Budget Reports Research Articles

Evolution of Healthcare-Associated Infections and Antibiotic Resistance Programs in US Health Departments, 2009–2018

Background: Domestically, the integration of public health into healthcare-associated infection (HAI) and antibiotic resistance (AR) prevention activities represents a major development. We describe CDC Funding: of public health HAI/AR programs through the Epidemiology and Laboratory Capacity (ELC) cooperative agreement to improve local capacity to prevent HAIs and detect and contain the spread of AR threats. Methods: We reviewed ELC budget reports and program documents to summarize the evolution of funded activities and programs from 2009 to 2018. Results: In 2009, 51 programs (49 states, 2 cities and territories) received US$35.8 million through the American Recovery and Reinvestment Act for an initial 28-month period. These funds supported each jurisdiction to establish an HAI coordinator and a multidisciplinary HAI advisory group, coordinate and report HAI prevention efforts, conduct surveillance and report HAI data, and maintain an HAI plan; ~27 programs were also funded to coordinate multicenter HAI prevention collaboratives among acute-care hospitals. Through 2011, 188 state or local HAI/AR program positions were at least partially funded by the CDC. From 2011 to 2015, investments from the Affordable Care Act (~US$10–11 million annually) were used to maintain the HAI/AR programs, with some expansion of program goals related to non–acute-care settings and antibiotic stewardship. In 2015, following the Ebola outbreak in West Africa, supplemental ELC funds were awarded to 61 programs (50 states, 11 cities and territories) totaling US$85 million over 36 months. These awards marked an expansion of HAI/AR program activities to develop healthcare provider inventories, to conduct data-driven education and training, and to perform onsite infection control assessments in healthcare facilities. In 2016, through its AR Solutions Initiative, CDC invested US$57.3 million in Funding: to 57 programs (50 states, 7 cities and territories), expanding laboratory capacities for AR threat detection (via the AR Laboratory Network) and epidemiologic activities to rapidly contain novel and targeted multidrug-resistant organisms. As of 2018, >500 state or local HAI/AR program positions were at least partially funded by the CDC. Conclusions: State and local HAI/AR programs have grown substantially over the 10 years of their existence, as reflected in major increases in funding, staffing, scope, and partnerships. CDC investments and guidance have supported the development of HAI/AR epidemiology prevention and response capacity.Funding: NoneDisclosures: None

Funding models and expenditures with primary healthcare in Salvador, Bahia, Brazil metropolitan area

Abstract Background The government investments in quality primary healthcare are the basis to strengthening the health systems and monitoring the public expenditure in this area is a way to assess the effectiveness and efficiency of the public health policies. The Brazil Ministry of Health changed, in 2017, the method of onlending federal resources to states and cities seeking to make the public funds management more flexible. This change, however, suppressed mandatory investments in primary healthcare. This research aims to determine the difference of expenditures on primary healthcare in Salvador, Bahia, Brazil metropolitan area before and after this funding reform, seeking to verify how it can impact the quality of primary healthcare services and programs. Methods This is an ecological time-series study that used data obtained in the Brazil Ministry of Health budget reports. The median and interquartile range of expenditures on primary healthcare (set as the percentage of total public health budget applied in primary care services and programs) of the 13 cities in the Salvador metropolitan area were compared two years before and after the reform. Results The median of expenditures on primary healthcare in Salvador metropolitan area was 25.5% (13,9% - 32,2%) of total public health budget before and 24.8% (20.8% - 30.0%) of total public health budget after the reform (-0.7% difference). Seven cities decreased the expenditures on primary healthcare after the reform, ranging from 1.2% to 10.8% reduction in the primary healthcare budget in five years. Conclusions Expenditures on primary healthcare in Salvador metropolitan area decreased after the 2017 funding reform. Seven of 13 cities reduced the government investments on primary healthcare services and programs in this scenario. Although the overall difference was -0.7%, the budget cuts ranged from 1.2% to 10.8% in the analyzed period and sample. More studies should assess these events in wide areas and with long time ranges. Key messages Public health funding models can impact the primary healthcare settings regardless of the health policy. Reforms in the funding models should consider the possible benefits before implementation. Funding models and methods that require mandatory investments in primary healthcare may be considered over more flexible ones.

Peranan Penyusunan Laporan Keuangan Dalam Penyajian Informasi Keuangan Pada BMT At-Taqwa Muhammadiyah Sumatera Barat

This study aims to analyze how the role of financial statement preparation is to find out information relating to the financial position and performance of a corporate entity which includes the realization of the budget report, balance sheet, cash flow statement, and reports on the financial statement notes. The research method used is a qualitative method that compares financial statements between 2016 and 2018. The financial statements presented by BMT At-Taqwa Muhammadiyah West Sumatra in the form of a balance sheet and income statement, where an increase in value from the reporting date of the current year with the previous year, of the report there are still shortcomings in the reporting. BMT At-Taqwa Muhammadiyah West Sumatra is recommended to make all financial reports needed by financial information from BMT At-Taqwa Muhhammadiyah West Sumatra.Keywords: Role; Financial Statements; Financial Information.

Pengaruh Dana Alokasi Umum, Dana Alokasi Khusus dan Sisa Lebih Pembiayaan Anggaran Terhadap Belanja Modal Daerah Provinsi Sulawesi Selatan

This study uses a quantitative approach, and using secondary data obtained from the Supreme Audit Agency (BPKD) includes Actual Budget Report 2009-2013. The study population was Realization Report Angaran.seluruh District / City in the province of South Sulawesi and the sample there are 12 districts / municipalities in South Sulawesi province. Data analysis was performed using linear regression methods and processed using SPSS 21.0 program. The research result mnenunjukkan that, (1) General Allocation Fund positive and significant impact on Capital Expenditure, (2) Special Allocation Fund has a positive effect, but the effect is not significant to the Capital Expenditure in the government district / city in South Sulawesi and (3) Surplus Financing Budget positive effect but not significant influence on the South Sulawesi Provincial Capital Expenditure.

Applying Activity-Based Costing to Intercollegiate Athletics

Current accounting methods in intercollegiate athletics make it difficult for leaders to assess and understand the true cost of each sport team operations. Institutional and athletics leaders often make decisions concerning sport sponsorship/offerings, budget allocations, overall program operations, and review Title IX compliance based on information that may not truly capture the cost of each sport. Additionally, intercollegiate athletics reform groups and the federal government are calling for athletic departments to report more consistent, accurate, and transparent financial data. The purpose of this paper is to respond to the call for accounting reform in intercollegiate athletics via an innovative application of activity-based costing (ABC) to one NCAA Football Bowl Subdivision (FBS) athletics department. ABC was applied to the athletic department budget report with results showing how previously established ABC cost drivers for intercollegiate athletics (Lawrence, Gabriel, & Tuttle, 2010) and reallocation of expenses back to specific sports allow for a greater understanding of the cost of each sport.

Testing the Design and Implementation of Teaching Materials Developed for Writing Budget Reports Using Microsoft Excel Media

This study was conducted with the aim of finding out the result of testing the design and implementation of teaching materials developed for writing budget reports using Microsoft Excel media. The study method used teaching material development that consists of the steps of (1) design validation, (2) design revision, (3) product try-out, (4) product revision, and (5) use try-out. The design validation was done by asking experts to evaluate the design. The materials developed were in the form of syllabus, semester lesson plans, learning materials which contain practice problems, and worksheets, and assessment rubric. The subjects were students who enrolled in Budgeting Course. The instruments used were observation guide, interview guide, questionnaire, and learning achievement test. The data were analyzed by using descriptive analysis by measuring the students’ learning achievement as shown in their scores in the process of learning to write budget reports. The evaluation was done based on the scores the students got from the process evaluation, attitude and participation, and tasks as well as from the product evaluation as shown by the products written by the students. The result of the experts’ judgment of the design showed that the design is very valid. The implementation showed that the students’ learning achievement in writing budget reports using Microsoft Excel showed that the mean scores for attitude, participation, product evaluation can be categorized into the very good category. Hence, these teaching materials can be used in the teaching process for teaching how to write budget reports.

Rendición de cuentas en la gestión del gobierno municipal de Puno-Perú (2011-2018)

En la gestión de los gobiernos municipales, el acceso a información y transparencia sobre inversión pública y ejecución presupuestal es muy restringido, dado que generalmente con reticencias y limitaciones se accede a los informes semestrales o de carácter anual, lo que hace poco efectivo no sólo el control social sino también la rendición de cuentas. La investigación tuvo como objetivo comprender los mecanismos del proceso de rendición de cuentas que se implementa en la gestión del gobierno municipal de Puno. El estudio es de carácter documental y cualitativo. El referente empírico está sustentado en el análisis de información correspondiente a los ejercicios económicos del 2011 - 2018. Los resultados son: La rendición de cuentas en la gestión del gobierno municipal de Puno condicionado por la voluntad política de las autoridades y funcionarios municipales y en la institucionalización de los mecanismos participativos de acceso a información y transparencia, denota un carácter parcial, de naturaleza agregada y poco representativo expresado en las audiencias públicas. Los aspectos considerados, enfatizan la labor legislativa, el informe presupuestal, los proyectos priorizados y el informe consolidado de gastos e inversión, los cuales tuvieron un carácter muy global. La limitada representación, se expresa en tanto los participantes en las audiencias públicas fueron los directivos de los comités de gestión de obra, los usuarios de los proyectos priorizados y simpatizantes de la organización política de la autoridad municipal. Conclusión: El proceso de rendición de cuentas del gobierno municipal de Puno implementado a través de las audiencias públicas centralizadas o descentralizadas, tuvo un carácter parcial, agregado y limitada representatividad.

Analisis Keuangan Pemerintah Daerah Kota Padang Tahun 2014-2018 untuk Mengukur Kinerja Keuangan Daerah

This study aims to assess the financial performance of Padang City Government using Financial Ratio Analysis of Regional Budget for the Fiscal Year 2014 – 2018. Type of research is descriptive qualitative with case study approach. The processed data is the budget Report of Padang City Government for Fiscal Year 2014 – 2018 were obtained from the internet publication on the official website of the financial management board and regional property of Padang City. The analysis used to analyze the regional financial performance is financial analysis by calculating the ratio of independence, Degree of Fiscal Decentralization, Ratio of Efficiency and Ratio of Expenditure Congruence. While the analysis used to analyze the Ability of Regional Finance is to calculate the Share and Growth, Map of Regional Finance Capability and, Based on the calculation and analysis of the Regional Financial Performance can be concluded that the pattern of the region’s autonomy level relationships in Padang City is instructive criteria. Degree of Fiscal Decentralization is still lacking, but the Ratio of Efficiency is also not efficient. The ratio of Expenditure Congruence shows the balance between expenditures is not balanced. Based on the calculation and analysis of the Regional Financial Capability can be concluded, that the condition of the financial ability of Padang City is still not ideal. Share and Growth calculation results, the position of Padang City in quadrant III

Budgeting And Budgetary Control Practices in Timber industries in Ghana: A Case of Logs and Lumber Limited

The study was undertaken to assess how companies use the activity of budgeting and budgetary control in their management process to achieve their desired results. Logs & Lumber Limited, a timber company in Kumasi, Ghana was studied. Convenient sampling method was used to select the respondents.. The sample was made up of 17 staff members of the company. The primary data were gathered through questionnaires and structured interview. The secondary data were budget reports and budget manual of the company from 2011-2015. The data obtained from the study were processed using the Stastical Package Software System (SPSS) version 16.0 to assess differences in the results. 100% of the respondents strongly agree that the company budget practices do not contradict with literature. It is concluded that to ensure an effective an efficient budget and budgetary control system identifying and mitigating limiting factors to budgets are the most relevant.
 
 
 
 Keywords: Budgeting, budgetary control, timber industry, logs and lumber limited
 
 

Assessment of groundwater recharge in carbonate aquifers based on a modified KARSTLOP–AHP method (case study: Dorfak region, Iran)

Determination of recharge from precipitation and its distribution in karst areas is of great importance in water budget calculations. Several multi-parameter weighting-rating methods have been proposed to determine the recharge into karst aquifers; one of the most precise methods used in this field is the KARSTLOP. It is always necessary that the weight of recharge estimation method becomes calibrated by new techniques due to the diversity conditions of each area. Therefore, in this study, the analytical hierarchy process (AHP) technique has been used as a powerful decision-helping subjective tool. Using this method, the weights of the original KARSTLOP method were modified and improved based on the comments from water experts in the area. The mean annual recharge in the study area was 27.5% and 34.5% for the KARSTLOP-AHO and KARSTLOP methods, respectively. The results of KARSTLOP–AHP method are in accordance with the discharge of selected springs in the study area and budget reports.

Pengaruh Pendapatan Asli Daerah Terhadap Belanja Daerah Dan Budget Ratcheting Sebagai Variabel Moderasi

The variables tested in this study consisted of Regional Original Income as an independent variable measured by the number of several revenue items in the Realized Budget and Regional Expenditure Report as the dependent variable measured by looking at expenditure items in the Realized Budget Report, then Budget Ratcheting as a moderating variable as measured by the Aranda model (2010). The sample in this study was conducted in 19 Regencies / Cities of West Sumatra Province in 2013 - 2017. The results of the study showed that the Local Revenue significantly affected Regional Expenditure and Budget Ratcheting as a moderating variable strengthening the relationship between Own Revenue and Regional Expenditure.

ACRL Annual Report 2018-2019

See the ACRL FY19 4th Quarter Budget Report supplement for additional information.

When donor funding leaves: an interrupted time-series analysis of the impact of integrating direct HIV care and treatment into public health services in a region of Johannesburg

BackgroundEarly in South Africa’s HIV response, donor-funded organizations directly provided HIV treatment through Comprehensive HIV Care, Management and Treatment sites (CCMTs), using their own and government staff. From 2012 to 2014 the donor-funded CCMT model was phased out, leaving nurses in South Africa’s public clinics responsible for delivery of antiretroviral treatment (ART) services. We aimed to examine the impact on resources, staff workloads, and service delivery throughout this period of integration of HIV treatment into primary health clinics.MethodsWe conducted an Interrupted Time-Series Analysis (ITSA) using data from three public clinics, including one former CCMT site, in one administrative region of Johannesburg. The ITSA was complemented by visual inspection of the data in Excel. We compared trends in expenditure, clinical staffing levels, patient headcounts, and services rendered at the clinics during four periods: pre-CCMT (2004–2007), CCMT operational (2007–2012), CCMT closure (2012–2014), and post-CCMT (2014–2016). Data were drawn from the country’s District Health Information System, a national HIV treatment database, local budget and expenditure reports, National Health Laboratory Service charge records, and staff records.ResultsClosure of the CCMT differentially impacted the study clinics. As expected, ART services decreased at Clinic 1, where the CCMT was co-located, and increased at Clinics 2 and 3 possibly reflecting redistribution of patients. Despite a reduction in patient headcounts post-CCMT, Clinic 1 experienced a decrease in staff and a large increase in patients seen per clinical staff member per month. In contrast, Clinics 2 and 3 increased or maintained stable workforces, and staff workloads post closure were similar to pre-closure levels. Other primary care services—contraception and immunisations—seemed largely unaffected at Clinics 1 and 2. At Clinic 3, service delivery reduced, but this was accompanied by lowered patient headcounts generally, likely due to clinic renovations.ConclusionsIn this study, integration of HIV treatment into primary healthcare services did not result in large-scale reductions in overall service delivery. One facility did experience increased staff workloads, but we were unable to assess service quality. To mitigate potential problems, monitoring systems should be introduced in advance and acknowledge the disparate and decentralised management of various data sources.

IDENTIFYING THE CHANGES AND DISPARITIES IN INCOME BETWEEN RURAL MUNICIPALITIES OF THE WIELKOPOLSKIE VOIVODSHIP

The purpose of the paper is to identify the changes and disparities in the income of rural municipalities of the Wielkopolskie Voivodship. As the main source materials, this paper relied on the Local Data Bank of the Central Statistical Office and on Municipal Budget Reports (RB-27s) of the Ministry of Finance. The analysis period was 2010-2017. The variable of focus in this study is total income and its components. The relationships between income categories were assessed using the Pearson correlation coefficient. Also, this paper used basic measures of descriptive statistics and the decile ratio. The analysis of variance (the Kruskal-Wallis ANOVA on ranks) was carried out to verify the statistical significance of results, taking into account the functional type of municipalities (determined using the cluster analysis). The functional type was found to have an effect on income disparities in the group of municipalities surveyed. Also, the income gap between municipalities tended to narrow. The income potential of rural municipalities of the Wielkopolskie Voivodship rose by 54% in 2010-2017. This is the consequence of a consistent increase in own income and considerable growth in external income related to the introduction of the Family+ programme. Municipalities are improving their wealth because they derive more and more funds from their share in personal income tax while accessing smaller amounts from sources typical of rural local governments, such as agricultural and forestry taxes. This is related to progressing suburbanization processes which are currently taking place in Poland.

Financial Performance of Brio Bliss for Chennai

Money related investigation of any association is done through examination of its budget report. Budget summary gives important data of past execution and present position of the organization and is considered as 'blue print of the organization'. In this investigation, a genuine endeavor has been made to break down the money related position of Brio Bliss. Utilizing distinctive budgetary evaluation system like Ratio investigation; Common size asset report examination and so forth., the period secured by this investigation is from 2013 to 2017. The information for the investigation is gotten from distributed yearly report of the organization. An exertion has been made to evaluate the by and large monetary execution and proficiency of the board, yet the degree and profundity of concentrate stayed constrained because of restricting elements of time, and assets. Be that as it may, it is normal that the investigation will give valuable data to the better and simpler comprehension of the money related consequence of the organization. [1],[ 3],[5] This investigation has been separated into 5 sections. The primary part has been dedicated to presentation and brief profile and last to the synopsis of end and proposal. The subsequent section gives the examination foundation and strategy. Part three talks about the Literature audit on the subject by different creators. Section 4 talks about the investigation of organization's presentation through working capital examination, proportion examination similar and normal size accounting reports of Brio Bliss.

Profitablity Analysis of Bharat Plastics Industries

The focal point of money related position is on key figures in the fiscal summaries and the critical relationship that exists between them the examination of budget reports to acquire a superior comprehension of the inflexible stance's and execution, budgetary position is the procedure of determination, connection and assessment. A budget report is a gathering of information which is legitimately and reliably sorted out as per bookkeeping standards a comprehension of some monetary parts of a business firm. It might demonstrate a situation at a minute in time, as on account of an asset report or may uncover a progression of exercises over a given timeframe as on account of a salary explanation.

Profitablity Analysis of Welcome Engineers

A fundamental impediment of the customary budget report containing the asset report and the benefit and misfortune record is that they don't give all the data identified with the budgetary tasks of a firm. They give some incredibly helpful data to the degree that the monetary record reflects the money related position on a specific information as far as the structure of benefits, liabilities and proprietors' value, etc and the benefit and misfortune record demonstrates the after effects of activities during a specific timeframe as far as the incomes got and the expense in curried during the year the budget summaries give a perspective on the budgetary position the tasks of a firm. The focal point of budgetary position is on key figures in the fiscal reports and the huge relationship that exists between them the investigation of fiscal reports to acquire a superior comprehension of the inflexible stance's and execution, money related position is the procedure of choice, connection and assessment. A fiscal summary is an accumulation of information which is sensibly and reliably composed by bookkeeping standards a comprehension of some budgetary parts of a business firm. It might demonstrate a situation at a minute in time, as on account of a monetary record or may uncover a progression of exercises over a given timeframe as on account of a pay articulation

A Study On Role Of Union Budget On Banking Fund Flows

Dr. P Alekhya1, P Samyukta2,
 The center target of this examination is to dissect the effect of association spending plan on chosen open and private bank part reserve streams by inspecting the budget reports of five noteworthy Public and private area banks during 2008 to 2017. The proficiency of banking division is viewed as most significant for financial development, money related arrangement usage and large scale monetary soundness. From the previous couple of years, premium spread of banking area is ascending in India. In this paper the relationship of association spending reserves
 
 allocation with selected banks fund flows. Pearson correlation, Multi-regression, Linear regression method is used in this study. As a result it is found that there is positive correlation between union budget funds allocation with public and private sector banks. It found the linear regression that public and Private Banks are having negative influence on fiscal deficit.

BUDGET TURBULENCE AND BUDGET DEVIATION: DO LOCAL GOVERNMENT HAVE THE ABILITY TO REDUCE THEM?

The purpose of this study is to examine and analyse the effect of local governments’ ability on the relationship between budget turbulence and budget deviation. The study sample uses the regional budget (APBD) report and realization of a number of districts/cities throughout Indonesia encompassing the 2014-2017 period, while the analysis covers the period from 2015-2017. This study uses the least square approach with EViews analysis tool version 10 to test the hypothesis. Result of the study shows that budget turbulence has a positive and significant effect on budget deviation. The result also shows that the capacity of local governments can reduce the influence of budget turbulence on the budget deviation. Sensitivity tests using proxies of local governments not sampled by the main test also show consistent results. Finally, sensitivity test by area category proves that for the three categories, mainly western, central, and eastern Indonesia, the results are consistent with the main test results. The contribution of this study to the policies of the local governments is aimed to enhance efficiency of spending and increase productive spending to support the priority of government programs and encourage efficient, innovative and sustainable financing while maintaining the investment climate. Through several of these alternatives, the local government can overcome the conditions of resource instability that can threaten the effectiveness of the implementation of various programs.

Perancangan dan Implementasi Aplikasi Keuangan Gereja Jemaat UNAI Berbasis Web Menggunakan Yii Framework

Gereja UNAI memiliki anggota yang cukup banyak dan mempunyai transaksi keuangan yang mempunyai jumlah yang cukup besar. Sebelum penelitian ini dilakukan pencatatan transaksi keuangan masih dilakukan dengan menggunakan aplikasi yang berbeda untuk penerimaan dan pengeluaran sehingga membutuhkan proses yang tidak singkat untuk membuat laporan keuangan akhir. Pada penelitian ini dirancang suatu aplikasi keuangan gereja yang memungkinkan pencatatan penerimaan dan pengeluaran di dalam satu aplikasi yang mudah digunakan. Aplikasi dirancang dengan menggunakan metode prototyping dimana prototype aplikasi dapat langsung diimplementasikan dan diperbaharui sesuai dengan perkembangan kebutuhan dari pengguna. Aplikasi keuangan ini menyediakan fungsi pencatatan anggota, departemen, tahun anggaran, anggaran, penerimaan, pengeluaran, cash advance dan berbagai fungsi laporan seperti: laporan anggota, laporan departemen, laporan penerimaan harian, laporan penerimaan bulanan, laporan pengeluaran, laporan anggaran, laporan gabungan penerimaan dan pengeluaran.
 Kata Kunci: Sistem keuangan, Aplikasi Keuangan Gereja, Aplikasi Web, Yii Framework