PSN: Local Politics & Policy (Topic)最新文献

{"title":"Applying XBRL to US State and Local Government Audited Financial Reports","authors":"Marc D. Joffe, Jacqueline L. Reck","doi":"10.2139/ssrn.3311695","DOIUrl":"https://doi.org/10.2139/ssrn.3311695","url":null,"abstract":"Ten years after the Securities and Exchange Commission mandated the conversion of corporate financial statements to machine-readable formats, there is still no analogous mandate for state and local government Comprehensive Annual Financial Reports (CAFRs). We explore the challenges and benefits of migrating from PDF CAFRs to machine-readable filings using eXtensible Business Reporting Language (XBRL). After explaining the benefits of machine-readable audited municipal financial data, we consider the challenges of creating and implementing an XBRL taxonomy for this sector and the impact a filing mandate would have on state and local governments. To better assess the challenges, we update a CAFR taxonomy previously published by Neal M. Snow and Jacqueline L. Reck and apply it to a city in Florida. While corporate XBRL filers generally use third-party filing firms, they can also use open-source software, low-cost licensed software, or both to produce the filings. Providing a variety of low-cost alternatives to state and local governments helps mitigate the challenge of providing affordable filings.","PeriodicalId":385898,"journal":{"name":"PSN: Local Politics & Policy (Topic)","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-01-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128951614","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Situations and Problems of Educational Decentralization to the Local Government Organization in Southern Thailand","authors":"Rewadi Krahomvong, Jiraporn Ruangying","doi":"10.2139/ssrn.3459335","DOIUrl":"https://doi.org/10.2139/ssrn.3459335","url":null,"abstract":"This research aims to study the current situations of educational management systems and find the guidelines for educational management system development of transferred schools and Local Government Organization in Southern Thailand. The results found that: the problems of management are the instability of school transferring acceptance policy, which is according to the mayor; and insufficient budget for school administration. Student quality has improved after transferring from being under Educational Service Area (ESA) to Subdistrict Municipality because Subdistrict Municipalities promote academics. However, teachers lack of opportunity to participate in external training and development. Problems include: the policy is changing up to the Chief Executive of the SAO, schools have low authority leading to management inflexibility, the SAO has no educator, and educational policy and practice are impacted by local politics. The obstacles are educational policy is not seriously and continuously implemented, law and regulations are not supportive for practices, there is no educational supervisor and an insufficient budget. The guidelines are the Subdistrict Municipality should improve the budgeting system to match schools’ needs, and revise and update the relevant laws and regulations to allow teachers to be able to participate in the external training and development with expenses coverage, the SAO needs to urgently recruit competent personnel and teachers to work at the SAO and schools, provide schools with administration authority, and solve the local politics problem that intervene the school administration, the Department of Local Administration (DLA) should decentralize personnel recruitment and budgeting authority to the PAO, and the PAO should provide more administration authority to schools.","PeriodicalId":385898,"journal":{"name":"PSN: Local Politics & Policy (Topic)","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126611977","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Fiscal Institutional Externalities: The Negative Effects of Local Tax and Expenditure Limits on Municipal Budgetary Solvency","authors":"B. Jimenez","doi":"10.1111/pbaf.12194","DOIUrl":"https://doi.org/10.1111/pbaf.12194","url":null,"abstract":"This study explores the effects of state‐imposed local tax and expenditure limits or TELs on the budgetary solvency of city governments in the US. Most local TELs were enacted in the late 1970s and early 1980s, and have remained largely unchanged in the last three to four decades. These quasi‐permanent fiscal institutions do not take into account changes in voters’ fiscal policy preferences across time or the possibility of external fiscal shocks that require flexibility in changing tax and spending policies. Without this flexibility, TELs can lead to poor financial management practices that negatively affect budgetary solvency. The empirical analysis produces strong evidence supporting this argument. Whether TELs are assumed to be exogenously or endogenously determined, the results of the econometric analysis, including various robustness tests, indicate that TELs weaken city budgetary solvency.","PeriodicalId":385898,"journal":{"name":"PSN: Local Politics & Policy (Topic)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131264047","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Using Fiscal Ratios to Predict Local Fiscal Distress","authors":"E. Gorina, Marc D. Joffe, Craig S. Maher","doi":"10.2139/ssrn.3169363","DOIUrl":"https://doi.org/10.2139/ssrn.3169363","url":null,"abstract":"Municipal fiscal distress experienced by cities such as Detroit, Michigan; San Bernardino,California; and Harrisburg, Pennsylvania, has generated an impressive body of work by researchers seeking to understand underlying factors in an effort to prevent future distress. Recent research has been informative and appears to be coalescing around a handful of predictive factors such as reserves and debt; however, the generalizability of the findings is limited because the research has focused on case studies or within-state analyses. This study draws from a large national sample of local governments in the United States over a 10-year period and incorporates robust methodology for rare events analysis. Consistent with previous research on local fiscal distress, we find evidence that unreserved general fund balances, unrestricted net assets, long-term obligations, and local unemployment are statistically associated with municipal defaults and bankruptcies.","PeriodicalId":385898,"journal":{"name":"PSN: Local Politics & Policy (Topic)","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-04-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116001924","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Evidence of Municipal Awareness as a Construct for Enhancing Citizen Satisfaction Municipal Council of Malaysia","authors":"Muhammad Umar Bello, D. Martin, R. Kasim, N. Razali, Y. Ngadiman, A. T. Bon","doi":"10.22178/POS.31-2","DOIUrl":"https://doi.org/10.22178/POS.31-2","url":null,"abstract":"This research study critically analysed the existing literature on municipal awareness relevancy of Municipal councils’ service delivery for the purpose of enhancing citizen satisfaction. The purpose of the study is the investigation of citizen satisfaction level of municipal services. Analysis of the existing literature on the relationship between municipal awareness and citizen satisfaction. The Material and methods were carried out using secondary data and were meticulously and critically analysed to come up with reliable results. The study shows the relevancy of the public awareness, citizen satisfaction and municipal council performance in Malaysia. It is evident in the research that citizen consent is important before municipal services should be provided in the local community. The research study highlighted many discrepancies in many kinds of literature related to the existing research study, the evidence-based analysis was carried out to buttress importance and significance of the related study to the research work. The literature was reviewed to ascertain the current happening in the area of local government service delivery. The study shows that many municipal councils in Malaysia provide adequate and satisfactory services to their citizens’. The study also revealed that municipal council plays an important role in citizen awareness of municipal service delivery. The study concludes that municipal service delivery can be enhanced through citizen awareness campaign, to sensitise the local community on various aspects of service delivery including maintenance of the facilities provided. The study also concludes that Municipal councils lack awareness section affects their performance in service delivery process. The study recommends that Municipal councils officials need to be consulted the citizen for their needs and wants; awareness campaign needs to be regularly carried out to maintain cordial relationship between Municipal councils and their citizen; it is also recommended that municipal services should be delivered the needed services by the local inhabitants’ after duly consultation.","PeriodicalId":385898,"journal":{"name":"PSN: Local Politics & Policy (Topic)","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-02-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114341620","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Demand for New Cities: Property Value Capitalization of Municipal Incorporation","authors":"Carlianne Patrick, Chris Mothorpe","doi":"10.2139/ssrn.2830510","DOIUrl":"https://doi.org/10.2139/ssrn.2830510","url":null,"abstract":"This paper investigates property value capitalization of municipal incorporation. Using detailed data from the metropolitan Atlanta area, our empirical strategy combines difference-in-differences hedonics with a relatively underutilized matching method from the class of monotonic imbalance bounding methods that approximates a fully blocked randomized experiment. We find that new city formation is positively capitalized into property values within the new city, increasing 4–5% in the two years following new city formation compared to the two years prior and 12–13% over the entire analysis period. The results also indicate that capitalization is stronger for parcels with greater potential for redistribution.","PeriodicalId":385898,"journal":{"name":"PSN: Local Politics & Policy (Topic)","volume":"07 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129925220","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Analysis of Flypaper Effect on the District and Municipality Government Expenditures in North Sumatra Province","authors":"Fitri Yani Panggabean, M. Dalimunthe","doi":"10.2139/ssrn.3366239","DOIUrl":"https://doi.org/10.2139/ssrn.3366239","url":null,"abstract":"This study aims to analyze the flypaper effect on the district and municipality government expenditures in North Sumatra province. Research data in the form of secondary data sourced from reports on the budget realization report with the study period from 2011 to 2014. The technique of analysis using regression. The sample method using purposive. Sample consists of 27 regencies consisting of 22 districts and 5 municipalities. The results showed flypaper effect on the district and municipality government expenditures in North Sumatra province. However, if the analysis is conducted only on municipality governments in the North Sumatra province there is no flypaper effect on government expenditures. These findings suggest a disparity between district and municipality governments on dependence on transfer funds from the central government. In general, local governments are still dependent on transfer funds provided by the government and are not yet optimal in exploring local own revenues, which are dominated by newly-formed district government of North Sumatra.","PeriodicalId":385898,"journal":{"name":"PSN: Local Politics & Policy (Topic)","volume":"54 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-10-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134311970","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"A Tale of Two Cities: Cross-Border Casino Competition between Detroit and Windsor","authors":"Juin-jen Chang, Ching‐chong Lai, Ping Wang","doi":"10.3386/w23969","DOIUrl":"https://doi.org/10.3386/w23969","url":null,"abstract":"We develop a framework to study analytically and quantitatively relentless cross-border casino competition with social-disorder and income-creation externalities. Two bordering casinos compete with each other for the external source of demand of recreational and problem gamblers from the neighboring city and the two city governments set their optimal casino revenue tax and gambler tax surcharge to maximize social welfare. We show that cross-border casino gambling makes aggregate casino demand more elastic despite the addictive nature of gambling. While a lower commuting cost favors a cross-border casino in a city with a weaker taste for gambling, the positive scale effect of its own population may be offset by a negative effect on cross-border gambling. By calibrating the model to fit the Detroit-Windsor market, we find that cross-border competition induces both cities to lower casino taxes to below their pre-existing rates, while the optimal tax mix features a shift from the tax surcharge to the casino revenue tax. Our counterfactual analysis suggests that lowering the commuting cost to the pre-911 level need not have favored Windsor, whereas increasing Detroit's population to the 2000 level would have only given Windsor a modest welfare gain.","PeriodicalId":385898,"journal":{"name":"PSN: Local Politics & Policy (Topic)","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125130388","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"A Spatial Analysis of Florida County Governments' Unreserved General Fund Balances","authors":"H. Guo, Wen Wang","doi":"10.1111/pbaf.12160","DOIUrl":"https://doi.org/10.1111/pbaf.12160","url":null,"abstract":"The most recent Great Recession brought our attention to the issue of fiscal sustainability of local governments. Local governments often rely on their general fund balances to deal with contingencies and economic downturns. Empirical research, however, produces mixed results and is inconclusive about what determines the size of local savings. No previous research on this topic has considered strategic interactions and the spatial relationship among local governments. Using a panel dataset of all the county governments in Florida from 2007 to 2011, this study examines the factors that affect the size of unreserved fund balances and empirically tests the spatial effects concerning local fund balance policies in Florida. Empirical findings indicate the importance of the spillover effects of a county's millage rate change and reliance on intergovernmental transfers. This research contributes to the literature by accounting for the spatial effects in local fund balance behavior.","PeriodicalId":385898,"journal":{"name":"PSN: Local Politics & Policy (Topic)","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116041477","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Case Study: New York City Office Space Optimization, an Operational Excellence in Government Success Story","authors":"J. Wiseman","doi":"10.2139/SSRN.3058238","DOIUrl":"https://doi.org/10.2139/SSRN.3058238","url":null,"abstract":"In 2016, the Ash Center for Democratic Governance and Innovation at Harvard Kennedy School received funding from the Laura and John Arnold Foundation to launch the Operational Excellence in Government Project. The goal of the project is to identify and celebrate operational efficiency successes across state and local government via the project website. The site makes available for the first time from a single searchable portal 30 existing studies of government efficiency. This case study of right-sizing the New York City real estate portfolio is one of three that provides a detailed look at an outstanding example of success in achieving operational excellence in government. The purpose of the case studies is to explain the implementation steps, the key challenges, and the driving factors for success. With this work, we hope to reduce the cost of identifying opportunities for efficiency and cost savings across all layers of government, and to accelerate the transfer and deployment of these successful cases. The economic downturn of 2008 hit powerfully in the nation’s financial centers. Within a year, New York City government had suffered significant decreases in tax revenue. The Bloomberg administration, under the leadership of Deputy Mayor for Operations Stephen Goldsmith, sought ways to close the financial gap. Goldsmith turned to operational efficiency as a strategy for finding savings, and set out to study the ways the city could use shared services to improve quality while reducing cost for the administrative support functions of city government. The report, “Maximizing Efficiency in NYC Government: A Plan to Consolidate and Modernize Back‐Office Operations,” identified efficiencies in technology, human resources, revenue collections, the fleet of city vehicles, and the real estate portfolio. In total, the shared services efforts outlined in the report saved the city $100 million. This case study describes, for the first time, efforts by the deputy mayor for operations and his team to optimize the city’s real estate portfolio. New York City government employees occupy 300 million square feet of offices, schools, police and fire stations, warehouses, and the like. There had never before been an effort to view the entirety of the space as an asset that could be allocated more efficiently. Rather, over time, individual departments had independently acquired or leased the space they needed, predominantly with their own usage standards. By implementing the recommendations in the report, real estate was viewed as a city asset and was managed as a portfolio for the first time. In first three years of this effort, the city reduced office space by 400,000 square feet and saved $15 million in annual rent occupancy cost. Additional savings in energy costs totaled $4 million as the footprint shrank. While New York City is far larger than most other American cities, and while other cities may have lower real estate costs in general, there remain key insig","PeriodicalId":385898,"journal":{"name":"PSN: Local Politics & Policy (Topic)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131070320","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}