Local Government Organizations Research Articles

The School Budget Management under the Nakhon Ratchasima Primary Educational Service Area Office 4

Background and Aims: Budgeting in its present form began in England around the 16th-17th centuries. During that time The House of Representatives successfully reserved the power to approve government revenue and expenditures. This shows that current budgeting is related to the evolution of the governance system. After the preparation of this budget, it was extended to local government organizations, educational institutions, and other agencies, both public and private. The purpose of this research is to study and compare the level of opinions of personnel regarding budget management of schools under the Nakhon Ratchasima Primary Educational Service Area Office 4. Classified by position, school size, and work experience. Including the study of guidelines for developing budget management for schools under the said organization. Methodology: The sample used in the research consisted of 196 school administrators and heads of budget management groups of educational institutions under the Nakhon Ratchasima Primary Educational Service Area Office 4, which were selected using a stratified random sampling method. The research instrument was a questionnaire with a 5-level rating scale with an IOC between 0.80 - 1.00 and a confidence value of 0.85. In addition, a structured interview was used to collect data for data analysis. Various statistics were used, including frequency, percentage, mean, and standard deviation, T-test and F-test. Results: The results of the research are as follows: (1) School budget management Under the jurisdiction of the Nakhon Ratchasima Primary Educational Service Area Office 4, the overall level is at a high level. And when considering each aspect, it was found that budget management was at a high level in every aspect. (2) Comparative analysis of budget management of schools under the jurisdiction of the Nakhon Ratchasima Primary Educational Service Area Office 4, found to be significantly different at the 0.05 level. When classified by position but when classified by school size and work experience, no differences were found. (3) The budget management guidelines of schools under the Nakhon Ratchasima Primary Educational Service Area Office 4 that should be implemented include: Analysis of strengths and weaknesses Budget allocation is adequate and comprehensive. Having an internal audit system Creating a fundraising plan and using resources from outside agencies or stakeholders. Including having proof of receipt and payment. Preparing accurate accounts according to regulations and reporting information on supplies and equipment (M-OBEC), including creating up-to-date information on buildings, land, structures, and assets (B-OBEC). Conclusion: Budget management of schools under the jurisdiction of the Nakhon Ratchasima Primary Educational Service Office, District 4, that were all assessed were considered to have a high level of expertise. To ensure continued efficiency and transparency in financial management. There should be various guidelines such as detailed data analysis. Establishment of an internal audit system and recording information correctly All of which should be strictly implemented to strengthen confidence in the budget management process.

The Enactment of Sustainable Development Goals at a Local Scale Leads to Various Implications

The hallmark of global sustainable development efforts is the Millennium Development Goals (MDGs) initiative, so the SDGs were proposed after this. Early initiatives highlighted the need for a more comprehensive and globally applicable set of goals, thus laying the groundwork for the SDGs. Among them are sustainability, ecological environment protection and so on. This article explores the local implementation and impact of the United Nations Sustainable Development Goals (SDGs). The main questions are how to effectively implement SDGs policies in different social cultures, and the role of local government and community organizations is carefully analyzed. These are also areas where SDGs can be effectively promoted at the local level through muti-stakeholder collaboration, inclusive policies and innovative approaches. And there are three field examples to prove its effectiveness. For example, sustainable transport and energy management in Barcelona, participatory planning in Kerala and community conservation in Kenya. The significance of the study highlights the key role of local action in achieving the global Sustainable Development Goals, and provides concrete cases for analysis.

The Analysis of Stunting Implementation Policy in Tegal Regency

Tegal is a regency with the highest stunting prevalence in toddlers in Central Java with a percentage of 22.3% in 2022. Currently, the regency has become the prioritized locus of stunting intervention in Indonesia. Tegal regency government issued the Regent Rule of Tegal Number 4 in the Year 2023 about the Communication Strategy of Behavioral Changes in Lowering Stunting Prevalence in 2023 - 2026 as the prevention and effort of decreasing the stunting rate. This research revealed the implementation of stunting prevention policy in Tegal by applying the exploratory implementation model of George Edward III, Marilee S. Grindle, and Mazmanian & Sabatier based on the triangular perspective of policy analysis. This descriptive qualitative research describes a variable orally from the respondents and the doers by observing them. The researchers collected the data by interviewing, documenting, and promoting the literature study. The researchers also interviewed the Health Agency of Tegal and Public Health Care of Kedungbanteng district. The results showed that the applied policy met the regulation in terms of local government and local apparatus organization, OPD, with collaboration and effort to realize inter-sectoral cooperation from regency to village levels. The concrete step in preventing stunting includes the provision of nutritionist teams at Kedungbanteg Public Health Care and the establishment of a police center to prevent stunting prevalence. The results were - gaining the top 99 awards of Public Service Innovation in 2023 by the Ministry of State Apparatus Utilization and Bureaucratic Reform. However, the researchers found hindrances in distributing stunting prevention at most pubic health care units in Tegal. They had not applied the concrete steps and had to improve the human resources by joining training for the cadres so they could use the measuring tool of stunting for toddlers.

Green human resource management and organizational efficiency among local assemblies: role of process innovation and knowledge sharing

PurposeThe purpose of this study was to assess the mediating role of process innovation in the relationship between green human resource management (GHRM) and organizational efficiency among local governments. Further, the study assessed the moderating role of knowledge sharing in the relationship between process innovation and organizational efficiency.Design/methodology/approachThe study focused on metropolitan, municipal, and district assemblies (MMDAs) within the Ashanti region of Ghana. The sample size was 227 employees within the selected MMDAs. Structural equation modeling in Amos (v.23) was run to test the stated hypotheses.FindingsIt was concluded that GHRM had no direct effect on organizational efficiency within the MMDAs. The relationship was rather fully mediated by process innovation. Knowledge sharing further moderated the relationship between process innovation and organizational efficiency among the MMDAs.Practical implicationsLocal governments and other public institutions should adopt GHRM, as it could enhance process innovation, leading to organizational efficiency.Social implicationsThis paper contributes to the understanding of GHRM in the public sector, particularly in the context of local government organizations, and provides valuable insights for policymakers and practitioners seeking to enhance their organizational performance and sustainability.Originality/valueAlthough there is substantial evidence of GHRM within the private sector, less attention has been paid to the public sector, more specifically the local government. Furthermore, the interplay of process innovation and knowledge sharing adds to the knowledge of the relationship between GHRM and organizational efficiency.

Effectiveness of communication in local government organizations

Effectiveness of communication in local government organizations

PENGARUH GAYA KEPEMIMPINAN, DISIPLIN KERJA DAN KOMPENSASI TERHADAP KINERJA MELALUI KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING PADA ASN BADAN PENDAPATAN DAERAH KABUPATEN SITUBONDO

The Regional Revenue Agency is a local government organization responsible for regulating and managing local taxes and remuneration. The target population for this study consisted of 40 state civil apparatus members from the Regional Revenue Agency in Situbondo district. The sample was selected using simple random sampling. Data analysis and hypothesis testing were conducted using the Structural Equation Model – Partial Least Square (PLS-SEM) method. The study focuses on examining the influence of leadership style, work discipline, and compensation on performance, with job satisfaction serving as an intervening variable. The results of the direct influence hypothesis test using the Smart PLS 3.0 application show that leadership style has a significant positive influence on job satisfaction, work discipline has a negative but not significant influence on job satisfaction, compensation has a negative but not significant influence on job satisfaction, leadership style has a significant negative influence on performance, work discipline has a positive but not significant influence on performance, compensation has a positive but not significant influence on performance, and job satisfaction has a significant positive influence on performance. Furthermore, the results of the indirect influence hypothesis test show that leadership style has a significant positive influence on performance through job satisfaction, work discipline has a negative but not significant influence on performance through job satisfaction, and compensation has a negative but not significant influence on performance through job satisfaction.

Does workplace inclusion mitigate emotional exhaustion? Evidence from local government organizations

ABSTRACT Over the past few years, many local government organizations have become more concerned with employee burnout and identifying strategies to support employees. In this paper we examine inclusion as a resource that can shape emotional exhaustion and buffer against two demands, workplace incivility and COVID-19 job-related changes. With survey data collected from three local governments, we find that inclusion is associated with reduced feelings of emotional exhaustion, while incivility and negative perceptions of COVID-19 changes are associated with heightened feelings of emotional exhaustion. We also find that inclusion mitigates the effect of incivility and employees’ appraisal of COVID-19 job-related changes.

Evaluating Integrity and Transparency Assessment in the Operations of Local Government Organizations Under the criteria of indicators Measuring External Integrity and Transparency Assessment: A Case Study of Local Government Organizations in Mueang District Maha Sarakham Province

Evaluating Integrity and Transparency Assessment in the Operations of Local Government Organizations Under the criteria of indicators Measuring External Integrity and Transparency Assessment: A Case Study of Local Government Organizations in Mueang District Maha Sarakham Province

Increased Productivity of Regional Potential-based MSMEs through Partnership Development

The current existing condition in Labuhanbatu Regency, where the number and performance of SMEs are not yet competitive enough, especially in the digital market which currently holds significant influence in the buying and selling process of SME products. There is a need for further training related to digital transformation, considering that technology now plays a crucial role in SME development. This research aims to examine the average productivity index of SMEs in Labuhanbatu, the region's potential, and partnership strategies in Labuhanbatu Regency. The study employs average index analysis using a perception measurement scale of 1-7 on 81 SMEs in Labuhanbatu and 8 local government organizations, as well as a SWOT analysis. Based on the Strengths, Weaknesses, Opportunities, and Threats analysis, SMEs in Labuhanbatu have strengths such as optimized production, adequate local potential, support programs for SMEs, and fairly good SME skills. Weaknesses include limited production support equipment and inadequate marketing networks. Opportunities for SMEs include the growth of SME industries, supportive skills training programs, improved communication, ease of licensing processes, and non-burdensome taxes for businesses. Meanwhile, threats include unstable product prices, inadequate financial support from local government, and insufficient marketing awareness efforts by the local government.

Agro-Health Tourism Management Innovation Based on Local Wisdom to The Creative Economy Mae Sai District, Chiang Rai

This research aims to 1) manage knowledge and wisdom about the use of herbal medicine in the Ban Muang Kham community, Mae Sai District, Chiang Rai Province, 2) develop herbal products and design health agro tourism activities by using the design thinking process, and 3) transfer knowledge of the developing herbal products and designing healthy agro tourism activities. The research was conducted in 3 phases, consisting of Phase 1 managing knowledge and wisdom about the use of herbal medicine in the Ban Muang Kham community, Phase 2 developing herbal products and designing health agro tourism activities by using the design thinking process, and Phase 3 transferring knowledge of herbal products and designing healthy agro tourism activities. The results of the study found that The Ban Muang Kham uses 24 types of local herbs and plants for treatment and health care. They have knowledge in processing 6 products for use in the household and for sale. The researcher has developed 3 prototype herbal products as follows: yellow oil with stretched grass tendon, herbal clay for knees, and foot soak herbs. This prototype product was developed based on the results of a survey of purchasing and demand of users and tourists. Then transfer knowledge on herbal product development through design 6 health agro-tourism courses to the community, contains a course on herbal processing to promote health tourism, product development course, packaging design course, Tong-sen massage course, course of eating according to life elements, and courses on calculating costs and selling prices. There were a total of 135 people participating in the knowledge transfer. The community should continuously drive community tourism development operations. Training in being a local tour guide to develop the potential of community tour leaders or tour guides to welcome tourists. Coordinate and create a network for community tourism development operations with local government organizations and local and provincial tourism partners to enhance community potential and strength. And improve the landscape to impress tourists or people who come to visit.

Evaluating the financial reporting quality under changes in accounting standards of the Indian textile sector

Purpose The purpose of this study is to analyze the literature on Lean Management and Lean Six Sigma (LM/LSS) in local government organizations (LGOs). Design/methodology/approach A systematic literature review (SLR) was conducted to extract the most relevant academic publications on LM/LSS in LGOs. ProQuest, Web of Science and Engineering Village were used to obtain the publication set. Studies were then analyzed based on author characteristics, research design characteristics and content characteristics. Findings The SLR yielded 53 academic publications. The primary finding is that this research area has recently received an increase in attention within these types of organizations. While this research area attracts new scholars every year, there remains insufficient collaboration across different research groups. Research methods, outcomes and future research areas were also investigated to comprehensively evaluate the literature and specify new research opportunities. Research limitations/implications Although the SLR is a rigorous research methodology used to gather relevant publications, it is limited to the chosen information sources (i.e. platforms) to obtain the publications. Therefore, the researchers used multiple sources to maximize the likelihood of capturing publications related to this topic. Practical implications The insights presented here provide a foundational reference for researchers interested in investigating and exploring future research opportunities associated with LM/LSS in LGOs. Originality/value This study adds value to the research community through its detailed characterization and analysis of the existing research literature on LM/LSS within LGOs, an area that remains largely unexplored in the academic literature. By providing a rigorous understanding of the current status of this research area, this work responds to a notable gap. The review of the existing literature suggests that this effort represents the first comprehensive examination of the research literature on the evolution of LM/LSS, specifically focusing on LGOs as the primary application unit of interest.

A citizen science approach to develop a digital intervention to reduce HIV stigma and promote HIV self-testing among adolescents and young adults: a mixed methods analysis from Kazakhstan.

Kazakhstan has one of the fastest-growing HIV epidemics in the world, with increasing rates among adolescents and young adults (AYA). Innovative strategies are needed to increase HIV testing uptake and decrease HIV stigma among AYA. Citizen science, defined as the active engagement of the general public in scientific research tasks, promotes and facilitates community engagement throughout the research process. This citizen science study used crowdsourcing to engage AYA in Kazakhstan to develop a digital intervention to reduce HIV stigma and promote HIV self-testing. Our objectives in this paper are to describe the approach used, its feasibility and acceptability, and AYA motivations for and lessons learned collaborating on the study. From October 2021 to July 2022, in collaboration with a Community Collaborative Research Board and a Youth Advisory Board, we developed an open call requesting multimedia submissions to reduce HIV testing stigma. Eligible submissions were separated by age group (13-19 or 20-29 years) and judged by a panel composed of AYA (n = 23), healthcare professionals (n = 12), and representatives from the local government and non-governmental organizations (n = 17). Each entry was reviewed by at least four judges and ranked on a 5-point scale. The top 20 open call contestants were asked to submit self-recordings sharing their motivation for and experience participating in the contest and lessons learned. Descriptive statistics were calculated for quantitative data. Qualitative data were coded using open coding. We received 96 submissions from 77 youth across Kazakhstan. Roughly, three-quarters (n = 75/96) of entries met judging eligibility criteria. Of the eligible entries, over half (n = 39/75) scored 3.5 or higher on a 5-point scale (70.0%). The most frequent types of entries were video (n = 36/96, 37.5%), image (n = 28/96, 29.2%) and text (n = 24/96, 25.0%). AYA's primary motivations for collaborating on the study included a desire to improve society and help youth. The main challenges included creating content to address complex information using simple language, finding reliable information online and technological limitations. Crowdsourcing was feasible and highly acceptable among AYA in Kazakhstan. Citizen science approaches hold great promise for addressing the increasingly complex health and social challenges facing communities today.

Foreign Practices of Intelligent Transport Systems Functioning: Experience of Japan and USA

The article examines the experience of managing the implementation of intelligent transport systems (ITS) in the USA and Japan, analyzes the main forms of interaction between the state, local government and private sector organizations in the implementation of relevant projects. The research used methods of comparative legal and secondary analysis of statistical data. The presented work shows that in the USA and Japan, public authorities played a key role in the process of creating intelligent transport systems, and the private sector acted as a secondary agent. At the same time, the Japanese and American models of ITS implementation management differ significantly from each other. In Japan, the main participants in this process are entities with different social and managerial status, in the United States, equal organizational structures take part in the creation process. The consequence of this is that the financing of projects to create intelligent transportation systems in the United States is carried out by the states, the federation and the private sector, and in Japan only by the state and the private sector. The presented difference leads to the fact that the Japanese model of intelligent transport systems is characterized by a vertically integrated model of various subsystems with subordination. In turn, in the USA, ITS is a network structure. It should be added to the above that both the United States of America and Japan have formed an effective communication system between the main participants in the process of implementing intelligent transport systems, which avoids various dysfunctions and contradictions in their actions. In particular, in these countries, many discussion platforms, interdepartmental commissions, as well as working groups have been organized, within which the positions of the departments involved in the process of creating ITS are coordinated, as well as contradictions that arise during the implementation of the project under consideration are resolved. The experience of advanced countries in implementing ITS can be useful, given that similar projects are actively being implemented in most regions of Russia.

Evaluasi Implementasi Program PANDAWA pada Dinas Kependudukan dan Pencatatan Sipil Kabupaten Pasaman Barat

The PANDAWA program is a public service policy innovation at the West Pasaman Regency Population and Civil Registry Service. This program was created as a solution to limited access and the long distance people travel to get public services to the Disdukcapil office. This research aims to evaluate the implementation process of the PANDAWA Program at the West Pasaman Regency Dukcapil Office. This research uses qualitative methods by prioritizing primary data from interviews with informants, with the application of George C. Edward III's theory. Data collection techniques use interviews and observation. The research results show (1) communication: transition, clarity of information and consistency is implemented effectively. (2) disposition shows an attitude of commitment and meets expectations (3) The bureaucratic structure has clear SOPs and fragmentation. (4) Resources include staff who still need personnel who have an IT or computer educational background that is linear with the program, for facilities such as computers, additional procurement of better quality is necessary. Lastly, for network facilities disdukcapil must apply for addtional network capacity to the west West Pasaman Communication and Information Services as an institution that facilitates internet networks for all West Pasaman Regency local government organization. So that with this innovation we can create excellent services for the community.

Dynamics of Agricultural Development in Coastal Areas and Small Islands; Criticism of Human Resource Management in Local Government Organizations

Agricultural development must be the government's main focus to achieve comprehensive and serious economic development for society. The (Regional) Government as a public organization holding autonomous rights to determine policies to increase agricultural development must begin to prepare. What many experts have highlighted is the role of Regional Government in regional development in terms of human resources, namely the existence of a personnel system called bureaucracy. Every organization needs to develop human resources (HR) through improving performance to have abilities, skills, and positive attitudes to carry out their duties well. Experts and scholars say that three concepts among the many are highlighted in the aspect of bureaucratic resource management to improve employees' work, namely organizational justice, organizational politics, and work commitment. The research aims to determine and analyze the achievements of implementing agricultural development; and to know and analyze the respective relationships between organizational justice, organizational politics, and work commitment on employee performance in agricultural development. Use a quantitative approach to causality design. Take the case of Wakatobi Regency with its unique coastal areas and small islands. The sample was 225 employees or around 44% of the total sample of 514 people. The number of samples was determined by Slovin calculation and then taken at simple random. Primary data was obtained through distributing questionnaires, and secondary data from economic reports from authorized institutions. Data were analyzed using the SEM-AMOS approach. The results of the analysis found that development in Wakatobi Regency is supported by the agricultural and fisheries sectors. Its role is very dominant in GRDP, but it has not shown a direction that is in line with economic growth because it has experienced a decline. One of the aspects highlighted is that the performance of local governments in agricultural and fisheries development has not been optimal. The theoretical implication is that development performance analysis must use variables and indicators from empirical factual data (non-perception) through GRDP values and economic growth. Because, it has been proven that aspects of implementing human resource management through organizational politics and organizational justice have been proven to have a significant influence on performance, while work commitment is not yet significant. Practical implications for the government as a development policy formulator are to evaluate the development approaches that have been carried out, as well as regional leaders and leaders of regional apparatus implementing units (OPD) to pay attention to employee work commitment because our findings prove that their role is still weak in carrying out their duties and functions as ASN.

Examining The Role Of Leadership In Improving Transparency And Accountability In Local Government

This study aims to evaluate the role of leadership in enhancing transparency and accountability in local government. The research will analyze how effective leadership styles and governance practices can contribute to improved decision-making transparency and public accountability at the local government level. The study will employ a qualitative approach, conducting in-depth interviews with local government leaders and employees, as well as analyzing relevant policy documents. The research findings are expected to provide valuable insights into leadership strategies that can foster a stronger culture of transparency and accountability within local government organizations. The results of this study can assist local governments in developing better governance practices and enhancing public trust.

Systematic literature review of lean management in local government organizations

Systematic literature review of lean management in local government organizations

Flushing Out Homeowner Perceptions to Improve Voluntary Septic to Sewer Conversion With Social Marketing

Background Septic systems are recognized as a contributor to water quality degradation. Septic to sewer conversion programs are being implemented to mitigate nutrient pollution but success of voluntary programs is dependent on homeowner participation. The purpose of this study was to identify elements of potential social marketing strategies that could advance the voluntary adoption of septic to sewer conversion programs. Focus of the Article This study used formative survey research to assess residents’ knowledge, attitudes, and perceived benefits of and barriers to septic systems conversion in Florida, USA to inform future interventions promoting this major, costly home infrastructure change that reduces wastewater nutrient contamination. Research Question This study attempts to answer the following questions: (1) Does septic system conversion status (mandatory vs. voluntary) influence homeowners’ knowledge, attitudes, and perceived benefits and barriers to septic to sewer conversion? (2) What social marketing variables are the best predictors of attitude about septic to sewer conversion? Importance to the Social Marketing Field In contrast to inexpensive, repeated habits which are the target of many social marketing campaigns, costly one-time behaviors have been minimally explored by social scientists and social marketers. This study demonstrates how social marketing research can be applied to advance the adoption of costly, one-time infrastructure improvements, with septic to sewer conversions serving as the study context. There are substantial opportunities for social marketers to support local government and other organizations in their promotion of major technologies, including, but not limited to septic system conversions. Methods 518 adult Florida residents who were also septic system owners completed an online survey instrument that assessed subjective and objective knowledge, attitudes about septic to sewer conversion, and motivators and barriers to conversion. Results Septic system homeowners are largely supportive of septic conversion programs; however, the greatest perceived benefits are personal and not associated with environmental improvements. Despite many septic to sewer conversion projects being initiated for environmental purposes, behavior change efforts should promote the benefits of conversion as perceived by the homeowner. The primary barrier is the upfront cost, and alternative funding structures should be investigated. Recommendations for Research or Practice This study indicates that target audience outreach is an essential component of the environmental planning process. Considering the costs and complexity of water quality infrastructure projects, environmental management professionals should consider a robust audience-specific social marketing program as part of the implementation and planning process. The findings presented here suggest opportunities for social marketers to partner with environmental management professionals tasked with encouraging septic to sewer conversion or other costly and significant one-time behaviors.

Environmental Ethnography

Environmental ethnography is discussed here from involvement with a local government authority in Aotearoa New Zealand focused on soil, water and land management. Climate change and environmental degradation are making such local government work more difficult and expensive. As costs trend upwards and new rules are applied, community challenges to local authorities increase. Environmental ethnography identifies constraints on the organisational ability to meet infrastructural needs to produce environmental solutions locally. Some constraints are internal (organisational), some are local (community beliefs and attitudes), but the most significant constraints are external to local agencies. In ethnographic terms, working with local and national environmental authorities is a process of learning from staff, scientists, and administrators. Māori and Pākehā communities’ efforts to manage their local destinies provide insights into pressures on local government organisations. Landowners’ expectations and politicised discourses of climate denial or deferral also constrain day-to-day local authority work. Three intersections of local authority organisations' actions and local communities’ responses emerge from reflecting on this ethnographic learning, each shaping what local authorities can achieve. First, the social is not another set of insights; rather, the social is in the science. Second, in Aotearoa New Zealand the familiar nature-society binary is usefully disturbed by mātauranga Māori understandings of people and the environment. Third, changing modern productivist attitudes towards the environment is more than local—it is national and global—yet people’s responses are also intensely local. Environmental ethnography helps illuminate such tensions that create organisational and community dilemmas for local government authorities.

Pengaruh Penerapan Sistem Akuntansi Keuangan Daerah, Standar Akuntansi Pemerintahan, dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi pada Organisasi Perangkat Daerah Kota Bukittinggi)

This study aims to examine the effect of applying the regional financial accounting system, government accounting standards and human resource competence on the quality of local government financial reports (study in the local government organization of Bukittingi City). Research respondents are the Head of Service, Head of Financial Management and Staff of 28 Regional Apparatus Organizations in Bukittinggi City. Meanwhile, the total sample was 84 which was determined by purposive sampling. The technique in collecting data is through a questionnaire. Then the technique for analyzing the data in this study is multiple linear regression using SPSS 25. The study found that the application of the regional financial accounting system showed a significant influence on the quality of local government financial reports. Likewise, government accounting standards and human resource competencies show a significant influence on the quality of local government financial reports. Simultaneously, it was found that the application of regional financial accounting systems, government accounting standards and human resource competencies significantly affected the quality of local government financial reports.