Local Government e-Disclosure & Comparisons

In Local Government e-Disclosure & Comparisons, author Tim Turner proposes an information system to counterbalance the social complexity represented by over 87,000 local governments and their myriad subordinate units. Under his plan, an e-disclosure regimen will populate a federated system of state-based electronic repositories, creating a nationwide data warehouse.

Figures and Tables

ix

Preface

xi

Acknowledgments

xvii

Copyright Permissions

xix

The Argument in Brief

1

(26)

Deliberative Democracy and Democratic Accountability

Cross-Governmental Comparisons

Getting a Handle on 87,000 Governments

Exercises for the Reader

PART ONE: TRENDS

Four Forces for Change

27

(44)

Operational Reforms and Advances

The Disclosure Principle

Contemporary Diagnostic Tools

Information Technology

Exercises for the Reader

Central Government Trends

71

(20)

The United Kingdom's Audit Commission and Best Value

The United States Federal Government

Governance Indicators

Exercises for the Reader

State and Local Government Trends

91

(38)

Programs and Projects

The States

Texas

Selected Research

An Implementation Model: The Streamlined Sales and Use Tax Agreement

Exercises for the Reader

PART TWO: SKETCHING THE CONSTITUTIVE PARTS

Data and Data Warehousing Issues

129

(38)

Data Comparability and XML

Disaggregated, Raw Financial Data

Disaggregated, Raw Non-Financial Data

Performance Measures

Third Party Measures

Data Aggregation: Trial Courts

Data Disaggregation: Geographic Management Units

Data Warehousing

The Variety of Local Government Data Elements

167

(28)

All Local Governments and Subordinate Units

Primary Governments

Municipalities

Enterprise Departments and Enterprise Districts

TIF Zones

Public Housing Authorities

Election Precincts

PART THREE: IMPLEMENTATION

The Road Ahead

195

(14)

Where We Are State-by-State

Legislative Talking Points

Anticipating the Opposition

Finding Support

A Multi-State Administrative Agreement

Postscript on Local Government Disclosure for the 21st Century

209

(96)

APPENDICES

A. Recommended SEA Indicators for Fire Departments: Fire Prevention

213

(2)

B. U.K. Performance Indicators for 2000-2001

215

(12)

C. OMB Circular A-76

227

(4)

D. State Regulation of Local Governments' Financial Practices

231

(6)

E. Scope of Audit Agency's Authority (Part 1 of 2)

237

(8)

F. Scope of Audit Agency's Authority (Part 2 of 2)

245

(10)

G. Specification of Auditing Standards for Audits Performed by Others (Part 1 of 2)

255

(4)

H. Specification of Auditing Standards for Audits Performed by Others (Part 2 of 2)

259

(4)

I. Agency Authority/Responsibility for Audits Performed by Others; Internal Audit Function (Part 1 of 2)

263

(6)

J. Agency Authority/Responsibility for Audits Performed by Others; Internal Audit Function (Part 2 of 2)

269

(8)

K. Audits of Local Governments

277

(10)

L. Organizational Resources

287

(18)

Glossary of Acronyms

305

(6)

Index

311

(8)

About the Author

319

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Local Government e-Disclosure & Comparisons Equipping Deliberative Democracy for the 21st Century

Summary

Table of Contents

Supplemental Materials