How to make a city great

This 44 page document (pictures included) approaches urbanization from a global perspective, and breaks down the discussion into three chapters, all of which have a role for accountants.   The three chapters: achieve smart growth, do more with less, and win support for change.   http://www.mckinsey.com/insights/urbanization/how_to_make_a_city_great?cid=other-eml-nsl-mip-mck-oth-1309

Do local governments have much control over pensions?

A Moody's report of 8,000 local governments found that 75% have centrally administered plans (cost-sharing plans).   Few school districts in particular were found to have independence in the pension area.  http://www.reuters.com/article/2013/09/09/usa-pensions-moodys-idUSL2N0H51JU20130909

Detroit defends right to bankruptcy

This article discusses a few of the issues relevant to the challenges that have been made to Detroit's right to bankruptcy.   The initial processes undertaken and a few dates for the next steps in the legal processes are described.   The case of those "for" and "against this are highlighted

http://www.bondbuyer.com/issues/122_174/detroit-defends-right-to-enter-chapter-9-1055354-1.html

Nonprofit accounting and reporting

Not a new resource, but new to me.   Nice coverage of material and financials.   Thanks to the Greater Washington Society of CPAs Educational Foundation for presenting this material and article by Elizabeth Hamilton Foley.  There are other good Nonprofit accounting materials by her as well from this particular link.

http://www.nonprofitaccountingbasics.org/reporting-operations/statement-financial-position

Exposure draft released of Green Book for GAO

First revision since 1999.   90 pages.  The Green Book is the concepts and principles of internal control which GAO defines as policies and procedures an organizations uses to achieve its objectives.
Created in 1983, this is the third run at this.....You have until Dec 20 to comment. http://www.gao.gov/assets/660/657383.pdf

Gas tax - who has the highest

This report shows the top ten highest US states in terms of gas tax.  http://abcnews.go.com/Business/top-10-states-highest-gasoline-taxes/story?id=20093917