Journal of Public Budgeting, Accounting & Financial Management: Volume 21 Issue 1

The diligence of audit committees in the healthcare sector

Thomas E. Vermeer, K. Raghunandan, Dana A. Forgione

Problems with governance at non-profit (NP) healthcare organizations have recently led to legislative scrutiny of their audit committee practices. Using data from a survey of…

Determinants of local government revenue forecasting practice: empirical evidence from florida

Howard A. Frank, Yongfeng Zhao

Two decades of research on municipal forecasting practice suggest that it is less advanced than other sectors. Moreover, local forecasters have a greater error tolerance than…

Funding and achievement issues in education finance: symposium introduction

Rodney Stanley

State lotteries and education: do they really fix the education quagmire?

Charles E. Menifield, Joy Clay, Casey Lawhead

During the latter half of the 20th century many states began to use the lottery as an alternative method to increasing the amount of revenue within their general funds…

Measuring the impact of reservation gaming revenues on native american education achievement

Teresa Joy Clay

The passage of the Indian Gaming Regulatory Act of 1988 has allowed Native American tribes a new form of revenue generation. This new source of revenue facilitates entry into the…

The impact of legalized casino gambling on state education spending displacement

Chimezie Ozurumba

Corporate casino gambling has expanded from being legal in only two U.S. states (Nevada and New Jersey) in the late 1980s to 12 states in 2006. As a result, the annual gambling…

Assessing the impact of perceived school board effectiveness on financing k-12 education in tennessee

P. Edward French

Education funding has been a significant concern of both providers and consumers of the educational system in the United States for many generations. This expenditure accounts for…

Rural education finance and achievement among southern black belt school districts

Rodney E. Stanley, Gary L. Peevely

The state of Tennessee is part of the United States that houses a special set of school districts known as the Black Belt. Named for the black fertile land, utilized for the…