State Legislators and State Auditors: Is There an Inherent Role Conflict?
作者:
Karen Schuele Walton,
Richard E. Brown,
期刊:
Public Budgeting&Finance
(WILEY Available online 1990)
卷期:
Volume 10,
issue 1
页码: 3-12
ISSN:0275-1100
年代: 1990
DOI:10.1111/1540-5850.00846
出版商: Blackwell Publishing Ltd
数据来源: WILEY
摘要:
Traditionally, one of the functions of state legislatures has been that of oversight. However, because it is the least rewarding, legislatures have paid it the least attention. This has led to increased responsibilities for state auditors. In many cases, their role has expanded from an examination of financial transactions and internal control to include the oversight functions previously performed by the legislatures. The result has been considerable auditor‐legislative tensions. This study surveyed state auditors to determine potential areas of conflict between auditors and legislatures. It found the major areas of conflict include inaction by legislators on the findings and recommendations of auditors and attempts at inappropriate control over the audit function by legislature
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