Government Auditing Standards

Download Government Auditing Standards PDF Online Free

Author :
Publisher : www.Militarybookshop.CompanyUK
ISBN 13 : 9781780397030
Total Pages : 242 pages
Book Rating : 4.3/5 (97 download)

DOWNLOAD NOW!


Book Synopsis Government Auditing Standards by : Government Accounting Office

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.

Department of Health

Download Department of Health PDF Online Free

Author :
Publisher : The Stationery Office
ISBN 13 : 9780215053312
Total Pages : 54 pages
Book Rating : 4.0/5 (533 download)

DOWNLOAD NOW!


Book Synopsis Department of Health by : Great Britain: Parliament: House of Commons: Committee of Public Accounts

Download or read book Department of Health written by Great Britain: Parliament: House of Commons: Committee of Public Accounts and published by The Stationery Office. This book was released on 2013-02-07 with total page 54 pages. Available in PDF, EPUB and Kindle. Book excerpt: The strategic management of health resources across the East of England Strategic Health Authority has failed. Ultimate responsibility for this rests with the Department of Health. For many years to come, the local community as well as the NHS and taxpayers will have to live with the consequences of separate decisions to build a new PFI hospital at Peterborough and to award a franchise to a private company to run the nearby Hinchingbrooke hospital. These decisions were taken separately despite the fact that the two hospitals are only 24 miles apart in an area where the NHS has long acknowledged that healthcare provision is running ahead of local needs. The reality is that there is not enough funding there for both Trusts to thrive as currently configured. Their financial viability will be further eroded if more people are treated outside hospitals, in line with present and past government policy. Circle Healthcare, the franchisee of Hinchingbrooke, has not achieved its expected savings in its first few months and its Chief Executive has already left. The bid was not properly risk-assessed and the successful bidder was encouraged to submit over-optimistic savings projections. The PFI deal for Peterborough and Stamford PFI hospital has proved catastrophic, with the Department now being forced to pay out nearly £1 million a week of taxpayers' money to keep the Trust afloat. Both Trusts will have to make unprecedented levels of savings to become viable. In Peterborough and Stamford's case, this won't be enough

Department for International Development's Annual Report and Accounts 2011-12

Download Department for International Development's Annual Report and Accounts 2011-12 PDF Online Free

Author :
Publisher : The Stationery Office
ISBN 13 : 9780215053183
Total Pages : 86 pages
Book Rating : 4.0/5 (531 download)

DOWNLOAD NOW!


Book Synopsis Department for International Development's Annual Report and Accounts 2011-12 by : Great Britain: Parliament: House of Commons: International Development Committee

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.

Financial Report - University of Pennsylvania

Download Financial Report - University of Pennsylvania PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 36 pages
Book Rating : 4.:/5 (31 download)

DOWNLOAD NOW!


Book Synopsis Financial Report - University of Pennsylvania by : University of Pennsylvania

Download or read book Financial Report - University of Pennsylvania written by University of Pennsylvania and published by . This book was released on 1964 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Excess Votes in 2011-12

Download Excess Votes in 2011-12 PDF Online Free

Author :
Publisher : The Stationery Office
ISBN 13 : 9780215054050
Total Pages : 22 pages
Book Rating : 4.0/5 (54 download)

DOWNLOAD NOW!


Book Synopsis Excess Votes in 2011-12 by : Great Britain: Parliament: House of Commons: Committee of Public Accounts

Download or read book Excess Votes in 2011-12 written by Great Britain: Parliament: House of Commons: Committee of Public Accounts and published by The Stationery Office. This book was released on 2013-02-07 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Communities in Action

Download Communities in Action PDF Online Free

Author :
Publisher : National Academies Press
ISBN 13 : 0309452961
Total Pages : 583 pages
Book Rating : 4.3/5 (94 download)

DOWNLOAD NOW!


Book Synopsis Communities in Action by : National Academies of Sciences, Engineering, and Medicine

Download or read book Communities in Action written by National Academies of Sciences, Engineering, and Medicine and published by National Academies Press. This book was released on 2017-04-27 with total page 583 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the United States, some populations suffer from far greater disparities in health than others. Those disparities are caused not only by fundamental differences in health status across segments of the population, but also because of inequities in factors that impact health status, so-called determinants of health. Only part of an individual's health status depends on his or her behavior and choice; community-wide problems like poverty, unemployment, poor education, inadequate housing, poor public transportation, interpersonal violence, and decaying neighborhoods also contribute to health inequities, as well as the historic and ongoing interplay of structures, policies, and norms that shape lives. When these factors are not optimal in a community, it does not mean they are intractable: such inequities can be mitigated by social policies that can shape health in powerful ways. Communities in Action: Pathways to Health Equity seeks to delineate the causes of and the solutions to health inequities in the United States. This report focuses on what communities can do to promote health equity, what actions are needed by the many and varied stakeholders that are part of communities or support them, as well as the root causes and structural barriers that need to be overcome.

The Stationery Office Annual Catalogue

Download The Stationery Office Annual Catalogue PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 542 pages
Book Rating : 4.:/5 (334 download)

DOWNLOAD NOW!


Book Synopsis The Stationery Office Annual Catalogue by : Stationery Office (Great Britain)

Download or read book The Stationery Office Annual Catalogue written by Stationery Office (Great Britain) and published by . This book was released on 2012 with total page 542 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Department for Education

Download Department for Education PDF Online Free

Author :
Publisher : The Stationery Office
ISBN 13 : 9780215056917
Total Pages : 56 pages
Book Rating : 4.0/5 (569 download)

DOWNLOAD NOW!


Book Synopsis Department for Education by : Great Britain: Parliament: House of Commons: Committee of Public Accounts

Download or read book Department for Education written by Great Britain: Parliament: House of Commons: Committee of Public Accounts and published by The Stationery Office. This book was released on 2013-04-23 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt: Academies are funded directly by central government, directly accountable to the Department for Education, and outside local authority control. They have greater financial freedoms than maintained schools. By September 2012 the number of open academies had increased tenfold, from 203 to 2,309. Academies are the Department's chosen vehicle for school reform, but increasing schools' autonomy and removing them from local authority control gives the Department responsibility for ensuring value for money. The Department has incurred significant costs from the complex and inefficient system it has used for funding the Academies Programme and its oversight of academies has had to play catch-up with the rapid growth in academy numbers. In the two years from April 2010 to March 2012, the Department spent £8.3 billion on Academies; £1 billion of this was an additional cost to the Department not originally budgeted for this purpose, some of which was not recovered from local authorities. The Department must improve the efficiency of its funding mechanisms and stop the growth in other costs. Furthermore, the Department has yet to establish effective school-level financial accountability for academies operating within chains. What will determine whether the Department ultimately achieves value for money is academies' impact on educational performance relative to the investment from the taxpayer. If the Department is to be held properly to account for its spending on academies, it must insist that every Academy Trust provides it with data showing school-level expenditure, including per-pupil costs, and with a level of detail comparable to that available for maintained schools.

Ministry of Defence

Download Ministry of Defence PDF Online Free

Author :
Publisher : Stationery Office
ISBN 13 : 9780215057419
Total Pages : 40 pages
Book Rating : 4.0/5 (574 download)

DOWNLOAD NOW!


Book Synopsis Ministry of Defence by : Great Britain: Parliament: House of Commons: Committee of Public Accounts

Download or read book Ministry of Defence written by Great Britain: Parliament: House of Commons: Committee of Public Accounts and published by Stationery Office. This book was released on 2013-05-14 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Ministry of Defence has now reported on the affordability of its ten-year forward plan to purchase and support military equipment (the Equipment Plan) totalling some £159 billion, as well as its progress on delivering its largest projects in 2012. The Department has made a good start but there are concerns about over-optimistic assumptions, the completeness and robustness of support cost estimates, and risks to capability. The affordability of the Plan is based on an agreement between the Department and HM Treasury that it will receive a one per cent annual increase in its equipment budget over the period from 2015-16 to 2020-21. If this is now not achieved in the current fiscal circumstances then the current plan may well be unaffordable. The addition of a contingency provision of £4.8 billion is a positive step, however this may not be sufficient to absorb cost growth. In addition, the Department lacks a robust understanding of the support costs, and the associated risks, including the size of the budget that may be required to recover equipment from Afghanistan. The Department also faces a particular challenge in delivering projects to agreed timescales. Ultimately, the Department bears the risk of these delays in terms of military capability and we need greater transparency on these risks and how they are mitigated. This includes the Department being clear on the impact on capability if the £8 billion that is currently unallocated in the budget cannot be used for purchasing new equipment because it is needed to absorb cost growth

Public Expenditure on Health and Care Services

Download Public Expenditure on Health and Care Services PDF Online Free

Author :
Publisher : The Stationery Office
ISBN 13 : 9780215055279
Total Pages : 166 pages
Book Rating : 4.0/5 (552 download)

DOWNLOAD NOW!


Book Synopsis Public Expenditure on Health and Care Services by : Great Britain: Parliament: House of Commons: Health Committee

Download or read book Public Expenditure on Health and Care Services written by Great Britain: Parliament: House of Commons: Health Committee and published by The Stationery Office. This book was released on 2013-03-19 with total page 166 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report states that the values of the NHS will only be reflected in practice if NHS and social care services are 're-imagined'. The care provided by the health and social care system will break down if quicker progress is not made to develop more integrated health and social care services which focus on meeting the needs of individual patients. It is unlikely that public expenditure on health and social care services will increase significantly in the foreseeable future. This means that the only way to sustain or improve present service levels in the NHS will be to focus on a transformation of care through genuine and sustained service integration. There must be a much more joined up approach to commissioning health and care services. On other issues the Health Committee also concludes: measures currently being used to respond to the Nicholson Challenge too often represent short-term fixes rather than the sustainable long-term service transformations; changes in tariff payments within the NHS do not constitute ’efficiency savings' - they are simply internal transfers; under-spending against budget of money allocated to the NHS has attracted adverse comment and the MPs call for a general review of the operation of Treasury rules; the NHS will not be able to rely on the present rate of paybill savings once the present restraints on public sector pay are relaxed in April 2013

HM Revenue and Customs

Download HM Revenue and Customs PDF Online Free

Author :
Publisher : The Stationery Office
ISBN 13 : 9780215050878
Total Pages : 84 pages
Book Rating : 4.0/5 (58 download)

DOWNLOAD NOW!


Book Synopsis HM Revenue and Customs by : Great Britain. Parliament. House of Commons. Committee of Public Accounts

Download or read book HM Revenue and Customs written by Great Britain. Parliament. House of Commons. Committee of Public Accounts and published by The Stationery Office. This book was released on 2012 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report looks at a range of issues among HM Revenue & Customs' activities, but principally into the corporation tax paid by multinational companies. International companies are able to exploit national and international tax structures to minimise corporation tax on the economic activity they conduct in the UK. It is believed that this practice is widespread and that HMRC is not taking sufficiently aggressive action to assess and collect the appropriate amount of corporation tax. Both HMRC and corporate taxpayers are failing to meet the legitimate public expectations from the tax system. Evidence received was unconvincing, in some cases evasive, and there is concern that multinationals have an unfair competitive advantage. A change of mindset needs also to apply to HMRC's approach to the Tax Gap - the difference between tax collected and that which, in the Department's view, should be collected. While total tax revenues have increased by £4 billion since 2010-11, the Department's own assessment of the gap stands at £32 billion and has only reduced by £1 billion since 2004-05. HMRC deserves praise for clearing the backlog of un-reconciled legacy PAYE cases, before its target of December 2012, but is too complacent about the service it provides to customers. The next challenges HMRC faces are the roll-out of the Real Time Information system and the changes to child benefit. The system is vital for the Department for Work and Pensions' introduction of Universal Credit, but HMRC has no contingency planning to cope with any delays in implementation. The Department's performance in reducing the level of error and fraud on the tax credits it pays has got worse rather than better, and it has failed to meet its target

HMRC

Download HMRC PDF Online Free

Author :
Publisher : The Stationery Office
ISBN 13 : 9780215055231
Total Pages : 36 pages
Book Rating : 4.0/5 (552 download)

DOWNLOAD NOW!


Book Synopsis HMRC by : Great Britain: Parliament: House of Commons: Committee of Public Accounts

Download or read book HMRC written by Great Britain: Parliament: House of Commons: Committee of Public Accounts and published by The Stationery Office. This book was released on 2013-03-18 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt: In 2011-12, 20 million phone calls to HMRC were not answered. It cost the callers £136 million while they waited to speak to an adviser. And, against its target of responding to 80% of letters within 15 days, the department managed to reply to just 66%. Officials are beginning to realize that good customer service lies at the heart of any strategy to maximize revenues while cutting costs. Callers will no longer be forced to use the more expensive 0845 numbers. Other planned changes include the resolution of more queries first time and a call-back service where this is not possible. However, HMRC's new target of answering 80% of calls within five minutes is still woefully short of the industry standard of answering 80% of calls within 20 seconds. Just how the department is going to improve standards of customer service, given the prospect of its having fewer staff and receiving a higher volume of calls, is open to question. HMRC plans to cut the number of customer-facing staff by a third by 2015. At the same time, the stresses associated with introducing the Real Time Information System, Universal Credit and changes to child benefit are likely to drive up the number of phone calls to the department. HMRC is also to close all of its 281 enquiry centres which give face-to-face advice to customers. HMRC considers that it will be able to improve service standards by using its staff more flexibly. It may need to put in additional resources, though, to avoid the kind of plummeting performance we have seen in the past

Spending round 2013

Download Spending round 2013 PDF Online Free

Author :
Publisher : Stationery Office
ISBN 13 : 9780101863926
Total Pages : 76 pages
Book Rating : 4.8/5 (639 download)

DOWNLOAD NOW!


Book Synopsis Spending round 2013 by : Great Britain: H.M. Treasury

Download or read book Spending round 2013 written by Great Britain: H.M. Treasury and published by Stationery Office. This book was released on 2013-06-26 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Government's economic plan has three parts: keeping mortgage rates low for families and fixing the banks to support investment in business; dealing with the country's debts to maintain confidence in the UK's ability to pay its way; and long-term economic reform to back aspiration and equip Britain to win the global race. The Government will continue to reduce the deficit by taking difficult decisions to cut public spending and prioritise investment in infrastructure to deliver a stronger economy and fairer society. Because spending reductions since 2010 have been accompanied by reforms to how services are delivered, crime is at its lowest level in 30 years, school standards have risen and employment is at record levels. The Government will reduce current spending by £11.5 billion in 2015-16, allowing it to increase capital spending plans by £3 billion a year from 2015-16 and by £18 billion over the next Parliament. Without the £3.6 billion savings from the welfare budget in 2015-16 that were announced at Autumn Statement 2012, reductions in departmental spending would have been commensurately higher. The Government will protect spending on health, schools and overseas development - maintaining the vital public services that everyone relies on at home, and supporting the poorest overseas

Remaking Policy

Download Remaking Policy PDF Online Free

Author :
Publisher : University of Toronto Press
ISBN 13 : 1487522533
Total Pages : 740 pages
Book Rating : 4.4/5 (875 download)

DOWNLOAD NOW!


Book Synopsis Remaking Policy by : Carolyn Hughes Tuohy

Download or read book Remaking Policy written by Carolyn Hughes Tuohy and published by University of Toronto Press. This book was released on 2018-01-01 with total page 740 pages. Available in PDF, EPUB and Kindle. Book excerpt: In Remaking Policy, Carolyn Hughes Tuohy advances an ambitious new approach to understanding the relationship between political context and policy change.

House of Commons: Sessional Returns - HC 1

Download House of Commons: Sessional Returns - HC 1 PDF Online Free

Author :
Publisher : The Stationery Office
ISBN 13 : 9780215062277
Total Pages : 350 pages
Book Rating : 4.0/5 (622 download)

DOWNLOAD NOW!


Book Synopsis House of Commons: Sessional Returns - HC 1 by : Great Britain: Parliament: House of Commons

Download or read book House of Commons: Sessional Returns - HC 1 written by Great Britain: Parliament: House of Commons and published by The Stationery Office. This book was released on 2013-09-13 with total page 350 pages. Available in PDF, EPUB and Kindle. Book excerpt: On cover and title page: House, committees of the whole House, general committees and select committees. On title page: Returns to orders of the House of Commons dated 14 May 2013 (the Chairman of Ways and Means)

The Economic Constitution

Download The Economic Constitution PDF Online Free

Author :
Publisher : OUP Oxford
ISBN 13 : 0191027391
Total Pages : 296 pages
Book Rating : 4.1/5 (91 download)

DOWNLOAD NOW!


Book Synopsis The Economic Constitution by : Tony Prosser

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 296 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.

Caring for our future

Download Caring for our future PDF Online Free

Author :
Publisher : The Stationery Office
ISBN 13 : 9780101837828
Total Pages : 72 pages
Book Rating : 4.8/5 (378 download)

DOWNLOAD NOW!


Book Synopsis Caring for our future by : Great Britain: Department of Health

Download or read book Caring for our future written by Great Britain: Department of Health and published by The Stationery Office. This book was released on 2012-07-11 with total page 72 pages. Available in PDF, EPUB and Kindle. Book excerpt: Care and support affects a large number of people: eight out of 10 people aged 65 will need some care and support in their later years; some people have impairments from birth or develop them during their working life; some 5 million people care for a friend or relative, some for more than 50 hours a week. The current system does not offer enough support until a crisis point is reached, the quality of care is variable and inconsistent, and the growing and ageing population is only going to increase the pressure. Consequently, two core principles lie at the heart of this White Paper. The first is that individuals, communities and Government should do everything possible to prevent, postpone and minimise people's need for formal care and support. The system should be built around the promotion of people's independence and well-being. The second principle is that people should be in control of their own care and support, with personal budgets and direct payments, backed by clear, comparable information and advice that will allow individuals and their carers to make the choices that are right for them. This paper sets out the principles and approach, with sections covering: strengthening support within communities; housing; better information and advice; assessment, eligibility and portability for people who use care services; carers' support; defining high-quality care; improving quality; keeping people safe; a better local care market; workforce; personalised care and support; integration and joined-up care.