Rivenbark, William C.; Roenigk, Dale J.; Allison, Gregory S. - In: Journal of Public Budgeting, Accounting & Financial … 22 (2010) 2, pp. 149-177
While the passage of Statement No. 34 by the Governmental Accounting Standards Board (GASB, 1999) created a more robust financial reporting model, local officials continue to struggle with defining financial condition, interpreting it from annual financial statements, and communicating it in a...