Read Books Online and Download eBooks, EPub, PDF, Mobi, Kindle, Text Full Free.
National Audit Office Financial Management In The National Health Service Report By The Comptroller And Auditor General
Download National Audit Office Financial Management In The National Health Service Report By The Comptroller And Auditor General full books in PDF, epub, and Kindle. Read online National Audit Office Financial Management In The National Health Service Report By The Comptroller And Auditor General ebook anywhere anytime directly on your device. Fast Download speed and no annoying ads. We cannot guarantee that every ebooks is available!
Book Synopsis Standards for Internal Control in the Federal Government by : United States Government Accountability Office
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.
Book Synopsis NHS Financial Management and Sustainability by : Great Britain. National Audit Office
Download or read book NHS Financial Management and Sustainability written by Great Britain. National Audit Office and published by . This book was released on 2020 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Financial Management in the NHS by : Great Britain: National Audit Office
Download or read book Financial Management in the NHS written by Great Britain: National Audit Office and published by The Stationery Office. This book was released on 2005-06-24 with total page 288 pages. Available in PDF, EPUB and Kindle. Book excerpt: This joint report was prepared by the National Audit Office and the Audit Commission, and contains the findings from the NAO's audit of the NHS summarized accounts and the Audit Commission's appointed auditors' work on the 2003-04 accounts of individual NHS organizations. The report outlines the financial issues facing individual NHS organizations, with an overview of the effects of these issues at national level and how this will affect the national health economy. In 2003-04 the NHS spent a total of £63 billion, with expenditure costs in the NHS rising by 7.3 per cent each year. This will increase the costs to £76 billion for the 2005-06, and £93 billion for 2007-08 periods. Alongside this increasing expenditure, the Government has set out various reform plans, including the establishment of the NHS Foundation Trusts, new staffing contracts, the development of the information technology infrastructure, and the way hospitals are funded. In the Summary of the financial performance for 2003-04 period, the number of bodies failing to achieve a financial balance had increased, along with an increase in the number of bodies with significant financial deficits. In all, 106 NHS bodies failed to achieve an in-year financial balance, and 14% of the Primary Care Trusts failed to keep expenditure within their resource limit, also a small number of NHS bodies are struggling to manage large deficits. The report advocates four key themes for the improvement of financial management: the role of the Board - who should display better oversight and improve their financial acumen; forecasting - NHS bodies should continually test whether cost savings programmes are realistic, and take account more effectively for risk factors in their financial planning, as well as set realistic budgets at the beginning of the year; earlier preparation of accounts - improvements in financial reporting, and the provision of financial information throughout the year should closely reflect the standard and range of information required in the annual accounts; transparency - that boards, managers, stakeholders would benefit from clarity in the way the accounts are organized, and that the amount of financial support received by the trusts should be clearly stated. With the introduction of Payment by Results and the use of independent healthcare providers the income received by NHS Trusts is no longer certain. So overall improvements in their financial forecasting and modeling, with NHS Trusts in particular developing their commercial financial skills, would be beneficial especially if they intend to become foundation trusts.
Author :Great Britain: Parliament: House of Commons: Committee of Public Accounts Publisher :The Stationery Office ISBN 13 :9780215033062 Total Pages :62 pages Book Rating :4.0/5 (33 download)
Book Synopsis Financial management in the NHS by : Great Britain: Parliament: House of Commons: Committee of Public Accounts
Download or read book Financial management in the NHS written by Great Britain: Parliament: House of Commons: Committee of Public Accounts and published by The Stationery Office. This book was released on 2007-03-20 with total page 62 pages. Available in PDF, EPUB and Kindle. Book excerpt: Spending on the NHS is the fastest growing area of public expenditure, with a budget for 2004-05 of £69.7 billion, rising to £76.4 billion in 2005-06 and £92.6 billion in 2007-08. Despite the increased resources, the NHS reported an overall deficit of £251 million (including Foundation Trusts) in 2004-05, the first time since 1999-2000 that the NHS as a whole had overspent. In 2005-06, the overall deficit increased to £570 million, with a rise in both the number of NHS organisations (Strategic Health Authorities, Primary Care Trusts, NHS Trusts and NHS Foundation Trusts) reporting a deficit and the proportion of those bodies reporting a deficit. Following on from a report (HC 1059-I, session 2005-06; ISBN 9780102938159) published in June 2006, jointly prepared by the National Audit Office and the Audit Commission, the Committee's report examines three main issues: the factors that led to the deficits, the impact on the organisations involved, and the steps taken to recover the deficits. Amongst its findings, the Committee concludes that there are a number of reasons why NHS bodies are in deficit, with most organisations in deficit tending to have had a deficit the previous year. Bodies already in deficit looking to turn their financial position around can be disadvantaged as they are expected to recover that deficit in the next financial period. The NHS has been under significant financial pressure to meet the costs of national pay initiatives which the Department of Health had not fully costed, and as some NHS bodies have coped better than others in managing these cost pressures, this indicates that the standard of financial management expertise varies across the NHS, as does the level of clinical engagement in financial matters.
Author :United States Government Accountability Office Publisher :Lulu.com ISBN 13 :0359536395 Total Pages :234 pages Book Rating :4.3/5 (595 download)
Book Synopsis Government Auditing Standards - 2018 Revision by : United States Government Accountability Office
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.
Author :Great Britain: Parliament: House of Commons: Committee of Public Accounts Publisher :The Stationery Office ISBN 13 :9780215049704 Total Pages :52 pages Book Rating :4.0/5 (497 download)
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 2012-10-30 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt: Ensuring a viable financial future for healthcare providers is vital if the public are to have confidence in the delivery of their local services. In 2011-12 NHS organisations in England reported a combined overall surplus of £2.1 billion. There were, however, significant variations in performance between NHS bodies. 377 NHS organisations reported a surplus in the year, but 10 NHS trusts, 21 NHS foundation trusts and three Primary Care Trusts (PCTs) reported a combined deficit of £356 million. Eleven NHS foundation trusts would not have made foundation trust status today given their financial performance, and there is a real concern that some organisations will fail. The very difficult financial situation of some NHS bodies is particularly marked in London, where two trusts reported a combined deficit of £115 million. The Department placed one of these, South London Healthcare NHS Trust, in special administration in July 2012. Also a number of trusts in financial difficulty have PFI contracts with fixed annual charges that are so high the trusts cannot break even. The Department was unable to spell out to the Committee a clear plan to achieve financial sustainability and a clear strategy for dealing with financial failure in individual trusts. The Department could not provide adequate reassurances that financial problems would not damage either the quality of care or equality of access to all citizens, wherever they live.
Book Synopsis Audit, Accountability and Government by : Fidelma White
Download or read book Audit, Accountability and Government written by Fidelma White and published by Oxford University Press. This book was released on 1999 with total page 246 pages. Available in PDF, EPUB and Kindle. Book excerpt: This text explains the constitutional purpose and significance of audit, and aspects of accountability in the British system of government. It suggests that audit delivers managerial accountability. It explains the basic concepts of accounting and audit, and sets audit in its historical context.
Book Synopsis Modernizing Civil Services by : Tony Butcher
Download or read book Modernizing Civil Services written by Tony Butcher and published by Edward Elgar Publishing. This book was released on 2003-01-01 with total page 244 pages. Available in PDF, EPUB and Kindle. Book excerpt: 'This is an excellent collection of papers examining the dimensions of change in contemporary civil service systems. It is especially valuable in linking changes in the civil service with other changes in governing.' - B. Guy Peters, University of Pittsburgh, US Civil services in Western liberal democracies have undergone significant changes since the early 1980s, so much so that many of the traditional assumptions underpinning their role and operating practices have been fundamentally questioned. This volume explores a number of themes inherent in this transformation process and the significant problems encountered in modernizing civil services.
Author :Great Britain: Parliament: House of Commons: Committee of Public Accounts Publisher :The Stationery Office ISBN 13 :9780215038197 Total Pages :44 pages Book Rating :4.0/5 (381 download)
Book Synopsis Improving services and support for people with dementia by : Great Britain: Parliament: House of Commons: Committee of Public Accounts
Download or read book Improving services and support for people with dementia written by Great Britain: Parliament: House of Commons: Committee of Public Accounts and published by The Stationery Office. This book was released on 2008-01-24 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report, from the Committee of Public Accounts, follows on from an NAO report, (HC 604, session 2006-07, ISBN 9780102945614), and examines the prevalence and costs of dementia, diagnosis and early intervention, access to and quality of support services, and experiences of people with dementia in hospital and care homes. Dementia is a term for a range of progressive, terminal organic brain diseases. It affects about 560,000 people in England and costs the economy some £14 billion a year. The Committee has set out a number of conclusions and recommendations, including: that dementia has not been an NHS priority though, following the NAO report, the Department of Health is developing a National Dementia Strategy; that there is no single individual with responsibility or accountability for improving dementia services; that between a half and two-thirds of people with dementia never receive a formal diagnosis; that there is poor awareness amongst the public and some professionals of dementia; that people with dementia and their carers should be given a single health or social care professional contact point to improve the co-ordination of their care service; that between half and two-thirds of all carers do not receive the carer's assessment to which they are entitled; that 62 per cent of care home residents are currently estimated to have dementia, but less than 28 per cent of care home places are registered to provide specialist dementia care; that hospital care for people with dementai is often not well managed, increasing the risk of longer hospital stays, admission to a care home and a deterioration in the patient's health.
Book Synopsis International Comparative Issues in Government Accounting by : Aad Bac
Download or read book International Comparative Issues in Government Accounting written by Aad Bac and published by Springer Science & Business Media. This book was released on 2013-03-09 with total page 367 pages. Available in PDF, EPUB and Kindle. Book excerpt: Due to the developments in the role of governments, the importance of government accounting and financial reporting is increasing. This led to changes in Government Accounting all over the world. For institutional, public finance and other reasons this has not always been done for central governments and regional and local governments in the same way. Some countries maintain the cash basis, some changed over to the accrual basis. Many of them started at first with lower government levels, only few changed over completely. Comparative Issues in Government and Accounting aims to give insight in the array of different patterns the world shows with respect to government accounting and financial reporting. Of course a complete overview would have been too ambitious a goal. This book brings together an interesting number of academics coming from a representative number of countries to get an impression of the situation and especially of the existence and the backgrounds of similarities and differences. Thirty-five authors and co-authors produced 21 chapters reflecting on the situations in 16 countries on 4 continents. Countries dealt with are Albania, Australia, Belgium, China, Egypt, Finland, France, Japan, The Netherlands, New Zealand, Norway, Poland, Russia, Spain, the United Kingdom and the United States.
Book Synopsis Financial management report 2011 by : Great Britain: National Audit Office
Download or read book Financial management report 2011 written by Great Britain: National Audit Office and published by The Stationery Office. This book was released on 2011-11-25 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt: Despite the fact that the Department for Environment, Food and Rural Affairs has made improvements in its financial management, the NAO cannot yet conclude that the Department is achieving value for money in its financial management activity. This is because the spending watchdog expected faster progress in improving performance since it last reported in 2008 and a higher level of financial maturity, given the resources spent and the focus on financial management. The Department has undertaken a number of projects designed to strengthen its financial management. These have had some positive results, such as revised management reporting and improved forecasting, although the Department has not fully assessed all the benefits of these projects. Despite increasing the number of permanent, qualified finance staff and also offering financial skills training courses for non-financial staff, there are still weaknesses in financial capability. Financial skills could also be better integrated across the Department. The Department should also focus on improving its commercial skills, such as contract management. It should also develop a strategic model for engagement with its arm's-length bodies, to understand the risks that they face and opportunities open to them. Since 2002, Defra has consistently underspent against its Parliamentary estimate. The underspend in 2010-11 was £530 million (10 per cent). The Department has, however, improved its management of expenditure against its departmental expenditure limit, reducing its underspend in 2010-11 to £34 million (one per cent of expenditure).
Book Synopsis Constitutional & Administrative Law by : Hilaire Barnett
Download or read book Constitutional & Administrative Law written by Hilaire Barnett and published by Routledge. This book was released on 2011-05-30 with total page 1017 pages. Available in PDF, EPUB and Kindle. Book excerpt: Constitutional and Administrative Law (Public Law) is a dynamic and challenging area of law which has an impact on all of our lives. Whenever a government is elected, a new piece of legislation is passed or a citizen’s rights are abused, it is Public Law which provides the legal framework within which government and administration functions. Hilaire Barnett’s classic textbook equips students with an understanding of the constitution’s past, present and future by analysing and illustrating the political and socio-historical contexts which have shaped the major rules and principles of public law, as well as ongoing constitutional reform. Having undergone a rigorous editing process to offer a more concise account of public law today, contemporary developments covered in this edition include the UK's first coalition government for nearly 60 years, and recent proposals to introduce fixed-term parliaments and electoral reform. Key learning features include: introductory chapter overviews outlining the topics and concepts covered; short chapter summaries to distil and reflect upon the main points raised; marginal cross-references which help students to recognise connections across topics; a comprehensive companion website, featuring enhanced coverage and a pathway for further study across a variety of topics Mapped to the common course outline, this textbook offers full coverage of the Public Law syllabus. Written in a clear and understandable style, Constitutional and Administrative Law is an invaluable resource for every student of Public Law.
Book Synopsis Evaluating Information Systems by : Zahir Irani
Download or read book Evaluating Information Systems written by Zahir Irani and published by Routledge. This book was released on 2008 with total page 386 pages. Available in PDF, EPUB and Kindle. Book excerpt: Companies make a huge investment of 4 to 10% of their turnover on IT--this book reveals how this is evaluated and measured.
Book Synopsis Public Sector Accounting and Budgeting for Non-Specialists by : G. Jan van Helden
Download or read book Public Sector Accounting and Budgeting for Non-Specialists written by G. Jan van Helden and published by Bloomsbury Publishing. This book was released on 2017-09-16 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: Public sector managers are constantly confronted by financial documents such as budgets, balance sheets and cash flow statements, yet most do not have a financial background. By approaching the subject from the point of view of how managers use the information, this book enables those studying or training to become public sector managers to get a better understanding of financial documents and communicate effectively with the financial people in their organization. A basic understanding of the principles and rules is instilled, in a concise way, and illustrations are used to encourage an appreciation for the value of financial information for decision making.
Book Synopsis Financial Report of the United States Government by :
Download or read book Financial Report of the United States Government written by and published by . This book was released on 2007 with total page 192 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The NHS Handbook 2008/09 written by and published by The NHS Confederation. This book was released on 2008 with total page 147 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Fire and Rescue Services by : Peter Murphy
Download or read book Fire and Rescue Services written by Peter Murphy and published by Springer. This book was released on 2017-09-10 with total page 242 pages. Available in PDF, EPUB and Kindle. Book excerpt: This unique text fills a major gap in the emergency services literature by surveying the research on fire and rescue service management in the UK. An extensive evidence base focuses on organizational culture, leadership skills, standards, and accountability, emphasizing the services’ dual roles as first responders and guardians of public safety and prevention. The implications for international public health and safety programs are made clear as the services’ recent history illustrates the complex challenges typical of functioning within local and national political contexts. Chapters take on a broad range of management, leadership, service delivery, and staffing concerns, including: · Evolution and adaptation of fire and rescue services during periods of expansion and austerity. · Civil protection as a local and national priority. · Structural issues: assessments and improvements, collaborations with other services. · Emerging social concerns: diversity, gender equality, the aging worker population. · The concepts and consequences of heroes and heroism. · Future directions for governance, transparency, and accountability. Fire and Rescue Services complements the earlier volumes in the Leadership & Management of Emergency Services series with equal parts realism and vision. It should interest a wide audience of public policymakers, public managers, and emergency service personnel, as well as academics and researchers.
