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Title: Financial Health in Australian Local Government: The Application of a Funding Assessment Model to Brisbane and Sydney City Councils
Contributor(s): Graves, Nigel (author); Dollery, Brian E  (author); Kortt, Michael A  (author)
Publication Date: 2016
DOI: 10.1080/01900692.2015.1004086
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Abstract: Local government financial viability measurement in an accrual budgeting environment poses complex challenges. Financial measures frequently generate conflicting results. A rating scale to assess financial management, constructed originally for South African municipalities (Dollery & Graves, 2009), represents a useful tool to analyze financial health trends. Applying a "Likert-like" scale to financial performance measures to assess "funding compliance", the model in this article assists municipalities to avoid financial difficulties. To demonstrate the applicability of this model, we apply the model to the Brisbane City Council and the Sydney City Councils. Results show that the model represents a valuable aid to financial management decision-making.
Publication Type: Journal Article
Source of Publication: International Journal of Public Administration, 39(4), p. 303-322
Publisher: Taylor & Francis Inc
Place of Publication: United States of America
ISSN: 1532-4265
Field of Research (FOR): 160509 Public Administration
Peer Reviewed: Yes
HERDC Category Description: C1 Refereed Article in a Scholarly Journal
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Appears in Collections:Journal Article
UNE Business School

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