Standards for Internal Control in the Federal Government

Download Standards for Internal Control in the Federal Government PDF Online Free

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

DOWNLOAD NOW!


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.

Transparency in Government Operations

Download Transparency in Government Operations PDF Online Free

Author :
Publisher : International Monetary Fund
ISBN 13 : 155775697X
Total Pages : 50 pages
Book Rating : 4.5/5 (577 download)

DOWNLOAD NOW!


Book Synopsis Transparency in Government Operations by : Mr.J. D. Craig

Download or read book Transparency in Government Operations written by Mr.J. D. Craig and published by International Monetary Fund. This book was released on 1998-02-03 with total page 50 pages. Available in PDF, EPUB and Kindle. Book excerpt: Transparency in government operations is widely regarded as an important precondition for macroeconomic fiscal sustainability, good governance, and overall fiscal rectitude. Notably, the Interim Committee, at its April and September 1996 meetings, stressed the need for greater fiscal transparency. Prompted by these concerns, this paper represents a first attempt to address many of the aspects of transparency in government operations. It provides an overview of major issues in fiscal transparency and examines the IMF's role in promoting transparency in government operations.

Guidelines for Public Expenditure Management

Download Guidelines for Public Expenditure Management PDF Online Free

Author :
Publisher : International Monetary Fund
ISBN 13 : 9781557757876
Total Pages : 84 pages
Book Rating : 4.7/5 (578 download)

DOWNLOAD NOW!


Book Synopsis Guidelines for Public Expenditure Management by : Mr.Jack Diamond

Download or read book Guidelines for Public Expenditure Management written by Mr.Jack Diamond and published by International Monetary Fund. This book was released on 1999-07-01 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt: Traditionally, economics training in public finances has focused more on tax than public expenditure issues, and within expenditure, more on policy considerations than the more mundane matters of public expenditure management. For many years, the IMF's Public Expenditure Management Division has answered specific questions raised by fiscal economists on such missions. Based on this experience, these guidelines arose from the need to provide a general overview of the principles and practices observed in three key aspects of public expenditure management: budget preparation, budget execution, and cash planning. For each aspect of public expenditure management, the guidelines identify separately the differing practices in four groups of countries - the francophone systems, the Commonwealth systems, Latin America, and those in the transition economies. Edited by Barry H. Potter and Jack Diamond, this publication is intended for a general fiscal, or a general budget, advisor interested in the macroeconomic dimension of public expenditure management.

Government Finance Statistics Manual 2014

Download Government Finance Statistics Manual 2014 PDF Online Free

Author :
Publisher : International Monetary Fund
ISBN 13 : 1498379214
Total Pages : 470 pages
Book Rating : 4.4/5 (983 download)

DOWNLOAD NOW!


Book Synopsis Government Finance Statistics Manual 2014 by : Mrs.Sage De Clerck

Download or read book Government Finance Statistics Manual 2014 written by Mrs.Sage De Clerck and published by International Monetary Fund. This book was released on 2015-03-10 with total page 470 pages. Available in PDF, EPUB and Kindle. Book excerpt: The 2007–09 international financial crisis underscored the importance of reliable and timely statistics on the general government and public sectors. Government finance statistics are a basis for fiscal analysis and they play a vital role in developing and monitoring sound fiscal programs and in conducting surveillance of economic policies. The Government Finance Statistics Manual 2014 represents a major step forward in clarifying the standards for compiling and presenting fiscal statistics and strengthens the worldwide effort to improve public sector reporting and transparency.

Government Auditing Standards - 2018 Revision

Download Government Auditing Standards - 2018 Revision PDF Online Free

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

DOWNLOAD NOW!


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.

Handbook of Public Administration, Second Edition

Download Handbook of Public Administration, Second Edition PDF Online Free

Author :
Publisher : CRC Press
ISBN 13 : 9780585138589
Total Pages : 1274 pages
Book Rating : 4.1/5 (385 download)

DOWNLOAD NOW!


Book Synopsis Handbook of Public Administration, Second Edition by : W. Bartley Hildreth

Download or read book Handbook of Public Administration, Second Edition written by W. Bartley Hildreth and published by CRC Press. This book was released on 1997-09-19 with total page 1274 pages. Available in PDF, EPUB and Kindle. Book excerpt: This bestselling reference examines all major areas in public administration from the enlightening perspectives of history and the five "great" concepts or theories framing each topic, including public budgeting, financial management, decision making, public law and regulation, and political economy. The American Reference Books Annual calls this ". . .stimulating and thought-provoking....thorough and inclusive....a valuable contribution.," and Canadian Public Administration said it is "....impressive...an extremely useful reference tool... the writing and analysis and the scope of the coverage make the volume a good investment for both government and university libraries."

Performance Based Budgeting

Download Performance Based Budgeting PDF Online Free

Author :
Publisher : Routledge
ISBN 13 : 0429978049
Total Pages : 436 pages
Book Rating : 4.4/5 (299 download)

DOWNLOAD NOW!


Book Synopsis Performance Based Budgeting by : Gerald Miller

Download or read book Performance Based Budgeting written by Gerald Miller and published by Routledge. This book was released on 2018-03-05 with total page 436 pages. Available in PDF, EPUB and Kindle. Book excerpt: Performance Based Budgetingis the next volume in the ASPA Classics series. It covers the most influential, paramount research articles published on public budgeting and finance. The book will surely be of great interest and use to anyone concerned with public budgeting, and anyone enrolled in, or teaching, a course on this topic in an MPA program or a doctoral program in public administration, public affairs, political science, or economics/public finance.

Mastering the Risky Business of Public-Private Partnerships in Infrastructure

Download Mastering the Risky Business of Public-Private Partnerships in Infrastructure PDF Online Free

Author :
Publisher : International Monetary Fund
ISBN 13 : 1513576569
Total Pages : 61 pages
Book Rating : 4.5/5 (135 download)

DOWNLOAD NOW!


Book Synopsis Mastering the Risky Business of Public-Private Partnerships in Infrastructure by : Manal Fouad

Download or read book Mastering the Risky Business of Public-Private Partnerships in Infrastructure written by Manal Fouad and published by International Monetary Fund. This book was released on 2021-05-10 with total page 61 pages. Available in PDF, EPUB and Kindle. Book excerpt: Investment in infrastructure can be a driving force of the economic recovery in the aftermath of the COVID-19 pandemic in the context of shrinking fiscal space. Public-private partnerships (PPP) bring a promise of efficiency when carefully designed and managed, to avoid creating unnecessary fiscal risks. But fiscal illusions prevent an understanding the sources of fiscal risks, which arise in all infrastructure projects, and that in PPPs present specific characteristics that need to be addressed. PPP contracts are also affected by implicit fiscal risks when they are poorly designed, particularly when a government signs a PPP contract for a project with no financial sustainability. This paper reviews the advantages and inconveniences of PPPs, discusses the fiscal illusions affecting them, identifies a diversity of fiscal risks, and presents the essentials of PPP fiscal risk management.

From Bureaucracy to Hyperarchy in Netcentric and Quick Learning Organizations

Download From Bureaucracy to Hyperarchy in Netcentric and Quick Learning Organizations PDF Online Free

Author :
Publisher : IAP
ISBN 13 : 1607525879
Total Pages : 290 pages
Book Rating : 4.6/5 (75 download)

DOWNLOAD NOW!


Book Synopsis From Bureaucracy to Hyperarchy in Netcentric and Quick Learning Organizations by : Lawrence R. Jones

Download or read book From Bureaucracy to Hyperarchy in Netcentric and Quick Learning Organizations written by Lawrence R. Jones and published by IAP. This book was released on 2007-02-01 with total page 290 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book focuses on the inherent contradiction between bureaucracy, hierarchy, and the vision inspired by the architecture of modern information technology of a more egalitarian culture in public organizations. We agree with Evans and Wurster and others who have argued that, in the future, knowledge-based productive relationships will be designed around fluid, teambased collaborative communities, either within organizations (i.e., deconstructed value chains), or in collaborative alliances such as those with "amorphous and permeable corporate boundaries characteristic of companies in the Silicon Valley" that is, deconstructed supply chains. In such relationships everyone can communicate richly with everyone else on the basis of shared standards and, like the Internet itself, these relationships will eliminate the need to channel information, thereby eliminating the trade-off between information bandwidth and connectivity. "The possibility (or the threat) of random access and information symmetry," they conclude, "will destroy all hierarchies, whether of logic or power."

Ten Steps to a Results-based Monitoring and Evaluation System

Download Ten Steps to a Results-based Monitoring and Evaluation System PDF Online Free

Author :
Publisher : World Bank Publications
ISBN 13 : 0821382896
Total Pages : 270 pages
Book Rating : 4.8/5 (213 download)

DOWNLOAD NOW!


Book Synopsis Ten Steps to a Results-based Monitoring and Evaluation System by : Jody Zall Kusek

Download or read book Ten Steps to a Results-based Monitoring and Evaluation System written by Jody Zall Kusek and published by World Bank Publications. This book was released on 2004-06-15 with total page 270 pages. Available in PDF, EPUB and Kindle. Book excerpt: An effective state is essential to achieving socio-economic and sustainable development. With the advent of globalization, there are growing pressures on governments and organizations around the world to be more responsive to the demands of internal and external stakeholders for good governance, accountability and transparency, greater development effectiveness, and delivery of tangible results. Governments, parliaments, citizens, the private sector, NGOs, civil society, international organizations and donors are among the stakeholders interested in better performance. As demands for greater accountability and real results have increased, there is an attendant need for enhanced results-based monitoring and evaluation of policies, programs, and projects. This Handbook provides a comprehensive ten-step model that will help guide development practitioners through the process of designing and building a results-based monitoring and evaluation system. These steps begin with a OC Readiness AssessmentOCO and take the practitioner through the design, management, and importantly, the sustainability of such systems. The Handbook describes each step in detail, the tasks needed to complete each one, and the tools available to help along the way."

PEFA, Public Financial Management, and Good Governance

Download PEFA, Public Financial Management, and Good Governance PDF Online Free

Author :
Publisher : World Bank Publications
ISBN 13 : 146481466X
Total Pages : 168 pages
Book Rating : 4.4/5 (648 download)

DOWNLOAD NOW!


Book Synopsis PEFA, Public Financial Management, and Good Governance by : Jens Kromann Kristensen

Download or read book PEFA, Public Financial Management, and Good Governance written by Jens Kromann Kristensen and published by World Bank Publications. This book was released on 2019-11-24 with total page 168 pages. Available in PDF, EPUB and Kindle. Book excerpt: This project, based on the Public Expenditure and Financial Accountability (PEFA) data set, researched how PEFA can be used to shape policy development in public financial management (PFM) and other major relevant policy areas such as anticorruption, revenue mobilization, political economy analysis, and fragile states. The report explores what shapes the PFM system in low- and middle-income countries by examining the relationship between political institutions and the quality of the PFM system. Although the report finds some evidence that multiple political parties in control of the legislature is associated with better PFM performance, the report finds the need to further refine and test the theories on the relationship between political institutions and PFM. The report addresses the question of the outcomes of PFM systems, distinguishing between fragile and nonfragile states. It finds that better PFM performance is associated with more reliable budgets in terms of expenditure composition in fragile states, but not aggregate budget credibility. Moreover, in contrast to existing studies, it finds no evidence that PFM quality matters for deficit and debt ratios, irrespective of whether a country is fragile or not. The report also explores the relationship between perceptions of corruption and PFM performance. It finds strong evidence of a relationship between better PFM performance and improvements in perceptions of corruption. It also finds that PFM reforms associated with better controls have a stronger relationship with improvements in perceptions of corruption compared to PFM reforms associated with more transparency. The last chapter looks at the relationship between PEFA indicators for revenue administration and domestic resource mobilization. It focuses on the credible use of penalties for noncompliance as a proxy for the type of political commitment required to improve tax performance. The analysis shows that countries that credibly enforce penalties for noncompliance collect more taxes on average.

Measuring and Improving Infrastructure Performance

Download Measuring and Improving Infrastructure Performance PDF Online Free

Author :
Publisher : National Academies Press
ISBN 13 : 0309132568
Total Pages : 132 pages
Book Rating : 4.3/5 (91 download)

DOWNLOAD NOW!


Book Synopsis Measuring and Improving Infrastructure Performance by : National Research Council

Download or read book Measuring and Improving Infrastructure Performance written by National Research Council and published by National Academies Press. This book was released on 1995-01-01 with total page 132 pages. Available in PDF, EPUB and Kindle. Book excerpt: The nation's physical infrastructure facilitates movement of people and goods; provides safe water; provides energy when and where needed; removes wastes; enables rapid communications; and generally supports our economy and quality of life. Developing a framework for guiding attempts at measuring the performance of infrastructure systems and grappling with the concept of defining good performance are the major themes of this book. Focusing on urban regions, within a context of national policy, the volume provides the basis for further in-depth analysis and application at the local, regional, state, and national levels.

Financial Report of the United States Government

Download Financial Report of the United States Government PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 192 pages
Book Rating : 4.:/5 (31 download)

DOWNLOAD NOW!


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:

Accounting for Fixed Assets

Download Accounting for Fixed Assets PDF Online Free

Author :
Publisher : John Wiley & Sons
ISBN 13 : 0471275018
Total Pages : 194 pages
Book Rating : 4.4/5 (712 download)

DOWNLOAD NOW!


Book Synopsis Accounting for Fixed Assets by : Raymond H. Peterson

Download or read book Accounting for Fixed Assets written by Raymond H. Peterson and published by John Wiley & Sons. This book was released on 2002-10-15 with total page 194 pages. Available in PDF, EPUB and Kindle. Book excerpt: Strategies AND techniques for getting the most out of A COMPANY'Sphysical assets Accounting for Fixed Assets, Second Edition presents comprehensiveguidelines for effectively managing property, plant, and equipmentin order to get the maximum benefits out of investments in theselong-term tangible assets. Enhanced with numerous examples andillustrations, this new edition features essential material ongovernment accounting, not-for-profit accounting, and practicalcomputer programs. Complete, up-to-date coverage of fixed-asset accountingincludes: * Asset classification * Base unit * Asset value * Asset safeguards * Inventories of fixed assets * Extraordinary repairs * Written policies * Self-constructed assets

Implementing Accrual Accounting in the Public Sector

Download Implementing Accrual Accounting in the Public Sector PDF Online Free

Author :
Publisher : International Monetary Fund
ISBN 13 : 1475521758
Total Pages : 59 pages
Book Rating : 4.4/5 (755 download)

DOWNLOAD NOW!


Book Synopsis Implementing Accrual Accounting in the Public Sector by : Ms.Suzanne Flynn

Download or read book Implementing Accrual Accounting in the Public Sector written by Ms.Suzanne Flynn and published by International Monetary Fund. This book was released on 2016-08-05 with total page 59 pages. Available in PDF, EPUB and Kindle. Book excerpt: This technical note and manual (TNM) explains what accrual accounting means for the public sector and discusses current trends in moving from cash to accrual accounting. It outlines factors governments should consider in preparing for the move and sequencing of the transition. The note recognizes that governments considering accounting reforms will have different starting points across the public sector, different objectives, and varying coverage of the existing financial statements, it therefore recommends that governments consider each of these, and the materiality of stocks, flows and entities outside of government accounts when planning reforms and design the sequencing and stages involved accordingly. Building on international experiences, the note proposes four possible phases for progressively increasing the financial operations reported in the balance sheet and operating statement, with the ultimate aim of including all institutional units under the effective control of government in fiscal reports.

Performance Measurement

Download Performance Measurement PDF Online Free

Author :
Publisher : Rowman & Littlefield
ISBN 13 : 1493083031
Total Pages : 343 pages
Book Rating : 4.4/5 (93 download)

DOWNLOAD NOW!


Book Synopsis Performance Measurement by : Harry P Hatry

Download or read book Performance Measurement written by Harry P Hatry and published by Rowman & Littlefield. This book was released on 2023-10-03 with total page 343 pages. Available in PDF, EPUB and Kindle. Book excerpt: Long before reinventing government came into vogue, the Urban Institute pioneered methods for government and human services agencies to measure the performance of their programs. This comprehensive guidebook synthesizes more than two decades of Harry Hatry's groundbreaking work. It covers every component of the performance measurement process, from identifying the program’s mission, objectives, customers, and trackable outcomes to finding the best indicators for each outcome, the sources of data, and how to collect them. Hatry explains how to select indicator breakouts and benchmarks for comparison to actual values, and describes numerous uses for performance information. Since the publication of the first edition in 1999, the use of performance measurement has exploded at all levels of U.S. government, in nonprofit agencies, and around the world. The new edition has been revised and expanded to address recent developments in the field, including the increased availability of computer technology in collecting and presenting information, the movement to use outcome data to improve services, and the quality control issues that have emerged as data collection has increased. It is an indispensable handbook for newcomers and an important resource for experienced managers looking to improve their use of outcome data.

Pay for Performance

Download Pay for Performance PDF Online Free

Author :
Publisher : National Academies Press
ISBN 13 : 0309044278
Total Pages : 221 pages
Book Rating : 4.3/5 (9 download)

DOWNLOAD NOW!


Book Synopsis Pay for Performance by : National Research Council

Download or read book Pay for Performance written by National Research Council and published by National Academies Press. This book was released on 1991-02-01 with total page 221 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Pay for performance" has become a buzzword for the 1990s, as U.S. organizations seek ways to boost employee productivity. The new emphasis on performance appraisal and merit pay calls for a thorough examination of their effectiveness. Pay for Performance is the best resource to date on the issues of whether these concepts work and how they can be applied most effectively in the workplace. This important book looks at performance appraisal and pay practices in the private sector and describes whetherâ€"and howâ€"private industry experience is relevant to federal pay reform. It focuses on the needs of the federal government, exploring how the federal pay system evolved; available evidence on federal employee attitudes toward their work, their pay, and their reputation with the public; and the complicating and pervasive factor of politics.