Tekijät

• Kallio, Olavi (University of Tampere. Department of Economics and Accounting)
• Martikainen, Juha-Pekka (University of Tampere. Department of Economics and Accounting)
• Meklin, Pentti (University of Tampere. Department of Economics and Accounting)
• Oulasvirta, Lasse (University of Tampere. Department of Economics and Accounting)

Asiasanat

accounting, auditing committees, budgetary control, economic planning, expenditure, income, local authority budgets, local finance, local government organizations, municipalities, service provision

Sisällön kuvaus

The survey charted the practices of municipalities' financial management. The topics included covered financial planning and monitoring, accounting, monitoring revenues and expenses, and municipal auditing committee and its activities. The survey also included questions on the organisational structure of municipality.

The composing process of municipal budget was investigated by asking the respondents which body decided on the expenditure framework, which body had the most influence in adjusting the framework, and what this framework included. They were also asked how well different institutions/organs adhered to the expenditure framework, when the budget proposal was released, and how much influence different bodies had on adjusting the budget and allocating funds. The budget's operational goals and net budgeting were charted by asking the respondents to give their opinions on the number of operational goals and allocations binding the council. They also named the operational areas in which net budgeting was used.

Views were probed on the accuracy of the budget monitoring reports, and on how many times per year institutions/organs received these reports. The importance and adequacy of internal information from different bodies were charted. Some questions explored the application and implementation of the new accounting law.

Further questions focused on municipal organisation and its management, principles, and strategies. The respondents were asked whether there were any areas in the municipal organisation that had a joint operational policy, and which areas these were.

Opinions on the municipal auditing committee were canvassed by asking the respondents about the committee's structure, status, and appreciation in the municipal organisation. Changes in the role and importance of audition were queried, as well as the allocation of tasks and adequacy of available resources in the auditing committee.

Background variables included the respondent's year of birth, gender, mother tongue, degree, school, and job title.