The Associaton for Budgetng & Financial Management expresses its

great appreciaton to the following sponsors of our 2014 Conference

Premier Sponsor
Gold Level
Bronze Level
Maxine Goodman Levin College of Urban Afairs,
Cleveland State University
University of Connectcut Department of Public Policy
University of Illinois at Chicago,
Department of Public Administraton
Georgia State University,
Department of Public Management & Policy
Kansas University, School of Public Afairs & Administraton M.E. Sharpe, Inc.
New York University Wagner School of Public Service Shanghai University of Finance and Economics
School of Public and Global
Afairs
University at Albany-SUNY,
Rockefeller College of Public Afairs and Policy
Arizona State University, School of Public Afairs
University of Colorado Denver, School of Public Afairs
The Trachtenberg School of Public Policy and
Public Administraton at the George Washington University
School of Public and Internatonal Afairs,
The University of Georgia
Martn School of Public Policy and Administraton,
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 Afairs
University of Nebraska at Omaha,
School of Public Administraton
Rutgers University-Newark,
School of Public Afairs and Administraton
University of Syracuse,
Maxwell School of Citzenship and Public Afairs
Hugo Wall School of Urban and Public Afairs , Wichita State University
Silver Level
School of Public, Nonproft
and Health Administraton
The Associaton for Budgetng and Financial Management (ABFM) is a secton of the American Society for Public Administraton (ASPA).
ABFM aims to promote the professional development of budgetng and fnancial management in the public and non-proft sectors.
Membership in ABFM is available on its own, or as an afliaton with ASPA.
For membership informaton, news, teaching database & more, visit our website
www.ABFM.org
Ofcers

Chair Charles Menifeld
University of Missouri

Immediate Past Chair Scot Patson
Executve 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

Newsleter Editor Kenneth Hunter
City of Rocky Mount, North Carolina

ASPA Liaison Toni Samuel
Executve Director, ASPA

ABFM Representatve to GASAC Daniel Smith
New York University

ABFM Representatves to PFP Board
Carol Ebdon
Robert Kravchuk
Charles Menifeld
Scot Patson
James Savage
2014 Commitees
Executve Commitee
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)
Christne Martell, University of ColoradoDenver (2014-2016 Term)
David Matkin, University of AlbanySUNY (2014-2016 Term)
Zhirong Jerry Zhao , University of Minnesota (2014-2016 Term)
Hai David Guo, Florida Internatonal University (2015-2017 Term)
Olga Smirnova, East Carolina University (2015-2017 Term)
Bryan Sullivan, State of Delaware OMB (2015-2017 Term)

2014 Conference Commitee
Chair, Robert Kravchuk, Indiana University
Fundraising, Kenneth Hunter, City of Rocky Mount, North Carolina

2016 Conference Selecton Commitee
Chair, Carolyn Bourdeaux, Georgia State University
Ben Clark, Cleveland State University
David Matkin, University of Albany-SUNY
Olga Smirnova, East Carolina University
Ex Ofcio, Deborah Carroll, The University of Georgia
Ex Ofcio, Charles Menifeld, University of Missouri

Michael Curro Student Paper Award Commitee
Chair, Bryan Sullivan, State of Delaware OMB
David Matkin, University of Albany-SUNY
Christne Martell, University of Colorado-Denver
Wie Yusuf, Old Dominion University

S. Kenneth Howard Award Commitee
Chair, Scot Patson, NASBO
Sandra Beate, GAO
Merl Hackbarth, University of Kentucky
Daniel Smith, New York University

Aaron Wildavsky Award Commitee
Chair, Charles Menifeld, University of Missouri
Tom Lauth, The University of Georgia (retred)
Irene Rubin, University of Illinois (retred)
James Savage, University of Virginia


Board Nominatng Commitee
Chair, Scot Patson, NASBO
Paul Posner, George Mason University
Marilyn Rubin, John Jay College-CUNY
Marvin Phaup, George Washington University

CONCORSE LEVEL2ND FLOOR
CONFERENCE SITE OVERVIEW
This years ABFM Conference is being held at the spacious Amway Grand Plaza Hotel, a
facility that features 47,000 square feet of functon space and meetng accommodatons
for 12 to 1,200 registrants. All scheduled conference actvites will take place on the
Concourse Level (2nd Floor) and Conference Level (3rd foor) of the hotel. Rooms ut-
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
Marriot and Courtyard by
Marriot, as well as parking.
CONFERENCE LEVEL3RD FLOOR
Berkey
Room Haldane
Room
Emerald
Room
Imperial Ballroom
Governors
Room
Grandview A
Grand-
view
B/C
Local Informaton & Dining Suggestons
Nearby Business Locatons
Diplomat Pharmacy214 Fulton St. E (0.6mi East)
Walgreens800 Leonard St. NW (1.5mi Northwest)
FedEx Ofce (Kinkos) - 233 Fulton St. W (0.2mi South)
CitBank2101 L St. NW (0.2mi)
Wells Fargo Bank2000 L St. NW (0.2mi)
PNC Bank1920 L St. NW (0.2mi)
Zellars168 Louis Campau, Basement Level (0.1mi Southeast)
Grand Central57 Monroe Center St. NW (0.3mi Southeast)
Coles Quality Foods25 Otawa Ave. SW (0.3mi South)
Fast Food/Sandwiches
Subway163 Monroe Ave. NW (0.1mi Southeast)
Qdoba Mexican Grill25 Michigan St. NE (0.4mi Northeast)
Smashburger25 Michigan St. NE (0.4mi Northeast)
Jimmy Johns649 Monroe Ave. NW (0.6mi North)
Dairy Queen956 Fulton St. W (0.9mi West)


Nearby Restaurants (Within 1mi of Hotel)
Benthams Riverfront187 Monroe Ave. NW (on site)
Bulls Head Tavern188 Monroe Ave. NW (0.1mi)
The Chop House190 Monroe Ave. NW (0.1mi
Big O Caf80 Otawa Ave. NW (0.2mi)
HopCat25 Iona Ave. SW (0.3mi)
San Chez A Tapas Bistro38 Fulton St. W (0.3mi SE)
Rockwell Republic45 S Division St. (0.4mi)
Heritage151 Fountain St. NE (0.5mi)
Cotage18 Lagrave Ave. SE (0.5mi)
Founders Brewing Co.235 Grandville Ave. (0.6mi)
Ground Transportaton
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 Registraton
Registraton Desk,West Concourse,
2nd Floor
7:30-9am Contnental Breakfast West Concourse, 2nd Floor
8:30-10am Concurrent Sessions
Financing Charter Schools Emerald, 2nd Floor

Chair: Robert Bifulco, The Maxwell School of Citzenship & Public Afairs, Syracuse University
What is the Impact of State Funding Policies on the Locaton of Charter Schools? A Comparatve Analysis
Christan Buerger, Doctoral Student, The Maxwell School of Citzenship & Public Afairs Syracuse University
Discussant: Anna Lukemeyer, University of Nevada, Las Vegas
Building Blocks: Financing Charter School Facilites
Todd Ely, Assistant Professor, School of Public Afairs, 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 Budgetng 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 Pragmatsm as a Framework to Understand the Practce of Government Finance
John Bartle, Dean, College of Public Afairs and Community Service, University of Nebraska at Omaha
Carol Ebdon, Regents/Foundaton Professor, University of Nebraska at Omaha
Ordering Chaos: The Performance Consequences of Budgetary Changes
Carla Flink, Department of Politcal Science, Texas A&M University
Performance Budgetng / Budgetng for Results by States: Exploring the Chasm Between Concept and Results
John L. Mikesell, Chancellors Professor, School of Public & Environmental Afairs, Indiana University
Daniel Mullins, Professor, School of Public Afairs, American University
Chad Smith, Doctoral Candidate, School of Public Afairs, American University
Marvin Ward, Government of the District of Columbia
Flypaper Efect or Fungibility? The Use of Homeland Security Grants in California County Areas
Charlote Kirschner, Assistant Professor, John Glenn School of Public Afairs, The Ohio State University
Thomas P. Lauth, The University of Georgia
Federal Appropriatons Process: Perceptons and Practce Grandview B&C, 3rd Floor

Chair: Karen Kunz, West Virginia University
Discussant: Samuel B. Stone, California State University, Fullerton
Discretonary Versus Mandatory Spending: A Useful Distncton?
S. Anthony McCann, Adjunct Faculty, University of Maryland, School of Public Policy
The Great Shif in Control of Federal Spending
Edward A. Brigham, Independent Consultant
Contnuing Resolutons: A New Method of Appropriatons
Jonathan Stehle, Senior Analyst, US Government Accountability Ofce
An Agency Perspectve on the Current Appropriatons Process
C. Patrick Washington, Senior Program Analyst, Ofce of the Inspector General, Small Business
Administraton

2014 ABFM Annual Conference Page 8
THURSDAY, OCTOBER 3RD (CONTINUED)
8:30-10am Concurrent Sessions (Contnued)
Issues in Financial Management Berkey, 3rd Floor

Chair: David Guo, Florida Internatonal University
Discussant: Michael T. Peddle, Northern Illinois University
Using Networks, Partnerships, and Innovaton to Increase Deal Flow for Revolving Loan Funds
L. Ray Morris, Deputy Executve Director. Regional Planning Commission for Greater Birmingham, AL
Yvonne Murray, Director of Economic Development, Regional Planning Commission for Greater
Birmingham, AL
Analyzing the Allocaton of Repos in LGIP Portolios
Jeongwoo Kim, Assistant Professor, Department of Politcal Science, Sam Houston State University
Determinants of Government Partcipaton in Local Government Investment Pools
Bob Bland, Professor, Department of Public Administraton, University of North Texas and Visitng
Professor, LBJ School of Public Afairs, The University of Texas at Austn
Julius Nukpezah, Doctoral Candidate, Department of Public Administraton, University of North Texas
Innovatve Financing Testng the Citzens Perspectve
Hai (David) Guo, Assistant Professor, Florida Internatonal University
Alfred Tat-Kei Ho, Associate Professor, University of Kansas
State Debt Transparency and Credit Ratngs Haldane, 3rd Floor

Chair: Wen Wang, School of Public & Environmental Afairs, Indiana University/Purdue Univ-Indianapolis
Discussant: Tima Moldogaziev, University of Georgia
Government Ownership as Quality Creaton? Case of Ratng Decisions for Hospital Municipal Bonds
Nathan Dong, Assistant Professor, Mailman School of Public Health, Columbia University
Are Credit Ratngs on State Government Infated?
Sungchan Kim, Department of Politcal Science and Public Administraton, Mississippi State University
Soyoung Park, School of Public & Internatonal Afairs, University of Baltmore
Efects of 311-Enabled Coproducton on Local Government Credit Ratngs
Benjamin Y. Clark, Assistant Professor, Levin College of Urban Afairs, Cleveland State University
Tatyana Guzman, Assistant Professor, Levin College of Urban Afairs, Cleveland State University
The Impact of Economic, Fiscal, and Politcal Factors on State Debt Disclosure
Bo Zhao, Senior Economist, Federal Reserve bank of Boston
Wen Wang, School of Public & Environmental Afairs, Indiana University/Purdue University-Indianapolis
Modeling State Credit Risks in Illinois and Indiana
Marc D. Jofe, Principal Consultant, Public Sector Credit Solutons
10-10:15am Refreshment Break West Concourse, 2nd Floor

2014 ABFM Annual Conference Page 9
THURSDAY, OCTOBER 3RD (CONTINUED)
10:15-11:45am Concurrent Sessions
Local Government Financial Indicators Emerald, 2nd Floor

Chair: Charlote 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
Charlote 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
Afairs, Indiana University
Caitlin Cheek, MPA Candidate, School of Public & Environmental Afairs, Indiana University
Fiscal Conditon Determinants Before and Afer 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 Internatonal Afairs, North Carolina State
University
Lauren Miltenberger, Assistant Professor, Department of Public Administraton, Villanova University
Theodore Arapis, Assistant Professor, Department of Public Administraton, Villanova University
Capital Budgetng Theory and Practcal Implicatons Grandview A, 3rd Floor

Chair: Nancy McCarthy-Snyder, Wichita State University
Discussant: Arwiphawee Srithongrung, Wichita State University
Cognitve Biases and Their Efect on Capital Budgetng Decisions
Kenneth A. Kriz, Regents Distnguished Professor and Director, Kansas Public Finance Center, Hugo Wall
School of Public Afairs, Wichita State University
Community Engagement in Capital Planning
Beverly S. Bunch, Professor, University of Illinois at Springfeld
Junfeng Wang, Assistant Professor, University of Illinois at Springfeld
Decision-making in Capital Budgetng: Are Satsfce and Social Judgment Cues Myth or Reality?
Arwiphawee Srithongrung, Associate Professor, Hugo Wall School of Public Afairs, Wichita State University
Disentangling the Myth of the Fragile Foundaton: The Dynamic Impacts of Public Infrastructure Financing
and Fiscal Insttutons on State Infrastructure Quality
Can Chen, PhD Candidate, University of Nebraska at Omaha

Federal Expenditures: the Budget Control Act of 2011, the
Appropriatons Process & Agency Impacts
Grandview B&C, 3rd Floor

Chair: Gerald J. Miller, Arizona State University
Discussant: Jay Eungha Ryu, Ohio University
The Politcs of Budget Allocaton Decisions Under Austerity
Stuart Kasdin, Assistant Professor, George Washington University
Pavel Oleinikov, Lecturer, University of California, Santa Barbara
Who Benefts (and Who Pays): Competng Designs in Doing Federal Expenditure Analysis
Gerald J. Miller, Professor, School of Public Afairs, 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 Internatonal Afairs, George Mason University

2014 ABFM Annual Conference Page 10
THURSDAY, OCTOBER 3RD (CONTINUED)
10:15-11:45am Concurrent Sessions (Contnued)
Tax Incentves: 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 Brownfeld Credits: What Not to Do
Don Boyd, Senior Fellow, Nelson A. Rockefeller Insttute of Government, State University of New York at
Albany
Homestead Relief and the Confuence of Aid and Tax Limits: A Look at New York
Catherine Collins, Senior Research Associate and Associate Director, George Washington Insttute of
Public Policy, The George Washington University
The Difusion of State Tax Incentves for Business
Stephanie Leiser, Evans School of Public Afairs, University of Washington
The Age-Old Questons: Do Incentves Workand Does It Mater?
Billy Hamilton, Executve Vice Chancellor and Chief Financial Ofcer, Texas A&M University System
Policy Analysis in the States: Important or Insignifcant? Haldane, 3rd Floor

Chair: John Bartle, College of Public Afairs and Community Service, University of Nebraska at Omaha
Discussant: Bo Zhao, Federal Reserve bank of Boston
The Policy Context of Communicatng Analysis with Public Ofcials: A case Study of Michigan
Douglas Carr, Associate Professor, Oakland University
Efectve Policy Advice: Planning, Informaton and Politcs in Nebraska
John Bartle, Dean, College of Public Afairs and Community Service, University of Nebraska at
Omaha
The Expert Pathway: Promise and Pitalls
Paul Posner, Professor and Director, Centers on the Public Service, School of Public and Internatonal
Afairs, George Mason University
12-1:15pm Intermediate Sessions

Graduate Poster Session West Concourse, 2nd Floor
Diferentatng Competton: Explaining Business Locaton Paterns in US Cites
Michael Overton, Doctoral Candidate, University of North Texas
Efects 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 Stll Vote with their feet Based on the Tax Rate? Focusing on the Realized Households Mobility
Decision from SIPP Data
Yoon Cho, Doctoral Candidate, University of Georgia
Do Traditonal Public School Districts Issue More Debt When faced with Competton 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 Derivatves
Akheil Singla, Doctoral Candidate, The Ohio State University
Citys Financial Conditon: Do Financial Factors Afect Municipal Bond Ratngs
Ju-Ying Yang, Doctoral Candidate, University of Illinois at Chicago
Surviving the Government Shutdown: Insights from the Benefts Theory of Nonproft Finance
Elizabeth A. M. Searing, Doctoral Candidate, Georgia State University
Jung-In Soh, Doctoral Candidate, Georgia State University
Do Nonproft Organizatons Need a Rainy-Day Fund? Nonproft Operatng Reserves and Financial
Vulnerability?
Min Su, Doctoral Candidate, Georgia State University



2014 ABFM Annual Conference Page 11
THURSDAY, OCTOBER 3RD (CONTINUED)
12-1:15pm Intermediate Sessions (Contnued)
Graduate Poster Session (Contnued) 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 Infuencing Ohio Communites Use of Property Tax Levies to
Fund Public Services
Jenny Brodie, Doctoral Candidate, The Ohio State University
Minority Educatonal 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 Accountng Standards Board

General informatonal session on GASBs agenda for 2014-15, including other postemployment benefts (retree health
insurance), leases, fair value reportng, fduciary responsibilites, and tax abatement disclosures. Bring a Lunch and
Partcipate!
Conversaton with the Editors of Public Budgetng & Finance Berkey, 3rd Floor
Editors Phil Joyce and Bill Simonsen will be available to address questons about their vision for PB&F, the journals
editorial policies, review process, tmetable, and to answer any specifc questons that members may have about the
artcle submission / review process. Bring a Lunch and Commune with the Editors!
1:30-3pm Concurrent Sessions
Issues in State Tax Policy & Administraton 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 Optonal
Tourist Development Tax
Jun Ki Lee, Doctoral Student, Askew School of Public Administraton and Policy, Florida State University
Tae Seop Yoon, Askew School of Public Administraton and Policy, Florida State University
Energy Bias: Evaluatng Volatlity in Forecasts of Coal, Oil, Gasoline, and Natural Gas Severance Taxes
in the States
Michael Brogan, Associate Professor, Department of Politcal Science, Rider University
States EITC Outreach Response to Federal Incentves: 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 Diversifcaton 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 Administraton & Policy, University of Georgia
Does Revenue Diversifcaton or Revenue Elastcity 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 & Internatonal Afairs, North Carolina State University
The Efects of Intrastate Fiscal Decentralizaton on the Fiscal Conditon of State Governments
Samuel B. Stone, Assistant Professor, California State University, Fullerton





2014 ABFM Annual Conference Page 12
THURSDAY, OCTOBER 2ND (CONTINUED)
1:30-3pm Concurrent Sessions (Contnued)
Current Financial Challenges for Charitable Organizatons Grandview B&C, 3rd Floor

Chair: Donijo Robbins, Grand Valley State University
Discussant: Justn Marlowe, University of Washington
By the Book: Financing of Municipal Libraries
Alicia Schateman, Assistant Professor, Department of Public Administraton, Northern Illinois University
Ben Bingle, Doctoral Student, Department of Public Administraton, 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, Nonproft & Health Administraton, Grand Valley
State University
Donijo Robbins, Professor, School of Public, Nonproft & Health Administraton, Grand Valley State University
The Taxman Cometh for Charites: State Sales Taxaton of Nonprofts as a Basis or Revenue
Kellie McGiverin-Bohan, Doctoral Candidate, Indiana University
Sarah Larson, Visitng 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 Afordability of State Debt
Jennifer Weiner, Senior Policy Analyst, Federal Reserve bank of Boston
Economic and Insttutonal Factors of Debt capacity in U.S. Local Governments
Agustn P. Leon-Moreta, Assistant Professor, Department of Public Administraton, University of New
Mexico
Local Government Debt Management and the Great Recession
Robert A. Greer, Assistant Professor, School of Public & Internatonal Afairs, University of Georgia
Dwight Denison, Professor, Martn School of Public Administraton, University of Kentucky
Managing Local Government Debt and Net Assets Over the Economic Cycle
Craig L. Johnson, Associate Professor, School of Public & Environmental Afairs, Indiana University
Modern Challenges in State & Local Financial Management Haldane, 3rd Floor

Panel Moderator:
Community Beneft and ACA: Expected Benefts of Strengthening IRS Rules Defning Community Beneft
Greg Cline, Assistant Professor, Grand Valley State University
Lara Jaskiewicz, Assistant Professor, Grand Valley State University
Back to Square One: Reviewing State Consttutonal Treatment of Public Sector Pensions
Michael Thom, Assistant Professor, Price School of Public Policy
Redistributve Spending in Hard Times A Spatal Analysis of State TANF and Medicaid Spending
Nakhyeok Choi, Doctoral Student, Florida Internatonal University
Hai (David) Guo, Assistant Professor, Florida Internatonal University
3-3:15pm Refreshment Break West Concorse, 2nd Floor
7-8pm Public Finance Publicatons, Inc., Board Meetng Grandview A, 3rd Floor
2014 ABFM Annual Conference Page 13
THURSDAY, OCTOBER 2ND (CONTINUED)
3:15-4:45pm Plenary Session Emerald, 2nd Floor

Sponsored by School of Public and Environmental Afairs, Indiana University

Afer the Great Recession: Practcal Lessons for the Future of Public Budgetng and Fiscal Policy Research
Moderator: Robert S. Kravchuk, School of Public & Environmental Afairs, Indiana University
Speakers
Municipal Finance Research Manifesto: First Wave
W. Bartley Hildreth, Georgia State University
Integrated Mult-level Consideraton of Budget Priorites
Dennis Ippolito, Southern Methodist University
Research on Federal Budgetng--Is it Worth Doing Anymore?
Phil Joyce, University of Maryland
Uncertainty and Public Budgetng
Ylin Hou, Syracuse University
Drawing Budgetary Issues from the Great Recession: OECDs Principles of Budgetary Governance
Joseph White, Case Western Reserve University
6-9pm Recepton Governors Room, 2nd Floor

Sponsored by School of Public and Environmental Afairs, Indiana University and School of Public,
Nonproft and Health Administraton, Grand Valley State University
7-8pm Public Finance Publicatons, Inc., Board Meetng Grandview A, 3rd Floor
2014 ABFM Annual Conference Page 15
FRIDAY, OCTOBER 3RD
7-8:30am ABFM Executve Commitee Meetng Kendall, 3rd Floor
7:30-9am PB&F Editorial Board Meetng Nelson, 3rd Floor
7:30am-5pm Registraton Registraton Desk,
West Concourse, 2nd Floor
7:30-9am Contnental Breakfast West Concourse, 2nd Floor
8:30-10am Concurrent Sessions
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 Positon of Americas Largest Cites in the Great Recession
Kate Yang, Doctoral Candidate, School of Public & Environmental Afairs, Indiana University\
Risk Communites and Their Fiscally Stressed Local Governments: Implicatons 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 Afairs and Administraton, Rutgers University-
Newark
Meagan Jordan, Associate Professor, Department of Urban Studies and Public Administraton, Old
Dominion University
Olu Sonola, Doctoral Candidate, School of Public Afairs and Administraton, Rutgers University-Newark
Jung ah (Claire) Yun, Doctoral Candidate, School of Public Afairs and Administraton, Rutgers University-
Newark
Something New, Something Old: The Wedding of Priority
Based Budgetng and US Municipalites
Grandview A, 3rd Floor

Chair: David Mitchell, University of Central Florida
Discussant: Kenneth A. Klase, University of North Carolina - Greensboro
Priority Based Budgetng: How Local Governments are Looking through a New Lens to Allocate Resources to
Community Priorites.
Jon Johnson, Center for Priority Based Budgetng
Priority Based Budgetng: Pathway to Aligning Government Budgetng Decisions with Local Priorites
Sheryl Mitchell, Senior Analyst, Board of Commissioners, Oakland County, Michigan
A Refecton of Changing Priorites? The Reallocatve Power of Priority Based Budgetng in US Municipalites
During an Era of Fiscal Stress
David Mitchell, Assistant Professor, University of Central Florida
Changing Paterns of State Educatonal 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 Afairs and Administraton, University of Kansas
Nate Barret, Senior Research Associate, California Insttute for Public Policy
Fiscal Equity or Disparity: The Case of Ohios State Grants-in-Aid to Local School Districts
Jay Eungha Ryu, Associate Professor, Department of Politcal Science, Ohio University
Louisiana Higher Educaton Fiscal Sustainability: Challenges and Trends
Biruk Alemayehu, Assistant Professor, Southern University at New Orleans




2014 ABFM Annual Conference Page 16
FRIDAY, OCTOBER 3RD (CONTINUED)
8:30-10am Concurrent Sessions (Contnued)
Sales and Consumpton Taxaton Berkley, 3rd Floor

Chair: Whitney Afonso, School of Government, University of North Carolina-Chapel Hill
Discussant: Seeyun Ryu, North Carolina State University
Collecton Efciency of State Retail Sales Taxes: Evidence on the Infuence of Structural Rules, State
Economic Structure, and Compliance in Revenue Performance
John L. Mikesell, Chancellors Professor, School of Public & Environmental Afairs, Indiana University
Local Sales Taxes and Local Expenditure Paterns: Evidence from U.S. Countes
Jongmin Shon, Assistant Professor, School of Public Afairs and Administraton, Rutgers University
Yilin Hou, Professor, The Maxwell School of Citzenship & Public Afairs, Syracuse University
Fiscal Delusion: Why Do Citzens Pass Local Sales Taxes?
Whitney Afonso, Assistant Professor, School of Government, University of North Carolina-Chapel Hill
Practcal Analysis, Communicatons and Educaton for
Public Financial Management
Haldane, 3rd Floor

Chair: Aimee Franklin, Department of Politcal Science, University of Oklahoma
Discussant: Bob Kravchuk, Indiana University
Duct Taped Spreadsheets: How Practtoners Really Do Budget & Financial Analysis
Kenneth Hunter, Budget & Evaluaton 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
Citzens, Informaton, and Transparency Related to Government Fiscal Performance
Wie Yusuf, Assistant Professor, Department of Urban Studies and Public Administraton, Old Dominion
University
Meagan Jordan, Associate Professor, Department of Urban Studies and Public Administraton, Old
Dominion University
Aimee Franklin, Professor, Department of Politcal Science, University of Oklahoma
Carol Ebdon, Regents/Foundaton Professor, School of Public Administraton, University of Nebraska at
Omaha
Educaton of Budget Ofcers
Edward A. Lehan, Independent Consultant, West Hartord, Connectcut
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 Confict/Post-Confict Countries
Emerald, 2nd Floor

Moderator: James Savage, University of Virginia
Speakers: Christne 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 Conditons: A Budget Ofcer Perspectve on 2014
& the Prospect of Long Term Slower State Budget Growth
Grandview A, 3rd Floor

Moderators: Scot Patson, Executve 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
2014 ABFM Annual Conference Page 19
FRIDAY, OCTOBER 3RD (CONTINUED)
12-1:30pm Awards Luncheon Imperial Ballroom, 2nd Floor

Sponsored by School of Public & Environmental Afairs, Indiana University, and
Public Financial Publicatons, Inc.

PFP Jesse Burkhead Award
Best artcle published in Public Budgetng & Finance in 2013

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


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

Jamie Giles, The Martn School of Public Policy & Administraton,
University of Kentucky



S. Kenneth Howard Award
Lifetme achievements by a practtoner in the feld of budgetng and fnancial
management

Elizabeth (Liz) Hill, Legislatve Analyst,
State of California (retred)



Aaron Wildavsky Award
Lifetme achievements in the feld of budgetng and fnancial management

Joseph White, Case Western Reserve University


Photo by Brant Ward
San Francisco Chronicle
University Photo
2014 ABFM Annual Conference Page 21
FRIDAY, OCTOBER 3RD (CONTINUED)
1:30-3pm Concurrent Sessions
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 Retrement: The Big Questons of Public Pension Management
Howard Frank, Professor, School of Internatonal and Public Afairs, Florida Internatonal University
Milena Neshkova, Assistant Professor, School of Internatonal and Public Afairs, Florida Internatonal
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 Distnguished Professor of Public Finance, Hugo Wall School of Public Afairs,
Wichita State University
Yan Xiao, Assistant Professor of Public Administraton, California State University, Fullerton
How Burdensome is Public Pension Beneft?
Jun Peng, Associate Professor, School of Government and Public Policy, University of Arizona
Qiushi Wang, Assistant Professor, School of Public Afairs and Administraton, Rutgers University at
Newark
Issues in School Finance Grandview A, 3rd Floor

Chair: Carolyn Bourdeaux, Georgia State University
School Finance Reform Litgaton: What Do We Know? Where Do We Go from Here?
Anna Lukemeyer, Associate Professor, School of Environmental & Public Afairs, University of Nevada, Las
Vegas
Discussant: Todd Ely, Assistant Professor, School of Public Afairs, University of Colorado Denver
CBA, Teacher Unions, and Educatonal 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
Educaton 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: Christan Buerger, The Maxwell School of Citzenship & Public Afairs Syracuse University




2014 ABFM Annual Conference Page 22
FRIDAY, OCTOBER 4TH (CONTINUED)
1:30-3pm Concurrent Sessions (Contnued)
Property Taxes: Exemptons, Public Opinion, Policy
Punctuatons, Valuaton & Equity
Grandview B&C, 3rd Floor

Chair: Deborah A. Carroll, School of Public & Internatonal Afairs, University of Georgia
Discussant: Justn Ross, Indiana University
Spatal Vertcal Property Tax Inequity: an Extension of Traditonal and Contemporary Distributonal
Measures
Seth B. Peyton, Assistant Professor, School of Public & Environmental Afairs, Indiana University/Purdue
University-Indianapolis
Olha Krupa, Assistant Professor, Insttute of Public Service, Seatle University
Taxaton and Citzens Choice: The Efect of a County Charter on Property Taxes
Bruce D. McDonald, Assistant Professor, Department of Politcal Science, Indiana University-South Bend
Punctuatons and Property Values: Modeling the Efects of Budgetary Punctuatons of Wisconsin Local
Governments
John Kovari, Assistant Professor, Department of Politcal Science and Public Administraton, University of
Wisconsin-La Crosse
Local Government Fragmentaton & Revenue Choice
Christopher B. Goodman, Assistant Professor, Department of Public Policy & Administraton, Rutgers
University-Camden
Property Tax Exemptons and Local Government Efciency: An Examinaton of Georgia Countes
Deborah A. Carroll, School of Public & Internatonal Afairs, University of Georgia
Mikhail Ivonchyk, Doctoral Student, School of Public & Internatonal Afairs, University of Georgia
Local Government Maters: Challenges, Consequences and
Recourse
Berkey, 3rd Floor

Chair: Helisse Levine, Long Island University
Discussant: Aimee Franklin, University of Oklahoma
The Impact of Local Opton Sales Tax (LOST) on County Government Rainy Day Funds
Helisse Levine, Director, Master of Public Administraton Program, Long Island University
Marc K. Fudge, Assistant Professor, School of Business and Public Administraton, California
State University San Bernardino
San Bernardino Bankruptcy: A Case Study
Alexandru V. Roman, Assistant Professor, School of Business and Public Administraton, California
State University San Bernardino
Reportng on the Financial Conditon of Americas 35 Largest Cites
Sharon Kioko, Assistant Professor, The Maxwell School of Citzenship & Public Afairs, Syracuse
University
Craig L. Johnson, Associate Professor, School of Public & Environmental Afairs, Indiana University
How Efectve Are Measures that Predict Fiscal Stress?
Helisse Levine, Director, Master of Public Administraton Program, Long Island University
Marc K. Fudge, Assistant Professor, School of Business and Public Administraton, California
State University San Bernardino





2014 ABFM Annual Conference Page 23
FRIDAY, OCTOBER 3RD (CONTINUED)
1:30-3pm Concurrent Sessions (Contnued)
Performance Measurement and Performance Budgetng
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 Informaton Use by Agencies from Performance
Budgetng Success to a Return to Squeaky Wheel Budgetng?
Maarten de Jong, Department of Public Administraton, Erasmus University
Evaluaton of Performance Budgetng System: Efectveness, Discreton, Accountability, and
Transparency Perspectves
Yousueng Han, Doctoral Student, School of Public & Environmental Afairs, Indiana University
Performance Budgetng and Elected Ofcials: The Use of Performance Measurement Informaton in
the Budget Process by Elected Ofcials in North Carolina
Kenneth A. Klase, Associate Professor, Department of Politcal Science, University of North Carolina-
Greensboro
Managing with Measurement: Monitoring of Contractural Relatonships 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-Charlote
3-3:15pm Refreshment Break West Concourse, 2nd Floor
3:15-4:45pm Concurrent Sessions
Perspectves on Nonproft Financial Management Emerald, 2nd Floor

Chair: Dwight V. Denison, Martn School of Public Policy & Administraton, University of Kentucky
Discussant: Hai (David) Guo, Florida Internatonal University
Form 990 and the Impact of Increased Financial Reportng Requirements on Non-Proft Financial
Management
Travis St. Clair, Assistant Professor, School of Public Policy, University of Maryland
Availability and Costs of Tax-Exempt Debt for Nonproft Organizatons
Todd Ely, Assistant Professor, School of Public Afairs, University of Colorado Denver
Thad Calabrese, Assistant Professor, Robert F. Wagner School of Public Service, New York University
Financing Nonproft Organizatons: Enhancing Stability through a Revised Portolio Model
Zihe Guo, Doctoral Student, Martn School of Public Policy & Administraton, University of Kentucky
Dwight V. Denison, Professor, Martn School of Public Policy & Administraton, University of Kentucky
Empirical Evidence on Tax Policy Grandview A, 3rd Floor

Chair: Justn Ross, School of Public & Environmental Afairs, Indiana University
Discussant: Stephanie Leiser, University of Washington
Leviathan or Flypaper: Earmarked Local Sales Taxes for Transportaton
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 Afairs, Indiana University
Percepton of Gasoline Taxes and Driver Cost: Implicatons for Highway Finance Investment
Ron Fisher, Professor, Department of Economics, Michigan State University
Beggar Thy Neighbor or Tiltng at Windmills? Evidence of Fiscal Zoning Efciency from the Locaton
of Wind Turbines
Justn Ross, Associate Professor, School of Public & Environmental Afairs, Indiana University
Sanya Carley, Associate Professor, School of Public & Environmental Afairs, Indiana University



2014 ABFM Annual Conference Page 24
FRIDAY, OCTOBER 4TH (CONTINUED)
3:15-4:45pm Concurrent Sessions (Contnued)
Understanding Local Government Fiscal Health Grandview B&C, 3rd Floor

Chair and Moderator: Eric Scorsone, Michigan State University
Exploring the Efect of TELs on City Fiscal Behavior
Michael A. Pagano, Dean, College of Urban Planning and Public Afairs, University of Illinois at Chicago
Shu Wang, Doctoral Student, Great Cites Insttute, University of Illinois at Chicago
The Efects of TELs on Municipal Fiscal Conditon During the Great Recession
Craig Maher, Professor, School of Public Administraton, University of Nebraska at Omaha
Steve Deller, Professor, Agricultural and Applied Economics, University of Wisconsin-Madison
Putng Financially Distressed Cites in Their Place: Exploring How State Governments Structure City
Fiscal Policy Behavior
Danielle Kaminski, MPP Candidate, Department of Politcal Science, Michigan State University
Joshua Sapotchne, Assistant Professor, Department of Politcal 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 Realites for Municipalites Berkey, 3rd Floor

Chair: Bob Bland, Department of Public Administraton, University of North Texas and Visitng Professor,
LBJ School of Public Afairs, The University of Texas at Austn
Discussant: Skip Krueger, Department of Public Administraton, University of North Texas
The Interacton of TELS and Form of Government on Municipal Revenue Structure
Orkhan Asmayilov, Department of Public Administraton, University of North Texas
Factors Afectng the Use of Government Investment Pools: Analyzing the Link Between Partcipaton
and Performance
Julius Nukpezah, Department of Public Administraton, University of North Texas
Fiscal Illusion v. Tax Base Competton: Is It Really a Fair Fight?
Michael Overton, Department of Public Administraton, University of North Texas
Interlocal Finance: Identfying the Transacton Costs of Cooperaton Across Local Governments in Texas
Jesseca Short, Department of Public Administraton, University of North Texas
State Budgetng: Substantve Procedure or Symbolic Politcs? 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 Discreton 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 Politcs
Robert W. Smith, Dean, College of Liberal Arts & Social Sciences, Savannah State University
State Budget Executon: Insttutonal 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 Yorks Budget Passage and the Implicatons for Budgetng
Yi Lu, Associate Professor, Department of Public Management, John Jay College, City University
of New York
Gang Chen, Assistant Professor, Rockefeller College of Public Afairs & Policy, State University of New
York at Albany
4:45-5:30pm ABFM Annual Members Meetng Emerald, 2nd Floor
5:30-7:30pm Recepton Imperial Ballroom, 2nd Floor

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


2014 ABFM Annual Conference Page 27
SATURDAY, OCTOBER 4TH
7:30am-5pm Registraton Registraton Desk,
West Concourse, 2nd Floor
7:30-9am Contnental Breakfast West Concourse, 2nd Floor
8:30-10am Concurrent Sessions
Forecastng Methods Emerald, 2nd Floor

Chair: Dan Smith, The Wagner School, New York University
Discussant: James W. Douglas, University of North Carolina-Charlote
Improving Revenue Volatlity Estmates Using Time Series Decompositon Methods
Kenneth A. Kriz, Regents Distnguished Professor of Public Finance, The Hugo Wall School of Urban and
Public Afairs, Wichita State University
Explaining Revenue Forecastng Accuracy
Daniel W. Williams, Associate Professor, Baruch College, City University of New York
Joseph Onochie, Associate Professor, Baruch College, City University of New York
Estmatng Optmal State Unemployment Insurance Trust Fund Balances
Daniel L. Smith, Associate Professor, The Wagner School, New York University
City Financial Adaptatons (1992-2012): How Fiscal Policy
Space Afects City Actons
Grandview A, 3rd Floor
Chair/Moderator: Michael A. Pagano, College of Urban Planning and Public Afairs, University of Illinois at
Chicago
Constructng Clusters of Similarly-Constrained Cites
Shu Wang, Doctoral Candidate, College of Urban Planning and Public Afairs, University of Illinois at Chicago
Michael A. Pagano, Dean, College of Urban Planning and Public Afairs, University of Illinois at Chicago
Living with a Straightjacket: The Most Constrained Cites
Ayman Bari, Research Assistant, Fiscal Policy Space Analysis at Great Cites Insttute, University of Illinois at
Chicago
Yonghong Wu, Associate Professor, College of Urban Planning and Public Afairs, University of Illinois at Chicago
Living with Breathing Room: the Least Constrained Cites
Yu Shi, Doctoral Candidate, College of Urban Planning and Public Afairs, University of Illinois at Chicago
Yonghonh Wu, Associate Professor, College of Urban Planning and Public Afairs, University of Illinois at Chicago
Cites with a Moderate Constraint on Fiscal Policy Space: The Middling Cites
Nisa Yazici Aydemir, Doctoral Candidate, College of Urban Planning and Public Afairs, University of Illinois at
Chicago
Christopher Hoene, Executve 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 Afairs, Wichita State University
Discussant: Gerald J. Miller, Arizona State University
Competng and Complementary Control: The Relatonship Between General Cost Accountng and
Performance Measurement
Zachary Mohr, Assistant Professor, University of North Carolina-Charlote
Does the Use of Performance Informaton Mater to Cutback Strategies at the Local Level?
Junghack Kim, Doctoral Student, University of Nebraska at Omaha
Do Budget Goals mater to Fiscal Performance? Exploratory Research on the Efect of Fiscal
Sustainability as a Performance Goal in Midwestern Principal Cites
Byungwoo Cho, Doctoral Student, University of Nebraska at Omaha
Efciency Index and Citzen Partcipaton: Another Tool for Performance Management?
Arwiphawee Srithongrung, Associate Professor, Hugo Wall School of Urban and Public Afairs, Wichita State
University




2014 ABFM Annual Conference Page 28
SATURDAY, OCTOBER 4TH (CONTINUED)
8:30-10am Concurrent Sessions (Contnued)
Local Debt Management: Emerging Issues Berkey, 3rd Floor

Chair: Tima Moldogaziev, School of Public & Internatonal Afairs, University of Georgia
Discussant: Augustn P. Leon-Moreta, University of New Mexico
Impact of Property Tax Limits on Local Government Debt Accumulaton
Sharon N. Kioko, Assistant Professor, The Maxwell School of Citzenship & Public Afairs, Syracuse
University
Pengju Zhang, Doctoral Candidate, The Maxwell School of Citzenship & Public Afairs, Syracuse
University
Optmal Debt Use with Volatle Revenues and Stable Infrastructure Needs: The Case of Georgia Local
Governments
Ping Zhang, Doctoral Candidate, School of Public & Internatonal Afairs, University of Georgia
Yilin Hou, Professor, The Maxwell School of Citzenship & Public Afairs, Syracuse University
The Shifing Financial, Ethical, and Economic Consideratons in the Use of non-GO Debt
Michael T. Peddle, Associate Professor, Division of Public Administraton. Northern Illinois University
Corrupton Premium: The Cost of Corrupton in U.S. Local Governments Debt
Cheol Liu, Department of Public Policy, City University of Hong Kong
Tima Moldogaziev, School of Public & Internatonal Afairs, University of Georgia
Financial Disclosure: Mechanics, Politcs and Economics Haldane, 3rd Floor

Panel Moderator: Hai (David) Guo, Florida Internatonal University
When do Governments Obfuscate?
Milena Neshkova, Assistant Professor, Florida Internatonal University
Hai (David) Guo, Assistant Professor, Florida Internatonal University
Howard Frank, Professor, Florida Internatonal University
Assessing Financial Health of Local Governments: Going Beyond Accountng Standards
Emanuele Padovani, Department of Management, University of Bologna
Cline Du Boys, Insttut de Management Public et Gouvernance Territoriale, Aix Marseiile University
Rebecca L. Orelli, Department of Management, University of Bologna
Managements Discussion and Analysis: Value and Utlity for Citzen Users of Government Financial
Reports
Wie Yusuf, Assistant Professor, College of Business and Public Administraton, Old Dominion University
Meagan Jordan, Associate Professor, College of Business and Public Administraton, Old Dominion
University
The Black List: One Legislators 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 Administraton, University of Illinois at Chicago
10-10:15am Refreshment Break West Concourse
2014 ABFM Annual Conference Page 29
SATURDAY, OCTOBER 4TH (CONTINUED)
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 Subnatonal Governments in Russia
Natalia Ermasova, Assistant Professor, Governors State University
John L. Mikesell, Chancellors Professor, School of Public & Environmental Afairs, 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 Administraton Insttute, Louisiana State University
Global Financial Crisis in the Russian Federaton: The Development of Public Finances and Subnatonal
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 Administraton, University of Nebraska at Omaha
Discussant: Wenli Yan, Virginia Commonwealth University
Circumventon of State Fiscal Limitatons on Local Governments: The Role of Special Districts
Christopher B. Goodman, Assistant Professor, Department of Public Policy & Administraton, Rutgers
University-Camden
Suzanne M. Leland, Professor & MPA Director, University of North Carolina at Charlote
Higher Educaton Finance in Hard Times: The Impact of Tax and Expenditure L:imitatons on State
Spending for Higher Educaton in Recessions
Min Su, Doctoral Candidate, Andrew Young School of Policy Studies, Georgia State University
The Efects of Fiscal Shocks and Budgetary Constraints on the Distributon of State Aid Across School
Districts
Michael S. Hayes, Assistant Professor, Department of Public Policy & Administraton, Rutgers University- Camden
The Efects of TELs on State Fiscal Slack
Craig S. Maher, Professor, School of Public Administraton, University of Nebraska at Omaha
Judith Stallman, Professor, Truman School of Public Afairs, 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 / Citzen Involvement Grandview B&C, 3rd Floor

Chair: Neal Buckwalter, Grand Valley State University
Discussant: Robert S. Kravchuk, School of Public & Environmental Afairs, Indiana University
Alternatve Approach to Citzen Trust in Government Under Federal System: Empirical Evidence in U.S.
States
Yunsoo Lee, Doctoral Student, School of Public Afairs and Administraton, Rutgers University-Newark
Jongmin Shon, Assistant Professor, School of Public Afairs and Administraton, Rutgers University-
Newark
Passionate Partcipants and Everyday Experts: Increasing Public Service Capacity through Citzen
Involvement
Neal Buckwalter, Assistant Professor, School of Public, Nonproft & Health Administraton, Grand Valley
State University
Form of Government and Fiscal Health: The Role of Citzen Partcipaton Pressure
Ji Hyung Park, Doctoral Candidate, University of Nebraska at Omaha
2014 ABFM Annual Conference Page 31
SATURDAY, OCTOBER 4TH (CONTINUED)
10:15-11:45am Concurrent Sessions (Contnued)
Innovatve Research on Privatzaton, Procurement and
Outsourcing
Haldane, 3rd Floor
Moderator: Merl Hackbart, University of Kentucky
Managing Debt Capacity Via Privatzaton: A case Study
Merl Hackbart, Interim Director, Martn School of Public Policy and Administraton, University of
Kentucky
Nate Krazer, Graduate Student, Martn School of Public Policy and Administraton, University of
Kentucky
Alex Combs, Graduate Student, Martn School of Public Policy and Administraton, University of
Kentucky
The Economy and Privatzing Prisons: A State Level Assessment
Byron Price, Professor, Medgar Evers College, City University of New York
Charles Menifeld, Professor and Associate Dean, The Truman School, University of Missouri
Revenue Diversifcaton and Outsourcing: Do Local Revenue Structures Impact Outsourcing Levels?
Zhiwei Zhang, Assistant Professor, Department of Politcal Science, Kansas State University
Bryan Gibson, Research Associate, Kentucky Transportaton Center, University of Kentucky
12-1:30pm Special Presentaton Emerald, 2nd Floor
NASBOs 2014 Release of Capital Budgetng in the States
The presentaton will highlight the key fndings of NASBOs study, as compared to the previous
release in 1999. The presentaton will provide a fresh perspectve on capital budgetng trends and
deliver new insight into this important aspect of state government fnance.

Presenters: Michael Streepey, Fiscal Policy Analyst, Natonal Associaton of State Budget Ofcers
Scot Patson, Executve Director, Natonal Associaton of State Budget Ofcers

COMPLIMENTARY BOX LUNCH WILL BE PROVIDED TO THE FIRST 30 ATTENDEES
1:30-3pm Concurrent Sessions
Pension Fund Structure & Accountability Issues Emerald, 2nd Floor

Chair/Moderator: Cleopatra Grizzle, Rutgers University-Newark
Do Cites with Low Levels of Fiscal Stress Fund Pensions at Higher Levels?
Evgenia Gorina, Assistant Professor, The University of Texas at Dallas
The Efect of Retrement System Structures on U.S. State-Administered Pension Systems
Gang Chen, Assistant Professor, Rockefeller College of Public Afairs & Policy, State University of New
York at Albany
David S. T. Matkin, Assistant Professor, Rockefeller College of Public Afairs & Policy, State University of
New York at Albany
Youngjoo Park, Doctoral Student, Rockefeller College of Public Afairs & Policy, State University of New
York at Albany
GASB 68: Can We Really Divorce Accountng from Funding?
Olu Sonola, Doctoral Student, School of Public Afairs and Administraton, Rutgers University-Newark
Cleopatra Grizzle, Assistant Professor, School of Public Afairs and Administraton, Rutgers University-
Newark



2014 ABFM Annual Conference Page 32
SATURDAY, OCTOBER 4TH (CONTINUED)
1:30-3pm Concurrent Sessions (Contnued)
Local Fiscal Policy and Budget Stabilizaton Grandview A, 3rd Floor

Chair/Moderator: Yilin Hou, Syracuse University
Local Government Budget Stabilizaton and Debt Management
Dwight V. Denison, Professor, The Martn School of Public Policy and Administraton, University of
Kentucky
(Is There an) Optmum Size of Fiscal Reserves for Local Governments?
Kenneth A. Kriz, Regents Distnguished Professor of Public Finance, Hugo Wall School of Urban and
Public Afairs, Wichita State University
Local Government Pension Fund Management
Jun Peng, Associate Professor, School of Government & Public Policy, University of Arizona
Budget Stabilizaton in New York State School Districts: Needs and Responses
Robert Bifulco, he Maxwell School of Citzenship and Public Afairs, Syracuse University
GASB 34: The Spirit Lives On Grandview B&C, 3rd Floor

Chair/Moderator: Dean Michael Mead, Governmental Accountng Standards Board
Annual Financial Reports (AFRs): Do Diferent Stakeholders Rely on the GASB Reportng Model More
Than Others to Guide Policy Decisions?
Craig S. Maher, Professor, School of Public Administraton, University of Nebraska at Omaha
Shannon Sohl, Research Associate, Center for Governmental Studies, Northern Illinois University
Ken Smith, Senior Lecturer, Evans School of Public Afairs, University of Washington
State Financial reportng Evoluton: What If CAFRs Could Talk?
Theodore Arapis, Associate Professor, Department of Public Administraton, Villanova University
Dave Grady, MPA Candidate, Villanova University
The Use of Comprehensive Annual Financial Reportng Data in Pennsylvania Countes in Planning and
Budget Decision Support
Jane Becket-Camarata, Senior Lecturer, Penn State University-Harrisburg
Stakeholder Views on GASB Statement 34: 15 Years Later
Dean Michael Mead, Project Manager, Governmental Accountng Standards Board, Norwalk, CT
Internatonal and Comparatve Finance Management Berkey, 3rd Floor

Chair/Moderator: James W. Douglas, University of North Carolina-Charlote
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 Politcal Science and Public Administraton, University of
North Carolina-Charlote
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 Budgetng Department for Royal Commission at Yanbu (RCY)
Mohammed Omar Bajarfan, Secton Manager, Finance and Budgetng Department, Royal Commission at
Yanbu, Kingdom of Saudi Arabia
Opportunism in Local Government Borrowing: Seeking Alternatve Explanatons for the Sof Budget
Constraint Problem in Thai Local Government
Tatchalerm Sudhipongpracha, Lecturer, College of Local Administraton, Khon Kaen University, Thailand
Achakorn Wongpredee, Assistant Professor, Graduate School of Public Administraton, Natonal Insttute
of Development Administraton, Bangkok, Thailand
2014 ABFM Annual Conference Page 33
SATURDAY, OCTOBER 5TH (CONTINUED)
1:30-3pm Concurrent Sessions (Contnued)
Fiscal Equalizaton and Horizontal Federalism Haldane, 2nd Floor

Chair/Moderator: Deborah A. Carroll, University of Georgia
Regional Collaboraton and Tax Burden: A Study of Metropolitan Transit Authorites
Benjamin M. Brunjes, Doctoral Student, School of Public & Internatonal Afairs, University of Georgia
Deborah A. Carroll, Associate Professor, School of Public & Internatonal Afairs, University of Georgia
Interlocal Agreements for Local Service Delivery: A Rural Perspectve
Sandy Zook, Doctoral Student, Andrew Young School of Policy Studies, Georgia State University
A Comparatve Study of the Efects of State Grant Reductons on Local Expenditures: Empirical Study in
Massachusets and Colorado Municipalites
Siwaporn Chaicharoen, Lecturer, Department of Politcal Science and Public Administraton, 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 Simulaton of California Tax Revenue
Beth Neary, Assistant Professor, Department of Public Policy, University of Connectcut
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 Infuence Savings? Evidence from New York Local
Governments
Michelle Lofon, Doctoral Candidate, The Maxwell School of Citzenship & Public Afairs, Syracuse
University
Sharon N. Kioko, Assistant Professor, The Maxwell School of Citzenship & Public Afairs, Syracuse
University
Saving for a Rainy Day: Filtering Approaches for Estmatng the Optmal Size of State Budget
Stabilizaton 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 Afairs, Indiana University
An Empirical Analysis of the Efects of Land-Transferring Revenues on Local Governments Spending
Preferences
Hui Li, Assistant Professor, Lee Kuan Yew School of Public Policy, Natonal University of Singapore
Natonal University of Singapore
Urban Infrastructure Investment and Economic Growth in China
John L. Mikesell, Chancellors Professor, School of Public & Environmental Afairs, Indiana University
Janey Qian Wang, Assistant Professor, School of Public Afairs & Citzen Engagement, San Francisco State
University
Zhirong Jerry Zhao, Associate Professor, Hubert H. Humphrey Insttute of Public Afairs, University of
Minnesota
Yang He, Associate Professor, School of Taxaton, Central University of Finance and Economics, China
The Impact of Fiscal Decentralizaton on Public Spending and Government Service Delivery in China
Joyce Man, Associate Professor, School of Public & Environmental Afairs, Indiana University
Lanlan Xu, Doctoral Candidate, School of Public & Environmental Afairs, Indiana University

2014 ABFM Annual Conference Page 34
SATURDAY, OCTOBER 4TH (CONTINUED)
3:15-4:30pm Concurrent Sessions (Contnued)
Local Government Debt Berkey, 3rd Floor

Chair/Moderator: Martn J. Luby, Assistant Professor, DePaul University
Factors Afectng Credit Ratngs in Developing Countries
Christne Martell, Associate Professor, School of Public Afairs, University of Colorado-Denver
Salvador Espinosa, Assistant Professor, San Diego State University
Citzen Supportng Rates and the Borrowing Costs of Municipal Bonds
Gao Liu, Assistant Professor, Florida Atlantc University
Lin Wang, Doctoral Candidate, Florida Atlantc University
The Costs of Transacton Risk in Contractng Out: The Case of the Municipal Debt
Craig L. Johnson, Associate Professor, School of Public & Environmental Afairs, Indiana University
Tima Moldogaziev, Assistant Professor, School of Public & Internatonal Afairs, University of Georgia
Too Close for Comfort: Does the Extent of Underwriter and Municipal Advisor Relatonships Impact
Bond Borrowing Costs?
Tima Moldogaziev, Assistant Professor, School of Public & Internatonal Afairs, University of Georgia
Martn J. Luby, Assistant Professor, School of Public Service, DePaul University
Local Budgetng & Financial Management Haldane, 3rd Floor

Chair/Moderator: Rebecca Hendrick, University of Illinois - Chicago
An Examinaton of Longitudinal Factors Infuencing Public Library Funding and Spending
Carol Ebdon, Regents/Foundaton Professor, University of Nebraska at Omaha
Ji-Hyung Park, Doctoral Candidate, University of Nebraska at Omaha
Aimee L. Franklin, Professor, University of Oklahoma
The Allocaton 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 Efect In Local Governments
Soyoung Park, University of Baltmore
Sungchan Kim, Mississippi State University
Direct-Beneft 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 Marriot
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