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Draft. Bibliography. Accounting/Auditing/Financial Reporting/Internal Controls

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Bibliography

Accounting/Auditing/Financial Reporting/Internal Controls

Archer, Stephen H., Choate, G. Marc, Racette, George. Financial Management: An

Introduction. New York: John Wiley and Sons, 1979.

Connecticut Public Expenditures Council, Inc. Connecticut Municipal Budgets, 1977-1978.

David, Irwin T.; Sturgeon, C. Eugene; and Adams, Eula L. How to Evaluate and Improve

Internal Controls in Governmental Units.

Dopuch, Nicholas, Birnberg, Jacob G., Demski, Joel S. Cost Accounting: Accounting Data for Management’s Decisions, Third Edition. Harcourt Brace Jovanovich, Inc. 1982. Ernst & Whinney. How Cities Can Improve Their Financial Reporting.

Ernst & Whinney. How Your Government Can Apply GAAP. Washington, DC: Ernst & Whinney, 1982. (335 pp)

Gray, Jack and Johnston, Kenneth. "Accounting and Management Action." New York: McGraw-Hill, 1977.

Hay, Leon E. Accounting for Governmental and Nonprofit Entities. 6th ed. Homewood, IL: Richard D. Irwin, Inc., 1980. (762 pp)

Hogan, James A. and Mottola, Anthony J. Financial Disclosure Practices of the

American Cities: Closing the Communications Gap.

Kobayashi, Richard, and Coopers and Lybrand. The Municipal Audit: Choice and

Opportunity.

Lynn, Edward S. and Freeman, Robert J. Fund Accounting: Theory and Practice. Engelwood Cliffs, NJ: Prentice-Hall, Inc. 1974 (1008 pp).

McRae, Robert D. “The Cost-Burden Study: A Method for Recovering Costs from Nonresidents”. Governmental Finance , March 1982.

Municipal Finance Officers Association. Governmental Accounting, Auditing, and

Financial Reporting. Chicago: Government Finance Officers Association, 1994.

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New England Intergovernmental Audit Forum. Guidelines for a Quality Review of a

Governmental Audit Agency.

New York State Financial Control Board. "New York City Productivity Enhancement

Efforts."

North Carolina Local Government Commission. Uniform Local Government

Management Audit Guide.

Patitucci, Frank M. "Governmental Accounting and Financial Reporting: Some Urgent

Problems," Public Affairs Report. Berkeley: University of California, June 1977.

Price Waterhouse & Co. Enhancing Government Accountability.

Price Waterhouse & Co. Understanding Local Government Financial Statements: A

Citizen's Guide.

State and Local Government Accounting Committee. Accounting and Financial

Reporting by State and Local Governments: An Experiment.

Touche Ross and Co. Public Financial Reporting by Local Government.

Van Daniker, Relmond and Pohlman, Kay. Inventory of Current State Government

Accounting and Reporting Practices.

Western Intergovernmental Audit Forum. Guidelines for Preparation of Requests for

Audit Proposals. Exposure Draft.

Budgeting/Program Evaluation/Performance Measurement

Ayres, Douglas W. Integrative Budgeting System: A New Approach From Old Failures. Caldwell, Kenneth S. "The Accounting Aspects of Budgetary Reform: Can We Have

Meaningful Reform Without Significant Changes in Traditional Accounting Practices?"

Executive Office of the President. Understanding the Budget, Authorization,

Appropriations and Apportionment Process During 1981.

Griesemer, James R. Budgeting for Results in Local Government. Lake Park, FL: KJ David & Co., 1981. (148 pp)

Hammond, Thomas H. and Knott, Jack H. A Zero-based Look at Zero-Base Budgeting. Hatry, Harry P. Practical Program Evaluation for State and Local Government.

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Kehoe, Joseph, Dodson, William, Reeve, Robert, and Plato, Gustav. Activity-Based

Management in Govvernment. Washington, DC: Coopers & Lybrand, L.L.P., 1995

Lehan, Edward A. Budget Making, A Workbook of Theory and Practice. Cambridge, MA: Cantabrigia, Inc., 1981. (58 pp)

Lehan, Edward A. Simplified Government Budgeting. Chicago, IL: Municipal Finance Officers Association, 1981. (86 pp)

Lewis, Carol W. and Logalbo, Anthony T. Cutting and Managing the Budget: A Guide to

Principles and Practices for Massachusetts Municipal Officials.

Lynch, Thomas, ed. Contemporary Public Budgeting.

Lynch, Thomas D. Public Budgeting in America. Englewood Cliffs, NJ: Prentice-Hall, Inc. 1979. (329 pp)

McCarthy, Larry. Citizens' Guide to Local Government Budgeting. Sacramento: California Taxpayers' Association, 1977.

McKinney, Jerome B. Understanding ZBB: Promise and Reality.

Minmier, George S. An Evaluation of the Zero-Base Budgeting System in Governmental

Institutions.

Rampsey, James R., and Hackbart, Merlin, M. "Budgeting: Inducements and

Impediments to Innovations."

Rosenberg, Philip and Stallings, C. Wayne. An Operating Budget Handbook for Small

Cities and Other Governmental Units.

Sheridan, Richard G. State Budgeting in Ohio. Columbus: Legislative Budget Office, 1978. (414 pp)

Urban Institute. An Examination of Factors Related to Local Government Use of and

Experience with Regular Effectiveness and Efficiency Management, Interim Report.

White, Michael J. Budget Policy: "Where Does It Begin and End?" Government Finance, August 1978.

Woodward, Jane P. et al. An Examination of Factors Related to Local Government Use of

and Experience with Program Analysis and Evaluation.

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Bennett, James T. and Johnson, Manuel H. "Tax Reduction Without Sacrifice:

Private-Sector Production of Public Services."

Berenyi, Eileen Brettler. "Contracting Out Refuse Collection: The Nature and Impact of

Change." The Urban Interest, Vol. 3, Nno. 1, Spring 1981.

Tax. "Contracting Out Local Government Services." Tax Research Bulletin. Cal-Tax News, July 1-14, 1981.

City of Bellingham, Washington. Policies and Procedures City Vehicle Buying Policy. April 1, 1979.

Florestano, Patricia S. and Gordon, Stephen B. "A Survey of City and County Use of

Private Contracting." The Urban Interest, Vol. 3, No. 1, Spring 1981.

Florestano, Patricia S. and Gordon, Stephen B. "Private Provision of Public Services:

Contracting by Large Local Governments." International Journal of Public

Administration, Vol. 1, No. 3, 1979.

Gambino, Anthony J. The Make or Buy Decision. New York: National Association of Accountants and Society of Management Accountants of Canada, 1980.

Gecoma, Richard M., Mohor, Arthur B., and Jackson, Michael G. Energy Efficient

Purchasing for Local Governments. Athens: University of Georgia, 1979.

General Services Administration, Federal Supply Service. Life Cycle Costing Workbook. Washington, DC: General Printing Office, February 1977.

Harbridge House, Inc. Choosing and Using Professional Service Contractors. Chicago: Municipal Finance Officers Association, 1980.

International City Management Association. "Contracting with the Private Sector for

Municipal Services: A Dialogue Between Practicioners." Management Information

Service Report, Vol. 12, No. 4, April 1980.

Logistics Management Institute. Life Cycle Costing Guide. Washington, DC: U.S. Department of Commerce, National Bureau of Standards, 1976.

Meyer, Michael E. and Morgan, David R. Contracting for Municipal Services: A

Handbook for Local Officials. Norman: University of Oklahoma, 1979.

National Assocation of College and University Business Officers. Contracting for

Services. Washington, DC: NACUBO, 1982.

O'Connor, John. "Equipment Bids: Should They Include More Than Just Selling Price?" American City and County, March 1981. pp 62-64.

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Pascal, Anthony H. "User Charges, Contracting Out, and Privatization in an Era of

Fiscal Retrenchment." The Urban Interest, Vol. 3, No. 1, Spring 1981.

Rowlands, David D. A Study of the Transferability of Contract Management Techniques

and Practices in Local Government. Long Beach: California State University, 1979.

Straussman, Jeffrey D. and Farie, John. "Contracting for Social Services at the Local

Level." The Urban Interest, Vol. 3, No. 1, Spring 1981.

Straussman, Jeffrey D. "Quasi-Market Alternatives to Local Government Service

Provision." The Urban Interest, Vol. 3, No. 1, Spring 1981.

U.S. Department of Defense. Casebook Life Cycle Costing in Equipment Procurement. Washington, DC: Department of Defense. July 1970. pp. 54-57.

U.S. Department of the Interior. Contract Services Handbook, Issues and Impacts for

Park and Recreation Managers. Washington, DC: U.S. Department of the Interior, 1979.

Ward, John F. "Guaranteed Maintenance." American Public Works Association (APWA) Reporter, June 1971.

Wear, John W. "Computerized Total-Cost Bidding." American City, February 1971. pp. 36-40.

Wedell, K. R.; Katz, A. J. and Weick, A., eds. Social Services by Government Contract:

A Policy Analysis. New York: Praeger Special Studies in Social Welfare, 1979. (127 pp)

Wesemann, H. Edward. Contracting for City Services. Pittsburgh, PA: Innovations Press, 1981. (165 pp)

Williams, Charles B. Contracting the City Services: An Annotated Bibliography. Norman: Bureau of Government Research, University of Oklahoma, 1980. Winslow, R., Morrow, B, Carbonne, R., and Cross, E. Life-Cycle Costing for

Procurement of Small Buses. Washington, DC: U.S. Department of Transportation, 1980.

Costing/Indirect Cost

Bureau of Governmental Research and Service. Local Government Recovery of Overhead

Through Federal Grants. Columbia, SC: University of South Carolina, 1978.

Chabotar, Kent John. Measuring the Costs of Police Services. Washington, DC: U.S. Department of Justice, National Institute of Justice, Office of Development, Testing, and Dissemination, 1982. (221 pp)

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Columbia University Graduate School of Business. Evaluating Residential Refuse

Collection Costs: A Workbook for Local Governments. Washington, DC: National

Science Foundation, 1978.

Commonwealth of Massachusetts. Costing and Pricing Municipal Services. Boston: Massachusetts Executive Office of Communities and Development, 1982.

Galambos, Eva C. and Schreiber, Arthur F. Making Sense Out of Dollars: Economic

Analaysis for Local Government. Washington, DC: National League of Cities, November

1978.

Fremgen, James M. and Liao, Shu S. The Allocation of Corporate Indirect Cost. New York: National Association of Accountants, 1981.

Fultz, Jack F. Overhead: What It Is and How It Works. Cambridge, MA: Abt Books, 1980.

Gramlich, Edward M. Benefit-Cost Analysis of Government Programs. Englewood, NJ: Prentice-Hall, Inc., 1981. (273 pp)

Holder, William H. and Kermer, Rick. Cost Accounting for California Cities. Sacramento: League of Cities, 1981.

Kirk, James E. Recovery of Local Overhead Incurred in Federal Grants. New York: John Wiley & Sons, Inc., 1981.

Matz, Adolph, Curry, Othel, and Frank, George W. "Cost Accounting."

Office of Management and Budget, Executive Office of the President. Cost Comparison

Handbook. Supplement No. 1 to OMB Circular No. A-76: Policies for Acquiring Commercial or Industrial Products and Services Needed by the Government.

Washington, DC: Office of Management and Budget, 1979.

Schramm, Richard and Wilcox, Duane. Cost-Benefit Analysis for Local Governments. Ithaca: Local Government Program, Cornell University, 1981.

U.S. Department of Housing and Urban Development. Performance Measurement and

Cost Accounting for Smaller Local Governments. Washington, DC: U.S. Department of

Housing and Urban Development, 1979.

Wagner, Charles L. "How to Conserve Energy and Save Costs." Management Accounting, August 1982. pp 41-43.

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Hayes, Frederick O. R. et al. Linkages: Improving Financial Management in Local

Government. Washington, DC: The Urban Institute Press, 1982. (184 pp)

Toulmin, Llewellyn and Clyburn, John, eds. "Local Financial Management in the '80s:

Techniques for Responding to the New Fiscal Realities."

Contino, Ronald. "Productivity Gains Through Labor/Management Cooperation." Ernst & Ernst. "Performance Measurement and Cost Accounting for Smaller Local

Governments."

Fountain, James R. and Holder, William W. "How Cost Accounting Can Help Local

Governments."

Pricing/User Charges/Fees

Blair, John M. Economic Concentration: Structure, Behavior & Public Policy. New York, NY: Harcourt Brace Jovanovich, Inc. 1972.

Bureau of Management and Budget, City of Portland. Rate Analysis: Philosophy and

Methodology. Portland: Office of Management Services, Bureau of Management and

Budget, 1978.

Burns, Arthur R. Decline of Competition. New York, NY: McGraw-Hill, 1936. Chamberlain, Edward. The Theory of Monopolistic Competition. Cambridge, MA: Harvard Univ. Pr., 1962, 8th edition.

Chapman, Jeffrey I. "Fees and Charges, Rule Use, and Land Development in Post

Proposition 13." The Urban Interest. Vol. 3, No. 1, Spring 1981.

Downing, Paul B. User Charges and Service Fees. Tallahassee: Florida State University, 1980.

Dearden, John. Cost and Budget Analysis. Prentice-Hall, Inc. 1962.

Dorfman, Robert. Prices and Markets. Englewood Cliffs, NJ: Prentice-Hall, Inc. 1967. Henderson, Sir Hubert. Supply and Demand. Cambridge: Cambridge University Press, 1921 and later.

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Mercer, Lloyd J. and Morgan, W. Douglas. City and County User Charges in California:

Options, Performance, and Criteria. Berkeley: Institute of Governmental Studies,

University of California, 1981.

Metcalf, Lee & Reinemer, Vic. Overcharge. New York, NY: David McKay Company, Inc. 1967

Mushkin, Selma (Ed.). Public Prices for Public Products. Washington, DC: The Urban Institute, 1972. (460 pp)

Oxenfeldt, Alfred. Pricing Strategies. New York, NY: AMACOM, 1975

Sheffrin, Anjali Yadav. Pricing Rules for Municipal Services. Davis: University of California, Institute of Governmental Affairs, 1981.

Tucker, Spencer A. Pricing for Higher Profit: Criteria, Methods, Applications. New York, NY; McGraw-Hill Book Company, 1966.

References

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