Download or read book Introducing the Audit Commission s Audit Regime written by and published by . This book was released on 2001* with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Your Questions Answered written by Audit Commission for Local Authorities and the National Health Service in England and Wales and published by . This book was released on 2010* with total page 13 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Introducing the Audit Commission written by Audit Commission for Local Authorities and the National Health Service in England and Wales and published by . This book was released on 2000* with total page 23 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book A Guide to the Work of the Audit Commission written by Audit Commission for Local Authorities in England and Wales and published by . This book was released on 1988 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 Government and Information Rights written by Patrick Birkinshaw and published by Bloomsbury Publishing. This book was released on 2019-04-18 with total page 967 pages. Available in PDF, EPUB and Kindle. Book excerpt: Government and Information: The Law Relating to Access, Disclosure and their Regulation is the leading text offering comprehensive and practical advice on the access, disclosure and retention of government records under UK, EU and ECHR requirements. It is essential reading for all those dealing with public authority information. The fifth edition is extensively revised following numerous developments in both UK and EU law as well as the ever expanding case law on information rights under statutory, Convention and common law provisions. Legislation: Justice and Security Act 2013; Crime and Courts Act 2013 (s 34 in relation to press standards following Leveson); Re-use of Public Sector Information Regulations 2015 Investigatory Powers Bill 2016; Environmental Information Regulations 2004; General Data Protection Regulation 2016; Key cases since the last edition include: Evans v Attorney General [2015] UKSC 21 - the SC ruled that the Attorney General had acted unlawfully in issuing a veto preventing disclosure Kennedy v Charities Commission [2014] UKSC 20 - Supreme Court extended the ambit of the common law in relation to access to information and transparency Case 362/14 Schrems [2015]) - involving data transfer to the USA PJS v Newsgroup Newspapers ltd [2016] UKSC 26 – developing the law of personal privacy
Download or read book Draft Local Audit Bill written by Great Britain: Parliament: House of Commons: Draft Local Audit Bill ad Hoc Committee and published by The Stationery Office. This book was released on 2013-01-17 with total page 166 pages. Available in PDF, EPUB and Kindle. Book excerpt: Draft legislation intended to deliver a more efficient and transparent local audit system may not save money, potentially undermines the integrity of the audit system and may fail to deliver accountability. The principle of independent audit - which has guided public sector audit for the last 150 years - could be undermined if the bill is not amended. Most witnesses criticised the proposed independent auditor panels and felt that they imposed an unnecessary additional bureaucratic burden. They expressed strong support for the retention of a central procurement capacity for appointing auditors to local bodies in order to deliver best value on audit fees. The legislation also has some gaping holes that pose significant risks. Unless stronger safeguards are put into the legislation, whistleblowers might not be able to draw attention to serious failures in local governance. The Comptroller & Auditor General of the National Audit Office should be named in the Bill alongside the appointed auditor, as another prescribed person who may be contacted by any whistleblower. It should also have a duty to publish detailed mandatory guidance to accompany the code and to report annually to Parliament on the Code's effectiveness. Lastly, there is great concern that the draft Bill makes no provision for comprehensive like for like value for money comparisons which would enable informed judgements about the way local bodies spend taxpayer's money. It is essential that the Bill is re-drafted to include a systematic process for benchmarking and like-for-like comparisons between public bodies in the new regime.
Download or read book Withholding of Tax on Nonresident Aliens and Foreign Corporations written by and published by . This book was released on 1992 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Draft Local Audit Bill written by Great Britain: Department for Communities and Local Government and published by The Stationery Office. This book was released on 2012-07-06 with total page 214 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Draft Local Audit Bill, sets out the government's vision for the future of local audit. It has been designed to implement the government's commitment to disband the Audit Commission and re-focus audit on helping local people hold their councils and other local public bodies to account for local spending decisions. The aim of this new draft bill is to develop a locally focused audit regime, but one still retaining a high quality of audit of local government spending. The government views the current audit arrangements for local public bodies as inefficient and unnecessarily centralised, which has created a system of weak cost incentives and therefore become too focused on reporting to central government and not local people. The new audit framework will also allow bodies to appoint their own auditors from an open and competitive market. The Bill also gives new responsibilities to the Financial Reporting Council, which will act as the overall regulator for auditors; the National Audit Office, which will set the code of audit practice; and the professional audit bodies will also have a role in regulating and monitoring audits.
Download or read book General Explanation of Tax Legislation Enacted in written by and published by Government Printing Office. This book was released on 2005 with total page 652 pages. Available in PDF, EPUB and Kindle. Book excerpt: JCS-5-05. Joint Committee Print. Provides an explanation of tax legislation enacted in the 108th Congress. Arranged in chronological order by the date each piece of legislation was signed into law. This document, prepared by the staff of the Joint Committee on Taxation in consultation with the staffs of the House Committee on Ways and Means and the Senate Committee on Finance, provides an explanation of tax legislation enacted in the 108th Congress. The explanation follows the chronological order of the tax legislation as signed into law. For each provision, the document includes a description of present law, explanation of the provision, and effective date. Present law describes the law in effect immediately prior to enactment. It does not reflect changes to the law made by the provision or subsequent to the enactment of the provision. For many provisions, the reasons for change are also included. In some instances, provisions included in legislation enacted in the 108th Congress were not reported out of committee before enactment. For example, in some cases, the provisions enacted were included in bills that went directly to the House and Senate floors. As a result, the legislative history of such provisions does not include the reasons for change normally included in a committee report. In the case of such provisions, no reasons for change are included with the explanation of the provision in this document. In some cases, there is no legislative history for enacted provisions. For such provisions, this document includes a description of present law, explanation of the provision, and effective date, as prepared by the staff of the Joint Committee on Taxation. In some cases, contemporaneous technical explanations of certain bills were prepared and published by the staff of the Joint Committee. In those cases, this document follows the technical explanations. Section references are to the Internal Revenue Code unless otherwise indicated.
Download or read book Chambers Corporate Governance Handbook written by Andrew D Chambers and published by Bloomsbury Publishing. This book was released on 2020-06-25 with total page 2070 pages. Available in PDF, EPUB and Kindle. Book excerpt: Many firms have implemented corporate governance, yet have fallen into collapse and scandal involving their operations. What has gone wrong? This is the definitive, practical guide to the ever changing corporate governance landscape highlighting the potential pitfalls, tackling the issues, placing blame where appropriate, and recommending possible solutions to these problems. It ensures that you are up to date and compliant with best practice giving you complete confidence that you are continuing to function within the legal, ethical and practical parameters of corporate governance. Updates to the 8th edition relate to the new versions of the Corporate Governance Codes, including: - Financial Reporting Council (February 2017), Audit Tenders: Notes on Best Practice. - Financial Reporting Council (July 2016), Corporate Culture: Key to Sustainable Growth. - The Institute of Internal Auditors Inc. (January 2017), International Standards for the Professional Practice of Internal Auditing. - Financial Reporting Council (July 2018), Guidance on Board Effectiveness. - Financial Reporting Council (July 2018), UK Corporate Governance Code. - Financial Reporting Council (December 2018), The Wates Corporate Governance Principles for Large Private Companies. - Quoted Companies Alliance (2018) Corporate Governance Code.
Download or read book The Audit Explosion written by Michael Power and published by Demos. This book was released on 1994 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Introduction to Social Housing written by Paul Reeves and published by Routledge. This book was released on 2006-08-11 with total page 282 pages. Available in PDF, EPUB and Kindle. Book excerpt: The provision and management of social housing for those who are unable to access the housing market is essential to the maintenance of the fabric of society. The social housing industry is vast and still growing. There are very few countries in the world where some form of subsidised housing does not exist, and the total number of social homes is likely to grow worldwide, as are the challenges of the sector. Paul Reeves takes a people-centred approach to the subject, describing the themes that have run through provision of social housing from the first philanthropic industrialists in the 19th Century though to the increasingly complex mixture of ownerships and tenures in the present day. The management of housing forms a key part of the book, with an emphasis on the practical aspects of tenant participation and multi-agency working. The book is ideal for students of housing and social policy, and for housing professionals aiming to obtain qualifications and wanting a broad understanding of the social housing sector.
Download or read book The Constitution of the United Kingdom written by Peter Leyland and published by Bloomsbury Publishing. This book was released on 2021-06-17 with total page 331 pages. Available in PDF, EPUB and Kindle. Book excerpt: Praise for the previous editions “[A] slim guide to the constitution of the United Kingdom that is both highly readable and impressively thorough. It deserves a place on undergraduate reading lists ... [students] will certainly find it worth their while' Cambridge Law Journal “[The] written style is admirably clear, conversational and free from jargon ... It will be of immense interest to anybody with a general interest in UK law, politics and history.” Times Higher Education This timely new edition addresses the many constitutional changes that have arisen since 2016 (including those brought about by Brexit and the COVID-19 pandemic) whilst retaining its hallmark features of clarity and concision. Adopting a thematic approach, it discusses questions of history, sources and conventions, the role of the Crown, Parliament and the electoral system, government and the executive, the judiciary, and the territorial distribution of power. In addition, it offers analysis of the evolution of the UK's historic non-codified constitution, its strengths and perceived weaknesses, and of reform initiatives. Engaging with the central issues in play as the UK enters a new chapter, it explores the impact on devolved government, the principle of sovereignty, the role of the courts and parliamentary reform. As well as providing a contextual and authoritative overview of the principles, doctrines and institutions that underpin the elusive constitution, this study will allow students of law and politics, both from the UK and abroad, to develop an informed view of how it actually works.
Download or read book Criminal Justice written by Peter Joyce and published by Taylor & Francis. This book was released on 2022-07-29 with total page 680 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book offers a comprehensive and engaging introduction to the criminal justice system of England and Wales. Starting with an overview of the main theories of the causes of crime, this book explores and discusses the operation of the main criminal justice agencies including the police, probation and prison services and the legal and youth justice systems. The fourth edition has been revised, updated, expanded and features a new expert co-author. This book offers a lively and critical discussion of some of the main themes in criminal justice, from policy-making and crime control, to diversity and discrimination, to the global dimensions of criminal justice, including organised crime and the role performed by transnational policing organisations to combat it. Key updates to this new edition include: increased discussion of the measurement, prevention and detection of crime; a revised chapter on the police which discusses the principle of policing by consent, police methods, power and governance, and the abuse of power; further discussion of pressing contemporary issues in criminal justice, such as privatisation, multi-agency working, community-based criminal justice policy and the impact of the Covid-19 pandemic on the delivery of criminal justice policy; a revised chapter that deals in detail with new and emerging forms of criminality and the response of the UK and global criminal justice system to these developments. This accessible text is essential reading for students taking introductory courses in criminology and criminal justice. A wide range of useful features include review questions, lists of further reading, timelines of key events and a glossary of key terms.
Download or read book Evaluation in Public sector Reform written by Hellmut Wollmann and published by Edward Elgar Publishing. This book was released on 2003-09-26 with total page 284 pages. Available in PDF, EPUB and Kindle. Book excerpt: Articles from internationally renowned scholars highlighting the connections between public-sector reform and evaluation.
Download or read book Re opening the Post written by Great Britain: National Audit Office and published by The Stationery Office. This book was released on 2006-03-22 with total page 60 pages. Available in PDF, EPUB and Kindle. Book excerpt: In March 2001, the Government set up the Postal Services Commission (Postcomm) to regulate the postal services market in the UK, in order to ensure the provision of a universal postal service and to promote effective competition and safeguard the interests of customers. Following on from an earlier NAO report (HCP 521, session 2001-02 (ISBN 0102913595) published in January 2002, this report examines developments in regulating the quality of service, focusing on the issue of price setting. The report finds that Postcomm has put in place service quality targets to protect the customer, and Royal Mail's performance against its targets has been improving since regulation was introduced. A number of recommendations are made to help improve the quality of service regime, including i) developing the information systems needed to provide a validation system for universal service failure reporting and to monitor collection and delivery times; and ii) monitoring the development of competition in the postal sector.
