Local government financial reports that are generated through the process of accounting is a form of transparency and accountability in public financial management. To be able to produce financial statements that the better (the challenge) required skilled accounting personnel in local governments. this can be done through the activities of technical accounting guidance for local government employees who are assigned as a financial manager or through the recruitment of new employees who have the ability of local financial accounting.
In addition to skilled accounting personnel, it also needed a system and procedures adequate bookkeeping and accounting policies to guide staff in managing local financial.
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