... budgetmanagement practices, and budgeting under financial stress. Part II focuses on financialmanagement with an emphasis on accounting, auditing, and financial reporting; financialmanagement ... introducing cash basis financial reporting aspracticed by a small government, then addressing the relationship of cash basis reportingto an operating budget, and finally explaining ... U.S .A. Patti A. Mills College of Business Administration, Department of Accounting, IndianaState University, Terre Haute, Indiana, U.S .A. Rowan Miranda* Office of Management and...