摘要:

Budgeting and Financial Management play a crucial role in organizing and disciplining the federal management culture. Consequently, addressing improvements in their practice is essential in the National Performance Review's examination of government‐wide management systems. This article briefly describes the recommendations and anticipated implementing actions relating to budgeting and financial management within the context of the National Performance Review's themes of cutting red tape, putting customers first, empowering employees to get results, and cutting back to basics. External factors, such as innovations in private sector management practices, rapid changes in information technology, and statutory reforms such as the Government Performance and Results Act, also influence needed changes in budgetary and financial management practice

ISSN:0275-1100    

DOI:10.1111/1540-5850.01025

出版商:Blackwell Publishing Ltd    

年代:1995

数据来源: WILEY

摘要:

Of the 384 recommendations contained in the September 1993 National Performance Review (NPR) report, thirteen were concerned with “improving financial management” and eight dealt with “mission‐driven, results‐oriented budgeting.” The General Accounting Office (GAO), in response to requests from several members of the Congress, provided its views on each NPR recommendation and more recently completed a first‐anniversary assessment of the extent of implementation.1In this article, the principal NPR themes and recommendations regarding financial management and budgeting, and GAO's comments about them, are summarized

ISSN:0275-1100    

DOI:10.1111/1540-5850.01026

出版商:Blackwell Publishing Ltd    

年代:1995

数据来源: WILEY

摘要:

A new round of budget process changes began on September 7, 1993, when Vice President Al Gore released the National Performance Review (NPR) report. The report recommended major revisions in the structure and processes of the federal government. A number of these proposals would alter a broad range of budgetary procedures followed by the president and Congress, borrowing in some cases from the states. This article analyzes seven areas of budget proposals contained in the NPR report, analyzes their benefits and drawbacks, and makes general observations about their likely impact on executive‐legislative relation

ISSN:0275-1100    

DOI:10.1111/1540-5850.01027

出版商:Blackwell Publishing Ltd    

年代:1995

数据来源: WILEY

ISSN:0275-1100    

DOI:10.1111/1540-5850.01028

出版商:Blackwell Publishing Ltd    

年代:1995

数据来源: WILEY

ISSN:0275-1100    

DOI:10.1111/1540-5850.01029

出版商:Blackwell Publishing Ltd    

年代:1995

数据来源: WILEY

摘要:

While the “classical” theory of fiscal federalism argues that local authorities should have substantial discretion to set the local budgetary mix, surveys show that central regulation of local spending decisions is pervasive. Norway provides an ideal setting for studying spending regulations. An attempt to decentralize fiscal choice to the local levels, the block grant reform, has been reversed in recent years. This article presents a case study of the interaction between a county and the national government from 1986, when the reform was implemented, to 1992. The study concludes that the government introduced new regulations to prevent local authorities from distorting spending decisions in order to elicit higher gra

ISSN:0275-1100    

DOI:10.1111/1540-5850.01030

出版商:Blackwell Publishing Ltd    

年代:1995

数据来源: WILEY

摘要:

One of the major objectives of the Single Audit Act of 1984 (SAA) is to improve the financial management of local governments (Public Law 98–502, 98 Stat.2327). The purpose of this study is to examine how local governments have responded to the SAA and to provide some evidence concerning the extent to which the SAA is accomplishing its stated objectives. This study examines what auditors have reported with respect to the control structures of local governments and considers the extent to which control structures changed over the first four reporting years under the SAA. Differences in the frequency of reported weaknesses are examined across the four years and between types of government‐counties and cities‐and types of auditors‐ large and small public accounting firms and state auditors. The study also considers the extent to which reported weaknesses were corrected. The research findings reveal that auditors reported considerably more control weaknesses in counties than in cities, and the frequency of control weaknesses reported declined significantly over the first four reporting years under the SAA for city governments but remained relatively constant for county governments. In addition, there were significant differences in the frequency of control weaknesses reported related to the type of

ISSN:0275-1100    

DOI:10.1111/1540-5850.01031

出版商:Blackwell Publishing Ltd    

年代:1995

数据来源: WILEY

摘要:

This article presents the results of a survey of audit recommendation follow‐up systems currently utilized by state governments. The lack of empirical research on audit recommendation follow‐up systems represents a void in the public sector financial management literature. To fill this void, the authors developed a survey instrument, which was mailed to each state auditor's office having primary responsibility for following up on audit recommendations made during the annual Comprehensive Annual Financial Report (CAFR). The purpose of the study is three‐fold: (1) to describe the major elements of state government audit recommendation follow‐up systems currently in use, (2) to encourage managers, analysts, and others working at all levels of government to access policies and procedures for audit recommendation follow‐up within their own organizations, and (3) to encourage other researchers to explore these systems in greater depth and detail, particularly their uses in financial management, reporting, and other decision‐making activities. U.S. Government Auditing Standards (commonly calledThe Yellow Book) requires auditors to communicate their findings and provide recommendations that lead to improvements in government operations and programs. Government managers and officials must follow up (monitor) on audit recommendations to ensure their effective implementation. This research represents an initial effort to develop a profile of the characteristics of state government audit recommendation follow‐up systems cur

ISSN:0275-1100    

DOI:10.1111/1540-5850.01032

出版商:Blackwell Publishing Ltd    

年代:1995

数据来源: WILEY

摘要:

The budget system of Lithuania, one of the nations that recently emerged from the former Soviet Union, is examined. The analysis draws a contrast between the present budget practices and those during the Soviet period, points out the problems that the Soviet budgeting legacy presents to a nation seeking transformation into an independent, market‐based political economy, and discusses other budgeting and financial dilemmas brought on by the bedrock reforms taking place in Lithuania and throughout the former USS

ISSN:0275-1100    

DOI:10.1111/1540-5850.01033

出版商:Blackwell Publishing Ltd    

年代:1995

数据来源: WILEY

摘要:

Since 1970, state and local governments have experienced two “insurance crises;” the first occurred in the mid‐ to late‐1970s and the second in the mid‐80s. The result has been a twenty‐year period of time in which state and local governments have been able to afford insurance only intermittently‐if insurance has been available at all. In response to this problem, local governments, government associations, and state governments created alternative risk‐finartcing mechanisms to provide coverage for themselves. These mechanisms, commonly referred to as self‐insurance pools, enable local governments within a state to pool together risks and resources to finance the costs of fortuitous losses. In 1988, the first comprehensive examination of pooling practices was undertaken through a nationwide survey. This article reports the findings from the first follow‐up study since the 1988 survey and further extends knowledge of pooling an

ISSN:0275-1100    

DOI:10.1111/1540-5850.01034

出版商:Blackwell Publishing Ltd    

年代:1995

数据来源: WILEY