Download or read book Audit and inspection of local authorities written by Great Britain: Parliament: House of Commons: Communities and Local Government Committee and published by The Stationery Office. This book was released on 2011-07-07 with total page 290 pages. Available in PDF, EPUB and Kindle. Book excerpt: Local authority control of audit and performance provides opportunities to improve value for money and to focus more closely on local priorities. However, there are significant risks to accountability for public money unless new legal and practical arrangements are put in place to uphold the vital principle of auditor independence. Until now the Audit Commission has been the regulator, commissioner and major provider of local government audit services (undertaking 70% of the local government audit and commissioning the remaining 30% under contract from five private audit firms). Under the changes proposed, local government will in future appoint their own auditors. The Government plans to introduce a public audit bill in the autumn. The Committee argues this legislation must set out a number of key principles to govern public audit arrangements in the future: strict adherence to the principle of auditor independence; a majority of independent members on any local audit committee; additional safeguards to ensure the continued effectiveness of public interest reporting; a proportionate and risk based approach to the scope of local government audit - to permit local innovation and application, particularly with regards to local value for money work. The Committee also welcomes the LGA's proposals for sector-led performance management, but calls on the Government to clarify arrangements for intervention in the exceptional cases of serious corporate or service failure. It also repeats its call for the Government to examine the contribution which robust local government scrutiny arrangements could make to improving local government performance.
Download or read book Supervision and Auditing of Local Authorities Action written by Juan Santamaría Pastor and published by Council of Europe. This book was released on 1999-01-01 with total page 164 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Government Response to the Communities and Local Government Select Committee Report Audit and Inspection of Local Authorities written by Great Britain. Parliament and published by . This book was released on 2011-10-17 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt: Response to the Committee's fourth report, HC 763, session 2010-12 (ISBN 9780215560384)
Download or read book Changing Role of Audit Commision Inspection of Local Government written by Howard Davis and published by . This book was released on 2004-11 with total page 50 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the second report from a study examining the implementation and operation, since 1997, of new inspection regimes as part of the local government modernisation. The first report, External inspection of local government: Driving improvement or drowning in detail (JRF, 2001), compared practice across a number of different inspection regimes. This latest report has shadowed six case study inspections in order to identify what helps and hinders a successful inspection for both the inspected and the inspectors. The report concludes that recent developments in inspections within the Audit Commision are worthwhile, but suggests further work is required around citizen engagement. The author questions the cost-effectivenessm of inspection regimes and their ability to serve the dual role of guiding local services and providing accountability. The report also documents inconsistencies in inspection procedures across services and across the UK.
Download or read book Auditing Practices in Local Governments written by Laurence Ferry and published by Emerald Group Publishing. This book was released on 2022-06-15 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: Through a comparative analysis of the development of auditing practices in governments across the globe, Auditing Practices in Local Governments: An International Comparison provides a contemporary overview of public sector auditing practices at both local and state level.
Download or read book Territorial Local Authority Health Inspection Services written by New Zealand. Audit Office and published by . This book was released on 1988 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Government Auditing Standards 2018 Revision written by United States Government Accountability Office and published by Lulu.com. This book was released on 2019-03-24 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Standards for Internal Control in the Federal Government written by United States Government Accountability Office and published by Lulu.com. This book was released on 2019-03-24 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book AC Knowledge Learning from Audit Inspection and Research written by Audit Commission for Local Authorities in England and Wales and published by . This book was released on 2002 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Accountability of Local Authorities in England and Wales 1831 1935 Volume 2 RLE Accounting written by Hugh Coombs and published by Routledge. This book was released on 2014-02-24 with total page 434 pages. Available in PDF, EPUB and Kindle. Book excerpt: These books make available material relating to the statutory regulations covering the degree of accountability required from local authorities during the period 1834-1936. The bulk of historical accounting research has focused on the development of financial accounting although in recent years the development of management accounting has attracted more interest. In both these areas, it has been the accounting practices of the private sector which have received more attention, central government in the Middle Ages some attention, and local government accounting very little. These volumes redress this imbalance in historical investigation, both to provide a comparative basis for work on the private sector and to provide an historical perspective for the system of local government accounting currently in use.
Download or read book Clay s Handbook of Environmental Health written by Stephen Battersby and published by Routledge. This book was released on 2004-05-27 with total page 1476 pages. Available in PDF, EPUB and Kindle. Book excerpt: This classic, definitive reference work for all those involved in environmental health is now available in its 19th edition. Significant changes include those made to chapters on food safety and hygiene, environmental protection, the organisation and management of environmental health in the UK, port health, and waste management. New chapters have been added on health development, an introduction to health and housing, contaminated land, and environmental health in emergency planning, as well as a new glossary of abbreviations and acronyms. New material on training and standards, IT, practical risk assessment, and investigatory powers is also included. Each chapter reflects the wider background against which the subjects must be studied and the new concepts and approaches that have emerged over the past few years.
Download or read book Ceylon Sessional Papers written by Ceylon. Pārlimēntuva and published by . This book was released on 1955 with total page 936 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Accountability of Local Authorities in England and Wales 1831 1935 Volume 1 RLE Accounting written by Hugh Coombs and published by Routledge. This book was released on 2014-04-16 with total page 311 pages. Available in PDF, EPUB and Kindle. Book excerpt: These books make available material relating to the statutory regulations covering the degree of accountability required from local authorities during the period 1834-1936. The bulk of historical accounting research has focused on the development of financial accounting although in recent years the development of management accounting has attracted more interest. In both these areas, it has been the accounting practices of the private sector which have received more attention, central government in the Middle Ages some attention, and local government accounting very little. These volumes redress this imbalance in historical investigation, both to provide a comparative basis for work on the private sector and to provide an historical perspective for the system of local government accounting currently in use.
Download or read book Comparing Devolved Governance written by D. Birrell and published by Springer. This book was released on 2012-03-29 with total page 289 pages. Available in PDF, EPUB and Kindle. Book excerpt: Examines recent evidence of a growing symmetry in the operation of devolution in Scotland, Wales and Northern Ireland. This book makes one of the first systematic and detailed comparisons of the operation of the devolved institutions and machinery of governance. It uses a comparative approach to explore the key workings of government.
Download or read book Auditors Auditors under the local government acts relating to municipal corporations urban district councils county councils written by Francis William Pixley and published by . This book was released on 1906 with total page 524 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Audit Committees written by Chartered Institute of Public Finance and Accountancy and published by . This book was released on 2013 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Local Government and Public Involvement in Health Act 2007 written by Great Britain and published by The Stationery Office. This book was released on 2007-11-13 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Act contains 17 parts and 18 schedules, and contains provisions to give effect to the Government's proposals for reform of the local government system in England and for reform of the current arrangements for patient and public involvement in the provision of health and social care services. It also gives effect to a commitment to expand the legislative competence of the National Assembly for Wales in the field of local government. The Bill follows on from the White Papers "Strong and prosperous communities" (Cm. 6939, ISBN 0101693923) and "Our health, our say, our care" (Cm. 6737, ISBN 0101673728). Provisions include in relation to: structural boundary change in England; electoral arrangements in England; executive arrangements for England; parishes; co-operation of English authorities with local partners etc; byelaws; best value; local services inspection and audit; the Commission for Local Administration in England; ethical standards; the Valuation Tribunal for England; and the powers of National Assembly for Wales.
