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Issue 5(1), October 2010 -- Paper Abstracts

Girard  (p. 9-22)

Cooper (p. 23-32)

Kunz-Osborne (p. 33-41)

Coulmas-Law (p.42-46)

Stasio (p. 47-56)

Albert-Valette-Florence (p.57-63)

Zhang-Rauch (p. 64-70)

Alam-Yasin (p. 71-78)

Mattare-Monahan-Shah (p. 79-94)

Nonis-Hudson-Hunt (p. 95-106)

JOURNAL OF LEADERSHIP, ACCOUNTABILITY AND ETHICS

A Small Local Government Case Study: Did Mismanagement and Misuse of

Resources Equal Fraud, Waste or Abuse?

Author(s): Sally W. Gilfillan, Frank W. Bacon

Citation: Sally W. Gilfillan, Frank W. Bacon, (2013) "A Small Local Government Case Study: Did Mismanagement and Misuse of Resources Equal Fraud, Waste or Abuse?," Journal of Leadership, Accountability and Ethics, Vol. 10, Iss. 2, pp. 96 - 102

Article Type: Research paper

Publisher: North American Business Press

Abstract:

Circumstances regarding the accounting, finance, and the oversight of resources in a small, rural

government are discussed. The actions of a County Administrator that resulted in a bitter split among the

elected governing body and concerned citizens are examined. Differing views of appropriate controls and

uses of public resources are considered. A solution offered by the technology revolution is discussed.

Previously the rural nature of the County, its small population, and constrained resources presented

serious obstacles to best practices in financial and management controls. However, evolution in

technology makes appropriate and affordable management systems and internal controls for small

entities.