This annual report takes you beyond the concepts, straight into the realm of real-world performance information. It includes actual performance data gathered from nearly 200 cities and counties across the United States and Canada who participate in the ICMA Center for Performance Measurement (CPM). The report consists of more than 700 pages of charts, graphs, and explanatory notesshowing you not only the performance information, but also explaining many of the factors that contribute to differences in performance levels. (Replaces ISBN 978-0-87326-184-5)