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.

Management dynamics, Washington, Management, Accounting, Company business management, Accounting procedures, Legislative auditing

---

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.

Reporting & Disclosure, Administration of Human Resource Programs (except Education, Public Health, and Veterans' Affairs Programs), Social Security, Financial statements, Cash flow

---

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.

Other Justice, Public Order, and Safety Activities, North Carolina, Disaster Aid, Disaster Relief & Insurance, Economic aspects, Disaster relief, Hurricane Floyd, 1999, United States. Federal Emergency Management Agency

Similar abstracts:

• Abstracts: An empirical investigation into the performance of Ellickson's random bidding model, with an application to air quality valuation
• Abstracts: Political turnover and economic performance: the incentive role of personnel control in China. Who wants political integration? Evidence from the Swedish EU-membership referendum
• Abstracts: The politics of violent opposition in collapsing states. Deconstructing Abacha: demilitarization and democratic consolidation in Nigeria after the Abacha era
• Abstracts: The United States and the control of world oil. The tragedy of Kursk: crisis management in Putin's Russia. EU-Russian energy links: A marriage of convenience?

This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.