Overview of U.S. State and Local Government Financial Reporting: A Reference for Academic Research

2021 ◽  
Author(s):  
Won Jung Kim ◽  
Marlene A. Plumlee ◽  
Stephen Stubben
Keyword(s):  
Local Government ◽  
Financial Reporting ◽  
Local Governments ◽  
Academic Research ◽  
Future Research ◽  
State And Local Government ◽  
Government Data ◽  
State And Local

The purpose of this paper is to encourage and support academic research related to U.S. state and local government financial reporting. We provide an overview of U.S. state and local governments and their financial reporting, discuss sources of government data available to researchers, review key streams of academic research on governmental financial reporting, and suggest opportunities for future research in this area.

Pastoralism, Ethnicity, and Subnational Conflict Resolution in the Middle Belt

2018 ◽  
pp. 678-696
Author(s):  
Laura Thaut Vinson
Keyword(s):  
Conflict Resolution ◽  
Local Government ◽  
Federal Government ◽  
Local Governments ◽  
The State ◽  
The Past ◽  
Material Costs ◽  
State And Local Government ◽  
State And Local ◽  
Subnational Conflict

This chapter explores the problem of rising pastoralist–farmer and ethnic (religious and tribal) violence in the pluralistic Middle Belt region of Nigeria over the past thirty to forty years. In particular, it highlights the underlying issues and conflicts associated with these different categories of communal intergroup violence, the human and material costs of such conflict, and the broader implications for the Nigerian state. The federal government, states, local governments. and communities have not been passive in addressing the considerable challenges associated with preventing and resolving such conflicts. It is clear, however, that they face significant hurdles in resolving the underlying grievances and drivers of conflict, and their efforts have not always furthered the cause of conflict resolution and peacebuilding. Greater attention to patterns of inclusion and exclusion and to the allocation of rights and resources will be necessary, particularly at the state and local government levels, to create a more stable and peaceful Middle Belt.

Continuity of Operations planning: Meeting the standard of care

2008 ◽  
Vol 6 (5) ◽  
pp. 17
Author(s):  
Robin J. Clark, JD ◽  
Megan H. Timmins, JD
Keyword(s):  
Local Government ◽  
Emergency Preparedness ◽  
Local Governments ◽  
Planning Process ◽  
World Trade Center ◽  
Standard Of Care ◽  
Federal State ◽  
Continuity Of Operations ◽  
State And Local Government ◽  
State And Local

Recent disasters have increased the public’s awareness of the lack of emergency preparedness of state and local governments. The attacks on the World Trade Center in 2001 highlighted failures in government agency coordination, while the anthrax attacks that followed and the more recent natural disasters of Hurricanes Katrina and Rita in 2005 have deepened concerns that our government is unprepared for emergencies. Partially in response to the public’s concern, the federal government has encouraged Continuity of Operations (COOP) planning at the federal, state, and local government levels.Public attention, government engagement, and the promulgation of federal directives and guidance are leading to an increase in the standard of care for all public sector planning efforts, thus creating potential liabilities in the areas of COOP planning, testing, training, and maintenance. At this point, COOP planning is becoming the norm for state and local government agencies, and while the process of COOP planning may itself expose agencies to certain liabilities, there is also an increase in the potential liability for agencies that do not undertake COOP planning efforts. Further, it appears that the potential liability of agencies that do not engage in COOP planning far exceeds any liabilities incurred through the planning process.

Diversity by the Numbers

2000 ◽  
Vol 29 (1) ◽  
pp. 93-106 ◽  
Author(s):  
Barbara Coyle McCabe ◽  
Christopher Stream
Keyword(s):  
Black Women ◽  
African Americans ◽  
Local Government ◽  
Local Governments ◽  
Demographic Changes ◽  
State And Local Government ◽  
State And Local ◽  
Voter Initiative

The tools used to diversify workforces in state and local governments have come under attack and, in at least one state, have been rescinded by voter initiative. The current backlash against these policies begs the question of whether diversification has occurred, and, if so, how the workforce has changed. In this study, we examine demographic changes in the composition of state and local bureaucracies from 1980 to 1995, looking specifically at the share of representation of both women and men as well as of African Americans and whites. We find significant gains have been made by a combination of white and, especially, black women. Overall, as we enter the next decade, we find a state and local government workforce that is moving towards a more equal gender split.

scholarly journals An Empirical Analysis of the Revival of Fiscal Activism in the 2000s

2011 ◽  
Vol 49 (3) ◽  
pp. 686-702 ◽  
Author(s):  
John B Taylor
Keyword(s):  
Local Government ◽  
Federal Government ◽  
Empirical Analysis ◽  
Local Governments ◽  
Direct Impact ◽  
Fiscal Stimulus ◽  
Government Purchases ◽  
State And Local Government ◽  
State And Local ◽  
Stimulus Package

An empirical review of the three fiscal stimulus packages of the 2000s shows that they had little if any direct impact on consumption or government purchases. Households largely saved the transfers and tax rebates. The federal government only increased purchases by a small amount. State and local governments saved their stimulus grants and shifted spending away from purchases to transfers. Counterfactual simulations show that the stimulus-induced decrease in state and local government purchases was larger than the increase in federal purchases. Simulations also show that a larger stimulus package with the same design as the 2009 stimulus would not have increased government purchases or consumption by a larger amount. These results raise doubts about the efficacy of such packages adding weight to similar assessments reached more than thirty years ago. (JEL E21, E23, E32, E62, H50)

Discriminations in Federal Taxation of State and Local Government Securities

1942 ◽  
Vol 36 (2) ◽  
pp. 302-312
Author(s):  
Alfred G. Buehler
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Income Tax ◽  
High Time ◽  
Future State ◽  
Tax Exempt ◽  
State And Local Government ◽  
Federal Taxation ◽  
State And Local ◽  
New Phase

The battle over the tax-exempt security between the federal and the state and local governments has entered a new phase. Not content with merely taxing the income of new federal securities issued after March 1, 1941, the President, in his budget message to Congress of January 6, 1942, recommended legislation which would tax future state and local government securities, and the Secretary of the Treasury, in a speech in Cleveland on January 24, 1942, declared that it was high time to tax the income of outstanding issues as well. Up to this point, it had been the policy of the Administration to request only that the income tax be applied to future state and local government obligations.

Reporting for State and Local Government Pension Plans

2012 ◽  
Vol 44 (3) ◽  
pp. 165-169
Author(s):  
Robert Bloom
Keyword(s):  
Local Government ◽  
Financial Reporting ◽  
Pension Plans ◽  
Rates Of Return ◽  
Governmental Agencies ◽  
Government Accounting ◽  
State And Local Government ◽  
State And Local ◽  
The Government

Financial reporting for state and local government pension plans needs to be improved. Although these governmental agencies in recent years have required greater contributions by employees toward their pensions along with increasing the retirement age and service years, reducing cost-of-living benefits, and reducing overtime allowances, investment losses and declining tax revenues stemming from the recession have aggravated the underfunding of their pension plans. Financial reporting of these plans could be enhanced by reflecting more realistic measures of the underlying obligation and the expected long-term rates of return on plan assets. The Government Accounting Standards Board is finalizing a standard to require such information in order to enhance the transparency of reporting on these plans.

Możliwości i ograniczenia stosowania partnerstwa publiczno-prywatnego w sektorze edukacji w Polsce

2020 ◽  
Vol 64 (4) ◽  
pp. 168-180
Author(s):  
Joanna Szafran ◽  
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Social Inequalities ◽  
Wide Spectrum ◽  
Public Authorities ◽  
Service Contracts ◽  
Provision Of Services ◽  
State And Local Government ◽  
Basic Services ◽  
State And Local

The availability and level of educational services determine the levels of social inequalities and socio-economic development. Budget constraints and a lack of expertise in providing infrastructure, service and management of schools encourage public authorities to cooperate with the private sector. The aim of the paper is to identify the possibilities and barriers to the wider use of the public-private partnership (PPP) in educational investments in Poland. An analysis of the state and local government budgets in the sections ‘Education and upbringing’ and ‘Educational care’ shows a growing gap between the inflows from the educational part of the subsidy and the expenses incurred by local government units, in particular municipalities and the largest cities. Furthermore, the huge investment needs resulting from the use of facilities and equipment as well as school adaptations are covered by local governments. The overview of the PPP contracts concluded in the years 2009–2019, published in the project database www.ppp.gov.pl and BIP leads to the conclusions that pioneer PPP projects in education are the domain of municipalities and concern small infrastructure projects, mainly improving the energy efficiency of buildings. Many announcements on the Polish market do not find an investor, which results from the weakness of local private capital and lack of support from banks. On the advanced PPP markets there is a wide spectrum of contracts for the provision of services and infrastructure delivery models. The subject of PPP may be the construction of greenfield sites as well as modernization of brownfield sites and entire school complexes, combined with their funding and maintenance under the conditions specified in the contract. Service contracts range from technical support and catering to school management, and rarely concern basic services.

Are US state and local governments consumption smoothers?

2014 ◽  
Vol 41 (1) ◽  
pp. 87-100
Author(s):  
Maria Cornachione Kula
Keyword(s):  
Local Government ◽  
Government Spending ◽  
Local Governments ◽  
Consumption Smoothing ◽  
Content Type ◽  
Optimal Behavior ◽  
Institutional Differences ◽  
State And Local Government ◽  
Balanced Budget ◽  
State And Local

Purpose – This paper aims to reconcile conflicting findings in the literature regarding the extent of consumption smoothing of sub-federal governments. Design/methodology/approach – This paper uses a panel of US state and local government data from 1973 to 2000 to find the extent of consumption smoothing among US state and local governments. Findings – It is found that about 30 percent of spending is determined by permanent resources. Additionally, states with more stringent balanced budget rules are found to smooth more than states with the least stringent balanced budget rules, which do not smooth at all. There is some evidence that liquidity constraints may cause the non-optimal behavior of the states with the least restrictive requirements as they have higher average net debt per capita and face higher risk premia than those with the most stringent rules. Research limitations/implications – Results differ from research using aggregate US data, where it is found that essentially all changes in state and local government spending are due to changes in current resources. The conflict is attributed to panel vs aggregate data use. Other research finds greater smoothing in Norway, where about 65 percent of local government spending is determined by permanent resources, and Sweden, with at least 90 percent of spending changes due to changes in permanent resources. This conflict may be due to institutional differences. Further research is needed in this area. Originality/value – This paper fills a gap in the literature on consumption smoothing by considering a panel of US state and local governments.

Mental Health Benefits in New Jersey State and Local Government

2002 ◽  
Vol 31 (2) ◽  
pp. 211-224
Author(s):  
Gary E. Roberts
Keyword(s):  
Mental Health ◽  
New Jersey ◽  
Local Government ◽  
Local Governments ◽  
Safety Issue ◽  
Health Coverage ◽  
Physical And Mental Health ◽  
Government Employees ◽  
State And Local Government ◽  
State And Local

Adequate mental health coverage is a key element of a comprehensive employee benefits package. The absence of adequate mental health coverage imposes significant costs on employees, their families, and our society as a whole and is a larger public health and safety issue. The focus of this study is to analyze mental health policies and coverage levels for New Jersey State government employees and a sample of New Jersey local governments. The results indicated an absence of parity between physical and mental health coverage for New Jersey state and local government employees. The most significant inequities include differential limits concerning the number of inpatient days and outpatient visits as well as patient contributions in terms of copay, coinsurance, and deductible provisions. A comprehensive mental health management model is proposed for adoption by state and local governments.

The Oxford Handbook of State and Local Government

2014 ◽  
Keyword(s):  
Local Government ◽  
American Politics ◽  
Local Politics ◽  
The State ◽  
Point Of View ◽  
Future Research ◽  
Wide Range ◽  
State And Local Government ◽  
State And Local ◽  
To Come

The Oxford Handbook of State and Local Government is a historic undertaking. It contains a wide range of essays that define the important questions in the field, critically evaluate where we are in answering them, and set the direction and terms of discourse for future work. The Handbook will have a substantial influence in defining the field for years to come. The chapters critically assess both the major contributions to the state and local politics literature and the ways in which the subfield has developed. Each of the chapters represents the author(s) point of view and outlines an agenda for future research. The Oxford Handbooks of American Politics are a set of reference books offering authoritative and engaging critical overviews of the state of scholarship on American politics. Each volume focuses on a particular aspect of the field. The project is under the General Editorship of George C. Edwards III, and distinguished specialists in their respective fields edit each volume. The Handbooks aim not just to report on the discipline, but also to shape it as scholars critically assess the scholarship on a topic and propose directions in which it needs to move. The series is an indispensable reference for anyone working in American politics.

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