Strategic planning in all sectors of government is currently experiencing greater use. Strategic planning in the federal government, for example, is now mandated and the emphasis is on “managing for results” (Roberts, 2000). At the same time, capital budgeting in all sectors of government is...

Fiscal stress has forced Ohio local governments to pay increasing attention to the importance of revenue forecasting. This paper identifies and examines two Ohio local governments’ revenue forecasting approaches and forecasting accuracy using the case study method. It compares the differences...