Author: Frances H. CarpenterPublisher: Governmental Accounting Standards Board
ISBN:
Category : Finance, Public
Languages : en
Pages : 86
Book Description
Popular Reporting
Author: Frances H. CarpenterPublisher: Governmental Accounting Standards Board
ISBN:
Category : Finance, Public
Languages : en
Pages : 86
Book Description
Management Policies in Local Government Finance
Author: John R. BartlePublisher: International City/County Management Association(ICMA)
ISBN: 9780873267656
Category : Local finance
Languages : en
Pages : 0
Book Description
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.
How to Understand Local Government Financial Statements
Author: Paul E. GlickPublisher:
ISBN:
Category : Political Science
Languages : en
Pages : 72
Book Description
Financial Report of the United States Government
Author: Local Government Financial Reporting
Author: Canadian Institute of Chartered AccountantsPublisher:
ISBN:
Category : Financial statements
Languages : en
Pages : 132
Book Description
Introduction to Local Government Finance
Author: Kara A. MillonziPublisher: Unc School of Government
ISBN: 9781560119241
Category : Local finance
Languages : en
Pages : 0
Book Description
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.
Financial Reporting by State and Local Governments
Author: Earl Ray WilsonPublisher:
ISBN:
Category : Accountants
Languages : en
Pages : 132
Book Description
Illustrations of Statistical Sections of Comprehensive Annual Financial Reports of State and Local Governments
Author: Financial Reporting Timeliness in the Local Governments of Edo State
Author: WOLI CHARITY T.Publisher: GRIN Verlag
ISBN: 3668878730
Category : Business & Economics
Languages : en
Pages : 79
Book Description
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.
Introduction to Local Government Finance
Author: Kara A. MillonziPublisher: Unc School of Government
ISBN: 9781560118701
Category : Local finance
Languages : en
Pages : 389
Book Description
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.