Local Government Finance Office Orientation Revisited: Actually, It’s All About Control

Modlin, Steve

doi:10.1080/01900692.2018.1423622

Cited by 5 publications

(9 citation statements)

References 22 publications

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“…The uniformity within the sample allows for a contrast that amplifies the special endogeneity that exists among government units while operating under equivalent policies, guidelines, and legislation. This same type of sample analysis becomes even more compelling with personnel function examination (Modlin 2019).…”

Section: Methodsmentioning

confidence: 99%

“…Law enforcement personnel, which are consistently the most expensive employees due to equipment, training, and additional service needs have the most impact from a budgetary standpoint, especially if an additional responsibility is managing a detention center. In the case of N.C. counties, sheriff departments (DEPT) usually have the highest levels of object of expenditure spending compared to other departments (Modlin 2019); therefore, this predominant role of the department can have an influence on MD&A disclosure. Additional departments that have high levels of spending among N.C. counties on a departmental basis are public schools, emergency services (EMS) and human services inclusive of social services and public health; therefore, county geographical size (AREA), which influences the spending practices within these areas, will be examined as well to determine the extent of MD&A disclosure.…”

Section: Methodsmentioning

confidence: 99%

“…Depending on the specifics of information disclosure, officials will emphasize annual differentiation compared to the previous FY and the actual change in activity that precipitated the change (NETPOS). For instance, a significance increase in net position could be explained by the retirement of debt service that was associated with a specific construction project or the changing of apportionments during the FY due to spending inconsistencies by specific departments (DEPT) (Modlin 2019). Positive net positions are also not correlated with unreserved fund balance levels.…”

Section: H2: Internal Service Factors Influence Mdanda Level Of Discl...mentioning

confidence: 99%

“…Internal personnel activities have significant impact on government operations. Female finance officers were more likely to ensure higher levels of employee benefits compared to their male counterparts (Modlin and Goodman 2018). This includes determining the best available insurance coverage (INSURANCE) at the lowest cost for current employees, financing for the unfunded liabilities associated with retirement such as the Local Government Employees' Retirement Systems (LGERS), Other Post-Employment Benefits (OPEB), and Law Enforcement Officer Special Separation Allowances (LEOSSA).…”

Section: H2: Internal Service Factors Influence Mdanda Level Of Discl...mentioning

confidence: 99%

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Measuring Disclosure Content Within the MD&A: The Case of North Carolina Counties

Modlin

2024

JAF

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Audit implementation of Government Accounting Standards Board (GASB) 34 guidelines has yielded increased levels of disclosure content within local government comprehensive annual financial reports (CAFRs). Of particular interest is the Management Discussion & Analysis (MD&A) content that provides a prelude to primary statements establishing unit overall financial position. In this study, the level of disclosure content is measured using net position, fund balance, and organizational factors among all 100 North Carolina County governments for fiscal year 2019. The empirical analysis suggests that disclosure content within area of foci changes depending on increased audit fees, state designated tier level, specific departmental spending, and lengthier MD&As. Additional information illuminates a very limited auditor pool and some recalcitrance concerning service provision. Overall, the findings point to audit disclosure practices including the MD&A as being predicated on unit overall needs versus illumination.

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Section: Methodsmentioning

confidence: 99%

Section: Methodsmentioning

confidence: 99%

Section: H2: Internal Service Factors Influence Mdanda Level Of Discl...mentioning

confidence: 99%

Section: H2: Internal Service Factors Influence Mdanda Level Of Discl...mentioning

confidence: 99%

See 2 more Smart Citations

Measuring Disclosure Content Within the MD&A: The Case of North Carolina Counties

Modlin

2024

JAF

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“…A mixture of findings among state-level budget offices suggested that policy orientation was emerging as a result of gubernatorial policy initiatives (Thurmaier & Gosling, 1997). However, at the local level, control orientation appears to be rather prominent (Modlin, 2018; Thurmaier, 1995).…”

Section: Previous Findingsmentioning

confidence: 99%

County Government Fleet Acquisition Practices: Service Demand or Budget Limitations

Modlin¹

2018

Public Works Management & Policy

Self Cite

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Service provision through automobile use prompts the need for periodic replacement. Questions arise concerning service need versus popular trends. Any change has some type of cost impact and budget implications. The finance officer is charged with finding the balance between need and affordability. Very limited information exists concerning budget actor influence on fleet acquisition. This study examines fleet acquisition practices of professionally administered county governments. Findings indicate that the sheriff and departments can acquire specific makes and models, but only in conjunction with finance officer need assessment and the presence of appropriate facilities and financing mechanisms.

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Local Government Financial Statements Disclosure: A Reflection on Governmental Performance in Central Java, Indonesia

Sari

Novitasari

2022

LOGOS

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In Indonesia, local government accountability is a reflection of its performance that can be seen from the disclosure of local government financial statements in accordance with Government Regulation (PP) Number 71 of 2010 concerning Government Accounting Standards. Based on the reference and the previous study, the level of adequacy of financial statement disclosure is influenced by several factors: audit findings, legislative size, local government budget expenditure, intergovernmental revenue, and the number of local governments’ agencies. This study analyzes the effect of those factors on the disclosure of local government financial statements in Central Java Provence, Indonesia from 2017 to 2019. This is a quantitative study with secondary data types obtained from Local Government Financial Report Examination Results (LHP LKPD) districts/cities in Central Java Province in 2017 – 2019. The sample consists of 75 local government financial statement disclosure from 34 districts or cities obtained through purposive sampling methods. The analysis method uses multiple linear regression. The result shows audit findings and local government budget expenditure affect the disclosure of local government financial statements. Meanwhile, the legislative size, intergovernmental revenue and number of local governments agencies do not affect the local government financial statements disclosure. This research can be used as an evaluation for local governments in increasing transparency and accountability in their financial management by applicable laws and regulations. This study has limitations that do not describe the overall level of disclosure of local government financial statements, in future research, it is expected to use a longer period and expand the research area.

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Local Government Finance Office Orientation Revisited: Actually, It’s All About Control

Cited by 5 publications

References 22 publications

Measuring Disclosure Content Within the MD&A: The Case of North Carolina Counties

Measuring Disclosure Content Within the MD&A: The Case of North Carolina Counties

County Government Fleet Acquisition Practices: Service Demand or Budget Limitations

Local Government Financial Statements Disclosure: A Reflection on Governmental Performance in Central Java, Indonesia

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