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Author : Frances H. Carpenter
Publisher : Governmental Accounting Standards Board
ISBN 13 :
Total Pages : 86 pages
Book Rating : 4.4/5 (91 download)
Download or read book Popular Reporting written by Frances H. Carpenter and published by Governmental Accounting Standards Board. This book was released on 1992 with total page 86 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Paul E. Glick
Publisher :
ISBN 13 :
Total Pages : 72 pages
Book Rating : 4.3/5 ( download)
Download or read book How to Understand Local Government Financial Statements written by Paul E. Glick and published by . This book was released on 1986 with total page 72 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher :
ISBN 13 :
Total Pages : 260 pages
Book Rating : 4.:/5 (31 download)
Download or read book Financial Report of the United States Government written by and published by . This book was released on 2009 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : John R. Bartle
Publisher : International City/County Management Association(ICMA)
ISBN 13 : 9780873267656
Total Pages : 0 pages
Book Rating : 4.2/5 (676 download)
Download or read book Management Policies in Local Government Finance written by John R. Bartle and published by International City/County Management Association(ICMA). This book was released on 2013 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: At a time when the slow pace of economic recovery and continuing reductions in state and federal assistance underscore our need for strong leadership in financial management, this volume offers a deeper understanding of financial theory and practice for its own sake.
Author : Canadian Institute of Chartered Accountants
Publisher :
ISBN 13 :
Total Pages : 132 pages
Book Rating : 4.0/5 ( download)
Download or read book Local Government Financial Reporting written by Canadian Institute of Chartered Accountants and published by . This book was released on 1985 with total page 132 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Earl Ray Wilson
Publisher :
ISBN 13 :
Total Pages : 132 pages
Book Rating : 4.4/5 (91 download)
Download or read book Financial Reporting by State and Local Governments written by Earl Ray Wilson and published by . This book was released on 1990 with total page 132 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Anne Spray Kinney
Publisher :
ISBN 13 : 9780891253013
Total Pages : 206 pages
Book Rating : 4.2/5 (53 download)
Download or read book The State and Local Government Performance Management Sourcebook written by Anne Spray Kinney and published by . This book was released on 2010-06-01 with total page 206 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Kara A. Millonzi
Publisher : Unc School of Government
ISBN 13 : 9781560119241
Total Pages : 0 pages
Book Rating : 4.1/5 (192 download)
Download or read book Introduction to Local Government Finance written by Kara A. Millonzi and published by Unc School of Government. This book was released on 2018 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Finance is a cornerstone of local government operations, cutting across multiple departments within a unit and defining the duties of many local government officials and employees. This book provides an overview of budgeting and financial management laws applicable to local governments and public authorities in North Carolina.
Author :
Publisher :
ISBN 13 :
Total Pages : 280 pages
Book Rating : 4.3/5 (9 download)
Download or read book Illustrations of Statistical Sections of Comprehensive Annual Financial Reports of State and Local Governments written by and published by . This book was released on 1984 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : WOLI CHARITY T.
Publisher : GRIN Verlag
ISBN 13 : 3668878730
Total Pages : 79 pages
Book Rating : 4.6/5 (688 download)
Download or read book Financial Reporting Timeliness in the Local Governments of Edo State written by WOLI CHARITY T. and published by GRIN Verlag. This book was released on 2019-02-15 with total page 79 pages. Available in PDF, EPUB and Kindle. Book excerpt: Academic Paper from the year 2016 in the subject Economics - Finance, grade: Bsc, University of Benin, course: accounting, language: English, abstract: This research work investigates the timeliness of financial reporting in Edo State local governments. The study specifically examines the influence of the size of the local government, technology, complexity and auditor competence in relation to the timeliness of financial reporting in the local government. A total of twenty-four structured questions and eighty questionnaires are used to evaluate respondent’s perceptions. The process of getting financial information from any local government takes time because the users have to wait until the financial accounts are published in the official government gazettes. As a result, there is a possibility of lack of interest in the financial accounts of local government as any potential issues fade with the passage of time if the reporting is overly late or inexplicable, so it will lose its relevance. Some critical issues identified which are responsible for delay in reporting in local government include the current environment of across-the-board budget cuts, over bloated size of the local government, lack of technology advancement, increased number of unqualified staff resources and new accounting standards, poor internal control system, inadequate system to record account for and monitor spending in terms of legislated processes. The findings reveal that the size and the complexity of the local government have significant impact on the timeliness of financial reporting, while auditor competence has no impact on timeliness. It recommends that the local government council in Edo State should ensure that their financial statements are published at the right time of their financial year so that users of the financial statements can have access to their reports. It is concluded that the timely release of a financial report is an essential ingredient for maintaining confidence in the minds of the stakeholders, as the lengths of time in which financial statements are reported to have an impact on the progress of the local council.
Author : Eugenio Caperchione
Publisher : Springer Science & Business Media
ISBN 13 : 1461545811
Total Pages : 275 pages
Book Rating : 4.4/5 (615 download)
Download or read book Comparative Issues in Local Government Accounting written by Eugenio Caperchione and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 275 pages. Available in PDF, EPUB and Kindle. Book excerpt: In recent years there have been a number of significant reforms in local government accounting practices around the world. While the specific reasons for these changes vary, a common factor is the increasing need for governments to measure the efficacy and efficiency of their performance. Nowhere is this trend more apparent than at the local government level. This book aims to give a comparative international perspective on local government accounting innovations, and offers specific cases involving different economic, political and cultural conditions. Countries receiving extended treatment include Belgium, China, Italy, Japan, Malaysia, The Netherlands, New Zealand, Russia, Spain, the United Kingdom and the United States. Together, the essays offer a state-of-the-art take on these issues and identify key issues for future research.
Author : United States Government Accountability Office
Publisher : Lulu.com
ISBN 13 : 0359536395
Total Pages : 234 pages
Book Rating : 4.3/5 (595 download)
Download or read book Government Auditing Standards - 2018 Revision written by United States Government Accountability Office and published by Lulu.com. This book was released on 2019-03-24 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt: Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.
Author : Kara A. Millonzi
Publisher : Unc School of Government
ISBN 13 : 9781560118701
Total Pages : 389 pages
Book Rating : 4.1/5 (187 download)
Download or read book Introduction to Local Government Finance written by Kara A. Millonzi and published by Unc School of Government. This book was released on 2016 with total page 389 pages. Available in PDF, EPUB and Kindle. Book excerpt: This textbook provides an overview of the budgeting and financial management laws and practices applicable to local governments and public authorities in North Carolina. The new edition is divided into four main sections. 1. Legal Framework This section provides an overview of the public purpose clause, the fundamental constitutional limitation on local government finance; and the Local Government Budget and Fiscal Control Act. 2. Budgeting and Revenues These chapters summarize budgeting processes and identify revenue sources available to fund both operating and capital expenses. This section also includes a detailed discussion of the property tax administration and provides revenue forecasting tools for local officials. 3. Financial Management Chapters within this section discuss cash management and investments; preaudits and disbursements; and accounting, financial reporting and auditing requirements. 4. Select Expenditure Categories The final section highlights some of the major expenditure areas for local governments, including general purchasing and contracting, public enterprises, public schools, and community and economic development. This edition covers legislative changes through July 1, 2016. It replaces the second edition published in fall 2014.
Author : Price, Waterhouse & Co. Office of Government Services
Publisher :
ISBN 13 :
Total Pages : 34 pages
Book Rating : 4.3/5 (512 download)
Download or read book Understanding Local Government Financial Statements written by Price, Waterhouse & Co. Office of Government Services and published by . This book was released on 1976 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Girard Miller
Publisher :
ISBN 13 :
Total Pages : 160 pages
Book Rating : 4.3/5 ( download)
Download or read book Financial Management Handbook for Local Governments written by Girard Miller and published by . This book was released on 1986 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Sidney Davidson
Publisher : Center for Management of Public and Nonprofit Enterprise Graduate School of Business University of C
ISBN 13 :
Total Pages : 100 pages
Book Rating : 4.3/5 (512 download)
Download or read book Financial Reporting by State and Local Government Units written by Sidney Davidson and published by Center for Management of Public and Nonprofit Enterprise Graduate School of Business University of C. This book was released on 1977 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Connor Crews
Publisher :
ISBN 13 : 9781642380798
Total Pages : 0 pages
Book Rating : 4.3/5 (87 download)
Download or read book Introduction to Local Government Finance written by Connor Crews and published by . This book was released on 2023-08 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Finance--the acquisition, management, and expenditure of money and other financial resources--is critical to local government operations. How a local government approaches finance significantly affects how its officials and employees perform their duties and how it can serve its constituents. But North Carolina's local governments do not operate with complete independence or at the sole discretion of their officials or employees. Instead, our state's local governments derive all of their powers from the North Carolina General Assembly--and the General Assembly, through a variety of laws, has delineated the manner in which local governments may acquire, manage, and expend public funds. Now in its fifth edition, this book introduces readers to these key legal rules affecting local government finance and basic principles of revenue forecasting, budgeting, governmental accounting, and financial management. It continues to serve as the textbook for Introduction to Local Government Finance, the foundational course of the UNC School of Government's local government finance curriculum. Intended for local government officials and employees who manage, supervise, or oversee any aspect of local government finance, the course is particularly recommended for new finance officers and other finance personnel, managers, budget officers, purchasers, tax collectors and other tax office personnel as well as local government attorneys. The course provides a survey of the statutory, strategic, and practical limits of local government finance and financial management. Areas of instruction include the basic legal authority and limitations relating to local government revenues, budgeting processes, cash management, purchasing and contracting, expenditure control, conflicts of interest, fund accounting, and financial reporting. It also covers special public records laws relating to local government finance records and information. Like the School of Government's course, this book is a collaborative effort among School faculty members that specialize in local government finance. Unless otherwise specified in a given chapter, it reflects statutory provisions and case law through July 1, 2023.
