A Spatial Analysis of Florida County Governments' Unreserved General Fund Balances

2017 ◽  
Vol 37 (3) ◽  
pp. 71-88 ◽  
Author(s):  
Hai David Guo ◽  
Wen Wang
Keyword(s):  
Spatial Analysis ◽  
County Governments ◽  
General Fund ◽  
Fund Balances ◽  
Florida County

Balanced Budget Requirements Revisited

2021 ◽  
Vol 49 (5) ◽  
pp. 635-672
Author(s):  
Sharon N. Kioko ◽  
Michelle L. Lofton
Keyword(s):  
Empirical Analysis ◽  
Financial Statements ◽  
General Fund ◽  
Fund Balance ◽  
Fund Balances ◽  
Balanced Budget ◽  
Using Data ◽  
Balanced Budget Requirements

We test the effect of balanced budget requirements (BBRs) on budget outcomes using data published in audited financial statements. With a focus on the General Fund, we find states frequently reported deficits in their adopted budgets and relied on sizeable and favorable expenditure variances to close budget gaps before the end of the budget period. Empirical analysis shows that technical or strict BBRs procedures did not increase the likelihood that a state would report a balanced budget. We corroborate our findings using fund balance data. If technical or strict BBRs are effective, states would report higher fund balances, all else equal. Results show that states that adopted political BBRs reported lower fund balances. More importantly, the adoption of strict or technical BBRs did not lead to higher fund balances.

National Council of Teachers of Mathematics: Auditor's Report

1972 ◽  
Vol 19 (8) ◽  
pp. 677-678
Author(s):  
Raymond H. McGivern
Keyword(s):  
Balance Sheet ◽  
National Council ◽  
General Fund ◽  
Auditing Standards ◽  
Fund Balances ◽  
Made In

We have examined the accompanying Balance Sheet of Funds of the National Council of Teachers of Mathematics as of 31 May, 1972, the related Statements of General Fund Revenues and Expenses, and the Statements of Fund Balances. Our examination was made in accordance with generally accepted auditing standards and accordingly included such tests of the accountitig records and such other auditing procedures as we considered necessary in the circumstances.

National Council of Teachers of Mathematics: Auditor's Report

1974 ◽  
Vol 21 (1) ◽  
pp. 80-81
Author(s):  
Raymond H. McGivern
Keyword(s):  
Balance Sheet ◽  
National Council ◽  
General Fund ◽  
Auditing Standards ◽  
Fund Balances ◽  
Made In

We have examined the accompanying Balance Sheet of Funds of the National Council of Teachers of Mathematics as of 31 May 1973, the related Statements of General Fund Revenues and Expenses and the Statements of Fund Balances. Our examination was made in accordance with generally accepted auditing standards and accordingly included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances.

Auditor's report

1972 ◽  
Vol 19 (1) ◽  
pp. 77-79
Author(s):  
Raymond H. McGivern
Keyword(s):  
Balance Sheet ◽  
National Council ◽  
General Fund ◽  
Auditing Standards ◽  
Fund Balances ◽  
Made In

We have examined the accompanying Balance Sheet of Funds of the National Council of Teachers of Mathematics as of May 31, 1971, the related Statements of General Fund Revenues and Expenses and the Statements of Fund Balances. Our examination was made in accordance with generally accepted auditing standards and accordingly included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances.

Auditor's Report

1974 ◽  
Vol 21 (8) ◽  
pp. 721-722
Keyword(s):  
Balance Sheet ◽  
National Council ◽  
General Fund ◽  
Auditing Standards ◽  
Fund Balances ◽  
Made In

We have examined the accompanying Balance Sheet of Funds of the National Council of Teachers of Mathematics as of 31 May 1974, the related Statements of General Fund Revenues and Expenses, and the Statements of Fund Balances. Our examination was made in accordance with generally accepted auditing standards and accordingly included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances.

Factors that Influence County Government Expenditures and Revenues: A Study of Florida County Governments

2018 ◽  
Vol 16 (1) ◽  
pp. 47-76 ◽  
Author(s):  
Ki Woong Cho ◽  
Ralph Brower ◽  
Muhammad Shakil Ahmad
Keyword(s):  
Positive Influence ◽  
Government Expenditures ◽  
County Government ◽  
Home Rule ◽  
Government Structure ◽  
County Governments ◽  
Political Market ◽  
Market Framework ◽  
Democratic Ideology ◽  
Florida County

Following the political market framework, this panel analysis examines the effects of democratic institutions on government size in Florida’s 67 counties from 1998 to 2007. Regarding group demand, the study suggests that unemployment rate reduces county government expenditures and revenues. Regarding elites’ preferences, Democratic elites’ preferences reduce expenditures and revenues. With regard to mass support, citizen income has a positive influence on expenditures and revenues. On the other hand, Democratic ideology reduces both expenditures and revenues. Finally, we found that county government structure influences expenditures and revenues significantly, but home rule does not.

Auditor's Report

1972 ◽  
Vol 65 (8) ◽  
pp. 763-764
Keyword(s):  
Balance Sheet ◽  
National Council ◽  
General Fund ◽  
Auditing Standards ◽  
Fund Balances ◽  
Made In

We have examined the accompanying Balance Sheet of Funds of the National Council of Teachers of Mathematics as of 31 May, 1972, the related Statements of General Fund Revenues and Expenses, and the Statements of Fund Balances. Our examination was made in accordance with generally accepted auditing standards and accordingly included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances.

How does intergovernmental fiscal environment affect general fund balances of major American cities?

2018 ◽  
Vol 44 (6) ◽  
pp. 745-765 ◽  
Author(s):  
Yonghong Wu ◽  
Yu Shi
Keyword(s):  
General Fund ◽  
Fund Balances ◽  
American Cities

Spatial Analysis of Coastal Environments

2017 ◽  
Author(s):  
Sarah M. Hamylton
Keyword(s):  
Spatial Analysis ◽  
Coastal Environments
Sign in / Sign up

Export Citation Format

Share Document