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• W235272752 abstract "Perhaps you have heard the story about the accountant who attended the annual dinner meeting of the Joke Writers of America with her companion. Shortly after dinner, one of the joke writers got up and yelled 32. The audience smiled. Then another joke writer got up and yelled 17. The audience giggled just a bit. So the accountant turned to her companion and asked, What are these people doing? And her companion responded, Well, the joke writers know all the jokes, so they assigned numbers to them. Then, when someone wants to tell a joke, he or she just gets up and yells out a number. It enables us to run our meetings more The accountant knew all about efficiency, so she settled back in anticipation of a long evening. Finally, someone yelled out 63. This time, the audience roared with laughter. Now what's going on? asked the accountant. And her companion said, Well, it's an old joke, but they sure loved the way he told That story gave me a great idea for a book. I'm going to write about the way some governments go about balancing their general fund operating budgets. I intend to call the book Budgetary Gimmicks, Manipulations and One-Shots. The book will be a codification of certain techniques, referred to in the press as gimmicks, manipulations, or one-shots. They are used to make the budgeted inflows equal the outflows, or the budgeted equal the expenditures, or whatever the statutes or charters require to comply with the legal form of balance.(These techniques, some of which are rather convoluted, help to balance budgets through means than permanent structural changes in and expenditures.) I plan to update the book annually because budgeteers have an incredible ability to dream up new gimmicks to balance budgets. Most important to the success of the book, however, will be the assignment of numbers to the individual gimmicks. Assigning numbers will help the National Association of Budgeteers run their annual meetings more efficiently. I plan to write the book from a budgeteer's perspective. To make the book useful to accountants, each gimmick will have a parenthetical note on the current applicable accounting rules and, sometimes, a personal observation. Here are a few excerpts, appropriately numbered, of course.[1] 1. Gimmicks that add to current-year inflows 1.1 Sell capital assets that have not yet been pain for to another entity that might be able to use them. For example, a city might sell two of its jails to the state. This is a really neat gimmick. Here's how it works. First, sell 30-year bonds to provide funds to build two jails. After a few years, before you start paying off the debt, sell the jails for cash to the state. The cash is immediately available to help balance your general fund budget. (Accountants may label the proceeds as revenues or as other financing sources. I couldn't see how this could possibly be called a revenue, so I looked at three accounting texts. Sure enough, one said revenues, another said other financing sources and the third said you can use either one. The outstanding bonds, having been originally recorded in the GLTDAG, simply remain there. State and local government accountants will recognize the term GLTDAG as an acronym for General Long Term-Debt Allocated to Grandchildren. Reporting the liabilities in a separate account group with an offsetting debit called amount to be provided helps to remind the grandchildren that they will be paying in the year 2015 for the budget-balancing benefit their grandparents received in 1995.) 1.2 Sell and lease back capital assets that are still useful, but that were fully paid for many years ago. This is even better than Gimmick 1.1, because you can make the process so convoluted that no one but you and a few investment bankers will be able to understand it. First, create a public authority. Then, sell the assets, say, a jail or a piece of highway, to the authority. …" @default.
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• W235272752 date "1996-04-01" @default.
• W235272752 modified "2023-10-01" @default.
• W235272752 title "Gimmicks, Manipulations, One-Shots - Where Are the Accountants?" @default.
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