County Auditors Research Articles

Board of Management Occupation and Professional Training: Predictors of Budgetary Processes in Public Secondary Schools in Kangundo Sub-County, Kenya

Budgetary processes are universal and essential tools for effective financial planning and management. Budgetary processes help in the establishment of predestined goals, giving progressive performance reports and evaluation of actual performance in terms of predetermined outputs. The study objective was to establish the influence of the Board of Management occupation and professional training on school budgetary processes. The study applied the Systems theory propounded by Ludwig Von Bertalanffy in 1940s and 1950s. The survey adopted descriptive and inferential statistics survey design and targeted Principals, Teachers, B.O.M members and (1) County Auditor. The sample size consisted of 12 Principals, 32 teachers,78 B.O.M members and (1) County Auditor. The process of collecting Data was run through interviews and questionnaires. Instruments’ validity was ascertained by seeking expert guidance from the university supervisors. The instruments’ reliability was ascertained through test-retest method. Both inferential and descriptive statistics were applied to determine correlation by the use of frequencies, mean and standard deviation. Pearson product moment correlation coefficient and inferential statistics were used to demonstrate the level of significance among the study variables. Statistical package for social sciences was applied in the data analysis process. The findings of the survey were that occupation influences budgetary processes moderately r (76) =0.425, p (0.000) <0.05). The research also found out that professional training influences the participation rate in the school budgetary processes to a great extent r (76) =0.595, p (0.000) <0.05). The research concluded that professional training and occupation influences budgetary processes. The survey suggest that further studies should be done on the influence of professional training of B.O.Ms on Budget controls and Principals technical skills on Budgetary process in public secondary schools.

Stephen A. Swails: Black Freedom Fighter in the Civil War and Reconstruction by Gordon C. Rhea

Reviewed by: Stephen A. Swails: Black Freedom Fighter in the Civil War and Reconstruction by Gordon C. Rhea J. Brent Morris (bio) Stephen A. Swails: Black Freedom Fighter in the Civil War and Reconstruction. Gordon C. Rhea. Baton Rouge: Louisiana State University Press, 2021. ISBN: 9780-807176269. 200 pp., cloth, $29.95. Reconstruction was hotly contested even as the United States took the first steps to rebuild—physically and ideologically—in the midst of the Civil War. The historical memory of the era has been just as fiercely debated. In the middle of both fights has been the subject of Gordon C. Rhea’s newest biography Stephen A. Swails: Black Freedom Fighter in the Civil War and Reconstruction. In his own lifetime, Swails became one of the most prominent politicians and community leaders in South Carolina, yet he was largely forgotten after the South’s counter-revolutionary “Redemption” of the late nineteenth century. His name and life story have occasionally resurfaced as the historiography of the era continues to move away from the Dunning school, and Rhea’s biography now serves as the [End Page 101] most powerful reminder yet of the part played by Stephen A. Swails in America’s “new birth of freedom.” After a brief preface, Rhea introduces his subject to his readers with a precis of Swails’s early life. He then follows his subject through his service in the Civil War. Swails was among the first northern African Americans to volunteer to serve in the Fifty-fourth Massachusetts Regiment and fought with distinction in that unit for the duration of the Civil War. He was quickly promoted to the regiment’s highest noncommissioned rank—first sergeant, the highest then available to an African American soldier—and eventually became the first African American in a combat role to be appointed a commissioned officer in the US Army. After the war, Swails worked for the Freedmen’s Bureau in South Carolina, where he built a reputation as a strong and effective spokesman for both Black rights and fairness and efficiency when dealing with whites in his district. This skillset helped launch him into the forefront of Reconstruction politics in the Palmetto State and earned him the reputation as the “political boss” of Williamsburg District. Swails represented Williamsburg District at the 1867 constitutional convention, where he served on two prominent committees, chairing one. Once the new state constitution was in place, Swails was elected to represent his county in the state senate (an office he held for eight years) as well as concurrently serve as county auditor. In May 1868, he represented South Carolina at the Republican National Convention in Chicago, where Ulysses S. Grant was nominated for the presidency. And when South Carolina cast its electoral votes for Grant, Swails was one of the state’s official electors (a role he would assume again in 1872). He was also elected the mayor of Kingstree and served as Republican Party chairman for the South Carolina First Congressional District, a state Republican executive committeeman, Williamsburg County’s representative to the state party convention, agent for the state land commission, commander of the state militia, and trustee of South Carolina College. Rhea attributes Swails’s success to several factors. As a Freedmen’s Bureau agent, he had developed close relationships with his county’s Black majority. His responsiveness to issues of housing, employment, and disputes over labor contracts had proven him an advocate for the Black voters of his constituency, and few voters would have not been aware of his role in coordinating the distribution of rations in the times of greatest need. He was a decorated war hero who had shed blood for his country and for the freedom of formerly enslaved African Americans, and his status as the first African American commissioned as an officer in the US Army gave him an unmatched level of prestige in the community. Formally educated, intelligent, Swails communicated effectively with constituents Black and white. Indeed, he also openly courted the white vote in [End Page 102] Williamsburg County and brought together an uncommon multiracial coalition of politicians from the Republican and Democratic Parties to facilitate the efficient governance of his constituency. Like...

PROFESSIONAL PROCESS APPLIED IN FINANCIAL AUDITING MANAGEMENT IN COUNTY GOVERNMENTS, KENYA

The purpose of the study was to investigate the professional process that is applied in financial auditing in 47 County governments in Kenya. The researcher exploited the following research objectives: establish the standard measure of financial auditing in various county governments departments, establish the qualifications possessed by county government auditors, determine the quality of work done on financial auditing by internal County auditors in county governments and establish the overall audit strategy and development plan. The researcher employed three theories: Scientific theory(Mautz and Sharaf, 1961), that defines the purpose for serious and substantial investigation into the possibility and nature of auditing being the hope that will provide the solution of problems found with some difficulty, Policeman theory(Hayes et al., 1999) that states that the auditors job is to focus on arithmetical accuracy, Theory of Inspired confidence which states that the demand for audit services is the direct consequence of the participation of the outside stakeholders in the company. The target population was 10,000 people whose sample size was 284 gotten from use of Krejicie and Morgan 1979). The research design descriptive survey and descriptive research methodology. The sampling techniques included purposive sampling techniques and judgment sampling techniques that required meeting respondents with the knowledge of the study and meeting respondents accidentally respectively. Research instruments included questionnaire4s interview schedule and documents analysis. Pilot study was conducted to pre-test and post-test research instruments for their validity and reliability.

Relationship between headteachers’ communication competencies and effective school management in public primary schools in Narok county, kenya

This study investigated the relationship between headteachers’ communication competencies and effective school management in public primary schools in Narok County, Kenya. The target population was 665 headteachers, 25 Curriculum support officers and County Auditor. The study sample comprised 85 Headteachers, 25 Curriculum Support Officer and County Auditor. This study used the convergent mixed method research design. Data were collected using questionnaires, interviews and checklists of observations. Piloting was conducted in Kericho County. Validity was established by with the help of university supervisors. Split half technique and Cronbach Alpha coefficient test was used to test reliability coefficient. A score of 0.7 was acceptable. Analysis of quantitative data was by use descriptive statistics and inferential statistics with the aid of SPSS Version 23. Qualitative data collected from open ended questions was analyzed using descriptive analysis. These were analyzed through summarizing the set of observations drawn from the respondents. The study findings show that in most of the public schools headteachers communication competencies had a positive influence on effective school management. However, this was not the case in some of the schools in the county. The study recommended that the headteachers should consider scaling up their application of acquired communication skills for instance, by setting and communication of targets to both teachers and pupils, sharing schedules of lesson observation for all teachers, and ensuring that the curriculum is effectively delivered.
 Keywords: Headteachers’ communication competencies, effective school management, public primary schools

Relationship between head teachers’ leadership competencies and effective school management in public primary schools in Narok county, Kenya

In Kenya, the challenge of school management effectiveness has been reported in many public primary schools, despite huge investment in the education sector. The aim of the study was an investigation of the influence of head teachers’ leadership competencies on school management effectiveness in public primary schools in Narok County, Kenya. The study employed the convergent mixed method research design. Data collection was done by using questionnaires, interviews, and checklists for findings. 665 headteachers, 25 Curriculum Support Officers and County Auditor formed the target population. Using purposeful sampling technique, headteachers and Curriculum support officers were selected. SPSS aided in calculating descriptive statistics and inferential statistics. The findings of the study indicate that competencies of head teachers affect the discipline of staff and pupils in most public primary schools in the county. The study found that in many schools the headteachers had registered infectiveness in encouraging strict adherence to the school administrative structure; ensuring that the learning environment is child friendly, safe and conducive; in organizing and updating records of learner discipline cases, challenging behavior and interventions; and in displaying of school rules. The study recommended that the Ministry of Education should consider strengthening the monitoring and evaluation for headteachers’ roles; and organizing update trainings for headteachers to enhance their leadership competencies.
 Keywords: Headteachers’ Leadership Competencies, Financial Performance, Narok County, Public Primary Schools

Does Monitoring Influence Financial Accountability? Answers from National Public Secondary Schools in Kenya

The general objective was to assess the effect of monitoring on financial accountability in national public secondary schools in Kenya.103 national public secondary schools in Kenya were used in the study. Agency theory, Fraud triangle theory and accountability theory guided the research. Survey research was used to collect data from a populace of; 103 principals, 103 bursars, 103 BOM chairs. Questionnaires and audited financial statements were used to obtain data. Reliability was tested through Cronbach’s Alpha.The association between monitoring and financial accountability was established through a bivariate simple linear regression model which was fitted to assess the influence of Monitoring on financial accountability. The regression coefficient estimate of Monitoring was (β =0.616, t=5.020, p-value = 0.000). It was recommended that frequent external audits by county auditors be done. The principal and bursar should be allowed to evaluate the work done by the auditors and post to the central website. Keywords ：Monitoring, auditing, BOM oversight DOI : 10.7176/RJFA/10-18-14 Publication date :September 30 th 2019

Cost-Benefit and Fiscal Impact Analysis of Ohio Historic Preservation Tax Credit (OHPTC)

The federal government and over thirty states nationwide offer a tax credit in lieu of certain expenditures incurred as part of historic rehabilitation projects. Several economic impact studies have shown the positive effect of the credit on job creation, property values, and environmental friendly behavior in Louisville, KY (Gilderbloom, Hanka & Ambrosius, 2009) and in the state of Maryland (Frizzell & Mitchell, 2002). Most of the studies of historic preservation credits are, however, nonempirical and evaluate only the economic impact of the credit. The societal benefit-cost analysis conducted in this manuscript is the first study of its kind of the Ohio Historic Preservation Tax Credit (OHPTC) program. In addition, this study provides an OHPTC fiscal impact analysis (benefit-cost analysis from the government perspective).The data for the analysis come from the county auditors’ offices, and multiple proprietary sources, including administrative estimates provided by the agencies managing the OHPTC program, and online survey of the developers. The sensitivity analysis accounts for the differences in discount rates and other factors. The study finds that the overall societal benefits will outweigh overall societal costs by 2023. From the fiscal perspective, the program begins to pay for itself in 2025, but the overall program costs will remain higher than overall benefits during the considered study period (until 2030).

Installment land contracts, single-family houses and bargaining power

PurposeThe purpose of this paper is to add to the single-family house bargaining power literature by investigating the bargaining power of the principals when the seller provides financing with an installment land contract (ILC).Design/methodology/approachGeneralized spatial two-stage least squares regression is used to analyze data from 998 ILC transactions and 19,376 traditionally financed transactions all of which occurred in Montgomery County, Ohio between January 2002 and March 2011.FindingsThe results indicate that buyers using an ILC operate at a bargaining power disadvantage. In our sample, they paid approximately 6.64 per cent more, on average, than did buyers using traditional financing to purchase similar housing. This result occurred despite the fact that the included ILC transactions were limited to those carrying an interest rate that was above the Federal Housing Administration (FHA) rate at the time of contract origination.Research limitations/implicationsThe study is limited to transactions that occurred in one county of a Midwestern state over a ten-year period. Therefore, the results may not apply in other locations. Valuable extensions of the current study would include an investigation to determine if similar results apply in other local housing markets. In addition, an examination of ILC transactions for other property types (e.g. undeveloped land, commercial properties, etc.) which may involve more sophisticated vendees could prove interesting.Originality/valueThis is the first study to investigate bargaining power in the single-family house market by focusing on ILC transactions. In this rather unique market segment, evidence of an imbalance of bargaining power is found. The results suggest that prospective purchasers, real property investors, fee appraisers, county auditors and others interested in determining the value of a single-family house using the transaction price of comparable properties take precautions in identifying comparable properties. The results indicate that house acquisitions facilitated with an ILC may not be a good comparable for a traditionally financed property and vice versa.

Problem framing in problem solving: a case study

Purpose – The purpose of this paper is to examine how initial frameworks for understanding police problems influence how police analyze and address those problems in the context of problem-oriented policing. The paper shows why researchers, and police, should pay more attention to problem theories. Design/methodology/approach – Data for this case study were obtained from the Middletown, Ohio Police Department, the Middletown housing authority, and the Butler County auditor. Frequency tables and simple graphs were used to identify patterns in the calls for service. Discussions with police officials were used to describe how police originally conceptualized the problem described. Findings – The paper found that initial problem framing has a significant impact on the available interventions and that problem solvers should be vigilant against errors of problem identification. Research limitations/implications – Caution must be taken when generalizing from a single case study. Nevertheless, more attention needs to be placed on problem identification and framing in the problem-solving process. Practical implications – Police problem solvers should be vigilant against errors in problem identification, particularly when the original problem identification is broad or when interventions based on the original problem frame do not produce the desired effect. Originality/value – There are few studies that specifically examine the problem identification and definition process. This paper adds to the literature on problem-oriented policing by examining the critical yet understudied process of problem framing. It also adds to our knowledge of place-specific analysis.

Case Study of an Integrated Framework for Quantifying Agroecosystem Health

Agroecosystem health derives from a combination of biophysical and socioeconomic conditions that jointly influence such properties as productivity, sustainability, stability, and equitability. In this case study, we describe and analyze a method to quantify agroecosystem health through a combination of geographically referenced data at various spatial scales. Six key variables were hypothesized to provide a minimum set of conditions required to quantify agroecosystem health: soil health, biodiversity, topography, farm economics, land economics, and social organization. Each of these key variables was quantified by one or more attributes of a study area near Wooster, Ohio. Data sources included remote sensing, digital elevation models, soil maps, county auditor records, and a structured questionnaire of landowners in the study area. These data were combined by an analytical hierarchy process to yield an agroecosystem health index. The two steps in the process were first to combine the data at the pixel scale (30 m2) into key variables with normalized values, and then to combine the key variables into the final index. The analytical hierarchy process model was developed by panels of experts for each key variable and by participants in the Ohio Agricultural Research and Development Center’s Agroecosystems Management Program for the final agroecosystem health index value. Observed spatial patterns of the agroecosystem health index were then analyzed with respect to the underlying data. Consistent with our hypothesis and the definition of agroecosystems, spatial patterns in the agroecosystem health index were an emergent property of combined socioeconomic and biophysical conditions not apparent in any of the underlying data or key variables. The method proposed in this study permits estimation of agroecosystem health as a function of specific underlying conditions, which combine in complex ways. Because values of the agroecosystem health index and the data underlying them can be analyzed for a particular landscape, the method proposed could be useful to policy makers, educators, service agencies, organizations, and the people who live in the area for finding opportunities to improve the health of their agroecosystem.

Local government evaluation in a legislative environment

AbstractThis chapter discusses evaluations conducted in King County, Washington, during the time the author was King County's auditor.

Report upon a ten‐year capital improvement program for Waine county as Recommended by the board of Wayne county auditors. Detroit, Michigan, 1928. Pp. 48.

National Municipal ReviewVolume 18, Issue 8 p. 536-536 Book Reveiw Report upon a ten-year capital improvement program for Waine county as Recommended by the board of Wayne county auditors. Detroit, Michigan, 1928. Pp. 48. Martin L. Faust, Search for more papers by this author Martin L. Faust, Search for more papers by this author First published: August 1929 https://doi.org/10.1002/ncr.4110180816AboutPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShare Give accessShare full text accessShare full-text accessPlease review our Terms and Conditions of Use and check box below to share full-text version of article.I have read and accept the Wiley Online Library Terms and Conditions of UseShareable LinkUse the link below to share a full-text version of this article with your friends and colleagues. Learn more.Copy URL Share a linkShare onEmailFacebookTwitterLinked InRedditWechat No abstract is available for this article. Volume18, Issue8August 1929Pages 536-536 RelatedInformation

Constitutional Law. Newspapers. Public Printing. Compensation. Van Harlingen v. Doyle, County Auditor, 66 Pac. 44 (Cal.)

Constitutional Law. Newspapers. Public Printing. Compensation. Van Harlingen v. Doyle, County Auditor, 66 Pac. 44 (Cal.)