Advertisement Essay Example | Topics and Well Written Essays - 750 words

Advertisement - Essay Example The Argument The advertisement is arguing the point that with the new Nissan Dualis, one of the features being promoted as its focal point is its 360 ° view or the ability of the driver to be able to monitor his surroundings from the driver’s seat from a 360 ° perspective. The advertisement was therefore effective in providing a visual presentation of indicating how the 360 ° view could be depicted perfectly by positioning the female model in 12 strategic identical poses. The image thereby represents looking at strategic areas around the vehicle from complete circular points of view. The Target Audience The target audience that is perceived from the advertisement is female drivers, who would be more interested in being extra careful in monitoring the condition of the vehicle’s situation from a complete 360 ° view. More specifically, it is directed to female and young adult professional drivers, as depicted from the model that they used in the advertisement. The female model is perceived to be in her early 20s and her manner of carrying herself through the outfit she wears (white crisp blouse over a blue tight jeans and with a red belt) is indicative of her being in a carefree lifestyle, possibly in an exciting career. But of course, the advertisement could also be directed to all automobile drivers who are interested in owning the Nissan Dualis, with this 360 ° Around View Monitor. Rhetorical Principles Employed The rhetorical principles that were employed are a collaboration of logos (logic), pathos (emotion) and ethos (character). The rhetorical principle of logos was evident from the effective display of visual representation that captured the message of 360 ° view from the strategic positions of the female model. Likewise, the captions below the focal images with states: â€Å"PARK PERFECTLY WITH A 360 ° VIEW. The 360 ° Around View Monitor. Nissan Innovation that excites† (Best Ads) uses logical and emotional appeal thro ugh provision of factual information, in conjunction with the use of words that entices the emotion (excites). Finally, the rhetorical principle of ethos (character) is relayed through inclusion of Nissan’s logo and brand name, as well as the name of the vehicle being advertised, situated effectively at the upper left hand corner and colored in bold red to stand out against the immaculately white background with very faint shades of possibly light gray around the borders. The brand name, in itself, solicits character and credibility as one of the trusted brands in cars, known worldwide. Conformity to Advertisement Theories and Strategies As learned from the course modules, it is relevant that advertisements contain an effective interplay of both visual and verbal contents to make the advertisement effective. As such, this particular concept is appropriately applied in the Nissan Dualis: Park Perfectly ad which was proven to have used exemplary visual contents and assisted wit h verbal contents. But, as contented by Rossiter, â€Å"visual content warrants relatively more advertiser attention than verbal content† (101). From the impact that the visual content creates to the target audience, it is therefore supported that this concept is validated. One therefore agrees that the ability of the creator of the advertisement to design a visual image that would effectively relay the message that is intended, in a creative and innovative fashion, significantly assists in considering the advertisment a success – especially when the advertisement effort created that action intented by the organization;

Implications for Marketing Organizations Essay Example for Free

Implications for Marketing Organizations Essay Among these, the shift in the nature and growth rates of the world population has perhaps drawn much more attention of the business leaders because demographic variables reflect changes in consumer patterns and behaviors (Martins Brooks 2009) which can impact their business practices. This report will examine the main trends in age structure of the global population and their implications to business strategies of marketing organizations throughout the world. The increase in ageing population is an important trend in many parts of the world, especially in developed countries (Madalina 2010), resulting mainly from the decline of fertility and increase in life expectancies (United Nations, 2011). After World War II, there was a sudden rise in the population which was termed as Baby Boom (Tombs Seamons, 2010). They form an important target group for marketers. However, Tombs and Seamons (2010) pointed out that following the baby boom, the birth rate declined significantly in several nations such as Australia and New Zealand and a low fertility rate has existed since the mid 1970s. According to United Nations (2011), the aged population in the developed world is increasing rapidly and the number of old people will probably have outnumbered the young for the first time by 2050. People now prefer smaller families and this has led to a sharp fall in the birth rate. The improvement in living standards has a contributed to an increase in life expectancies. These factors have caused major changes in market patterns as well as in the type of goods being bought. For example, Gumbel (2008) demonstrated that the generation of Japanese women aged in their twenties who drove the growth in luxury fashion groups in most of the 1990s have mostly settled down to start families and buy apartments. As a result, the sales of luxury goods in Japan have fallen sharply. The age brackets which make up different proportions in the demography as a result of the changing age structure, have influenced the targeted markets and marketing strategy of companies (Tombs Seamons 2010). The authors distinguish 6 different age groups within the Australian population, wherein each one has specific growth rates. The first category consisting of children below the age of five accounted for 6. 2% of the population in 2007. It is a promising market for companies who provide childcare services and children-related products. The population in the second group consisting of 10 to 19 year olds had declined at the beginning of the 1990s, but is gradually rising. This bracket is a targeted market for education, garment products, and entertainment. Post-teenagers and young adults aged 20 34 years constitute the grown-up category which was affected by the low fertility rate during the 1970s, causing its reduction through the 1990s. This group with a high disposable income purchase a variety of technologically advanced electronics along with branded garments. The fourth group of early middle aged people consisted of 13% of Australian population in 2007 and is predicted to increase to 23-25% by 2056 (Chandler 2008, cited by Tomb Seamons 2010). The subsequent category is ‘Late middle age’ (Tomb Seamons 2010, p. 161). Both these segments will have more importance for companies in the coming years as its share of the total population will grow gradually and consume a variety of high-priced luxury products. The last group comprising of senior citizens will also have a positive growth rate during the coming years similar to the two previous groups. These aged people are more interested in health care services, travelling and relaxation as opposed to the younger population which is easily attracted by technological commodities providing a positive social experience, creativity, innovation and uniqueness (Cuddeford 2012). A very important methodology behind television advertisements while targeting the middle aged groups is portraying celebrities in middle aged characters in order to please them by creating a sense of familiarity and thus, affinity (Diaz 2012). This is especially effective when several marketing ploys propagate youth culture. This approach is targeted towards expanding this segment which is attractive not only because of its increasing growth rate as the world population is ageing, but also because their exhibition of a loyalty related to service industry is considerably higher compared to the younger age groups (Paul Patterson 2007).

Cummins UK :: Business Management Studies

Cummins UK Cummins’ has many worldwide locations spreading widely into each continent. The European and Central Area Headquarters are located at Iver in Buckinghamshire. The Global Headquarters are located in Columbus in Indiana (USA). A map to show the location of the Cummins plant in Daventry is shown below. The location of the Daventry plant is in a central position in the country and is close to motorways, train-stations, and an International Airport (Birmingham). This makes it ideal for products and materials to be delivered and distributed throughout the country and onto other countries. The majority of Cummins’ employees are from Daventry. The unemployment level is 4.8% nationally, it is significantly lower in the Daventry district. The current unemployment rate in Northamptonshire is 1.7%. Before Cummins decided to set up a plant in Daventry they should have looked at the various aspects: †¢ Does Daventry have the qualified and skilled employees that Cummins need? †¢ Is the wage rate high in the Daventry area? †¢ Do we need to be near our customers? †¢ How much will it cost to set-up and keep running the plant in the Daventry area? Below is a map to show the location of Cummins in Daventry. It shows the surrounding roads which can be important to the location of a premises. Businesses set up in certain areas can gain by receiving grants. The government has sectioned the UK into Tier 1 and Tier 2. Tier 1 is the section in most need of grants because of high unemployment, lower earning levels. Tier 2 is the areas are more local areas of the country. Grant eligibility - the main factors There are a number of factors that affect the eligibility for grants. Location of your business Each of the countries of the United Kingdom has its own range of grants available. Some areas get extra grants due to social deprivation or high unemployment. Some grants are given by local authorities to help local businesses. Size of your business You may only be eligible for some grants if your business is a particular size, measured either by turnover or the number of employees. Many grants are limited to small or medium-sized enterprises (SMEs) - roughly one with fewer than 250 employees. Industry sector Grants are commonly targeted at industries that are economically disadvantaged. The government targets grants at industries they want to encourage. Grants rarely target retail businesses. Sales development increasingly attracts government grants, with an emphasis upon assistance to exporters. Grants are frequently targeted at manufacturing, farming and tourism. Businesses specialising in information technology and innovation are eligible for many grants. The purpose of the grant Grants are often awarded for a specific purpose such as purchasing

Impact Of The Digital Revolution On Society Essay

Impact of the digital revolution on society The Revolution in digital communication technology is proceeding and bringing new technologies to everyday life at break-neck speed. Most key technologies are still evolving and will do so beyond 2005. The ground-breaking evolution of the technologies will have a profound effect on the work styles on every individual. More often than not people of all sectors either he is a teacher, researcher, staff member or an administrator will greatly depend on technology assistant and the Internet to go in pursuit of their day to day work schedules. In all the roles the physical boundaries that constraint the individual schedule and activities will be greatly reduced. A variety of tasks that presently used to require a trip like shopping, banking, acquiring news and entertainment are accomplished from anywhere. People depend on the digital assistant for shopping, banking, plan holiday and search information. When people finish work and go home, the machine goes with them. The evolution of digital WEB-TV will help all sectors of people to get connected to World Wide Web. Web TV helps people who are not educated or cannot afford a computer to get connected from their respective homes in a gainful mode. By the year 2005 the much anticipated information technology trends will be well established. * The first is towards smaller, cheaper and faster microprocessor, which in turn allows ever-more effective compression and encryption of data, and makes appliances and tools appear smaller and smart. * The second is the trend toward enormously greater digital storage capacities, and allows vast libraries of information to be stored inexpensively on-line. * The third and forth trends are toward high-speed and wireless networking. By the year 2005 about the usage of Internet enabled wireless phones will surpass and about one billion people will be connected to the Internet. Impact on the Individual, Customer & Consumer By the year 2005 Individuals will make use of the digital evolution resourcefully and save their time. Individuals use internet as an decisive tool for online payment of bills, online banking, online booking of cinema, plan travel, holiday accommodation booking, training & educational needs, make appointments with Beautician, Barber, Solicitor Doctor etc. Large sector of people depend on Internet for email correspondence and searching information for their everyday needs. Individuals will mostly use wireless web enabled devices such as Personal Digital Assistants, Windows CE pocket PC, RIM Pagers over Desktop PC’s. Customer & Consumer By the year 2005 Internet will be the most dominant method for buying products. â€Å"Customer Bargaining Power† becomes more evident as the customers have a great variety of choice from their desktops. Industrial consumer use Internet for placing their orders. On-line orders are expected to grow substantially, distributors selling to industrial customers will get to receive online orders about 40% of their total orders. B2C â€Å"Business to Customer† websites or on-line shops will increase and extend from durable goods into many more areas of consumer goods and daily provisions. But customers purchase only simple products on-line. The items purchased by customer often require minimal support or no customer support, the more the complexity of the product the less the customer but it online. Consumers are more sophisticated. Marketing departments will seek external assistance from specialists such as advertising agents, consumer psychologist and consumer-marketing consultants to ensure their applications are both focused and compelling. Impact on Organisations The rapid pace of development of technologies and the changing environment has made unavoidable that organisation has to redefine their business models and to invest in technology to make them e-business enabled. Organisations continually work on how they can add value to their  e-business. In the highly competitive and fragmented market, customers view independent Internet based procurement marketplaces as the most effective way to obtain competitive pricing on both project packages and standard items. Companies will provide product information on their website and will also make a provision for online ordering as most of the customers during 2005 use Internet for their purchases. In addition most of the organisations will make investment in the technology and have systems like Warehouse Management System, Order Tracking System, Customer Relation Management in place. Companies will unlock their distribution, sales and logistics functions and will train their sales forces to leverage online products and technical information. The sales forces job will become wider from just order takers to teach customers about the product. Large organisations will build their own portals and marketplaces for implenting B2B, more industries will join to implement the B2B business model. Many organisations implement Supply Chain Management and will have closer connections with their suppliers and customers. SCM in 2005 represents a philosophy of managing technology and processes in such a way that the enterprises optimize the delivery of goods, services and information. Supply chain e-markets like value added networks, channel masters, third-party logistics firms, wholesalers, IT vendors and system integrator will emerge and significantly help the organisations to enact a recombinant business model. Impact on Government By the year 2005, Government IT budget and spending will increase substantially. Majority of the government transactional services will be provided online. Transactions between various departments of the government will be networked and a substantial part of transfer of files and paper is saved. Governments implement E-Governance business model and deliver the information and services to the public using electronic means. Use of IT by government facilitates an efficient, speedy and transparent process for disseminating information to the public and other agencies, and  for performing government administration activities. All the departments will be fully computerized and public uses Internet and email for their queries and appointments and payment of bills and taxes. The Government will take a major role in implementing Cyber Law, spreading IT awareness among people and changing their mindsets. The Government will provide IT infrastructure by launching information satellites, establishing national communication grids, establishing satellite communication gateways, information kiosks at public places such as shopping centers, post offices, railway stations and libraries. Impact on Education By the year 2005 the e-learning through internet will grow considerably and will become a cream of the crop for people pursuing higher education. Use of e-learning in higher education will explode and many Universities will provide distance learning. Corporate e-training will grow vividly as e-training to their employees will help the employers to save money by cutting costs on travel and accommodation bills. New industry e-learning product manufacturers will evolve, many organisations will tie up with big universities and develop e-learning training products and will either sell directly or deliver online through subscriptions. This will help prospective students to attain first-rate education at a very low cost. Technology innovations will continue to reshape the e-learning landscape e-learning forums will be established and the e-learning providers will increase their investments and will compete with the education institutions and universities. Impact on markets Technology market will continue to evolve and Internet enabled device market will boom, there will be a substantial increase in the Internet enabled devices. B2B and B2C business models will continue to grow. Software Technology Market Voice Recognition is already a pillar of the technology industry and will become more vital component by 2005 as a next generation of communication product. I see the importance of Voice Recognition growing day by day and most of the computers will be controlled with voice commands, rather than keystrokes or mouse clicks. Streaming Audio Video Revolution. Streaming Media Industry will boom, by the year 2005 Streaming Video and Audio importance will be unleashed and will be used extensively for the purpose of distance education, online news broadcasting, corporate webnairs & seminars and for net meetings. Wireless industry Market Wireless industry will boom and developments in the mobile and wireless soil will continue to drive a near revolution in Europe and America. Penetration of data-enabled mobile phones will exceed two to four times of internet penetration by 2005.Wirelesss devices will ultimately displace the Desktop PC’s as the preferred internet access devices. Mobile commerce will increase and the consumer transactions where sale is committed from a mobile device could be up to $2 trillion by the year 2005. Mobile Network operators will be well equipped to target micro payments. Technologies such as WAP, 3G , NTT Do COMO will spread across the whole world to enable cheap and faster modes of wireless services. Blootooth Revolution, will enable possibilities for establishing quick ad-hoc links, and enable mobility during a cordless connection, which is not offered by infrared enabled products. The Blootooth semiconductors revenues alone might surpass $3 billion, and the bluetooth-enabled devices might exceed 250 million units by the year 2005. As the technology market will be evolving beyond 2005, many new technologies and e- business models will progress. Impact on industries Unlike today, where an explosion of technology companies compete for venture capital, I predict that the internet economy by 2005 will be a network of established businesses whose influence comes from stretches around the world. Number of players will shrink and several large companies dominate each segment of the Internet. However, Internet forces business models to change by the year 2005, great changes will be made in many industries. The Book Industry will fully adapt the digital revolution and many publishers will sell their electronic-books on the Internet. Newspaper industry will experience a great change by 2005 most of its customers buy and read their daily newspaper online. The industry will be fully digital compatible and will sell newspaper on the basis of subscriptions. Readers will buy monthly or yearly subscriptions and read online. By the year 2005 I see great changes in the travel industry and there will be a great impact of digital technology on this industry. Most of the airline companies will be selling flight tickets and deals directly online to the customers. The travel industry will make alliances vertically with the related industries such as Hotel industry, Transport industry Amusement and Parks etc., and will directly sell the Holiday Packages and deals to their customers. As the airline company itself sells flight tickets online and travel agents will evolve themselves as e-travel agent or virtual travel agent and normally sell holiday package deals to the customers. The digital effect is more uncovered and will broaden By 2005 almost every modern, traditional small, large, private and public sector industries will implement some level of digital technology. Impact on leisure, travel, etc. The digital impact on leisure and travel is massive, unlike the present people by 2005 will mostly depend on e- travel agents and airline industry for planning there holiday. People search Internet for their holiday spots and will book all necessary hotel accommodation and travel online. As there will be massive changes in the travel industry the tourism departments of various countries will put their tourism and local festival information online to enable people scattered across the world to know. Planning a holiday in 2005 is more interesting and lively. Conclusion â€Å"Internet considerably shrinks the size of our Universe and we will see a High Tech digital world by the year 2005 and beyond.† ‘The world as I see it †¦2005’ Author : Bhaskar Kolluru Page 3 of 11

Independent Auditors’ Management Letter Essay

To the Honorable Board of County Commissioners of Lee County, Florida: We have audited the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of Lee County, Florida (the â€Å"County†) as of and for the year ended September 30, 2011, and have issued our report thereon dated March 8, 2012. We conducted our audit in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and OMB Circular A-133, Audits of States, Local Governments, and NonProfit Organizations. We have issued our Independent Auditors’ Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards, Independent Auditorsà ¢â‚¬â„¢ Report on Compliance with Requirements that Could Have a Direct and Material Effect on Each Major Federal Awards Program and State Financial Assistance Project and on Internal Control Over Compliance, and Schedule of Findings and Questioned Costs. Disclosures in those reports and schedule, which are dated March 8, 2012, should be considered in conjunction with this management letter. Additionally, our audit was conducted in accordance with Chapter 10.550, Rules of the Auditor General, which governs the conduct of local governmental entity audits performed in the State of Florida. This letter includes the following information, which is not included in the aforementioned auditors’ reports or schedule. Section 10.554(1)(i)1., Rules of the Auditor General, requires that we determine whether or not corrective actions have been taken to address findings and recommendations made in the preceding annual financial audit report. There were no findings and recommendations made in the preceding annual financial audit report with respect to the Board of County Commissioners (the â€Å"Board†). With respect to the Clerk of the Circuit Court, Property Appraiser, Sheriff, Supervisor of Elections, and Tax Collector (collectively the â€Å"County agencies†), reference to whether corrective actions have been taken is provided in separate management letters for each County agency. Section 10.554(1)(i)2., Rules of the Auditor General, requires our audit to include a review of the provisions of Section 218.415, Florida Statutes, regarding the investment of public funds. In connection with our audit of the financial statements of the County, nothing came to our attention that would cause us to believe that the County was in noncompliance with Section 218.415 regarding the investment of public funds. Section 10.554(1)(i)3., Rules of the Auditor General, requires that we address in the management letter any recommendations to improve financial management. In connection with our audit of the Board, we did not have any such findings. Reference to such matters is provided in separ ate letters for each County agency, where applicable. Section 10.554(1)(i)4., Rules of the Auditor General, requires that we address violations of provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred, that have an effect on the financial statements that is less than material but more than inconsequential. In connection with our audit, we did not have any findings other than those reported in the Schedule of Findings and Questioned Costs. Section 10.554(1)(i)5., Rules of the Auditor General, provides that the auditor may, based on professional judgment, report the following matters that have an inconsequential effect on financial statements, considering both quantitative and qualitative factors: (1) violations of provisions of contracts or grant agreements, fraud, illegal acts, or abuse, and (2) deficiencies in internal control that are not significant deficiencies. Reference to such matters is provided in Appendix A for the Board. We did not audit the responses to our recommendations, which are also provided in Appendix A, and, accordingly, we express no opinion on them. Reference to such matters is provided in separate management letters for each County agency, where applicable. Section 10.554(1)(i)6., Rules of the Auditor General, requires that the name or official title and legal authority for the primary government and each component unit of the reporting entity be disclosed in the management letter, unless disclosed in the notes to the financial statements. Such disclosure is included in the notes to the financial statements. Section 10.554(1)(i)7.a., Rules of the Auditor General, requires a statement be included as to whether or not the local governmental entity has met one or more of the conditions described in Section 218.503(1), Florida Statutes, and identification of the specific condition(s) met. In connection with our audit of the financial statements of the County, the results of our tests did not indicate the County met any of the specified conditions of a financial emergency contained in Section 218.503(1). However, our audit does not provide a legal determination on the County’s compliance with this requirement. Section 10.554(1)(i)7.b., Rules of the Auditor General, requires that we determine whether the annual financial report for the County for the fiscal year ended September 30, 2011, filed with the Florida Department of Financial Services pursuant to Section 218.32(1)(a), Florida Statutes, is in agreement with the annual financial audit report for the fiscal year ended September 30, 2011. Our comparison of the financial report filed with the Florida Department of Financial Services to the County’s 2011 audited financial statements resulted in no material differences. Pursuant to Sections 10.554(1)(i)7.c. and 10.556(7), Rules of the Auditor General, we applied financial condition assessment procedures as of September 30, 2011. It is management’s responsibility to monitor the County’s financial condition, and our financial condition assessment was based in part on representations made by management and the review of financial information provided by same. This letter is intended solely for the information and use of management, the Board of County Commissioners of Lee County, Florida, the Florida Auditor General and applicable federal and state agencies, and is not intended to be and should not be used by anyone other than these specified parties. Orlando, Florida March 8, 2012 LEE COUNTY, FLORIDA Appendix A – Management Letter Comments For the fiscal year ended September 30, 2011 Observation 2011-A Statement of Condition: The Clerk’s Finance and Records Department periodically reviews construction in progress with the County departments to determine which projects should be capitalized and depreciated. However, we noted during our audit that the governmental activities construction in progress balance at September 30, 2011 included certain projects that had been completed or abandoned before year-end. Criteria: Construction in progress projects should be reclassified to depreciable assets once substantially completed and available for service. If the County determines a project is no longer viable, the construction in progress should be expensed. Effect of condition: Construction in progress for governmental activities in the amount of $8,061,000 was not reclassified as depreciable assets at September 30, 2011, and related depreciation expen se and accumulated depreciation were not recorded. In addition, the County expensed $1,242,000 of construction in progress for a project that was abandoned. Cause of condition: The process in place for notification of when construction in progress is substantially complete and available for service or when projects are no longer viable, was not sufficient to identify such projects for proper recording. Recommendation: We recommend that County departments be more diligent in reviewing the status of construction in progress and notify the Clerk’s Finance and Records Department when projects are substantially complete and available for service or when they determine a project should be abandoned. Management’s response: We have asked our external auditors to provide instruction to the Board’s fiscal personnel on this matter, including the importance of capitalizing or writing off construction in progress in a timely manner. Observation 2011-B Statement of Condition: The cost of interest related to borrowings on construction in progress had not been sufficiently capitalized prior to audit review. Criteria: Accounting principles state that interest shall be capitalized for assets in enterprise funds that are constructed for the enterprise’s own use if the effect of expensing such interest is material. Effect of condition: Capitalized interest cost related to construction in progress was recalculated and recorded in the amount of approximately $1 million. Cause of condition: The calculation of capitalized interest had not included all construction in progress on which interest was to be capitalized. Recommendation: We recommend that the Clerk’s Finance and Records Department review construction in progress annually and determine the amount of interest that should be capitalized. Management’s response: The issue was related to accruing interest for construction in progress based on the total amount of construction in progress rather than the amount that was capitalized in the current year. This has been corrected. LEE COUNTY, FLORIDA Appendix A – Management Letter Comments For the fiscal year ended September 30, 2011 Observation 2011-C Statement of Condition: During our testing of cash management compliance for the Emergency Operations Center State grant, it was noted that $138,000 of expenditures, out of $849,000 in total, were not requested for reimbursement in the annual reimbursement request. Criteria: Reimbursements requests should include all expenditures for which the County has disbursed payment to vendors for the specific time period. Effect of Condition: Reimbursement for certain invoices was not requested and the County did not receive all of the monies to which it was entitled in a timely manner, which could result in cash flow issues for the program. Cause of Condition: The County did not reconcile the reimbursement request to the accounting records. Recommendation: We recommend that management establish a process to reconcile to the accounting records when preparing reimbursement requests. Management’s Response: Future requests for reimbursement will be made in the same year that they were expended. Observation 2011-D Statement of Condition: The County’s practice has been to write off uncollectable EMS receivables as bad debt expenditures. Criteria: Discounts and allowances in revenue-related governmental fund accounts should be recorded as revenue reductions, rather than as bad debt expenditures. Effect of Condition: EMS revenues and bad debt expenditures were overstated by $6,106,000. This also created a financial statement budget variance because bad debt expenditures have been recorded but not budgeted. Cause of Condition: The long-standing County practice has been to record all uncollectable receivables as bad debt expenditures. Recommendation: We recommend that management modify accounting practices to reduce revenue for uncollectable revenue-related governmental fund accounts receivable. Management’s Response: We will look at this issue in the upcoming fiscal year and handle it appropriately.