Standards for Internal Control in the Federal Government

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Author :
Publisher : Lulu.com
ISBN 13 : 0359541828
Total Pages : 88 pages
Book Rating : 4.3/5 (595 download)

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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.

Tackling Obesity in England

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Publisher : Stationery Office Books (TSO)
ISBN 13 :
Total Pages : 80 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Tackling Obesity in England by : Great Britain. National Audit Office

Download or read book Tackling Obesity in England written by Great Britain. National Audit Office and published by Stationery Office Books (TSO). This book was released on 2001 with total page 80 pages. Available in PDF, EPUB and Kindle. Book excerpt: In Britain, between 1980 and 1998, the number of people classified as obese tripled to 21per cent of women and 17 per cent of men. It is estimated that this costs the economy, as a whole, �2 billion and the NHS �0.5 billion in treatment. However the response of the NHS is patchy, with no national guidelines and only 28% of health authorities taking action to address the problem. There is little activity related to the management of obesity outside of general practice but only a small proportion of GPs follow a protocol. This report recommends that there should be strategies to reduce obesity and that the Department of Health should build on the plan in the National Service Framework on coronary heart disease and work with partners and professional bodies to clarify responsibilities. It should also work with the National Institute of Clinical excellence to disseminate information. The Department of Health should also lead a cross government strategy to promote the benefits of physical activity and there should be local targets to encourage cycling and walking. It should also work with the food industry to improve the balance of diet. Much of this work needs to be aimed at school children to promote a healthy lifestyle throughout life and guidance to schools on commercial sponsorship should be strengthened so that there is no conflict with messages on healthy eating.

Government Auditing Standards - 2018 Revision

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Publisher : Lulu.com
ISBN 13 : 0359536395
Total Pages : 234 pages
Book Rating : 4.3/5 (595 download)

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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.

Financial Management in the NHS

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Publisher : The Stationery Office
ISBN 13 : 9780103285177
Total Pages : 288 pages
Book Rating : 4.2/5 (851 download)

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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.

PFI

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Publisher :
ISBN 13 : 9780102920147
Total Pages : 22 pages
Book Rating : 4.9/5 (21 download)

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Book Synopsis PFI by : Great Britain. National Audit Office

Download or read book PFI written by Great Britain. National Audit Office and published by . This book was released on 2003 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt: The private finance initiative is helping to improve the quality of public sector construction work, according to the National Audit Office. Better price certainty and on-time delivery of good quality assets have been obtained by using PFI contracts. Only 22 per cent of public building projects had exceeded the cost initially expected by the public sector. Under previous contracts up to 73 per cent had overshot the original estimate. Only eight per cent of projects were delayed by more than two months. Public sector project managers were generally satisfied with the design, construction and performance of their PFI buildings. However, NAO did not try to judge whether PFI was the best procurement method for all public sector construction projects.

Structures of Control in Health Management

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Author :
Publisher : Routledge
ISBN 13 : 1134945175
Total Pages : 213 pages
Book Rating : 4.1/5 (349 download)

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Book Synopsis Structures of Control in Health Management by : Rob Flynn

Download or read book Structures of Control in Health Management written by Rob Flynn and published by Routledge. This book was released on 2012-10-12 with total page 213 pages. Available in PDF, EPUB and Kindle. Book excerpt: Using a variety of evidence the author documents the rise of general management, the application of new techniques to reduce medical costs and improve efficiency, and other methods to control use and evaluate clinical performance.

Curbing Corruption

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Publisher : World Bank Publications
ISBN 13 : 9780821342572
Total Pages : 262 pages
Book Rating : 4.3/5 (425 download)

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Book Synopsis Curbing Corruption by : Rick Stapenhurst

Download or read book Curbing Corruption written by Rick Stapenhurst and published by World Bank Publications. This book was released on 1999-01-01 with total page 262 pages. Available in PDF, EPUB and Kindle. Book excerpt: Part III: Three case studies.

Audit, Accountability and Government

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Publisher : Oxford University Press
ISBN 13 : 9780198262329
Total Pages : 246 pages
Book Rating : 4.2/5 (623 download)

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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.

Public Sector Management

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Publisher : SAGE
ISBN 13 : 1473994527
Total Pages : 241 pages
Book Rating : 4.4/5 (739 download)

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Book Synopsis Public Sector Management by : Norman Flynn

Download or read book Public Sector Management written by Norman Flynn and published by SAGE. This book was released on 2016-12-05 with total page 241 pages. Available in PDF, EPUB and Kindle. Book excerpt: The seventh edition of the bestselling Public Sector Management is a rich and insightful description, analysis and critique of the management of the public sector by the UK government. NEW to the seventh edition: Now set in an international context with comparative global examples throughout Three new chapters covering: strategy and planning in the public sector; transparency, accountability and ethics; and non-profit management, including the role of social enterprise and the voluntary sector Examines the impact of the continuing financial crisis on public spending An updated companion website with tutorial videos, free access to full-text journal articles, policy documents, links to useful websites and social media resources Public Sector Management is essential reading for undergraduate and postgraduate students studying public sector management as part of a business, management or politics degree.

Perspectives and Implications for the Development of Information Infrastructures

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Author :
Publisher : IGI Global
ISBN 13 : 1466616237
Total Pages : 269 pages
Book Rating : 4.4/5 (666 download)

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Book Synopsis Perspectives and Implications for the Development of Information Infrastructures by : Constantinides, Panos

Download or read book Perspectives and Implications for the Development of Information Infrastructures written by Constantinides, Panos and published by IGI Global. This book was released on 2012-05-31 with total page 269 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the same way that infrastructures such as transportation, electricity, sewage, and water supply are widely assumed to be integrators of urban spaces, information infrastructures are assumed to be integrators of information spaces. With the advent of Web 2.0 and new types of information infrastructures such as online social networks and smart mobile platforms, a more in-depth understanding of the various rights to access, use, develop, and modify information infrastructure resources is necessary. Perspectives and Implications for the Development of Information Infrastructures aims at addressing this need by offering a fresh new perspective on information infrastructure development. It achieves this by drawing on and adapting theory that was initially developed to study natural resource commons arrangements such as inshore fisheries, forests, irrigation systems, and pastures, while placing great emphasis on the complex problems and social dilemmas that often arise in the negotiations.

Investing in Hospitals of the Future

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Publisher : WHO Regional Office Europe
ISBN 13 : 9289043040
Total Pages : 303 pages
Book Rating : 4.2/5 (89 download)

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Book Synopsis Investing in Hospitals of the Future by : Bernd Rechel

Download or read book Investing in Hospitals of the Future written by Bernd Rechel and published by WHO Regional Office Europe. This book was released on 2009 with total page 303 pages. Available in PDF, EPUB and Kindle. Book excerpt: Despite considerable investments in health facilities worldwide, little systematic evidence is available on how to plan, design and build new facilities that maximize health gain and ensure that services are responsive to the legitimate expectations of users. This book brings together current knowledge about key dimensions of capital investment in the health sector.

NHS (England) summarised accounts 2006-2007

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Author :
Publisher : The Stationery Office
ISBN 13 : 9780103287553
Total Pages : 108 pages
Book Rating : 4.2/5 (875 download)

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Book Synopsis NHS (England) summarised accounts 2006-2007 by : Great Britain: Department of Health

Download or read book NHS (England) summarised accounts 2006-2007 written by Great Britain: Department of Health and published by The Stationery Office. This book was released on 2007-12-11 with total page 108 pages. Available in PDF, EPUB and Kindle. Book excerpt: In continuation of HC no. 742 of session 2006-07

National Audit Office: Investigation by the Comptroller and Auditor General - Confidentiality Clauses and Special Severance payments - Follow Up - HC 684

Download National Audit Office: Investigation by the Comptroller and Auditor General - Confidentiality Clauses and Special Severance payments - Follow Up - HC 684 PDF Online Free

Author :
Publisher : The Stationery Office
ISBN 13 : 9780102986167
Total Pages : 22 pages
Book Rating : 4.9/5 (861 download)

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Book Synopsis National Audit Office: Investigation by the Comptroller and Auditor General - Confidentiality Clauses and Special Severance payments - Follow Up - HC 684 by : Great Britain: National Audit Office

Download or read book National Audit Office: Investigation by the Comptroller and Auditor General - Confidentiality Clauses and Special Severance payments - Follow Up - HC 684 written by Great Britain: National Audit Office and published by The Stationery Office. This book was released on 2013-10-08 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt: On 3 July 2013, the Committee of Public Accounts took evidence on the use of confidentiality clauses and special severance payments across government. The Committee decided to hold a further hearing to allow time for the Treasury to develop proposals to improve government's approach to the use of compromise agreements within the public sector, and the National Audit Office to complete further work on the use of confidentiality clauses and severance payments in the culture, media and sport sector, defence sector and the health sector. This report presents the results of testing overall, including items that remained outstanding after the NAO's original report. Specific highlight particularly the need for: better guidance on the use of confidentiality clauses and special severance payments; and improved transparency and oversight to identify and address patterns of behaviour. The Treasury had approved some severance payments, where business cases refer to failure or inappropriate behaviour. Severance terms, however, were approved because legal advice set out that the individual would be likely to win an award in an employment tribunal and settlements would probably be cheaper and quicker. This may be valid for individual cases, but it may not be true for the wider public sector. Examples were also found where severance payments were agreed in response to failure to comply with internal policies and procedures. In three cases in the defence sector, managers had not followed the internal policy in relation to the employment of staff. As a result, severance payments were approved to avoid claims for compensation

HMSO Annual Catalogue

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Publisher :
ISBN 13 :
Total Pages : 268 pages
Book Rating : 4.:/5 (43 download)

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Book Synopsis HMSO Annual Catalogue by : Great Britain. Her Majesty's Stationery Office

Download or read book HMSO Annual Catalogue written by Great Britain. Her Majesty's Stationery Office and published by . This book was released on 1987 with total page 268 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Draft Local Audit Bill

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Publisher : The Stationery Office
ISBN 13 : 9780215052360
Total Pages : 166 pages
Book Rating : 4.0/5 (523 download)

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Book Synopsis Draft Local Audit Bill by : Great Britain: Parliament: House of Commons: Draft Local Audit Bill ad Hoc Committee

Download or read book Draft Local Audit Bill written by Great Britain: Parliament: House of Commons: Draft Local Audit Bill ad Hoc Committee and published by The Stationery Office. This book was released on 2013-01-17 with total page 166 pages. Available in PDF, EPUB and Kindle. Book excerpt: Draft legislation intended to deliver a more efficient and transparent local audit system may not save money, potentially undermines the integrity of the audit system and may fail to deliver accountability. The principle of independent audit - which has guided public sector audit for the last 150 years - could be undermined if the bill is not amended. Most witnesses criticised the proposed independent auditor panels and felt that they imposed an unnecessary additional bureaucratic burden. They expressed strong support for the retention of a central procurement capacity for appointing auditors to local bodies in order to deliver best value on audit fees. The legislation also has some gaping holes that pose significant risks. Unless stronger safeguards are put into the legislation, whistleblowers might not be able to draw attention to serious failures in local governance. The Comptroller & Auditor General of the National Audit Office should be named in the Bill alongside the appointed auditor, as another prescribed person who may be contacted by any whistleblower. It should also have a duty to publish detailed mandatory guidance to accompany the code and to report annually to Parliament on the Code's effectiveness. Lastly, there is great concern that the draft Bill makes no provision for comprehensive like for like value for money comparisons which would enable informed judgements about the way local bodies spend taxpayer's money. It is essential that the Bill is re-drafted to include a systematic process for benchmarking and like-for-like comparisons between public bodies in the new regime.

Public Sector Auditing

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Author :
Publisher : John Wiley & Sons
ISBN 13 : 9780470725344
Total Pages : 426 pages
Book Rating : 4.7/5 (253 download)

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Book Synopsis Public Sector Auditing by : Sir John Bourn

Download or read book Public Sector Auditing written by Sir John Bourn and published by John Wiley & Sons. This book was released on 2008-07-31 with total page 426 pages. Available in PDF, EPUB and Kindle. Book excerpt: Drawing on 20 years of experience as Comptroller and Auditor General, and head of the United Kingdom National Audit Office, Public Sector Auditing: Is it Value for Money? is Sir John Bourn’s own account of the role and influence value for money auditing has in holding governments to account and in helping public bodies improve the ways in which they deliver services. Key features include: In-depth case studies from UK, US, Canada, China, India and Australia; Detailed analysis of complex areas of public expenditure such as health, education, privatisation, regulation, defence and IT; Examples of how auditing can promote positive outcomes rather than negative post mortems. This book is relevant for people working in both the public and private sectors, and should be essential reading for the staff of public sector audit institutions around the world, as well as commercial accountancy firms and students of accountancy, politics, economics and public management.

Integrating Healthcare with Information and Communications Technology

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Author :
Publisher : CRC Press
ISBN 13 : 1138031550
Total Pages : 286 pages
Book Rating : 4.1/5 (38 download)

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Book Synopsis Integrating Healthcare with Information and Communications Technology by : Wendy Currie

Download or read book Integrating Healthcare with Information and Communications Technology written by Wendy Currie and published by CRC Press. This book was released on 2018-05-08 with total page 286 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book sets out to answer the key question of how healthcare providers can move from a fragmented to an integrated provision, including how ICT be used to develop a market approach - variety and choice of service providers for patients - against a background of institutionalised and ingrained practices. A team of academic and practitioner experts with many years' healthcare and research experience considers the broad issues of transforming healthcare using ICTs, electronic health records (EHRs), and approaches taken internationally to the healthcare integration challenge. The book will be essential reading for those involved in ICTs at a strategic or managerial level, and for contractors and developers implementing solutions on their behalf. The book will also be of interest for all those concerned with integrating healthcare and ICT at every level throughout the world.