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

by TURNER, TIMOTHY J.

• ISBN13: 9780761830719
• ISBN10: 0761830715
• Format: Paperback
• Copyright: 2005-01-05
• Publisher: UPA

Summary

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.

Table of Contents

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