detroit bankruptcy filing despite some concerns (February 2014)

  Public sector unions

  • Michigan local governments continue seeking, and receiving, union concessions (October 2013)
  • Michigan’s local leaders satisfied with union negotiation (October 2012)
  • Public sector unions in Michigan: their presence and impact according to local government leaders (August 2011)

  Personal property tax reform

  • Local leaders support eliminating Michigan’s Personal Property Tax if funds are replaced, but distrust state follow-through (November 2012)

  Economic Vitality Incentive Program (EVIP)

  • State funding incentives increase local collaboration, but also raise concerns (March 2012)
  • Local officials react to state policy innovation tying revenue sharing to dashboards and incentive funding (January 2012)