The Impact of Personnel Actions on Official Bonding Activities: An Examination of County Governments

Authors

DOI:

https://doi.org/10.20899/jpna.xq9acn31

Keywords:

official bonding, risk management, local government management, Local Government Finance, internal controls

Abstract

The protection of government assets is often a public policy feature that can easily be overlooked. Proper bonding of public officials with asset responsibilities provides an assurance of resource protection and public trust. This study examines the level of impact that internal and external county characteristics have on the incremental bonding practices of appointed and elected government officials in North Carolina. Preliminary findings indicate more standardized bonding practices for appointed officials while bonding for elected officials is more discretionary to a point. Traditional finance office staff and audit findings influenced bond amount increases for both appointed and elected officials with specific importance placed on the accounts payable position. Implications of the study include the importance of well-trained finance personnel that can limit unnecessary risks and additional bonding increases.

Author Biographies

  • Steve Modlin, University of Southern Indiana

    Steve Modlin is and Adjunct Professor at the University of Southern Indiana. He has published extensively on local government accounting and finance practices.

  • LaShonda Stewart, University of Southern Illinois Carbondale

    LaShonda Stewart is a Professor at the University of Southern Illinois Carbondale and Director of the Master of Public Administration Program. Her research focuses on local government financial management, with a particular emphasis on unreserved fund balances, and has been published in leading journals such as Public Budgeting and Finance and Administration & Society.  

  • Doug Goodman, University of Central Florida

    Doug Goodman is a Professor in the School of Public Administration at the University of Central Florida. His current research interests include civil service reforms, contemporary federalism and polarization, and comparative public administration. He has two co-edited books, Texas: Yesterday and Today—Readings in Texas Politics and Public Policy (updated in 2021) and Contested Landscape: The Politics of Wilderness in Utah and the West. 

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Published

2025-09-16

Issue

Online First

Section

Research Articles

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