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 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 Tackling Obesity in England written by Great Britain. National Audit Office and published by Stationery Office Books (TSO). This book was released on 2001 with total page 80 pages. Available in PDF, EPUB and Kindle. Book excerpt: In Britain, between 1980 and 1998, the number of people classified as obese tripled to 21per cent of women and 17 per cent of men. It is estimated that this costs the economy, as a whole, �2 billion and the NHS �0.5 billion in treatment. However the response of the NHS is patchy, with no national guidelines and only 28% of health authorities taking action to address the problem. There is little activity related to the management of obesity outside of general practice but only a small proportion of GPs follow a protocol. This report recommends that there should be strategies to reduce obesity and that the Department of Health should build on the plan in the National Service Framework on coronary heart disease and work with partners and professional bodies to clarify responsibilities. It should also work with the National Institute of Clinical excellence to disseminate information. The Department of Health should also lead a cross government strategy to promote the benefits of physical activity and there should be local targets to encourage cycling and walking. It should also work with the food industry to improve the balance of diet. Much of this work needs to be aimed at school children to promote a healthy lifestyle throughout life and guidance to schools on commercial sponsorship should be strengthened so that there is no conflict with messages on healthy eating.

Download or read book Curbing Corruption written by Rick Stapenhurst and published by World Bank Publications. This book was released on 1999-01-01 with total page 262 pages. Available in PDF, EPUB and Kindle. Book excerpt: Part III: Three case studies.

Download or read book PFI written by Great Britain. National Audit Office and published by . This book was released on 2003 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt: The private finance initiative is helping to improve the quality of public sector construction work, according to the National Audit Office. Better price certainty and on-time delivery of good quality assets have been obtained by using PFI contracts. Only 22 per cent of public building projects had exceeded the cost initially expected by the public sector. Under previous contracts up to 73 per cent had overshot the original estimate. Only eight per cent of projects were delayed by more than two months. Public sector project managers were generally satisfied with the design, construction and performance of their PFI buildings. However, NAO did not try to judge whether PFI was the best procurement method for all public sector construction projects.

Download or read book Financial Sustainability of Local Authorities written by Great Britain: National Audit Office and published by The Stationery Office. This book was released on 2013-01-30 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Department for Communities and Local Government should work with other government departments to improve the evaluation of the impact of decisions on local authority finances and services. Local authorities have, so far, managed with reduced funding, but more are facing the challenge of avoiding financial difficulties while meeting their obligations. Central government planned at the 2010 spending review to reduce funding of local authorities by £7.6 billion (26 per cent) in real terms between April 2011 and March 2015. The effects on local authorities vary. In 2012-13, the overall reduction in spending power ranges from 1.1 per cent to 8.8 per cent. At the same time, demand for high-cost services, such as adult and children's social care, is increasing. The scope is diminishing for absorbing cost pressures through reducing other, lower cost, services given that spending on these services has already been reduced. Departments have assessed the impact of changes to local authority funding, but their approach needs to be more comprehensive in the future. The accountability framework for addressing widespread financial failure in local government is untested. Where there have been one-off failures requiring central government intervention, the failure regime has managed to resolve them. It is not known how the system would respond in the case of multiple financial failures in more challenging times for local authorities.

Download or read book Government Auditing Standards written by Government Accounting Office and published by www.Militarybookshop.CompanyUK. This book was released on 2012 with total page 242 pages. Available in PDF, EPUB and Kindle. Book excerpt: Newly revised in 2011. Contains the auditing standards promulgated by the Comptroller General of the United States. Known as the Yellow Book. Includes the professional standards and guidance, commonly referred to as generally accepted government auditing standards (GAGAS), which provide a framework for conducting high quality government audits and attestation engagements with competence, integrity, objectivity, and independence. These standards are for use by auditors of government entities and entities that receive government awards and audit organizations performing GAGAS audits and attestation engagements.

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 The Role of the Comptroller and Auditor General written by Great Britain. Treasury and published by . This book was released on 1980 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Nine Reports from the Comptroller and Auditor General Published from July 2009 to March 2010 written by Great Britain. Parliament. House of Commons. Committee of Public Accounts and published by The Stationery Office. This book was released on 2010 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report endorses the conclusions and recommendations of the following nine reports by the Comptroller and Auditor General: HC 878, session 2008-09 (ISBN 9780102955088); HC 546, session 2008-09 (ISBN 9780102963250); HC 465, session 2008-09 (ISBN 9780102963205); HC 1028, session 2008-09 (ISBN 9780102963274); HC 962, session 2008-09 (ISBN 9780102963281); HC 86, session 2009-10 (ISBN 9780102963366); HC 293, session 2009-10 (ISBN 9780102963465); HC 216 (9780102963519); HC 452, session 2009-10 (ISBN 9780102963618)

Download or read book Managing Public Money written by Great Britain. Treasury and published by Stationery Office Books (TSO). This book was released on 2007 with total page 69 pages. Available in PDF, EPUB and Kindle. Book excerpt: Dated October 2007. The publication is effective from October 2007, when it replaces "Government accounting". Annexes to this document may be viewed at www.hm-treasury.gov.uk

Download or read book Cost reduction in central government written by Great Britain: National Audit Office and published by The Stationery Office. This book was released on 2012-02-02 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report by the National Audit Office on progress by central government departments in reducing costs concludes that departments took effective action in 2010-11, cutting spending in real terms by 2.3 per cent or £7.9 billion, compared with 2009-10. The analysis of departments' accounts supports the Efficiency and Reform Group's estimate that Government spending moratoria and efficiency initiatives, including cuts to back-office and avoidable costs, contributed around half of the figure, some £3.75 billion. However, the report warns that departments are less well-placed to make the long-term changes needed to achieve the further 19 per cent over the four years to 2014-15, as required by the spending review. This is partly because of gaps in their understanding of costs and risks, making it more difficult to identify how to deliver activities and services at a permanently lower cost. Fundamental changes will be needed to achieve sustainable reductions on the scale required. It is unclear how far spending reductions represent year-on-year changes in efficiency, or whether front-line services are affected; and the departments' forward plans examined by the NAO are not based on a strategic view. Departments' financial data on basic spending patterns is sufficient to manage budgets in-year, but information about the consequences of changes in spending is less good. Longer term reform is a Cabinet Office priority and departments will need to look beyond short-term cost cutting measures and make major operational change. Cost reduction plans also need to build in contingency measures to cover unexpected risks.

Download or read book Industrial Subsidies written by C. Wren and published by Springer. This book was released on 1996-09-25 with total page 269 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book describes the adoption, growth and subsequent relinquishment of industrial subsidies in the UK, tracing their development back to the early years of this century and following their extension through to virtually every area of economic policy. This includes the foothold gained for industrial subsidies in the run-up and aftermath of the First World War, the application of large-scale subsidies to agriculture in the Depression, the plans for an interventionist industrial strategy devised in the Second World War and the gradual expansion of industrial subsidies from this time through to their heyday in the late-1970s. Considerable attention is devoted to events in the 1980s, including the extension of financial assistance to urban and rural policy, small and new firm measures, technology support, collaborative research programmes and advisory schemes.

Download or read book Holding Government to Account written by Henry C Midgley and published by Taylor & Francis. This book was released on 2024-12-03 with total page 220 pages. Available in PDF, EPUB and Kindle. Book excerpt: The National Audit Office has played an important role in the checks and balances of the UK parliamentary and political system over the last 40 years. This new book, more than just a history of the UK’s supreme audit institution, examines the very definition of accountability through both an historic and an academic lens, critically exploring questions about the role of audit in a democracy and how well it is working. Holding Government to Account draws on several unique sources of evidence, including interviews with senior officials from the National Audit Office and the civil service, as well as senior parliamentarians with experience of the NAO’s relationships with government and legislature. These interviews are supplemented by an analysis of previously unpublished manuscript material in the National Archives, examination of NAO reports and parliamentary and other reports focused on accountability. The book begins with a history of the National Audit Office in the context of the UK’s wider history. It then offers an overview of the constitutional, political and human legacies of the Exchequer and Audit Department, followed by a close examination of the National Audit Office’s leadership and decision-making from inception in 1984 through to the present. The authors conclude with an exploration of the way in which the meaning of public sector audit has evolved over time, in accordance with its wider political, ideological and material context. In doing so, they demonstrate that any question about the National Audit Office’s future and organisation is really a question about what democracy and good government mean in a modern bureaucratic state. Holding Government to Account will be of keen interest to students enrolled in courses on accounting, public administration, law and politics as well as to politicians, civil servants and Supreme Audit Institutions internationally.

Download or read book A Second Progress Update on the Administration of the Single Payment Scheme by the Rural Payments Agency written by Great Britain: Parliament: House of Commons: Public Accounts Committee and published by The Stationery Office. This book was released on 2009 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the third report in 3 years on the subject of administration in England of the £1.6 billion Single Payment Scheme by the Rural Payments Agency and the Department for Environment, Food and Rural Affairs (HCP 98, session 2009-10, ISBN 9780215542588), and follows an NAO report (HCP 880, session 2008-09, ISBN 9780102963182). The Committee states that oversight of the Single Payment Scheme is a singular example of comprehensively poor administration on a grand scale. With a paucity of good management information in the Agency and the complacent oversight by the Department having acted to obscure the true situation. A focus over the last two and a half years in bringing forward payments to farmers has enabled the Agency to bring its deadline forward by nearly seven weeks, but this is still six weeks off the deadline it had planned and a long way short of the standards set in Wales, Scotland and Northern Ireland. Also there has been a negligible attention to the protection of tax payers' interests. The Rural Payments Agency has spent £350 million on a cumbersome IT system that can only be supported at huge cost and which is increasingly at risk of becoming obsolete, with the data held in the system remaining riddled with errors and efforts to recover overpayments having been slow, disorganised and haphazard. The Committee identifies poor leadership within the Agency and a lack of attention by the Department. Each claim costs over six times more to process in England than in Scotland. Further the Department was not able to demonstrate an adequate grasp of the costs of administering the scheme. The Committee states that responsibility rests with the Accounting Officers to resolve this misadministration.

Download or read book The right of access to open countryside written by Great Britain: Parliament: House of Commons: Committee of Public Accounts and published by The Stationery Office. This book was released on 2007-06-21 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Countryside Rights of Way Act 2000 introduced a public right to walk across designated mountain, moor, heath, downs and registered common land in England. DEFRA tasked the Countryside Agency with opening-up the new access by the end of 2005, and the target was met with two months to spare. However the implementation of the right to roam cost the Countryside Agency £24.6 million more than anticipated, with knock-on impacts on other programmes. This report looks at the implementation of open access and the effect of the policy under the headings: encouraging the public to use the right to roam across the countryside; protecting the environment of access land and the rights of landowners; improving planning and project management. However the success of legislation is as yet unknown because there is no information on the extent to which the public are making use of their new right. In October 2006 the responsibility for open access passed from the Countryside Agency to Natural England.

Download or read book The Way the Money Goes written by Christopher Hood and published by Oxford University Press. This book was released on 2023-10-19 with total page 305 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Way the Money Goes traces out what happened to the UK's fiscal constitution - the framework for planning and controlling public spending - under three different governments (Conservative, Labour, Conservative/Liberal Democrat) from the early 1990s to the mid-2010s. The book tells the story of what happened under each government and combines narrative with vignettes that range from the funding of a new Treasury building to efforts to 'crowdsource' ideas for spending cuts. It also includes chapters devoted to different domains of spending control, namely capital spending, spending by subnational governments, running cost expenditure, fiscal forecasting, and the development of new accounting metrics. This book is based on over 120 in-depth interviews of civil servants and ministers who were involved in public spending over the period, as well as documents from the same timeframe. It explores how and why, despite much talk of change and reform in everything from parliamentary procedure to bureaucratic processes, many of the underlying features of the UK's fiscal constitution persisted, including arrangements for formula-funding of the different countries within the union designed as a temporary stopgap in the transition to devolution. To put UK developments into perspective, the book includes a discussion of how the UK system was rated in reports from international bodies over the period, which suggests that in such exercises the more 'political' parts of the fiscal constitution were rated differently from the more 'technocratic' parts. Given several volcanic-type political eruptions in the UK over recent years, the book concludes by exploring some different possible scenarios for the future of its fiscal constitution in the light of those and other possible eruptions to come.