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 Policy and Procedures Manual for Guidance of Federal Agencies written by United States. General Accounting Office and published by . This book was released on 1987 with total page 226 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Organizational Telephone Directory written by United States. Department of Health and Human Services and published by . This book was released on 1999 with total page 270 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Power of Accountability written by Robin J. Kempf and published by University Press of Kansas. This book was released on 2020-01-20 with total page 190 pages. Available in PDF, EPUB and Kindle. Book excerpt: Migrant children separated from their parents. A scheme to defraud Cook County using property tax breaks. An undisclosed thirty-year business relationship between city officials in Baltimore. These are the sorts of headlines regularly generated by offices of inspector general (OIGs)—bureaucratic units dedicated to government accountability that are commonly independent of the agencies they are charged with overseeing. In 1976, OIGs were virtually unheard of and were largely at the federal level, but today there are more than 170 OIGs overseeing state and local government entities. Why have OIGs been so widely adopted, and what do they do? How do they contribute to accountability, and what are their limitations? In The Power of Accountability Robin J. Kempf sets out to address these questions with empirical data and to examine the conflicts that have led to variations in the design and implementation of OIGs. In doing so she explores the power of the concept of the inspector general: an institutional model for keeping subnational government units accountable to the public. As more and more government entities have created offices of inspector general, practitioners in this developing field have recommended an archetypal structure for these agencies that assures their authority and independence. Why then, The Power of Accountability asks, have so many states and localities incorporated significant deviations from this recommended model in their design? Through an extensive review of government websites, laws, and ordinances; original surveys of the identified OIGs; legislative histories; and interviews with thirty-eight OIG staff in eight states, Kempf analyzes why OIGs have proliferated, why and how they work differently in various jurisdictions, and what effect these variations in design have on the effectiveness of OIGs as a mechanism of accountability. The ever-expanding call for accountability in government drives the increasing demand for offices of inspector general, which necessarily entails intense political maneuvering. The Power of Accountability is a uniquely useful resource for judging whether, under what circumstances, and how well OIGs fulfill their intended purpose and serve the public interest.
Download or read book The Pig Book written by Citizens Against Government Waste and published by Macmillan. This book was released on 2005-04-06 with total page 212 pages. Available in PDF, EPUB and Kindle. Book excerpt: A compendium of the most ridiculous examples of Congress's pork-barrel spending.
Download or read book Budget Process Law Annotated written by William G. Dauster and published by William G Dauster. This book was released on 1993-09 with total page 902 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Decisions of the Comptroller General of the United States written by United States. General Accounting Office and published by . This book was released on 1980 with total page 1016 pages. Available in PDF, EPUB and Kindle. Book excerpt: Contains a selection of major decisions of the GAO. A digest of all decisions has been issued since Oct. 1989 as: United States. General Accounting Office. Digests of decisions of the Comptroller General of the United States. Before Oct. 1989, digests of unpublished decisions were issued with various titles.
Download or read book The Accountability State written by Nadia Hilliard and published by University Press of Kansas. This book was released on 2017-04-17 with total page 288 pages. Available in PDF, EPUB and Kindle. Book excerpt: Public accountability is critical to a democracy. But as government becomes ever more complex, with bureaucracy growing ever deeper and wider, how can these multiplying numbers of unelected bureaucrats be held accountable? The answer, more often than not, comes in the form of inspectors general, monitors largely independent of the management of the agencies to which they are attached. How, and whether, this system works in America is what Nadia Hilliard investigates in The Accountability State. Exploring the significance of our current collective obsession with accountability, her book helpfully shifts the issue from the technical domain of public administration to the context of American political development. Inspectors general, though longtime fixtures of government and the military, first came into prominence in the United States in the 1970s in the wake of evidence of wrongdoing in the Nixon administration. Their number and importance has only increased in tandem with concerns about abuses of power and simple inefficiency in expanding government agencies. Some of the IGs Hilliard examines serve agencies chiefly vulnerable to fraud and waste, while others, such as national security IGs, monitor the management of potentially rights-threatening activities. By some conventional measures, IGs are largely successful, whether in savings, prosecutions, suspensions, disbarments, or exposure of legally or ethically questionable activities. However, her work reveals that these measures fail to do justice to the range of effects that IGs can have on American democracy, and offers a new framework with which to evaluate and understand them. Within her larger study, Hilliard looks specifically at inspectors general in the US Departments of Justice, State, and Homeland Security and asks why their effectiveness varies as much as it does, with the IGs at Justice and Homeland Security proving far more successful than the IG at State.
Download or read book Sourcebook of United States Executive Agencies written by Jennifer L Selin, David E. Lewis and published by . This book was released on with total page 188 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Mel Bochner Drawings written by Kevin Salatino and published by Yale University Press. This book was released on 2022-04-26 with total page 201 pages. Available in PDF, EPUB and Kindle. Book excerpt: A groundbreaking examination of Mel Bochner's inventive drawing practice produced collaboratively with the artist Encompassing both works on paper and oversized wall drawings made from the 1960s to the present, this handsomely designed volume documents the first-ever museum retrospective of drawings by Mel Bochner (b. 1940). Drawing has long been critical to the work of this pioneering conceptual artist, and essayists explore the theoretical framework and playful experimentation of his decades-long practice. The book, conceived and designed in close collaboration with the artist, features his own writings about his philosophy of wall drawings and reflections on significant exhibitions of his work. Bochner was a key figure of the Minimalist and Conceptual Art movements whose first exhibition in 1966 is now recognized as seminal. Today the artist is known for works in a range of media that explore the conventions of language and visual art as well as the relationships between them; his experimental works on paper, canvas, and wall--all of which are celebrated here--are a foundational facet of his practice and a critical influence on contemporary art.
Download or read book Congressional Record written by United States. Congress and published by . This book was released on 1952 with total page 1414 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Congressional Record is the official record of the proceedings and debates of the United States Congress. It is published daily when Congress is in session. The Congressional Record began publication in 1873. Debates for sessions prior to 1873 are recorded in The Debates and Proceedings in the Congress of the United States (1789-1824), the Register of Debates in Congress (1824-1837), and the Congressional Globe (1833-1873)
Download or read book Results oriented Cultures written by United States. General Accounting Office and published by . This book was released on 2003 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book United States Government Policy and Supporting Positions written by Us Congress and published by Independently Published. This book was released on 2021-01-19 with total page 230 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Plum Book is published by the Senate Committee on Homeland Security and Governmental Affairs and House Committee on Oversight and Reform alternately after each Presidential election. The Plum Book is used to identify Presidential appointed and other positions within the Federal Government. The publication lists over 9,000 Federal civil service leadership and support positions in the legislative and executive branches of the Federal Government that may be subject to noncompetitive appointment. The duties of many such positions may involve advocacy of Administration policies and programs and the incumbents usually have a close and confidential working relationship with the agency head or other key officials. The Plum Book was first published in 1952 during the Eisenhower administration. When President Eisenhower took office, the Republican Party requested a list of government positions that President Eisenhower could fill. The next edition of the Plum Book appeared in 1960 and has since been published every four years, just after the Presidential election.
Download or read book GAO Yellow Book Government Auditing Standards Technical Update April 2021 written by United States Government Gao and published by . This book was released on 2021-04-25 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt: This United States Government Accountability Office (GAO) manual, GAO "Yellow Book" Government Auditing Standards Technical Update April 2021, is effective for financial audits, attestation engagements, and reviews of financial statements and for performance audits. This revision contains major changes from, and supersedes, the 2011 and 2018 revisions.
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 GAO Yellow Book Government Auditing Standards 2018 Revision written by United States Government Gao and published by Independently Published. This book was released on 2019-01-27 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt: Government Accountability Office GAO "Yellow Book" Government Auditing Standards 2018 Revision By the Comptroller General of the United StatesAudits 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. These changes, summarized below, reinforce the principles of transparency and accountability and strengthen the framework for high-quality government audits. - All chapters are presented in a revised format that differentiates requirements and application guidance related to those requirements. - Supplemental guidance from the appendix of the 2011 revision is either removed or incorporated into the individual chapters. - The independence standard is expanded to state that preparing financial statements from a client-provided trial balance or underlying accounting records generally creates significant threats to auditors' independence, and auditors should document the threats and safeguards applied to eliminate and reduce threats to an acceptable level or decline to perform the service. - The peer review standard is modified to require that audit organizations comply with their respective affiliated organization's peer review requirements and GAGAS peer review requirements. Additional requirements are provided for audit organizations not affiliated with recognized organizations. - The standards include a definition for waste. - The performance audit standards are updated with specific considerations for when internal control is significant to the audit objectives.
