State Local Government Research Articles

Viability of an Economic Housing for the Elderly: Input for a Residential Care Facility in Mandaluyong

This interdisciplinary, mixed-method research using the explanatory sequential design was undertaken to study one sector of the elderly community’s living condition in Mandaluyong City to determine the viability of putting up a privately-funded residential and care facility for them. Sixty-nine senior citizens were surveyed by a group of 4th year business students in 2013 for their feasibility study about an economic housing for the elderly, using a government-published questionnaire. Raw data from these instruments were, by mutual agreement used for this study. Analysis showed that the demographics from the instruments matched with the local government statistics. It was also found out that some respondents who have some source of modest income but feel neglected and lonely signified desire to live in a more quiet, modest but decent living facility away from their noisy and chaotic home environment. Literature search also showed numerous laws, bills, plans, and other government initiatives that provide assistance for the welfare of the elderly. These could be used in addressing or providing ideas to solve the problem at hand. A privately-funded facility proposed under the undergraduate feasibility study was therefore found economically viable after review in the areas of marketing, technical and financial aspects and that government interference was proposed to be solicited. Initially, the findings of this study was formally presented before the officials of Barangay Hulo, Mandaluyong City last May 7, 2015 as an extension project for the concerned elderly of the community. More than 50 senior citizens attended the presentation. Feedback from stakeholders was promising.

The Usefulness of Local Government Financial Statements for Regional Development Planning Process (An Empirical Study Against the Head of the District Development Planning Agencies in Java and Madura)

This research is an evaluation of the usefulness of financial statements produced by the accrual-based government accounting system in Indonesia. The result reveals that in the process of formulating the regional development plans, LRA (the report of budget realization) and REP (the ratio of income efficiency) are the financial statement element and the financial ratio which have the highest degree of usefulness. In addition, this study also reveals that the financial statement elements and financial ratios resulting from the cash-based accounting system have higher degree of usefulness rather than resulting from the accrual-based accounting system.

The State of Local Government

This paper and a special issue of the journal addresses the varying capacity of local governments in different regions in the world. Local Government Capacity as a concept can have varying definitions, but in this framework it seems adequate to simply define it as `the ability of local government to perform their functions in an effective and efficient way´. The idea behind this special issue argues that in order to improve the capacity of local governments especially in regions where its adequate performance is severely needed, a more differentiated approach to capacity-building is required, pinpointing the main factors inhibiting local government performance.DOI: http://dx.doi.org/10.5755/j01.ppaa.14.3.13430

Science Needs for Sea-Level Adaptation Planning: Comparisons among Three U.S. Atlantic Coastal Regions

To identify priority information needs for sea-level rise planning, we conducted workshops in Florida, North Carolina, and Massachusetts in the summer of 2012. Attendees represented professionals from five stakeholder groups: federal and state governments, local governments, universities, businesses, and nongovernmental organizations. Over 100 people attended and 96 participated in breakout groups. Text analysis was used to organize and extract most frequently occurring content from 16 total breakout groups. The most frequent key words/phrases were identified among priority topics within five themes: analytic tools, communications, land use, ecosystem management, and economics. Diverse technical and communication tools were identified to help effectively plan for change. In many communities, planning has not formally begun. Attendees sought advanced prediction tools yet simple messaging for decision-makers facing politically challenging planning questions. High frequency key words/phrases involved fine spatial scales and temporal scales of less than 50 years. Many needs involved communications and the phrase “simple messaging” appeared with the highest frequency. There was some evidence of geographic variation among regions. North Carolina breakout groups had a higher frequency of key words/phrases involving land use. The results reflect challenges and tractable opportunities for planning beyond current, geophysically brief, time scales (e.g., election cycles and mortgage periods).

Attitudinal Impact of Institutional Mechanisms of Public Accountability and Performance among Local Government Workers in Nigeria: A Study of Enugu State Local Governments

Our conviction that there is need for improved services in the local government system provided an impetus for assessing the attitude of local government workers towards the application of institutional mechanisms of public accountability and the effect on performance. 205 local government functionaries completed a questionnaire. The mean age, qualification and length of service of the respondent were 2.5, 2.60 and 2.58 respectively. The hypothesis was tested at 0.5 significant levels using contingency coefficient. The study established that attitude of local government functionaries towards the application of these mechanisms significantly correlate with performance. Implications of these findings are discussed. DOI: 10.5901/mjss.2015.v6n5p403

Road to Ruin? Horizontal Equalisation of Road Grant Allocations in eastern Mainland Australian States

Intergovernmental grant funding of local government is not only common in many multi-tiered countries, but often hypothecated on local government infrastructure maintenance and renewal. In Australia, the federal government has been providing grant funding for roads since 1973 through the different state Local Government Grant Commissions. The guiding principle for this distribution of grants has been to enhance horizontal equity in the provision of local government services to all Australians, regardless of where they reside. This objective has particular significance in a commodity based economy which relies on local government for the bulk of its road infrastructure. Moreover, several recent inquiries have suggested that a growing local infrastructure backlog is a problem with national economic ramifications. Against this background, this paper examines whether the grant allocation practices of the three states which account for the bulk of the Australian population and economic activity accord with intended horizontal fiscal equity principles underlying road grant allocations. We present evidence which demonstrates that a lack of consistency and transparency not only undermines equity goals, but also the financial sustainability of individual local authorities.

FAKTOR- FAKTOR YANG MEMPENGARUHI TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH

This research is aimed to examine the influence of the characteristics and level of accountability from local government to local government financial statement disclosure. The samples numbered 46 cities andcounties are taken from the BPK, sampling using purposive sampling method and using multiple linearregression analysis. The results of the study shows that the characteristics of the local government (dependency rate and the size of the local government) and the level of accountability (the auditor's opinion, the weakness of the SPI, non-compliance with the law) does not affect the local government's financial statement disclosure. Keywords: characteristics of local government, the level of accountability of local government, local government financial statement disclosure.

Corruption in the Imo State Local Government System : A Case of Njaba Local Government Area , 2006 - 2010

Corruption in the Imo State Local Government System : A Case of Njaba Local Government Area , 2006 - 2010

Internal Audit Techniques and Fraud Prevention: A Case Study of Selected Local Government Councils in Bauch State

This study analyzes the Internal Audit Techniques and Fraud Prevention in Bauchi State Local Government Councils. The relevant literatures were reviewed. The data for the study were collected from both the primary and secondary sources. The primary sources data were collected from the thirteen (13) local governments internal audit units through self-administered questionnaires to the sample size of the study. The secondary sources were documents from Bauchi state ministry for local government affairs. Several statistical tools were used including tables, simple percentages, Chi-square and Pearson Product Moment Correlation Coefficient to analyze the data and test the null hypotheses formulated. The study revealed that the internal audit unit at local government put necessary measures to prevent fraud but lack total independent freedom to carry out their function effectively. The paper concludes that The internal audit units at local government level in Bauchi state are performing the function of fraud prevention and the internal audit techniques/procedures capable to prevent any type of fraud was effective. It was discovered that internal audit unit at local governments’ level in Bauchi state are not independent, and this affected their functions. The study recommends among other things that, Bauchi state government through House of Assembly should enact laws/legislation that will grant internal audit unit autonomy to discharge their functions. Effective internal audit techniques/procedures capable of preventing fraud should be installed by the councils and that adequate measures and control should be put in place. DOI: 10.5901/mjss.2015.v6n4p232

Ethnic Conflict between the Muslims and Christians in Nigeria: The Dilemma of Decision-Making of the Political Elites

This paper examines how ethnic conflict occurred as a result of actions or decisions made by either local government, state or federal government in Nigeria. Ethnic conflict can be triggered due to various factors, such geographical proximity, group identity, deliberate manipulation of negative perceptions by political leaders, competition of resources, weakness of political institution transitions to democracy, and etc. However, the main focus of this paper is the implementation of Shari’a law in the Northern Nigeria and how the decisions and the implementations have led to blood-shed conflicts in the country. In general, a number of blood-shed events that occurred in Nigeria are also due to the process of decision-making by the political elites that could not fulfil the requirements of the respective ethnic groups. The implications had been overwhelmingly devastating in the country. Uncountable lives were lost via mayhem and blood-shed wars. Homes, shops and properties were destroyed. The economic implications of ethnic conflict have resulted in unequal distribution of resources among individual, groups and regions within the country. The growing economic disparities may increase the fear of those ethnic groups that are disadvantaged; this has warranted that the ignorant masses are often being remote and mobilized by the political class to engage in religious crisis in order to achieve their selfish political interests. In the same vein, similar ethnic based political movements have arisen in Nigeria. Therefore, decision-making is one source that could lead to ethnic conflict in a multi-cultural and ethnic country like Nigeria. Decision-making approach was used to examine the scene of conflict by focusing only on the religious conflict between Muslims and Christians in the country.

From the Field: It's Always Something: Maryland's Path through the “Great Recession”

Like most states, Maryland experienced a significant revenue decline following the “Great Recession” of 2008. The State balanced its annual budgets using a combination of spending cuts, new revenues, use of general fund balance and reserves, modifications to State–local government revenue and spending relationships, and transfers from various dedicated special fund balances. During this period, states also received generous federal support via the American Recovery and Reinvestment Act of 2009. This case study differs in two ways from previous analyses of state budget balancing actions during times of fiscal distress. First, it demonstrates how elected officials established and implemented action to preserve spending priorities; chiefly relating to the social safety net and primary/secondary education. Secondly, it documents the combination of budget balancing actions adopted over a multi‐year period and shows the extent to which each type of action was relied upon. Future study can build upon this research, to show to what extent other states relied upon similar or divergent measures when balancing their budgets in post‐recessionary periods. Along with other states, Maryland was substantially affected by the so called “Great Recession.” But unlike many other places, Maryland did not substantially curtail employment or services. In particular, Maryland resisted substantial reductions in spending on health and education even after federal American Recovery and Reinvestment Act of 2009 support was exhausted, while maintaining a 5 percent balance in its Rainy Day Fund. This entailed a combination of spending restraint, balance transfers, rededication of revenues, health provider taxes, gambling, and higher taxes. This paper describes the actions taken each year, and illustrates how spending priorities were protected to the extent possible.

Road to Ruin? Horizontal Equalisation of Road Grant Allocations in Eastern mainland Australian States

Intergovernmental grant funding of local government is not only common in many multi-tiered countries, but often hypothecated on local government infrastructure maintenance and renewal. In Australia, the federal government has been providing grant funding for roads since 1973 through the different state Local Government Grant Commissions. The guiding principle for this distribution of grants has been to enhance horizontal equity in the provision of local government services to all Australians, regardless of where they reside. This objective has particular significance in a commodity based economy which relies on local government for the bulk of its road infrastructure. Moreover, several recent inquiries have suggested that a growing local infrastructure backlog is a problem with national economic ramifications. Against this background, this paper examines whether the grant allocation practices of the three states which account for the bulk of the Australian population and economic activity accord with intended horizontal fiscal equity principles underlying road grant allocations. We present evidence which demonstrates that a lack of consistency and transparency not only undermines equity goals, but also the financial sustainability of individual local authorities.

PERSEPSI PEMAKAI LAPORAN KEUANGAN PEMERINTAH DAERAH TERHADAP INDEPENDENSI AUDITOR BADAN PEMERIKSA KEUANGAN

This research examines the perception of financial statement user of local government to state audit board (BPK) of auditor independence. With confirmation seven independence determinants a) the duration assignation of audit, b) independence in budget audit, c) the limited assignation time and resources provided by for auditor BPK, d) existence of family relationship, e) existence of tendency to side, because political confidence or social, f) Access to information without resistance, g) freedom to determine matter and time reports and freedom to publish and dissemination of inspection reports.
 The sampling technique applied is purposive sampling and research data is primary data collected from users of financial statement of local government that is local government officer, member of Local Parliament (DPRD), Academician, and public users in Jogjakarta.
 Examination of hypothesis done by using proportion test, chi square and Analysis of Variance (ANOVA). Result of research indicates that in general financial statement users of local government assumes auditor BPK has not independent in executing inspection, seven independence determinants in general will have an effects or can destroy independence of auditor BPK, although some group have differs in opinion to some factors
 
 Keywords: Perception, Independence, Local Government Financial Statements, State Audit Board

PERLAKUAN AKUNTANSI ATAS KONSTRUKSI DALAM PENGERJAAN PADA LAPORAN KEUANGAN PEMERINTAH DAERAH PADA KABUPATEN MINAHASA

This study aimed to assess and provide feedback on the accounting treatment of Construction in Progress which is within the financial statements of Local Government. The analysis method used in this research is to use descriptive analysis method to describes the results of the analysis of the accounting treatment conducted by local government to account Construction in progress. Construction in progress are fixed assets that are in the process of development. The work includes the construction in the land, equipment and machinery, buildings and buildings, roads, irrigation and networks, and other fixed assets that the process of acquisition and / or construction requires a certain period of time and has not been completed. Listing of construction in progress in Minahasa regency government is done by making an adjustment to the journal reported assets unfinished for later recorded under construction in progress. In the process of recording still no records of advances in the development of an asset. There are some problems that can be encountered by the relevant local government recognition of a construction in progress. Recognition of construction in progress are important things that need to follow the guidelines in the Government Accounting Standards. Above special cases should be given special treatment and separate accounting policies in recognition of Construction in progress.

PELAKSANAAN PEMERIKSAAN LAPORAN KEUANGAN PEMERINTAH DAERAH OLEH ANGGOTA TIM YUNIOR PADA BADAN PEMERIKSA KEUANGAN REPUBLIK INDONESIA PERWAKILAN PROVINSI SULAWESI UTARA

This study used a qualitative ethnographic method aimed to analyze the condition of the local government's financial statements examination by the examiner to the role of the Youth Team Member Audit Board and the things behind the condition. Data collected by means of interviews and observations at the time of examination of LKPD Talaud Islands and South Minahasa District for Fiscal Year 2013. The results showed that in the field of education and training of qualified inspectors have determined. In the examination of the planning process is not all examiners were involved in the preparation of the examination program while in the process of implementation of the inspection there are weaknesses such as inspection measures that can not be solved completely, different abilities to each examiner, and the preparation of paper checks that have not been fully resolved in the field . Furthermore, in the reporting process examiner had stints exceeding portion Youth Team Member.

An Analysis of State–Local Government Capital Expenditure During the 2000s

Capital expenditure by subnational governments in the United States represents about two percent of GDP and 12 percent of state–local spending. Persistent differences among states exist in the amount and composition of this capital expenditure. This regression‐based research examines for the decade of the 2000s: (1) the factors affecting capital spending and interstate differences; (2) the effect of recessions; (3) the response to American Recovery and Reinvestment Act (ARRA) stimulus funds; (4) state and year fixed effects; and (5) investment for highways and K‐12 education. Aggregate capital expenditure is relatively stable, although it increased around recessions, with ARRA grants especially important and substantial state‐specific influences.

KARAKTERISTIK PEMERINTAH DAERAH KARAKTERISTIK KEPALA DAERAH, KARAKTERISTIK INSPEKTORAT DAERAH DAN KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PEMERINTAH DAERAH INDONESIA

This research aims to examine the effect of local government characteristics, executive characteristics and the regional inspectorate characteristics to timeliness at the delivery of local governments financial statement (LKPD) in Indonesia. The sample used in this study were 488 local government district / cities in Indonesia for the year 2014. This study uses data of IHPS from Internal Affair Ministry of Republic of Indonesia Supreme Audit board (BPK RI), the website of Internal Affairs Ministry of Republic Indonesia, website of local government and data of regional inspectorate characteristics obtained from Financial and Development Supervisory Board (BPKP RI). This study uses a Multiple Regression Analysis model (regression analysis) to test the hypothesis. The result showed that the local government which are age, location of local government and the role of the expert auditor level affect positively on timeliness of deliverance of local government financial statement (LKPD), while the tenure of regional head, gender oof regional head and regional inspectorate capability has no influence to timeliness in the delivernce of local government financial statement (LKPD).

Audit Board of Republic of Indonesia Opinion Viewed from Review on Local Government Financial Statement and Leaderrs Commitment (Case Study in Indonesia)

Audit Board of Republic of Indonesia Opinion Viewed from Review on Local Government Financial Statement and Leaderrs Commitment (Case Study in Indonesia)

Imperative of Local Government and the Autonomy Question in Nigeria: Experience since 1999 till Date

The 1976 Local Government Reforms in Nigeria marked a watershed in the annals of local government. It brought with it uniformity which put an end to the regionalisation of local government before 1976. It was meant to make local government occupy its rightful position in local governance, thus it was enshrined in the 1979 constitution of the country. Inspite of the constitutional provisions in the 1999 constitution for existence, functions and autonomy of local government on one hand, the same constitution subsumed local government under the state government. That is why there is a raging debate over the status of local government in Nigeria. This among others necessitated this work. The paper justifies the need for local government. It stated the statutory functions of local government as provided for in the 1999 constitution. The paper assessed local government since 1999 till date. It relied on secondary source of data. It concluded by making some recommendations.

From local to central: a network analysis of who manages plant pest and disease outbreaks across scales

One of the key determinants of success in managing natural resources is “institutional fit,” i.e., how well the suite of required actions collectively match the scale of the environmental problem. The effective management of pest and pathogen threats to plants is a natural resource problem of particular economic, social, and environmental importance. Responses to incursions are managed by a network of decision makers and managers acting at different spatial and temporal scales. We applied novel network theoretical methods to assess the propensity of growers, local industry, local state government, and state and national government head offices to foster either within- or across-scale coordination during the successful 2001 Australian response to the outbreak of the fungal pathogen black sigatoka (Mycosphaerella fijiensis). We also reconstructed the response network to proxy what that network would look like today under the Australian government’s revised response system. We illustrate a structural move in the plant biosecurity response system from one that was locally driven to the current top-down system, in which the national government leads coordination of a highly partitioned engagement process. For biological incursions that spread widely across regions, nationally rather than locally managed responses may improve coordination of diverse tasks. However, in dealing with such challenges of institutional fit, local engagement will always be critical in deploying flexible and adaptive local responses based on a national system. The methods we propose detect where and how network structures foster cross-scale interactions, which will contribute to stronger empirical studies of cross-scale environmental governance.