ETDs

This collection includes most of the ASU Theses and Dissertations from 2011 to present. ASU Theses and Dissertations are available in downloadable PDF format; however, a small percentage of items are under embargo. Information about the dissertations/theses includes degree information, committee members, an abstract, supporting data or media.

In addition to the electronic theses found in the ASU Digital Repository, ASU Theses and Dissertations can be found in the ASU Library Catalog.

Dissertations and Theses granted by Arizona State University are archived and made available through a joint effort of the ASU Graduate College and the ASU Libraries. For more information or questions about this collection contact or visit the Digital Repository ETD Library Guide or contact the ASU Graduate College at gradformat@asu.edu.

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Fiscal sustainability of local governments: effects of government structure, revenue diversity, and local economic base

Description
This dissertation develops a framework for the analysis of fiscal sustainability among U.S. local governments. Fiscal sustainability is defined as a type of fiscal condition that allows a government to continue service provision now and in the future without introducing disruptive revenue or expenditure patterns. An assessment of local fiscal…

This dissertation develops a framework for the analysis of fiscal sustainability among U.S. local governments. Fiscal sustainability is defined as a type of fiscal condition that allows a government to continue service provision now and in the future without introducing disruptive revenue or expenditure patterns. An assessment of local fiscal sustainability is based on three types of indicators: pension liability funding, debt burden, and budgetary balance. Three main factors affect a government's long-term financial condition: government structure, financial structure and performance, and local economic base. This dissertation uses a combination of the U.S. Census Bureau Annual Survey of Government Finances and Employment, the U.S. Census Bureau Decennial Census, the Bureau of Labor Statistics data, and the Government Finance Officers Association financial indicators database to study the effects of the three factors on local fiscal sustainability. It is a pioneer effort to use government-wide accounting information from Comprehensive Annual Financial Reports to predict local fiscal sustainability status. The results of econometric models suggest that pension liability funding is most affected by the size of government, debt burden is most strongly associated with the size of local economic base; and budgetary balance is influenced by the degree of local own-source revenue diversification.
ContributorsGorina, Evgenia (Author) / Chapman, Jeffrey I. (Thesis advisor) / Herbst, Chris M. (Committee member) / Miller, Gerald J (Committee member) / Arizona State University (Publisher)
Created2013
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County general fund balances: an exploration into the policies, requirements, size and purposes of county general fund reserves

Description
This dissertation establishes a national exploration into the subnational fiscal policies of the United States at the county level of government. This dissertation begins a dialog about county fiscal practices and examines budget stabilization policies of county governments across the country and studies how county governments are codifying the action…

This dissertation establishes a national exploration into the subnational fiscal policies of the United States at the county level of government. This dissertation begins a dialog about county fiscal practices and examines budget stabilization policies of county governments across the country and studies how county governments are codifying the action of setting funds aside for use during times of need. The study moves from the descriptive analysis of counties and explore quantitatively the effects of county government general fund balances and reserve practices over time and documents the reserves, revenue and expenditures of 43 counties across the United States over a five-year period, fiscal years 2012-2016 and utilizes a panel data, fixed-effects model taking into account the political, policy and service-bundles of the counties. Finally, the use of cash rather than debt for capital expenditures also known as pay-as-you-go (PAYGO) is explored through a case study of Maricopa County, Arizona. It examines the theoretical question of intergenerational equity in the funding of capital assets. The study examines Maricopa County's technical, administrative and political pillars of PAYGO, analyzing the financial and budget documents as well as presentation materials given in public meetings regarding the economic and financial condition of both the county government and the county.
ContributorsFlick, Angie (Author) / Reilly, Thomas (Thesis advisor) / Miller, Gerald J (Committee member) / Singla, Akheil (Committee member) / Arizona State University (Publisher)
Created2018