Article(print)#11979
REVENUE SHARING AND LOCAL GOVERNMENT MODERNIZATION: THE CASE OF ACCOUNTING, AUDITING, AND FINANCIAL REPORTING
In: Publius: the journal of federalism, Volume 9, Issue 3, p. 75-88
ISSN: 0048-5950
THIS ARTICLE EXAMINES THE CHANGES IN AUDITING REQUIREMENTS IN THE REVENUE-SHARING PROGRAM, INSTITUTED IN 1976. ANALYZING "MODERNIZATION", THE CONCEPT IS DEFINED AS AN IMPROVEMENT IN LOCAL GOVERNMENT DECISIONAL PROCESSES AND SPENDING PRIORITY DETERMINATIONS, AND IT IS ARGUED THAT THE PROGRAM HAS HAD A SIGNIFICANT IMPACT ON THIS ELEMENT.