Pennsylvania local government units -- Reserves;

              Pennsylvania Local Government Units — Revenues
by PETER GELETA Principal, Philadelphia Office
Presented before the Pennsylvania Institute of Certified Public Ac­countants'
First Statewide Conference on Auditing and Accounting for Governmental Units in Pennsylvania, Harrisburg — May 1969
MY TOPIC for today covers an area that overlaps some of the topics that have already been discussed, and some of the topics which will be discussed later in this conference. I have attempted to avoid encroaching upon the subjects being presented by other speakers. Thus, the important revenue areas of earned income taxes, the second largest tax revenue source to Pennsylvania municipalities, and of authority income receive only slight attention from me. They will be covered, later in the conference, in substantial detail. Similarly, in my comments as to audit procedures, I have not dwelled upon Code requirements, details of internal control evaluations, federal programs and statistical sampling. These topics, too, have been covered, or will be covered, by other speakers.
While reference is made to county government revenues in the over-all context, my talk is not particularly concerned with them, since counties are complex enough to require a conference unto themselves. For this reason they were not included in the program of this conference. My remarks do not cover the city of Philadelphia. Its unique position would require far more time than I have been allotted.
Each participant at this conference has received a copy of the volume "Governmental Accounting, Auditing, and Financial Reporting." Chap­ter
14, "Auditing of Governmental Units," presents an excellent analysis of municipal revenue, general audit procedures, and a comprehensive audit check list. My remarks on revenues attempt to supplement this general program with specifics as they relate to Pennsylvania municipali­ties.
Distribution has also been made of the audit programs prepared by the PICPA Committee on Local Government Auditing and Accounting for:
105