GASB Electronic Reporting Project - Rutgers …raw.rutgers.edu/docs/wcars/28wcars/28wcars...
7
GASB Electronic Reporting Project
Transcript of GASB Electronic Reporting Project - Rutgers …raw.rutgers.edu/docs/wcars/28wcars/28wcars...
GASB Electronic Reporting Project
Electronic Government Reporting/GASB
• Current state of Governmental Electronic Reporting: PDF!!!
• Our vision of government electronic reporting:
– What we expect from it: transparency, flexibility, up-to-date
– Data in a reusable format: focus on the higher end of the information
value chain (e.g. Analysis)
• Rutgers Team’s Work (After consulting with GASB):
– Converted a sample of 4 statements for 6 states into a relational DB
– Created reports (cross state and cross statement) as a demo
2 11/14/2013 GASB - RBS Meeting
Section
Governme
nt pdf’s Governme
nt pdf’s Governme
nt pdf’s Governme
nt pdf’s Governme
nt pdf’s Government
pdf’s
extractors
Update spider
Government
Big Data
Cube
Ph
ase 1
Real time
Annual
Entity
clusterer
Entity
cluster
anomaly
detectors
GASB
bond
reports
Predictive
Reports
Comparati
ve
Reports
Ad Hoc
Reports
Sector
Reports
G-
Robocop
Macro data
reports
Ph
ase 2
Ph
ase 3
Ever Expanding Taxonomy
Update Spider multiple data sources
Data in multiple structures including tagged flat files and text
Style
sheet Style
sheet Style
sheet Style
sheet
Style
sheet
Style
sheet Style
sheet
Standardized Taxonomy
Authentication and authorization layer
ERPS / RDB
P
ar
ki
n
g
tic
ke
ts
Asses
sment
& tax
collect
ion
P
e
r
s
o
n
n
e
l
O
t
h
e
r
s
ERPS / RDB
P
a
r
k
i
n
g
ti
c
k
e
t
s
Asse
ssm
ent &
tax
colle
ction
P
e
r
s
o
n
n
e
l
O
t
h
e
r
s
ERPS / RDB
P
ar
ki
n
g
tic
ke
ts
Asses
sment
& tax
collect
ion
P
e
r
s
o
n
n
e
l
O
t
h
e
r
s
ERPS / RDB
P
ar
ki
n
g
tic
ke
ts
Asses
sment
& tax
collect
ion
P
e
r
s
o
n
n
e
l
O
t
h
e
r
s
Cloud
distributio
n layer
What we have done
Database
Excel
Extract
Reorganize
& Store
Analyze
Reports
……
Future
6
Potential Reports and Analysis • Customized Trend and Comparison Reports
1. Time Series Analysis
Store account information with levels/sub categories
Long term liabilities in 2012 Long term liabilities of NY
3.Identification of
added/removed
reported accounts
4.Customized
Accounts
Analysis
2. Cross States Analysis
7
Potential Reports and Analysis • DashBoard and Visualization
The Trend of Sales Tax and GDP The Ratio of Unassigned Fund
8
CAFR
Bonds information
National statistic
data
Others
On Going Process
• Extend the Database
• Present the results to the GASB for
review and comments
• Develop for more elaborate data
analysis, with a focus on anomaly
detection a la Robocop
• Incorporate external data sources
• Examine the possible impact of such
reporting system on various financial
information users
• Propose a conceptual CA/CCM
framework for governmental
accounting
Integration of multiple
sources of Information
