ABSTRACT
Even a cautious local government stands vulnerable to losses arising from accidents, illnesses, and acts of nature. Add to these the possibility of negligence or misconduct by government officials in today’s litigious environment and the magnitude of this vulnerability can soar. Escaping all vulnerability is impractical, if not impossible, but prudent steps can be taken to minimize a local government’s risk. These steps include efforts to detect undesirable practices and conditions that increase the likelihood of loss, to influence improvements wherever practical, and to minimize the financial ramifications when losses do occur.
