General impact of fiscal federalism on finance and budgeting in public organizations
With particular inconsistencies, theories of fiscal federalism represent a set of principles implemented for regulating the fiscal relations between various governmental levels. As a study aimed at selecting the most appropriate strategies and fiscal instruments for regulating the budgets of various layers of administration, fiscal federalism includes a system through which central government shares its revenues with the lower levels of administration (Mikesell 2010). According to a certain theory of fiscal federalism, the central government can impose particular restrictions and regulatory measures on pubic organizations for regulating their finance and budgeting operations.
Disregarding the lack of a comprehensive theory of fiscal federalism and the current debates surrounding it, the state fiscal constitutions can be defined as powerful though poorly understood instruments having a significant impact upon financing and distribution of revenues within public organizations. Super (2005) noted that states should update their constitutions for the purpose of eliminating the chaotic responses to the swings of the private sector and fulfilling the tasks which are assigned to them (p. 2560). Public organizations have to comply with the federal accounting principles, avoiding any deficits while planning their yearly budgets and maintaining the budgetary process in the sunshine.
For example, the annual finance report of a city should be available for the wide audience (Byers Laws, regulations, and policies). The central government can also regulate the distribution of the costs, indicating particular fields of the annual reports. For example, all public organizations have to include data on the post-employment benefits for their retirees in their annual reports (Byers Laws, regulations, and policies).
In general, it can be concluded that implementing certain principles of fiscal federalism, the central government can control the financing and budgetary operations of public organizations.
The impact of the Americans with Disabilities Act (ADA) requirements upon fiscal and budgetary operation of American Association of People with Disabilities (AAPD)
The enactment of Americans with Disabilities Act (ADA) in 1990 and following its amendment in 2008 was aimed at providing citizens with disabilities with equal rights and opportunities. This mandate law obligates organizations to employ workers with disabilities, observe their rights and satisfy their specific needs as well as to take into consideration the demands of their potential customers with disabilities. The ADA requirements influenced the fiscal and budgetary operations of American College Health Association (ACHA) in terms of enforcement of employment rights and observing the rights of employers and students with disabilities.
Disregarding all the criticism of the methods implemented through this mandate law, it was intended to increase the level of employment of people with disabilities and protect their rights in working and public environment for preventing any discrimination. Deleire (2000) noted that “substantial barriers to the employment of people with disabilities persist in spite of the employment mandates of ADA” (p. 24). The enforcement of the ADA presupposed not only providing equal employment rights for people with disabilities, but also additional expenses for equipping colleges with all the necessary facilities needed for observing the rights of people with disabilities.
The regulations of these issues is controlled by the central government and the corresponding expenses need to be considered while planning a budget and included into the Annual Fiscal Report of all organizations (Americans with Disabilities Act of 1990, as amended). The peculiar feature of American College Health Association is the necessity to create the conditions for students with disabilities which would not violate their rights for receiving education (American College Health Association). In general, it can be concluded that enactment of ADA caused additional financial burden for American College Health Association in the form of expenses required for observing the rights of employees and students.
Reference List
Byers, J. Laws, regulations, and policies. n.d.
Super, D. A. (2005). Rethinking fiscal federalism. Harvard Law Review, 118(8), 2546–2652.
Mikesell, J. (2010). Fiscal administration: Analysis and applications for the public sector. Belmont, CA: Wadsworth Public.
American College Health Association. Web.
Americans with Disabilities Act of 1990, as amended. (n.d.) Web.
Deleire, T. (2000). The unintended consequences of the Americans with Disabilities Act. Regulation 23(1): 21-25. Web.