The first article reviewed was Accountability, Transparency, and Citizen Engagement in Government Financial Reporting. The abstract discusses the accountability and transparency needs from the public view and how the Federal Financial Accountability and Transparency Act (FFAFA) respond to those needs. Also discussed are the rewards for transparency and tools utilized to increase transparency in all levels of government.
Citizens are requiring fiscal accountability and transparency at all levels of government. FFATA provides information on federal awards available on a single searchable website for public viewing. State audit reporting is an example of an area where results are not easily accessible timely. A reward of successful accountability
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(2015). Accountability, transparency, and citizen engagement in government financial reporting. Journal of Government Financial Management, 64(1), 40-45.
The second article reviewed was Tools for Transparency, Accountability, and Citizen Engagement. The abstract goes into detail on current governmental financial reports and the public view of these statements. Based on an Association of Government Accountants 2012 e-Report, most citizens determined the statements were too large and complicated to review and understand. The Public Financial Reports (PFR) is now being promoted from the Government Financial Officers Association to assist the public and increase participation. The PFR report is reviewed and analyzed for determining the various governmental uses. Large amounts of data in a complicated format were not beneficial to the citizens resulting in lack of engagement. This prompted the need and use for a consolidated, user-friendly report aimed at the target audience. The reports also provide transparency in reporting government finances by including government-wide projects and notes. This study was important to evaluate a tool currently being utilized for citizen-engagement and the relationship between implementing and increased public
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54 different sources were utilized and sited for this study. The review analyzes various related studies on e-government and the effects of the information in relation to factors such as overall financial advantage, revenue per capita, and public visibility. Also reviewed was social capital, what it is viewed as, approaches, and how the concept integrates into trust, obligation and