Abstract
 Spatially Enabled Accounting Systems for Governmental Transparency and Accountability Track: Application Development Author(s): Aditi Sarkar In recent times, urban governance in the US has placed emphasis on transparency and accountability. Though the Governmental Accounting Standards Board (GASB) has moved toward establishing accounting requirements to reflect these needs, accountability information is difficult to understand when governmental assets are stored in ArcGIS GeoDatabases with no link to financial data about these assets. This paper first gives an overview of the GASB 34 requirements and the ArcGIS system and then reviews ArcGIS spatially enabled GeoDatabase with Great Plains and SQL Server based enterprise GIS-Accounting system. This system not only tracks assets, liabilities, payroll, customers, vendors and purchasing management but it also creates a system adhering to various governing body's accountability requirements. Overall, the system was easy to navigate and sensitive to the effects of minute changes made to geographical entities reflecting them in GIS Mapping, charts, graphics and governing body required financial reports. Aditi Sarkar New Jersey Institute of Technology Urban Systems SOA, University Heights MLK Boulevard Newark , NJ 07102 US Phone: 862 215 4891 E-mail: as379@njit.edu |
|||||
