Charles K. Coe (PhD) is professor of Public Administration in the Department of Public Administration, North Carolina State University. He is the author of Public and Nonprofit Financial Management (Management Concepts, 2007), Purchasing and Inventory Management Handbook (Sheshunoff Information Services, 1998), and Public Financial Management (Prentice-Hall, 1989), as well as numerous journal articles and handbooks. He has fourteen year’s experience serving six years as Budget Officer of Grand Rapids, Michigan and eight years as a consultant to local governments while at the Carl Vinson Institute of Government, University of Georgia.