Challenges in performance auditing: How a state auditor with intriguing new performance auditing authority is meeting them
Article Abstract:
The initial actions taken by a Washington state auditor to implement his new authority to conduct performance audits are presented. In the face of legislative resistance, the Washington state voters approved a citizen-sponsored initiative giving their state auditor the authority to independently select and conduct comprehensive performance audits, and also dedicated a source of revenue to finance the audits, to develop model legislation for meaningful performance measures.
Publication Name: The Journal of Government Financial Management
Subject: Government
ISSN: 1353-1385
Year: 2006
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Accrual accounting and social security
Article Abstract:
The possible application of accrual accounting to the Social Security program for financial reporting is explored. It is concluded that accrual accounting would remove the cash flow bias embodied in reported Social Security financial reports and projections, provide additional use information for Social Security policy-making, and cast doubt on the viability of the pay-as-you-go policy.
Publication Name: The Journal of Government Financial Management
Subject: Government
ISSN: 1353-1385
Year: 2005
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North Carolina: Facing natural disaster head-on
Article Abstract:
The problems faced by North Carolina's audit team, in the aftermath of Hurricane Floyd are discussed. Some of the services provided by the North Carolina Division of Emergency Management were leasing a cargo trailer to use as a site to collect donations, purchase of 100 chain saws to clear debris, and disallowing of $90,000 in expenses to set up mobile homes.
Publication Name: The Journal of Government Financial Management
Subject: Government
ISSN: 1353-1385
Year: 2005
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