Local government measurement and use of performance accounting and financial reporting data in planning and budgeting decision support : (Record no. 32168)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01590naa a2200181uu 4500 |
| 001 - CONTROL NUMBER | |
| control field | 0032610385537 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20190211170749.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 100326s2009 xx ||||gr |0|| 0 eng d |
| 999 ## - SYSTEM CONTROL NUMBERS (KOHA) | |
| Koha Dewey Subclass [OBSOLETE] | PHL2MARC21 1.1 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | eng |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | BECKETT-CAMARATA, Jane |
| 9 (RLIN) | 38472 |
| 245 10 - TITLE STATEMENT | |
| Title | Local government measurement and use of performance accounting and financial reporting data in planning and budgeting decision support : |
| Remainder of title | a multicase study |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Armonk : |
| Name of publisher, distributor, etc. | M. E. Sharpe, |
| Date of publication, distribution, etc. | December 2009 |
| 520 3# - SUMMARY, ETC. | |
| Summary, etc. | This study utilizes case study research to document and explain how three U.S. county governments use performance measures on debt obligations in their comprehensive annual financial reports and in their annual budget documents. Municipal debt is a critical source of revenue for local governments and is used for construction of roads, schools, and other capital costs. All three counties use data on debt service as a performance measure in their budget; however, the range of clarity of data on measurement of debt service levels to support debt over time varies widely and is worth noting. In addition, it is unclear whether external stakeholders (other than state government) do not pay closer attention to performance measures on debt because the measures and standards are set by the state. Further empirical work is needed to establish evidence in that regard. |
| 773 08 - HOST ITEM ENTRY | |
| Title | Public Performance & Management Review |
| Related parts | 33, 2, p. 255-265 |
| Place, publisher, and date of publication | Armonk : M. E. Sharpe, December 2009 |
| International Standard Serial Number | ISSN 15309576 |
| Record control number | |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Periódico |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20100326 |
| Operator's initials, OID (RLIN) | 1038^b |
| Cataloger's initials, CIN (RLIN) | Daiane |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20100326 |
| Operator's initials, OID (RLIN) | 1458^b |
| Cataloger's initials, CIN (RLIN) | Carolina |
No items available.
