Local Government E-disclosure & Comparisons: Equipping Deliberative Democracy for the 21st Century
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. Turner focuses on three critical choices: whether web-posted data will sufficiently disclose information to interested stakeholders, whether standards will be uniform across state lines, and whether disclosure systems will be integrated nationally. Under his plan, an e-disclosure regimen will populate a federated system of state-based electronic repositories, creating a nationwide data warehouse.
What people are saying - Write a review
We haven't found any reviews in the usual places.
THE ARGUMENT IN BRIEF
FOUR FORCES FOR CHANGE
CENTRAL GOVERNMENT TRENDS
STATE AND LOCAL GOVERNMENT TRENDS
SKETCHING THE CONSTITUTIVE PARTS
DATA AND DATA WAREHOUSING ISSUES
THE VARIETY OF LOCAL GOVERNMENT DATA ELEMENTS
THE ROAD AHEAD
POSTSCRIPT ON LOCAL GOVERNMENT DISCLOSURE FOR THE 21ST CENTURY
1nternational 24 June Accounting Standards Board administration agencies annual assessment Audit Commission audit committee Auditing Standards authority Balanced Scorecard Bexar Bexar County budget BVP1 Center chart of accounts citizens comparisons component units Comptroller corporations cost Council courts data elements data warehouse Data Warehousing database Decentralized Decentralized Decentralized disclosure election electronic employees entity entity's website federal Federal Enterprise Architecture financial reporting financial statements Fitch Ratings funds GAAP GAGAS GASB Governmental Accounting Standards independent issues KPMG Legislative Auditor ment multi-state Municipal National Association Number operations organizations percentage performance measures programs property tax Public Accounts repositories responsibility No responsibility revenue Sales Tax Statutory Statutory Statutory Streamlined Sales Table Texas tion Total transparency True/false U.S. Census Bureau uniform chart Washington World Bank Institute XBRL Yes Yes Auditor Yes Yes Yes Yes/no