Title: County government funding priorities: an examination of non-major special revenue funds

Authors: Steve Modlin

Addresses: Department of Political Science, University of South Carolina, Columbia, South Carolina, 29201, USA

Abstract: This exploratory study examines the use and implementation of non-major special revenue funds among county governments in North Carolina as a method of service provision. The study attempts to analyse these features from all budget process stages from formulation to the audit process taking into consideration the state oversight process and personnel attributes as well. Data were obtained from audits combined with additional survey data from finance officers. Emergency telephone, fire districts, and grants were the primary uses of the non-major special revenue funds. Initial logit findings indicated significant relationships between non-major special revenue fund use and more specialised cost-benefit analyses, more finance staff, and county size. Additional findings illuminate the importance of staff with accounting backgrounds and audit presentations.

Keywords: governmental accounting; government funds; cash management; government audit; county government; internal controls.

DOI: 10.1504/AJFA.2024.139143

American Journal of Finance and Accounting, 2024 Vol.8 No.1, pp.81 - 99

Received: 12 May 2023
Accepted: 07 Jan 2024
Published online: 14 Jun 2024 *

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