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Increasing transparency through compliance: revisiting local government audit findings

Author: STEVE MODLIN
Published in PFM, Vol. 17 No. 4

The financial audit process continues to provide insight into the various activities associated with government service provision. Traditionally, the audit process has provided information about the financial position of the unit through an accurate presentation of financial records. Previous research has determined that even with an amalgamation of strict legislation through heavy state oversight and accounting standards, there continues to be a relationship between government characteristics and reporting occurrences. This study undertakes a reexamination of independent auditor findings in professionally administered county governments. Initial findings indicate a substantial decline in overall reporting problems, but an increase in compliance issues. Less experienced finance officers and elevated levels of budget allotments are among the factors that increase the probability of state citation issuance.

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