The Opportunities and Challenges of Benchmarking Indiana's Local Governments

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dc.contributor.authorSpreen, Thomas Luke
dc.contributor.authorPalmer, Jamie
dc.contributor.authorJohnson, Craig
dc.date.accessioned2015-12-15T20:46:49Z
dc.date.accessioned2022-11-01T18:16:56Z
dc.date.available2015-12-15T20:46:49Z
dc.date.available2022-11-01T18:16:56Z
dc.date.issued2015-09
dc.description.abstractAs part of the Fiscal Benchmarking for Indiana's Local Governments project, the Institute and the IU School of Public and Environmental Affairs explores the challenges of efforts to monitor the fiscal health of local governments. SB 106, enacted in 2014, places this responsibility with the Indiana Department of Local Government Finance (DLGF). This issue brief explores the challenges to the process and insight gained from producing similar indicators of fiscal condition through the Fiscal Benchmarking project, including the following: 1.Using cash accounting for financial reporting instead of accrual accounting 2.An inconsistent and incomplete system of fund codes and transaction coding 3.A lack of complete budget reporting 4.A varied treatment of enterprise operations 5.The unique structure and treatment of Indianapolis 6.Debt reporting issuesen_US
dc.identifier.citationhttp://policyinstitute.iu.edu/Uploads/PublicationFiles/FB_IndianaData_Web.pdfen_US
dc.identifier.urihttp://hdl.handle.net/2450/10112
dc.publisherIU Public Policy Instituteen_US
dc.subjectTax and financeen_US
dc.titleThe Opportunities and Challenges of Benchmarking Indiana's Local Governmentsen_US
dc.typeReporten_US
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