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Author: United States Government Accountability Office Publisher: Lulu.com ISBN: 0359536395 Category : Reference Languages : en Pages : 234
Book Description
Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.
Author: United States Government Accountability Office Publisher: Lulu.com ISBN: 0359536395 Category : Reference Languages : en Pages : 234
Book Description
Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.
Author: United States Government Accountability Office Publisher: Lulu.com ISBN: 0359541828 Category : Reference Languages : en Pages : 88
Book Description
Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers' Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government.
Author: Publisher: DIANE Publishing ISBN: 1428945288 Category : Languages : en Pages : 73
Book Description
Through base realignment and closure rounds in 1988, 1991, 1993, and 1995, the Department of Defense expected to significantly reduce its domestic infrastructure and provide needed dollars for high-priority programs such as modernization. With the conclusion of the 6-year implementation period of the last round in fiscal year 2001, the department has closed or realigned hundreds of bases, has generated savings from these actions, and is in the process of transferring unneeded base property to other users. At the same time, the communities surrounding the former defense bases continue the lengthy process of recovery from the economic impact of the closure process. Our last comprehensive report on the implementation of base closure decisions was issued in December 1998. In that report, we concluded that the closure process was generating substantial savings (although the savings estimates were imprecise), most former base property had not yet been transferred to other users, and most communities surrounding closed bases were faring well economically in relation to key national economic indicators. In a July 2001 report and August 2001 testimony, we updated our closure implementation data and reaffirmed the primary results of our prior work.
Author: Donald Savoie Publisher: University of Toronto Press ISBN: 1442692987 Category : Political Science Languages : en Pages : 465
Book Description
There is a consensus throughout much of the western world that the public sector is in urgent need of repair. This study seeks to understand why this is so by comparing developments in Canada and the United Kingdom. It looks to changes in values both in society and inside government, and to the relationships between politicians and civil servants at the top and between civil servants and citizens at the bottom. Donald J. Savoie argues that both Canada and the UK now operate under court government rather than cabinet government. By court government, he means that effective power now rests with their respective prime ministers and a small group of carefully selected courtiers. For things that matter to prime ministers and their courts, the decision-making process shifts from formal to informal, involving only a handful of actors. For things that matter less to them, the decision-making process is horizontal, cumbersome, and consultative, and involves a multitude of actors from different government departments and agencies as well as a variety of individuals operating outside government. Court governments undermine both the traditionally bureaucratic model and basic principles that have guided the development of our Westminster-Whitehall parliamentary system. Nonetheless, Canada and the United Kingdom still cling to accountability requirements better suited to the past and the traditional bureaucratic model. Savoie concludes with a call for new accountability requirements that correspond with court government as well as the new relationships between politicians and civil servants, and civil servants and citizens.
Author: S. H. Bailey Publisher: Sweet & Maxwell ISBN: 9780421900707 Category : Law Languages : en Pages : 1196
Book Description
Provides a set of commentaries on a contractual history of an oil or gas field, from the initial formation of a consortium to bid on concessions, to the abandonment of the facilities. The book is accompanied by a disk containing precedents, to accompany and illustrate the principles described.
Author: United States. Congress. House. Committee on Government Reform. Subcommittee on Government Efficiency, Financial Management, and Intergovernmental Relations Publisher: ISBN: Category : History Languages : en Pages : 176
Author: Geert Bouckaert Publisher: Routledge ISBN: 1134097263 Category : Business & Economics Languages : en Pages : 537
Book Description
In recent years, concerns over the effectiveness of public administration have encouraged the widespread measurement and management of ‘performance’. But is performance management an appropriate model for public sector organizations, and has it proved successful? Moreover, how do the principles of performance management affect how public bodies operate, and the way they relate to the wider community? In this important text, the viability of performance management in public sector organizations is systematically assessed across a number of international case studies. The book provides a framework through which models of performance management can be understood in terms of both their impact within a public sector organization, and the effects that have been seen in countries with contrasting administrational contexts. Managing Performance – International Comparisons critically examines the effects of performance management models in the public sector, and assesses their future evolution. It is an important book for all students and researchers with an interest in management, public administration and public policy.
Author: Matthew Harding Publisher: Cambridge University Press ISBN: 1139952714 Category : Law Languages : en Pages : 425
Book Description
The law and policy applicable to the not-for-profit sector is of growing importance around the world. In this book, legal experts address fundamental questions about not-for-profit law from a range of theoretical and comparative perspectives. The essays provide scholarly analysis of not-for-profit law, organised around four themes: (1) Politics, in the broader sense of living as a community, and the narrower sense of political power; (2) Charity, how it is defined and changes in its meaning over time; (3) Taxation, including the rationale for government support of the sector through the tax system; (4) Regulation, which is of increasing significance as governments establish increasingly complex forms of regulation of not-for-profit activity. The fundamental aim of the book is to deepen our understanding of not-for-profit law and of the rationales and modes of government support for the not-for-profit sector.
Author: United States Government Accountability Office
Author: United States Government Accountability Office
Author: United States Government Accountability Office
Author: 
Author: Donald Savoie
Author: S. H. Bailey
Author: United States. General Accounting Office
Author: United States. Congress. House. Committee on Government Reform. Subcommittee on Government Efficiency, Financial Management, and Intergovernmental Relations
Author: Geert Bouckaert
Author: Matthew Harding
Author: United States. Congress. House. Committee on Government Reform