scholarly journals Increasing Creasing Transparency and Efficiency: An Examination of County Government Note Disclosures

2016 ◽  
Vol 5 (2) ◽  
pp. 59 ◽  
Author(s):  
Steve Modlin
Keyword(s):  
Local Governments ◽  
Insurance Coverage ◽  
Internal Controls ◽  
Fiscal Year ◽  
County Government ◽  
Audit Process ◽  
County Governments ◽  
State Laws ◽  
Generally Accepted Accounting Principles ◽  
The Many

Local government financial audits have provided increased transparency into the many transactions that take place over an entire fiscal year. In many of these cases, it can be determined if local governments have followed state laws, observed generally accepted accounting principles, and established proper internal controls. However, implementation of stricter state guidelines and more stringent accounting standards have not eliminated reporting errors. For these reasons, notes that accompany financial statements are not only useful for clarification and information purposes, but also to question various reporting aspects among statements. This study examines the fiscal year 2009 independent auditor findings among note disclosures in professionally administered county governments in North Carolina. Findings indicate numerous reporting problems within a majority of county governments ranging from employee retirement funding to inadequate insurance coverage and unexplained asset amounts. A more involved county manager, more internal staff dedicated to the audit process, and collaboration in auditor selection are all significant in reducing the number of note disclosure errors.

county government finance practices: What independent auditors are finding and what makes local government susceptible

2012 ◽  
Vol 24 (4) ◽  
pp. 558-578 ◽  
Author(s):  
Steve Modlin
Keyword(s):  
North Carolina ◽  
Internal Control ◽  
Local Governments ◽  
County Government ◽  
Audit Process ◽  
Efficient Manner ◽  
County Governments ◽  
Inaccurate Data ◽  
Financial Audit ◽  
State Oversight

The financial audit process has provided much transparency into the internal control structure and the ability of local governments to remain fiscally stable. The outcomes of many of these audits have provided much information regarding the ability of local governments to provide services in a timely and efficient manner. Even with the implementation of stricter legislation and more stringent accounting standards in addition to an increased level of state oversight, irregular practices and mismanagement continue to occur. This study examines the independent auditor findings in professionally administered governments in North Carolina. Findings indicate numerous reporting problems within a majority of county governments ranging from internal control problems to reconciliation issues that are required to be addressed for information users that question the sustainability of the unit. Lengthy audits processes, less expensive audits and smaller governments that do not have the ability to employ more accountants or accounting specialists are among the factors that increase the probability of reporting problems and inaccurate data.

Determinants of Bifurcated Local Government Reporting Lag: The Potential for XBRL to Improve Timeliness

2018 ◽  
Vol 15 (1) ◽  
pp. 121-140 ◽  
Author(s):  
Shannon N. Sohl ◽  
Tammy R. Waymire ◽  
Thomas Z. Webb
Keyword(s):  
Local Governments ◽  
Financial Information ◽  
Fiscal Year ◽  
Audit Report ◽  
Audit Process ◽  
Financial Reports ◽  
Audit Firm ◽  
Recent Developments ◽  
Release Of Information ◽  
Pdf Format

ABSTRACT Government financial reports are often released six months or more after the reporting government's fiscal year-end, and this lag limits usefulness. In a sample of 1,693 Illinois local governments, we examine the determinants of total reporting lag, bifurcating it into two distinct components: (1) audit report lag (ARL), i.e., fiscal year-end to the audit report date, and (2) regulatory reporting lag (RRL), i.e., the audit report date to submission with the State of Illinois Office of the Comptroller. These governments are required to provide regulatory filings in both PDF format and as digital financial information within 180 days of fiscal year-end. We find that prior year ARL is the biggest determinant of current year ARL and that audit firm expertise is associated with shorter ARL. In contrast, audit firm expertise is associated with longer RRL, as is slack, i.e., the number of days left in the 180-day reporting window, suggesting that balancing the demands of multiple government clients is a factor in filing time. Given recent developments in government reporting taxonomies, XBRL is well positioned as a tool to eliminate the RRL by automating the post-audit process, resulting in the timelier release of information in a consumable format to external users.

Don’t You Want My Help? Volunteer Involvement and Management in Local Government

2021 ◽  
pp. 027507402110023
Author(s):  
Jeffrey L. Brudney ◽  
Nara Yoon
Keyword(s):  
Local Governments ◽  
Formal Education ◽  
Auxiliary Information ◽  
Bachelor's Degree ◽  
County Government ◽  
Government Officials ◽  
County Governments ◽  
Capita Spending ◽  
Per Capita ◽  
Response Biases

The global COVID-19 health pandemic has put extraordinary pressure on already fiscally strapped local governments. As local jurisdictions search for strategies to meet rising service expectations with declining resources, use of volunteers would seem to offer significant advantages. This study examines the involvement of volunteers to deliver services in all county governments in one U.S. state, as well as the factors that explain the extent of use of this service approach. Our analysis is based on information collected from a survey of county government officials working in 10 service domains, supplemented by demographic and other data drawn from a variety of sources. To arrive at valid estimates of volunteer involvement in the delivery of county services, we introduce a novel methodology that corrects our survey data for possible sample and response biases based on a calibration estimator using auxiliary information. The results of our inquiry reveal a higher use of volunteers to deliver services by county governments than suggested by the literature. The findings show, moreover, that counties with higher per capita income, greater percentage of residents attaining a bachelor’s degree or higher formal education, and lower unemployment are likely to involve volunteers in the delivery of more services, as are those county governments with greater per capita spending and per capita property tax revenues. These results have important implications in regard to the capacity of local governments to use volunteers, which we treat in the Discussion.

County Government Reform in Urbanizing China

2011 ◽  
Vol 9 (4) ◽  
pp. 353-371
Author(s):  
Qingshan Tan
Keyword(s):  
Local Governments ◽  
Central Government ◽  
Social Issues ◽  
Local Politics ◽  
Local Governance ◽  
County Government ◽  
Government Reform ◽  
Housing Provision ◽  
County Governments ◽  
Goods And Services

Many rising issues, such as urbanization, migration, social equality, housing, provision of public goods and services, are presenting the greatest challenge to county governments. In order to effectively tackle those social issues, the central government has delegated greater power and responsibility to local governments, particularly county governments. This paper seeks to address the following question: Does empowering county government improve local governance in rapidly urbanizing China? By answering the question, this study evaluates the effects of decentralization of the central policy regarding urbanization and governance at the county level, and addresses the issue of how empowering county government could improve local governance in rapidly urbanizing China. Keywords: • local politics • self-government • county reform • urbanization

Linking Community Development and Disaster Resiliency: An Exploratory Study of County Government Agencies in Central Florida

2021 ◽  
pp. 123-142
Keyword(s):  
Community Development ◽  
Exploratory Study ◽  
Local Governments ◽  
Preliminary Evidence ◽  
County Government ◽  
County Governments ◽  
Central Florida ◽  
Community Resiliency ◽  
Building Community ◽  
Original Survey

Building community resiliency requires input on community development initiatives from a variety of functional units of a local government. There is little evidence, however, of whether the types of agencies that are responsible for disaster planning and mitigation are involved in community development activities for the purpose of improving community resiliency. This exploratory study examines agency involvement in community development subfields, designing community development tools, and participation in community planning processes for the purposes of building community resiliency. The results of mean-t tests, based on data collected from an original survey of Central Florida (USA) county governments, provides preliminary evidence of differences between planning agencies and agencies that are focused on operations and logistics. The findings suggest local governments should consider roles and integration mechanisms to ensure participation of agencies in community development efforts to improve disaster resiliency.

scholarly journals Influence of Governance Practices on Performance of County Governments in Kenya

2021 ◽  
Vol 5 (3) ◽  
pp. 137-151
Author(s):  
Erick Ndemange Muthoka ◽  
◽  
Fanice Waswa ◽  
Keyword(s):  
Public Sector ◽  
Stakeholder Participation ◽  
Internal Audit ◽  
Poor Performance ◽  
Target Population ◽  
Internal Controls ◽  
County Government ◽  
County Governments ◽  
Governance Practices ◽  
Audit Standards

The Kenyan government acknowledges that there has been poor performance in the public sector over the years, especially in the management of public resources, which has hindered the realization of sustainable economic growth. Governance presents the single biggest opportunity for operational efficiency in any organization; therefore, its adoption is paramount in public sector management. The study examined the influence of governance practices on the performance of county governments in Kenya. Specifically, the study sought to establish how internal controls, stakeholder participation, internal audit standards, and transparency influence the performance of county governments in Kenya. The study employed a descriptive research design. The target population was Heads of Departments in all Ministries, Chief Officers of all Ministries, and Members of the County Assembly. A structured questionnaire was used to collect data. Data gathered from the questionnaires administered was analyzed with the help of SPSS and Microsoft Excel. The study used multiple linear regression and correlation analysis to show the relationship between the variables. The study findings indicated that internal controls, stakeholder participation, internal audit standards and transparency have a positive and significant relationship with on performance of county governments' in Kenya. The entire null hypotheses was rejected. The study recommends that the County Government should encourage stakeholders to participate by incorporating their views in governance processes. A feedback mechanism should also be delivered where stakeholders are informed of the process of their participation and the key decisions that result from the participation. Further, the study recommends that there is need for the county government to come up with its calendar of events on its activities. Keywords: Internal Controls, Stakeholder Participation, Internal Audit Standards, Transparency, Performance & County Government.

The Role of Law in Health Services Delivery: Diabetes and State-Mandated Benefits

2003 ◽  
Vol 31 (S4) ◽  
pp. 51-51 ◽  
Author(s):  
DeKeely Hartsfield ◽  
Frank Vinicor
Keyword(s):  
Systemic Disease ◽  
Insurance Coverage ◽  
Health Insurance Coverage ◽  
Lifestyle Changes ◽  
Standards Of Care ◽  
State Laws ◽  
Glucose Levels ◽  
Services Delivery ◽  
Mandated Benefits ◽  
Control And Prevention

Diabetes is a chronic and systemic disease that has reached epidemic proportions. An estimated 17 million Americans have diabetes (5.9 million of which are undiagnosed), and an additional 16 million individuals are considered to have pre-diabetes. Studies have shown that timely screening and referral are necessary to maintain healthy blood glucose levels and slow the progression of diabetes-related complications. Furthermore, lifestyle changes (i.e., altered diet and physical activity) can prevent or delay the onset of Type 2 diabetes for high-risk individuals.The Division of Diabetes Translation at the Centers for Disease Control and Prevention undertook an analysis of diabetes-related legislation across the nation. More specifically, state laws, rules and regulations mandating health insurance coverage for diabetes-related supplies and services were examined according to Sample Purchasing Specifications for Services Related to Diabetes—an evidence-based model of standards of care for persons with diabetes.

The Politics of The Grain Trade in Iraq c. 1840-1917

1991 ◽  
Vol 6 ◽  
pp. 151-165 ◽  
Author(s):  
Hala Fattah
Keyword(s):  
Local Governments ◽  
Large Scale ◽  
Grain Trade ◽  
The Many ◽  
Difficult Terrain ◽  
The Military

Anyone who watched the televison coverage of, or read about the African famine some years ago could not help but be appalled by the many obstacles erected to impede the progress of getting food to the starving millions in Ethiopia, Somalia and the Sudan. While it is true that the difficult terrain, an inhospitable climate and the lack of rain were partly responsible for the large-scale spread of famine and dearth in the African sub-continent, it is also true that local governments were responsible for creating impediments to the alleviation of mass hunger and starvation. Governments waging war against secessionist regimes and rebel armies used political means—primarily blockades of grain and other foodstuffs—to starve the enemy forces, creating misery among the military as well as civilian populations in the rebel areas.

Connecting Theory With Practice: The Institutional Evolvement of U.S. Counties Functioning as Regional Service Providers

2017 ◽  
Vol 48 (8) ◽  
pp. 808-821 ◽  
Author(s):  
Jayce L. Farmer
Keyword(s):  
Service Provision ◽  
Service Providers ◽  
Institutional Arrangements ◽  
County Government ◽  
Home Rule ◽  
Long Term Effects ◽  
Government Structure ◽  
County Governments ◽  
Regional Service

This study extends the literature on county government structure by examining the three basic forms of county governments and their long-term effects on regional service spending. An examination of 1,532 U.S. counties between 1977 and 2012 reveals that those with the commission government form produce on average less regional service spending than those with reformed government structures. Examining the two major distinctions in reformed government types reveals that elected executive governments spend on average more than those with the commission-administrator form. However, the amount of increase for elected executive spending was very minor. The findings also reveal that the ability to establish home rule charters alters the effects of government structure for commission and commission-administrator counties. Meanwhile, charter-enabling laws matter little regarding the effects for elected executive counties. The analytical results lead to four major points for consideration regarding the link between county service provision and county institutional arrangements.

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