Download or read book National Audit Office Annual Report and Accounts 2012 13 written by Great Britain. National Audit Office and published by . This book was released on 2013-05-20 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book National Audit Office Annual Report and Accounts 2011 12 written by Great Britain. National Audit Office and published by . This book was released on 2012-05-22 with total page 57 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Ministry of Defence Annual Report and Accounts 2012 13 written by Great Britain: Parliament: House of Commons: Defence Committee and published by The Stationery Office. This book was released on 2013-03-07 with total page 72 pages. Available in PDF, EPUB and Kindle. Book excerpt: For the sixth successive year, the Ministry of Defence Accounts were qualified. The Qualifications covered non-compliance with international reporting standards on the treatment of some contracts; lack of audit evidence on the valuation of inventory (worth some £3 billion) and of capital spares (worth some £7 billion); and on the regularity of the Accounts because of the failure to obtain approval for the remuneration package of the Chief of Defence Materiel. The MoD was also five months late in submitting its audited accounts to Parliament. The National Audit Office had found errors in its sample examination of accruals and so the MoD decided to resolve these problems before submitting the accounts. The MoD said they did not have the necessary expertise to manage the financial complexity that featured in the implementation of the Strategic Defence and Security Review so sought assistance. The MoD should ensure its people have the right skills to deal with all financial problems so that they do not need to bring in expensive external accountants. There is also concern about the MoD's reluctance to estimate the full costs of its operations in Afghanistan, Iraq and Libya. The NAO did not consider that the MoD has adequate information, especially with respect to recording the cost of its activities and outputs, to run its business effectively. The MoD should set out its commitment to improving its management information. It is also vital that defence spending remains at more than 2 per cent of GDP in line with the UK's NATO commitment.

Download or read book National Audit Office Foreign Commonwealth Office and UK Trade Investment Supporting UK Exporters HC 732 written by Great Britain: National Audit Office and published by The Stationery Office. This book was released on 2013-10-16 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt: The 2012 Budget, announced the 'ambition' to double the value of exports by 2020 to £1 trillion a year. However current performance has been flat over the last two years and, to meet the Government's ambition, exports will have to grow by 10 per cent year on year. Many factors which affect export performance are outside the control of the FCO and UKTI, such as exchange rates and political and economic changes overseas. While the UK outperforms Germany, France and Italy in the Gulf, it has not traditionally performed as well in many other emerging markets, such as Russia, Brazil, Turkey and China. Success here is essential if the Government is to meet its target. There is a joint UKTI-FCO Board to oversee coordination of their work overseas but currently there is no further joint accountability for planning, monitoring and delivery against their goal. Their initial responses to the government's objectives have not been sufficiently coordinated. UKTI is now increasingly looking to measure actual business outcomes rather than volume of activity. Among the NAO's recommendations is that the FCO improve how it measures and monitors the impact of its activities supporting exports so that it can demonstrate that its spending of some £420 million a year yields tangible results. UKTI is piloting the use of external business partners to provide some of its services, and needs to implement lessons from the evaluation of its pilot initiative to use external partners if it decides to roll it out

Download or read book Building capability in the Senior Civil Service to meet today s challenges written by Great Britain: National Audit Office and published by Stationery Office. This book was released on 2013-06-19 with total page 60 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Government now accepts the urgent need for a leadership group that can think across departmental boundaries and lead change but there is still a long way to go to change the long-standing culture of the Senior Civil Service. The NAO watchdog welcomed the ambition of the Civil Service Reform Plan and emphasised the urgent need to make progress, given that the plan underpinned the Government's chances of achieving further efficiency savings. At present there are significant skills shortages, particularly in the areas of commerce, project management, digital delivery and change leadership. In December 2012, only four out of 15 Permanent Secretaries at major delivery departments had significant operational delivery and commercial experience. The 24 professional networks in the civil service lack influence across departmental 'silos' and may not be the right groupings to meet the needs of the modern service. The Government intends to open up the service, with more internal transfers and free flow of skills to and from the private sector, and build on an approach already in place for the top 200. But the proportion of new recruits from the private sector fell in 2009-10 as departments cut spending, and has yet to recover. Promotion to the Senior Civil Service is becoming so financially unattractive as to put off talented people. The NAO warns that the latest moves to increase pay flexibility and offer incentives for business critical roles may not be enough to recruit, motivate and retain the right people.

Download or read book The Sovereign Grant and Sovereign Grant Reserve annual report and accounts 2012 13 written by Royal Trustees and published by Stationery Office. This book was released on 2013-06-27 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Sovereign Grant Act 2011 which came into effect from 1 April 2012 consolidated the funding provided to support the official duties of the Queen and maintain the Occupied Royal Palaces that up to 31 March 2012 had been provided under the Civil List and the Grants-in-aid for the maintenance of the Occupied Royal Palaces, Royal Travel and Communications and Information. The Queen's official expenditure is met from public funds in exchange for the surrender by The Queen of the revenue from the Crown Estate. The Sovereign Grant was set at 31.0 million pounds for 2012-13. Official expenditure met by this Grant in 2012-13 amounted to 33.3 million pounds, an increase of 0.9 million (2.6 percent) in absolute terms and a decrease of 0.2 percent in real terms compared to the previous year. The equivalent of the excess of expenditure over the Sovereign Grant of 2.3 million in 2012-3 was drawn down from the Sovereign Grant Reserve. From 2013-14 the Sovereign Grant will be calculated based on 15 percent of the income account net surplus of the Crown Estate for the financial year two years previous. The Crown Estate surplus for the financial year 2011-12 amounted to 240.2 million pounds thereby producing a Sovereign Grant of 36.1 million for 2013-14

Download or read book Department for International Development s Annual Report and Accounts 2011 12 written by Great Britain: Parliament: House of Commons: International Development Committee and published by The Stationery Office. This book was released on 2013-01-31 with total page 86 pages. Available in PDF, EPUB and Kindle. Book excerpt: About two-thirds of DFID's expenditure in 2011-12, including nearly 40% of its bilateral spending, went through multilateral organisations even though they have higher administrative costs. This represents a major change in recent years and has been accompanied by a decline in direct aid to recipient Governments. DFID argues that the change is not a reflection of its need to spend money quickly, but a result of the reduced need for budget support in countries with rising tax bases and improved financial management, as well as its focus on fragile states. The DFID needs to ensure that it has thoroughly examined other options such as greater use of local NGOs and sector budget support. DFID has switched expenditure from low income to middle income countries, in part because several countries with a large number of poor people have recently graduated to middle-income status. Policy towards middle income countries varies and DFID needs establish and make public the criteria it will use to inform decisions of when and how it should cease to provide aid. DFID should also consider establishing a Development Bank - that could offer concessional loans alongside grant aid and would free from the constraint of having to ensure that cash was spent by the end of the financial year. Staffing also may still not be sufficient to oversee the huge expenditure of UK taxpayers' money undertaken by multilaterals. MPs remain concerned that DFID's has ended its bilateral programme in one of the world's poorest countries, Burundi, and is urging the new Secretary of State to re-instate it.

Download or read book Making Governments Accountable written by Zahirul Hoque and published by Routledge. This book was released on 2015-05-15 with total page 342 pages. Available in PDF, EPUB and Kindle. Book excerpt: Over the past two decades, there has been a paradigm shift in public administration and public sector accounting around the world, with increasing emphasis on good governance and accountability processes for government entities. This is all driven both by economic rationalism, and by changing expectations of what governments can and should do. An important aspect of this accountability and governance process is the establishment and effective functioning of a Public Accounts Committee (PAC), a key component of democratic accountability. With contributions from renowned scholars and practitioners, and using case studies from around the world, this research-based collection examines the rationales for current roles of the PACs and explores the links between PACs and National Audit Offices. It also compares PAC practices from developing and developed countries such as Africa, Asia, Pacific islands, and Europe with both Westminster and non-Westminster models of government. This will be valuable reading for academics, researchers, and advanced students in public management, public accounting and public sector governance.

Download or read book National Audit Office Ministry of Defence Equipment Plan 2013 to 2023 HC 816 written by Great Britain: National Audit Office and published by The Stationery Office. This book was released on 2014-02-13 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Department's work to address the affordability gap around the equipment budget and costs appears to have had a positive effect. However, there remain risks to affordability, most significantly around the half of the budget relating to equipment support costs which were not subjected these to the same level of detailed scrutiny as the procurement costs. The Department also does not understand the implications of its £1.2 billion underspend on the Equipment Plan in 2012-13. With the exception of the Queen Elizabeth Class aircraft carriers, there have been no significant cost increases and only minimal in-year delays. In the last year, there was a net increase in costs of £708 million in respect of the 11 projects in the review. The main contribution to this was a £754 million increase in the cost of carriers. Three of the projects the report examined experienced delays during the year, together amounting to 17 months. A third of projects this year reported delays compared to over half of the projects in last year's report. However, the NAO is unable to report on timings for two of the 11 projects - Lightning II and Specialist Vehicles -because the Department has not yet given final approval. This report also includes an examination of the MOD's Complex Weapons Programme, which aims to achieve net financial benefits of £1.2 billion over ten years. Noting that these benefits have already been 'banked', if there are delays or cancellations some of these benefits may be lost

Download or read book Department for International Development s Performance in 2012 13 Departmental Annual Report 2012 13 HC 693 written by Great Britain: Parliament: House of Commons: International Development Committee and published by The Stationery Office. This book was released on 2014-04-30 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report is the International Development Committee's annual review of UK aid programmes and the administration of the Department for International Development (DFID). The Committee finds that field work overseas should be given greater priority and Ministers must explain UK spending on humanitarian projects more clearly. DFID should not provide funds to support disasters in middle income countries by raiding bilateral development programmes in low income countries. Other wealthy OECD countries must play their part in providing humanitarian assistance. DFID should set out annually its provisional budget for humanitarian relief, what is held as contingencies for unpredictable events and how it will be deployed if not called upon. There has also been a decline in DFID's spending on budget support, the consequences of which should be assessed. £1,075 million of DFID's bilateral expenditure is spent through multilaterals and private contractors. DFID has put in place a number of changes to improve the value for money provided by spending through and should report on their effectiveness. The Committee is also worried that the Department actually spends 40% of its budget in the last two months of the year, which raises questions about the smooth running of management and planning processes. DFID staff should have longer postings overseas (normally a minimum of four years) so that they can develop a deeper understanding of the culture and politics of the country they are working in and engage more effectively with the country's politicians.

Download or read book OECD Development Co operation Peer Reviews United Kingdom 2014 written by OECD and published by OECD Publishing. This book was released on 2014-12-17 with total page 123 pages. Available in PDF, EPUB and Kindle. Book excerpt: This peer review of United Kingdom reviews its development policies and programmes. It assesses not just the performance of its development co-operation agency, but also policy and implementation.

Download or read book House of Commons Committee of Public Accounts HMRC Tax Collection Annual Report Accounts 2012 13 HC 666 written by Great Britain: Parliament: House of Commons: Committee of Public Accounts and published by The Stationery Office. This book was released on 2013-12-19 with total page 78 pages. Available in PDF, EPUB and Kindle. Book excerpt: In pursuing unpaid tax, HMRC has not clearly demonstrated that it is on the side of the majority of taxpayers who pay their taxes in full. Last year the Department collected less tax in real terms than it managed to collect in 2011-12. This was despite the stated ambition to crack down on tax avoidance. The tax gap as defined by HMRC did not shrink, but in 2011-12 grew to £35 billion. Furthermore, this figure does not include all the tax revenue lost. HMRC pursues tax owed by the smaller businesses but seems to lose its nerve when it comes to mounting prosecutions against multinational corporations. It predicted that it would collect £3.12 billion unpaid tax from UK holders of Swiss bank accounts and this figure was built into budget estimates, but in 2013-14 it has so far secured just £440 million. HMRC aims to make the UK more attractive to business but the incentives to international corporations may also enable them to avoid tax. HMRC needs to strike the right balance between support and enforcement. The implementation of the Real Time Information system has been encouraging overall though some small businesses are continuing to struggle. It is of concern that HMRC is planning from April 2014 to fine companies even though some face continuing challenges. The successful implementation of Universal Credit depends on RTI continuing to work properly but the system does not have full disaster recovery arrangements. System failures could have serious consequences for payments to individuals

Download or read book HC 222 Sustainability in the Home Office written by Great Britain: Parliament: House of Commons: Environmental Audit Committee and published by The Stationery Office. This book was released on 2014-09-12 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report assesses the Government's progress in embedding sustainable development in the Home Office. It follows on from a similar inquiry last year on Sustainability in BIS. The Home Office appears to be on track to meet the Government's sustainable operations targets for departments, in part by reducing the size of its estate, but also by effective use of payment-by-result contracts. It has achieved the reductions set for water, paper and waste. It is making good progress on reducing carbon emissions, despite emissions from travel increasing significantly. The Home Office uses a 'CAESER' tool to highlight sustainability to suppliers and encourage them to improve their performance. The Government should widely adopt this tool for all major suppliers. The Home Office needs to ensure that all contracts include specific sustainability criteria and that performance on these is actively monitored and managed. It should address energy efficiency in its contracts for asylum accommodation. Crime prevention is an important part of sustainable policing, as it reduces future social and environmental costs. Whilst the Home Office is taking steps to understand the carbon impact of crime, the Government's policies to remove housing design standards risk less sustainable outcomes. It should ensure that the full environmental and social costs of such decisions are analyzed in policy appraisal. The Government has led international efforts to tackle wildlife crime. It needs to commit long-term funding for these efforts, and further improve the quality of data on recorded and reported offences.

Download or read book House of Commons Committee of Public Accounts Whole of Government Accounts 2011 12 HC 667 written by Great Britain: Parliament: House of Commons: Committee of Public Accounts and published by The Stationery Office. This book was released on 2013-12-12 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Whole of Government Accounts for 2011-12 presents the combined financial activities of some 3,000 organisations. It provides vital data on which Government needs to act. Key issues have been identified, such as the £19.4 billion liability for clinical negligence claims. But it is frustrating to see other issues seemingly ignored in long-term policy making and spending decisions. In one year, the public sector was defrauded of over £20 billion and the tax gap rose to £35 billion. The financial liabilities for dealing with nuclear waste also keep growing. There is room for improvement in the document itself and how it is used. Users find it hard to understand, for example, why the Government debt and deficit highlighted in the WGA differ from those reported in the ONS's National Accounts. Also, by changing definitions in its commentary published alongside the WGA, the Treasury makes it difficult to track changes over time. The Treasury's introduction in the commentary of a new concept of so-called 'direct' expenditure leaves out key costs such as the interest paid on the National Debt. The publicly owned and controlled bodies - such as Network Rail and the taxpayer owned banks - are still being excluded, in defiance of normal accounting rules. The usefulness of the WGA is also being limited by the length of time it takes to produce the document and by poor quality data from some of the bodies. The accounts have again been qualified over the completeness, timeliness and accuracy of the information supplied for schools and academies

Download or read book Handbook on Prisons written by Yvonne Jewkes and published by Routledge. This book was released on 2016-02-23 with total page 776 pages. Available in PDF, EPUB and Kindle. Book excerpt: The second edition of the Handbook on Prisons provides a completely revised and updated collection of essays on a wide range of topics concerning prisons and imprisonment. Bringing together three of the leading prison scholars in the UK as editors, this new volume builds on the success of the first edition and reveals the range and depth of prison scholarship around the world. The Handbook contains chapters written not only by those who have established and developed prison research, but also features contributions from ex-prisoners, prison governors and ex-governors, prison inspectors and others who have worked with prisoners in a wide range of professional capacities. This second edition includes several completely new chapters on topics as diverse as prison design, technology in prisons, the high security estate, therapeutic communities, prisons and desistance, supermax and solitary confinement, plus a brand new section on international perspectives. The Handbook aims to convey the reality of imprisonment, and to reflect the main issues and debates surrounding prisons and prisoners, while also providing novel ways of thinking about familiar penal problems and enhancing our theoretical understanding of imprisonment. The Handbook on Prisons, Second edition is a key text for students taking courses in prisons, penology, criminal justice, criminology and related subjects, and is also an essential reference for academics and practitioners working in the prison service, or in related agencies, who need up-to-date knowledge of thinking on prisons and imprisonment.

Download or read book National Audit Office Charity Commission The Regulatory Effectiveness of the Charity Commossion HC 813 written by Great Britain: National Audit Office and published by The Stationery Office. This book was released on 2013-12-04 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Charity Commission is not regulating charities effectively and there is a gap between what the public expects of the Commission and what it actually does. The NAO has concluded that the Commission does not do enough to identify and tackle abuse of charitable status. Between 2007-08 and 2013-14, the Commission's annual budget fell 40 per cent in real terms to £22.7 million but the number of main registered charities has remained fairly constant at around 160,000. In response to budget cuts, the Commission has reviewed how it works and successfully reduced demand for its services, but it has not identified what budget it would need to regulate effectively. The Commission makes little use of its enforcement powers, for example suspending only two trustees and removing none in 2012-13. And it can be slow to act when investigating regulatory concerns. The NAO found cases where periods of several months passed during which the Commission took no action. Furthermore, the Charity Commission does not take tough enough action in some of the most serious regulatory cases. It is also reactive rather than proactive, making insufficient use of the information it holds to identify risk. The Charity Commission needs to think radically about alternative ways of meeting its objectives with constrained resources. It also needs to make greater use of its statutory powers in line with its objective of maintaining confidence in the sector; and develop an approach to identify and deal with those few trustees who deliberately abuse charitable status. This report publishes alongside another NAO report, the Cup Trust.

Download or read book The Economic Constitution written by Tony Prosser and published by OUP Oxford. This book was released on 2014-03-13 with total page 320 pages. Available in PDF, EPUB and Kindle. Book excerpt: There has been little analysis of the constitutional framework for management of the UK economy, either in constitutional law or regulatory studies. This is in contrast to many other countries where the concept of an 'economic constitution' is well established, as it is in the law of the European Union. Given the extensive role of the state in attempting to resolve recent financial crises in the UK and elsewhere in Europe, it is particularly important to develop such an analysis. This book sets out different meanings of an economic constitution, and applies them to key areas of economic management, including taxation and public borrowing, the management of public spending, (including the Spending Review), monetary policy, financial services regulation, industrial policy (including state shareholdings) and government contracting. It analyses the key institutions involved such as the Treasury and the Bank of England, also including a number of less well-known bodies such as the Office for Budget Responsibility. There is also coverage of the international context in which these institutions operate especially the European Union and the World Trade Organisation. It thus provides an account of the public law applying to economic management in the UK. This book also adopts a critical approach, assessing the degree to which there is coherence in the arrangements for economic management, the degree to which economic policy-making is constrained by constitutional norms, and the degree to which economic management is subject to deliberation and accountability through Parliament, the courts and other institutions.