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 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 These interviews are supplemented by an analysis of previously unpublished manuscript material in the National Archives, examination of NAO reports and parliamentary and other reports focused on accountability.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 Her Majesty s Courts Tribunals Service Trust Statement 2011 12 written by Great Britain: Her Majesty's Courts & Tribunals Service and published by The Stationery Office. This book was released on 2013-01-18 with total page 52 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 Report of the Comptroller and Auditor General for the Financial Year Ended written by Zimbabwe and published by . This book was released on 2010 with total page 358 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 Memorandum on the 2012 Civil Service Reform Plan written by Great Britain: National Audit Office and published by The Stationery Office. This book was released on 2013-01-24 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: The government published its Civil Service Reform Plan (the Plan) in June 2012 (www.civilservice.gov.uk/reform). It followed the publication of the 2011 Open Public Services White Paper (Cm.8145, ISBN 9780101814522) which called for a smaller, more strategic civil service that does less centrally, and commissions more from outside. The Plan has many themes in common with previous initiatives that attempted to reform the civil service, and adapt it to the changing needs of governments and public service users, but is arguably the broadest such reform programme since 1968. This Memorandum is intended primarily to inform the Committee's discussions with the leadership of the civil service about the Plan. Given that the Plan is less than a year old, it is not an evaluation of the reforms in the Plan, the progress made against them, or the implementation arrangements in place. It is designed to support the Committee to engage with the breadth of the Plan, so that they can use their influence to help ensure that its implementation improves efficiency, reinforces Parliamentary accountability and protects value for taxpayers and citizens. The Civil Service, in its present form as of 2012, employs 459,000 people across 106 departments and other bodies. The annual spend on Civil Service pay is £16 billion. The projected cost reduction for the Civil Service, between 2010 to 2015 is £80 billion and the projected reduction in the number of full-time equivalent civil servants over the same period is 110,000 representing about 23% of total staff.
Download or read book Shivaji Suraaj written by Anil Madhav Dave and published by Prabhat Prakashan. This book was released on 2021-01-01 with total page 210 pages. Available in PDF, EPUB and Kindle. Book excerpt: • The king (ruler or administrator) should fix a time for his meals. Normally, he should not alter them. A king (administrator) must not consume intoxicants. He should also not permit persons close to him to indulge in such substances. If a king is without a weapon, he must not stare at the ground for too long. • What was the size of the personal treasury (of the leader) and the royal one while taking oath before the commencement of his task? What was the difference between both treasuries when he finally quit the scene? The difference is the measure of his financial probity and character. • Shivaji — “Kanhoji, I had promised you not to award him the sentence of death, which I have kept. But had I not punished him (Khandoji Khopda), the message that would have been conveyed to the people is that influence and contacts can trump even a crime as grave as treason. Would that have been proper for Swarajya? • It is therefore the duty of every leader to detect and isolate traitors from his system, punish him and remorselessly prevent the tendency of betrayal from developing. • Jungles in Swarajya also have plenty of mango and jackfruit trees, whose wood can be used in the building of ships, but these should not be touched, as these aren’t tress that can grow to their fullest in only a couple of years. The people have planted those trees and looked after them like their own children.
Download or read book The Power of Promise written by M V Ramana and published by Penguin UK. This book was released on 2012-12-15 with total page 565 pages. Available in PDF, EPUB and Kindle. Book excerpt: Nuclear power has been held out as possibly the most important source of energy for India. And the dream of a nuclear-powered India has been supported by huge financial budgets and high-level political commitment for over six decades. Nuclear power has also been presented as safe, environmentally benign and cheap. Physicist and writer M.V. Ramana offers a detailed narrative of the evolution of India’s nuclear energy programme, examining different aspects of it and the claims of success made on its behalf. In The Power of Promise he makes a historically nuanced and compelling argument as to why the nuclear energy programme has failed in the past and why its future is dubious. Ramana shows that nuclear power has been more expensive than conventional forms of electricity generation, that the ever-present risk of catastrophic accidents is heightened by observed organizational inadequacies at nuclear facilities, and that existing nuclear fuel cycle facilities have been correlated with impacts on public health and the environment. He offers detailed information and analysis that should serve to deepen the debate on whether India should indeed embark on a massive nuclear programme.
Download or read book Studies in the History of Tax Law Volume 8 written by Peter Harris and published by Bloomsbury Publishing. This book was released on 2017-08-10 with total page 549 pages. Available in PDF, EPUB and Kindle. Book excerpt: These are the papers from the 8th Cambridge Tax Law History Conference held in July 2016. In the usual manner, these papers have been selected from an oversupply of proposals for their interest and relevance, and scrutinised and edited to the highest standard for inclusion in this prestigious series. The papers fall within five basic themes: Two papers focus on tax theory; one on John Locke and another on the impact of English tax literature in the Netherlands in the nineteenth century. Five deal with the history of UK specific interpretational issues in varying contexts – an ancient exemption, insurance companies, special contribution, the profits tax GAAR and capital gains tax. Two more papers consider aspects of HMRC operations. Another three focus on facets of international taxation, including treaties between the UK and European countries, treaties between the UK and developing countries and the UN model tax treaties of 1928. The book also incorporates a range of interesting topics from other countries, including the introduction of income tax in Ireland and in Chile, post-war income taxation in Australia, early interpretation of 'income' in New Zealand and a discussion of some early indirect taxes in India and China.
Download or read book Water Pollution and Abatement Policy in India written by Debesh Chakraborty and published by Springer. This book was released on 2014-07-07 with total page 278 pages. Available in PDF, EPUB and Kindle. Book excerpt: India has been traditionally well-endowed with large freshwater reserves, but increasing population, urbanization and agricultural growth in recent decades are causing overexploitation of surface and groundwater. As consumption of water grows, wastewater increases significantly and in the absence of proper measures for treatment and management, is polluting existing freshwater reserves. As a result, water pollution has emerged as one of the nation’s gravest environmental threats. This book draws a link between water pollution generated by different industries and the various economic activities of the Indian economy using the Input-output framework. It constructs a detailed water pollution coefficient matrix involving different types of water pollutants. The book estimates the total amount of water pollution generated directly and indirectly in different sectors and activities, and also calculates the water pollution content in India’s foreign trade sector. It also accounts for defensive expenditure from water pollution and estimates Green GDP for the extent and scope of environmental challenges. Analysis of the result indicates the variation in the pollution content of different economic activities. Finally, the book offers a portfolio of policies and assesses the implications of such policies on pollution generation in India.
Download or read book Ethics for Governance written by B. P. Mathur and published by Routledge. This book was released on 2015-06-12 with total page 321 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a comprehensive overview of India’s public services and bureaucratic systems, and explores why widespread corruption and inefficient delivery have slowed development. It: discusses the underlying reasons for the prevailing inefficiency in public services; examines the complex linkages between ethics-based public service, India’s cultural and spiritual heritage, and its current economic development model; and outlines ways to create an ethics code and an environment that is conducive to better administration and good governance. Lucid, accessible, and meticulously researched, this will prove essential to scholars and students of public administration, governance studies and political science, particularly bureaucrats, policy-makers and civil service aspirants.
Download or read book Connecting People with Jobs Activation Policies in the United Kingdom written by OECD and published by OECD Publishing. This book was released on 2014-07-15 with total page 248 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report examines recent activation policies in the United Kingdom aimed at moving people back into work. It offers insight into how countries can improve the effectiveness of their employment services and also control spending on benefits.
Download or read book The regulation of standards in British public life written by David Hine and published by Manchester University Press. This book was released on 2016-03-02 with total page 279 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is an analysis of the revolution of the last two decades that has built an extensive new regulatory apparatus governing British public ethics. The book sets the new machinery in the wider institutional framework of British government. Its main purpose is to understand the dilemmas of regulatory design that have emerged in each area examined.
Download or read book Law in a Complex State written by Neville Harris and published by Bloomsbury Publishing. This book was released on 2013-10-14 with total page 310 pages. Available in PDF, EPUB and Kindle. Book excerpt: Approximately half of the total UK population are in receipt of one or more welfare benefits, giving rise to the largest single area of government expenditure. The law and structures of social security are highly complex, made more so by constant adjustments as government pursues its often conflicting economic, political and social policy objectives. This complexity is highly problematic. It contributes to errors in decision-making and to increased administrative costs and is seen as disempowering for citizens, thereby weakening enjoyment of a key social right. Current and previous administrations have committed to simplifying the benefits system. It is a specific objective of the Welfare Reform Act 2012, which provides for the introduction of Universal Credit in place of diverse benefits. However, it is unclear whether the reformed system will be either less complex legally or more accessible for citizens. This book seeks to explain how and why complexity in the modern welfare system has grown; to identify the different ways in which legal and associated administrative arrangements are classifiable as 'complex'; to discuss the effects of complexity on the system's administration and its wider implications for rights and the citizen-state relationship; and to consider the role that law can play in the simplification of schemes of welfare. While primarily focused on the UK welfare system it also provides analysis of relevant policies and experience in various other states.
Download or read book Taxation and Social Policy written by Andy Lymer and published by Policy Press. This book was released on 2023-05 with total page 302 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is about tax and social policy and how they interact with each other. The impact of taxation as an instrument of social policy is central in influencing redistribution and behaviour. This broad-based edited collection fills a significant gap in both literatures, bringing together disparate debates in this emerging area of analysis. It guides readers through the key interactions of tax and social policies and the central debates and challenges posed by their effect on each other. It examines how analyses might be combined and policy options developed for more effective delivery and impact in both areas.
Download or read book The Dark Side of Events written by William O'Toole and published by Goodfellow Publishers Ltd. This book was released on 2024-10-17 with total page 217 pages. Available in PDF, EPUB and Kindle. Book excerpt: The events industry is a multi-million dollar industry, ergo it is a key target for corruption. 'The Dark Side of Events' identifies the ‘weak spots’ and opportunities, and advises how to identify and prevent corruption. It applies the advanced tools of risk management found in the ISO31010, 31000, 37001 to the prevention of corruption in events.