The Experts below are selected from a list of 189 Experts worldwide ranked by ideXlab platform

Colleen Meuth - One of the best experts on this subject based on the ideXlab platform.

  • Jan-Feb 2018 Information Item 4
    2018
    Co-Authors: Colleen Meuth
    Abstract:

    Annual Report of the Division of Financial Compliance February 2, 2018 STATE BOARD OF EDUCATION: INFORMATION SUMMARY: This item provides the board with an annual review of the work accomplished by the division responsible for state Financial reviews. The report describes the division’s organization and lega

  • June 2017 Information Item 6
    2017
    Co-Authors: Colleen Meuth
    Abstract:

    Review of Annual Audit Plan of the Division of Financial Compliance for 2017-2018 School Year June 23, 2017 STATE BOARD OF EDUCATION: INFORMATION SUMMARY: This item covers the annual audit plan of the Division of Financial Compliance for the 2017-2018 school year for field and independent Financial review

  • Jan-Feb Information Item 4
    2017
    Co-Authors: Colleen Meuth
    Abstract:

    Annual Report of the Division of Financial Compliance February 3, 2017 STATE BOARD OF EDUCATION: INFORMATION SUMMARY: This item provides the board with an annual review of the work accomplished by the division responsible for state Financial reviews. The report describes the division’s organization and leg

  • January 2016 Information Item 4
    2016
    Co-Authors: Colleen Meuth
    Abstract:

    Annual Report of the Division of Financial Compliance January 29, 2016 STATE BOARD OF EDUCATION: INFORMATION SUMMARY: This item provides the board with an annual review of the work accomplished by the division responsible for state Financial reviews. The report describes the division’s organization and leg

  • January 2016 Information
    2016
    Co-Authors: Colleen Meuth
    Abstract:

    1. State Board of Education Operating Rules, Amended April 17, 2015 2. Registration Form for Public Testimony at State Board of Education Meetings 3. Current Status of the Permanent School Fund 4. Annual Report of the Division of Financial Compliance This item provides the board with an annual re

John Bachtler - One of the best experts on this subject based on the ideXlab platform.

  • Financial Compliance in the european union a cross national assessment of Financial correction patterns and causes in cohesion policy
    Journal of Common Market Studies, 2017
    Co-Authors: Carlos Mendez, John Bachtler
    Abstract:

    EU Compliance scholarship has expanded rapidly over the last decade but has neglected the Financial dimension of Compliance in terms of Member States’ conformity with EU Financial rules on the regularity and legality of EU spending. This article makes the case for a multi-dimensional approach to Compliance research and provides a cross-national assessment of Financial Compliance in EU Cohesion policy, employing quantitative and qualitative methods. To account for cross-national variations in the application of Financial corrections for non-compliant spending, several factors are explored, focusing on regional autonomy, administrative capacity and goodness-of-fit. The quantitative analysis finds strong support for the impact of administrative capacity on cross-national Compliance patterns and some evidence for the role of goodness-of-fit. Contrary to expectations, regional autonomy is not associated with Compliance in this critical case of EU multi-level governance. Qualitative analysis reinforces these findings and reveals additional factors of relevance.

  • Financial Compliance in the European Union: A Cross‐National Assessment of Financial Correction Patterns and Causes in Cohesion Policy
    Journal of Common Market Studies, 2016
    Co-Authors: Carlos Mendez, John Bachtler
    Abstract:

    EU Compliance scholarship has expanded rapidly over the last decade but has neglected the Financial dimension of Compliance in terms of Member States’ conformity with EU Financial rules on the regularity and legality of EU spending. This article makes the case for a multi-dimensional approach to Compliance research and provides a cross-national assessment of Financial Compliance in EU Cohesion policy, employing quantitative and qualitative methods. To account for cross-national variations in the application of Financial corrections for non-compliant spending, several factors are explored, focusing on regional autonomy, administrative capacity and goodness-of-fit. The quantitative analysis finds strong support for the impact of administrative capacity on cross-national Compliance patterns and some evidence for the role of goodness-of-fit. Contrary to expectations, regional autonomy is not associated with Compliance in this critical case of EU multi-level governance. Qualitative analysis reinforces these findings and reveals additional factors of relevance.

Carlos Mendez - One of the best experts on this subject based on the ideXlab platform.

  • Financial Compliance in the european union a cross national assessment of Financial correction patterns and causes in cohesion policy
    Journal of Common Market Studies, 2017
    Co-Authors: Carlos Mendez, John Bachtler
    Abstract:

    EU Compliance scholarship has expanded rapidly over the last decade but has neglected the Financial dimension of Compliance in terms of Member States’ conformity with EU Financial rules on the regularity and legality of EU spending. This article makes the case for a multi-dimensional approach to Compliance research and provides a cross-national assessment of Financial Compliance in EU Cohesion policy, employing quantitative and qualitative methods. To account for cross-national variations in the application of Financial corrections for non-compliant spending, several factors are explored, focusing on regional autonomy, administrative capacity and goodness-of-fit. The quantitative analysis finds strong support for the impact of administrative capacity on cross-national Compliance patterns and some evidence for the role of goodness-of-fit. Contrary to expectations, regional autonomy is not associated with Compliance in this critical case of EU multi-level governance. Qualitative analysis reinforces these findings and reveals additional factors of relevance.

  • Financial Compliance in the European Union: A Cross‐National Assessment of Financial Correction Patterns and Causes in Cohesion Policy
    Journal of Common Market Studies, 2016
    Co-Authors: Carlos Mendez, John Bachtler
    Abstract:

    EU Compliance scholarship has expanded rapidly over the last decade but has neglected the Financial dimension of Compliance in terms of Member States’ conformity with EU Financial rules on the regularity and legality of EU spending. This article makes the case for a multi-dimensional approach to Compliance research and provides a cross-national assessment of Financial Compliance in EU Cohesion policy, employing quantitative and qualitative methods. To account for cross-national variations in the application of Financial corrections for non-compliant spending, several factors are explored, focusing on regional autonomy, administrative capacity and goodness-of-fit. The quantitative analysis finds strong support for the impact of administrative capacity on cross-national Compliance patterns and some evidence for the role of goodness-of-fit. Contrary to expectations, regional autonomy is not associated with Compliance in this critical case of EU multi-level governance. Qualitative analysis reinforces these findings and reveals additional factors of relevance.

Debbie Ratcliffe - One of the best experts on this subject based on the ideXlab platform.

Norma Devries - One of the best experts on this subject based on the ideXlab platform.

  • Governmental Accounting Standards Board (GASB) Statement No. 68
    2018
    Co-Authors: Norma Devries
    Abstract:

    Word version To: The Administrator Addressed Date: September 14, 2015 Subject: Governmental Accounting Standards Board (GASB) Statement No. 68 Accounting and Financial Reporting for Pensions GASB Statement No. 68 requires school districts to report their portion of the unfunded (liability) or overfunded (asset) pension of the Teacher Retirement System of Texas pension plan. The Texas Education Agency (TEA) has established codes to implement the requirements of GASB Statement No. 68. In order to record and report the liabilities, assets, expenses, deferred outflows and deferred inflows in their annual Financial report (AFR), school districts will be required to use the following new object codes and data control codes: Object code 1920, Net Pension Assets (NPAs) Object code 2540, Net Pension Liabilities (NPLs) Object code 5747, Pension Revenue Object code 6147, Pension Expense Object code 2605, Deferred Inflows – Pension Object code 1705, Deferred Outflows – Pension   Pension expense (object code 6147) should be allocated based on some method developed by the school districts for example, based on allocated salaries. GASB 68 requires that this information be reported in the notes to the Financial statements as well. Pension expense may be coded to: any fund code, as applicable, organization code 998 only, and program intent code 99 only. These object codes will be used to report the school district’s pension related information on the government-wide Financial statements. Please note that a school district may or may not use all of the object codes. The NPLs does not have to be shown as its own line item on the face of the Financial statements. However, it may have its own line item if it is significant to the school district and the school district determines that it would like it displayed separately. In addition, GASB Statement No. 68 requires that this information be reported in the notes to the Financial statements. Please disclose what comprises the Long-term Liabilities balance and Other Assets balance in the notes to the Financial statements. Specifically, ensure that you disclose the Net Pension Liabilities and Net Pension Assets components.  In order for the TEA to identify these amounts, the school district will need to report Net Pension Assets, Net Pension Liabilities, and Pension Expense on its Schedule L-1, Required Responses to Selected School FIRST Indicators. A revised Schedule L-1 will be released in the near future. If you have any questions concerning GASB 68, please refer to GASB Statement No. 68 at http://www.gasb.org/resources/ccurl/988/315/GASBS%2068.pdf  or you may contact the Division of Financial Compliance at (512) 463-9095.

  • 2016-2017 SAAH Webinar
    2017
    Co-Authors: Norma Devries
    Abstract:

    2016-2017 Student Attendance Accounting Handbook (SAAH) webinar presentation from January 18, 2017: Yolanda Walker (512) 463-0947 yolanda.walker@tea.texas.gov Chanda Williams (512) 475-2012 chanda.williams@tea.texas.gov Division of Financial Compliance Phone: (512) 463-9095 Fax: (512) 463-17