Download or read book Performance Auditing of Public Sector Property Contracts written by Lori Keating and published by CRC Press. This book was released on 2016-05-13 with total page 159 pages. Available in PDF, EPUB and Kindle. Book excerpt: PPP/PFI contracts often share a number of features: they run over a very long period of time; they are conceived without a complete understanding of how requirements may change and despite the rhetoric they tend to create a context where dispute and litigation rather than partnership are the norm. In this environment, effective auditing is essential to ensure that projects are delivering what the end-user requires. Audits are both a public sector right, and a matter of good management sense. Performance Auditing of Public Sector Property Contracts is a practical guide to performance auditing for public sector property managers with a series of guidelines for auditors of public sector property contracts. The book concentrates on Facilities Management contracts. Lori Keating explains the basis for the process; how to retain balance, independence and rigour and how to audit intangible performance measures and other tricky areas. The book follows an audit process from commencement to conclusion, and contains a discussion of factors that contribute to the success of any audit. It is essential reading for public sector auditors, PPP project managers and contractors.
Download or read book Performance Auditing of Public Sector Property Contracts written by Lori Keating and published by CRC Press. This book was released on 2016-05-13 with total page 184 pages. Available in PDF, EPUB and Kindle. Book excerpt: PPP/PFI contracts often share a number of features: they run over a very long period of time; they are conceived without a complete understanding of how requirements may change and despite the rhetoric they tend to create a context where dispute and litigation rather than partnership are the norm. In this environment, effective auditing is essential to ensure that projects are delivering what the end-user requires. Audits are both a public sector right, and a matter of good management sense. Performance Auditing of Public Sector Property Contracts is a practical guide to performance auditing for public sector property managers with a series of guidelines for auditors of public sector property contracts. The book concentrates on Facilities Management contracts. Lori Keating explains the basis for the process; how to retain balance, independence and rigour and how to audit intangible performance measures and other tricky areas. The book follows an audit process from commencement to conclusion, and contains a discussion of factors that contribute to the success of any audit. It is essential reading for public sector auditors, PPP project managers and contractors.
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 Contracts Performance Measurements and Accountability in the Public Sector written by Gavin Drewry and published by IOS Press. This book was released on 2005 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book addresses issues to do with public accountability, audit and performance measurement that are both highly topical and of crucial importance to the theory and practice of public administration in an era of contractualized public management. The literature on public sector contracting - covering both 'hard' agreements (ones that are legally enforceable) and 'soft' agreements (enforced by negotiation and mutual trust) - has been growing for some time and the present book adds a primarily European perspective on contracting, performance-based management and accountability. One important aspect of this study is its recognition that those responsible for monitoring public services, and holding them to account, have had - to an increasing extent - to reconcile tensions between, on the one hand, the need for strong oversight and, on the other, the encouragement of innovation and risk in an increasingly competitive and entrepreneurial public service culture. Following an introductory overview by the three editors the book is in three parts.The first part deals with the theory and practice of performance measurement and evaluation; the second part provides a series of specific case studies of audit and accountability in a variety of countries and contexts; the third part offers some wider, cross-cutting perspectives. Based on the work of the EGPA permanent study group on the history of contractualization, Contracts, Performance Measurement and Accountability in the Public Sector draws upon the wide expertise and research interests of academics and practitioners from the United Kingdom, Denmark, Switzerland, Belgium, Sweden and the USA.
Download or read book Performance Auditing and the Modernisation of Government written by Organisation for Economic Co-operation and Development. Public Management Service and published by OECD. This book was released on 1996 with total page 298 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication considers the relationship between performance auditing and public sector modernisation and the extent to which performance auditing could or should improve the performance of public sector organisations.
Download or read book Audits of Government Contracts written by United States. General Accounting Office and published by . This book was released on 1966 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 Managing Government Property Assets written by Olga Kaganova and published by The Urban Insitute. This book was released on 2006 with total page 452 pages. Available in PDF, EPUB and Kindle. Book excerpt: Governments own a vast array of real property--from large stretches of land to public housing projects, from water distribution systems and roads to office buildings. Typically, management of public property is highly fragmented, with responsibility for each type of asset falling within a different agency or bureaucracy. In almost all countries, different classes of property are managed according to their own rules, often following traditional practices rather than any assessment of what type of management is appropriate. Over the past decade, however, a new discipline has emerged that examines this important component of public wealth and seeks to apply standards of economic efficiency and effective organizational management. Managing Government Property Assets reviews and analyzes this recent wave of activity. The authors draw upon a wide variety of national and local practices, both in countries that have been leaders in management reforms and in countries just beginning to wrestle with the problem. This comparison reveals that the issues of public property management are surprisingly similar in different countries, despite striking differences in institutional contexts and policy solutions.
Download or read book National Audit Office NAO Government Contracting The Role of Major Contractors in the Delivery of Public Services HC 810 written by Great Britain: National Audit Office and published by The Stationery Office. This book was released on 2013-11-12 with total page 70 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the memorandum 'The role of major contractors in the delivery of public services' the NAO sets out some of the benefits that can be achieved through contracting but highlights three issues that deserve greater public scrutiny. First, it raises questions about the way public service markets operate. This includes the need for scrutiny over whether public service contracts are sufficiently competitive and whether the rise of a few major contractors is in the public interest. Secondly, it highlights the issue of whether contractors' profits reflect a fair return. Understanding contractors' profits is important to ensure that their interests are aligned properly with that of the taxpayer. But transparency over rewards that contractors make is at present limited. Thirdly, the report asks how we know that contractors are delivering services to the high standards expected. In particular, government needs to ensure that large companies with sprawling structures are not paying 'lip-service' to control and that they have the right culture and control environment across their group. This requires transparency over contractors' performance and the use of contractual entitlement to information, audit and inspection. This should be backed up by the threat of financial penalties and being barred from future competitions if things are found to be wrong. A related report 'Managing government suppliers' (HC 811, session 2013-14, ISBN 9780102987034) examines the way the Cabinet Office is working to improve government's management of strategic suppliers.
Download or read book Contracting Out Government Services written by Organisation for Economic Co-operation and Development and published by Org. for Economic Cooperation & Development. This book was released on 1997 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report presents the OECD Best Practice Guidelines for Contracting Out Government Services and accompanying case studies.
Download or read book Achieving Public Sector Outcomes with Private Sector Partners written by New Zealand. Office of the Auditor-General and published by . This book was released on 2006-01-01 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 Public Services and Market Mechanisms written by Kieron Walsh and published by Bloomsbury Publishing. This book was released on 1995-05-10 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt: The introduction of market mechanisms and a new public management are transforming government and public service throughout the world. Drawing on the experience of a number of countries but focusing, in particular, on the UK where change has progressed furthest and on the broadest front, this is the first comprehensive account of the impact of a whole range of innovations such as charging, contracting, internal markets and the creation of devolved agencies.
Download or read book Public Sector Property Asset Management written by Malawi Ngwira and published by John Wiley & Sons. This book was released on 2015-12-21 with total page 207 pages. Available in PDF, EPUB and Kindle. Book excerpt: In many public sector organisations, there has been little or no adoption of a proactive asset management strategy. Where an extensive property portfolio exists, this can result in poor overall utilisation of the portfolio, exemplified by excessive vacant property or properties not being put to best use. In such situations there is a risk that the building stock deteriorates more rapidly than expected, leading to expensive maintenance and repair charges. Lack of a proactive asset management strategy will impact on the services delivered by such organisations. Public Sector Property Asset Management covers all aspects of asset management in the public sector, including the overall concept, the development of asset management strategies and the implementation of asset management practices. It evaluates asset management strategies, processes and practices to show how effective management of property assets support business activities or service delivery functions. The reader will understand the importance of improving decision-making through the recognition of all costs of owning and operating those assets throughout their lifecycle, leading to improved business process activities or service delivery functions which greatly assist in meeting the social and economic objectives of such organisations. Written for all practitioners currently involved in asset management, the book will also be useful in the university environment, to those teaching, researching or learning about asset management in the public sector.
Download or read book Performance Audit Handbook written by Tom Ling and published by . This book was released on 2009 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Performance Audit Handbook provides a first-stop shop for anyone interested in the theory and practice of delivering performance audits. It is intended for: evaluators working to support accountability and learning in the public sector; those seeking to commission or use such services; and researchers interested in the unfolding practice of evaluating in the public interest.
Download or read book Audit in the Public Sector written by Roger Buttery and published by . This book was released on 1989 with total page 312 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Oregon Revised Statutes written by Oregon and published by . This book was released on 2009 with total page 756 pages. Available in PDF, EPUB and Kindle. Book excerpt:
