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Report By The Comptroller And Auditor General Into The 2011 12
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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.
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.
Book Synopsis Holding Government to Account by : Henry C Midgley
Download or read book Holding Government to Account written by Henry C Midgley and published by Taylor & Francis. This book was released on 2024-12-03 with total page 220 pages. Available in PDF, EPUB and Kindle. Book excerpt: The National Audit Office has played an important role in the checks and balances of the UK parliamentary and political system over the last 40 years. This new book, more than just a history of the UK’s supreme audit institution, examines the very definition of accountability through both an historic and an academic lens, critically exploring questions about the role of audit in a democracy and how well it is working. Holding Government to Account draws on several unique sources of evidence, including interviews with senior officials from the National Audit Office and the civil service, as well as senior parliamentarians with experience of the NAO’s relationships with government and legislature. These interviews are supplemented by an analysis of previously unpublished manuscript material in the National Archives, examination of NAO reports and parliamentary and other reports focused on accountability. The book begins with a history of the National Audit Office in the context of the UK’s wider history. It then offers an overview of the constitutional, political and human legacies of the Exchequer and Audit Department, followed by a close examination of the National Audit Office’s leadership and decision-making from inception in 1984 through to the present. The authors conclude with an exploration of the way in which the meaning of public sector audit has evolved over time, in accordance with its wider political, ideological and material context. In doing so, they demonstrate that any question about the National Audit Office’s future and organisation is really a question about what democracy and good government mean in a modern bureaucratic state. Holding Government to Account will be of keen interest to students enrolled in courses on accounting, public administration, law and politics as well as to politicians, civil servants and Supreme Audit Institutions internationally.
Author :Great Britain: Her Majesty's Courts & Tribunals Service Publisher :The Stationery Office ISBN 13 :9780102981452 Total Pages :52 pages Book Rating :4.9/5 (814 download)
Book Synopsis Her Majesty's Courts & Tribunals Service Trust Statement 2011-12 by : Great Britain: Her Majesty's Courts & Tribunals Service
Download or read book Her Majesty's Courts & Tribunals Service Trust Statement 2011-12 written by Great Britain: Her Majesty's Courts & Tribunals Service and published by The Stationery Office. This book was released on 2013-01-18 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :Great Britain: Parliament: House of Commons: Committee of Public Accounts Publisher :The Stationery Office ISBN 13 :9780215064868 Total Pages :40 pages Book Rating :4.0/5 (648 download)
Book Synopsis House of Commons - Committee of Public Accounts: Whole of Government Accounts 2011-12 - HC 667 by : Great Britain: Parliament: House of Commons: Committee of Public Accounts
Download or read book House of Commons - Committee of Public Accounts: Whole of Government Accounts 2011-12 - HC 667 written by Great Britain: Parliament: House of Commons: Committee of Public Accounts and published by The Stationery Office. This book was released on 2013-12-12 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Whole of Government Accounts for 2011-12 presents the combined financial activities of some 3,000 organisations. It provides vital data on which Government needs to act. Key issues have been identified, such as the £19.4 billion liability for clinical negligence claims. But it is frustrating to see other issues seemingly ignored in long-term policy making and spending decisions. In one year, the public sector was defrauded of over £20 billion and the tax gap rose to £35 billion. The financial liabilities for dealing with nuclear waste also keep growing. There is room for improvement in the document itself and how it is used. Users find it hard to understand, for example, why the Government debt and deficit highlighted in the WGA differ from those reported in the ONS's National Accounts. Also, by changing definitions in its commentary published alongside the WGA, the Treasury makes it difficult to track changes over time. The Treasury's introduction in the commentary of a new concept of so-called 'direct' expenditure leaves out key costs such as the interest paid on the National Debt. The publicly owned and controlled bodies - such as Network Rail and the taxpayer owned banks - are still being excluded, in defiance of normal accounting rules. The usefulness of the WGA is also being limited by the length of time it takes to produce the document and by poor quality data from some of the bodies. The accounts have again been qualified over the completeness, timeliness and accuracy of the information supplied for schools and academies
Author :Great Britain: Parliament: House of Commons: Speaker's Committee Publisher :The Stationery Office ISBN 13 :9780215558947 Total Pages :68 pages Book Rating :4.5/5 (589 download)
Book Synopsis The Speaker's Committee by : Great Britain: Parliament: House of Commons: Speaker's Committee
Download or read book The Speaker's Committee written by Great Britain: Parliament: House of Commons: Speaker's Committee and published by The Stationery Office. This book was released on 2011-03-30 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt: On cover & title page: Political Parties, Elections and Referendums Act 2010
Book Synopsis Memorandum on the 2012 Civil Service Reform Plan by : Great Britain: National Audit Office
Download or read book Memorandum on the 2012 Civil Service Reform Plan written by Great Britain: National Audit Office and published by The Stationery Office. This book was released on 2013-01-24 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: The government published its Civil Service Reform Plan (the Plan) in June 2012 (www.civilservice.gov.uk/reform). It followed the publication of the 2011 Open Public Services White Paper (Cm.8145, ISBN 9780101814522) which called for a smaller, more strategic civil service that does less centrally, and commissions more from outside. The Plan has many themes in common with previous initiatives that attempted to reform the civil service, and adapt it to the changing needs of governments and public service users, but is arguably the broadest such reform programme since 1968. This Memorandum is intended primarily to inform the Committee's discussions with the leadership of the civil service about the Plan. Given that the Plan is less than a year old, it is not an evaluation of the reforms in the Plan, the progress made against them, or the implementation arrangements in place. It is designed to support the Committee to engage with the breadth of the Plan, so that they can use their influence to help ensure that its implementation improves efficiency, reinforces Parliamentary accountability and protects value for taxpayers and citizens. The Civil Service, in its present form as of 2012, employs 459,000 people across 106 departments and other bodies. The annual spend on Civil Service pay is £16 billion. The projected cost reduction for the Civil Service, between 2010 to 2015 is £80 billion and the projected reduction in the number of full-time equivalent civil servants over the same period is 110,000 representing about 23% of total staff.
Book Synopsis India’s Defence Economy by : Laxman Kumar Behera
Download or read book India’s Defence Economy written by Laxman Kumar Behera and published by Taylor & Francis. This book was released on 2020-10-29 with total page 198 pages. Available in PDF, EPUB and Kindle. Book excerpt: As the fourth largest military spender in the world, India has a huge defence economy supported by a budget amounting to nearly $67 billion in 2020–21. This book examines how well India’s defence economy is managed, through a detailed statistical exposition of five key themes – defence planning, expenditure, arms production, procurement and offsets. This book is based on hard-core evidence collected from multiple government and other credible sources including the ministries of Defence, Finance, and Commerce and Industry, Comptroller and Auditor General of India and the Reserve Bank of India. It discusses key issues such as the evolution of India’s defence plan; the feasibility of increasing defence spending; India’s defence acquisition system; and the recent reform measures taken under the rubric of the ‘Make in India’ initiative. Well supplemented with original tables and figures, India’s Defence Economy will be indispensable to students and researchers of defence and security studies, politics and international relations, finance, development studies, economics, strategic studies, South Asian politics, foreign policy and peace studies. It will also be of interest to defence ministry officials, senior armed forces personnel, military attachés, defence training institutes and strategic think tanks.
Book Synopsis Water security and sustainable development in an uncertain world by : Miguel R. Peña
Download or read book Water security and sustainable development in an uncertain world written by Miguel R. Peña and published by Frontiers Media SA. This book was released on 2023-10-05 with total page 197 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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.
Book Synopsis Water Pollution and Abatement Policy in India by : Debesh Chakraborty
Download or read book Water Pollution and Abatement Policy in India written by Debesh Chakraborty and published by Springer. This book was released on 2014-07-07 with total page 278 pages. Available in PDF, EPUB and Kindle. Book excerpt: India has been traditionally well-endowed with large freshwater reserves, but increasing population, urbanization and agricultural growth in recent decades are causing overexploitation of surface and groundwater. As consumption of water grows, wastewater increases significantly and in the absence of proper measures for treatment and management, is polluting existing freshwater reserves. As a result, water pollution has emerged as one of the nation’s gravest environmental threats. This book draws a link between water pollution generated by different industries and the various economic activities of the Indian economy using the Input-output framework. It constructs a detailed water pollution coefficient matrix involving different types of water pollutants. The book estimates the total amount of water pollution generated directly and indirectly in different sectors and activities, and also calculates the water pollution content in India’s foreign trade sector. It also accounts for defensive expenditure from water pollution and estimates Green GDP for the extent and scope of environmental challenges. Analysis of the result indicates the variation in the pollution content of different economic activities. Finally, the book offers a portfolio of policies and assesses the implications of such policies on pollution generation in India.
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 2011-11-23 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: Financial management at the Ministry of Justice has improved considerably since the National Audit Office last examined this subject in 2010 (HC 187, ISBN 9780102965339). The Ministry now has effective governance structures in place and, in 2010-11, managed its money far more effectively, allowing it to redeploy funds to where they were most needed. Financial management is now much more central to the operation of the organisation and the quality and consistency of financial planning and forecasting have improved. Financial information for decision making is more relevant and useful, with the Ministry's planning work allowing it to bring together a wide range of business information to estimate the financial implications of its workload. It has also improved oversight of its arm's-length bodies. The Ministry still has gaps in financial reporting skills and some of its underlying systems need further improvement. It was one of only two government departments that failed to produce their financial accounts by the 2011 summer Parliamentary recess, mainly due to the accounts for the National Offender Management Service being produced late. The Legal Services Commission, an arm's-length body of the MOJ, had the audit opinion on its 2010-11 accounts qualified owing to the potential level of error, put at an estimated £50 million. There has also been little change in how the Ministry monitors and collects assets due under confiscation orders, with the amount of outstanding debt having increased by almost £400 million in 2010-11.
Book Synopsis Customer Service Performance by : Great Britain: National Audit Office
Download or read book Customer Service Performance written by Great Britain: National Audit Office and published by The Stationery Office. This book was released on 2012-12-18 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report recognizes that HMRC has restored customer service levels from a low point in 2010, when problems with the new National Insurance and PAYE system increased the number of queries. HMRC has now dealt with long-term backlogs by employing 2,500 temporary staff, enhancing phone technology and improving productivity. In 2011-12, HMRC answered 74 per cent of phone calls, against an interim target of 58 per cent. This level of service is nevertheless low. So far in 2012-13, HMRC has improved its handling of post but its performance in handling calls has been varied. Depending on the tariff they pay their phone company, customers are charged from when their call is connected even if they are held in a queue. The NAO estimates that it cost customers £33 million in call charges while they are in the queue. Most of HMRC's numbers are still 0845 numbers which result in high call charges for some customers. It is, however, investigating alternatives. NAO analysis indicates that, by the end of 2012-13 and through 2013-14, HMRC could achieve its target of answering 90 per cent of calls. However, by 2014-15, HMRC will have reduced numbers of contact centre staff so will need to redeploy large numbers of back-office processing staff to answer telephones. There is also uncertainty about the impact on call volumes of large-scale changes, such as the introduction of Real Time Information and the transition to universal credit.
Author :Great Britain: Parliament: House of Commons: Committee of Public Accounts Publisher :Stationery Office ISBN 13 :9780215057419 Total Pages :40 pages Book Rating :4.0/5 (574 download)
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
Book Synopsis Legally Victimising National Monuments by : Dr. Krishan Mahajan
Download or read book Legally Victimising National Monuments written by Dr. Krishan Mahajan and published by Notion Press. This book was released on 2018-05-30 with total page 272 pages. Available in PDF, EPUB and Kindle. Book excerpt: Can Parliament and the Union Government deprive Indians of their cultural heritage right to monuments? How has this deprivation been achieved by using the legislative process? Has the judicial culture of the Supreme Court been able to return to Indians this cultural heritage right? Can nationally important monuments be protected in a contrary political economy? How to retrieve and restore to Indians the fundamental right to the distinct culture of monuments by understanding what a monument is?
Book Synopsis Corporate Governance and the Nuclear Industry by : Barry Pemberton
Download or read book Corporate Governance and the Nuclear Industry written by Barry Pemberton and published by Routledge. This book was released on 2015-09-16 with total page 347 pages. Available in PDF, EPUB and Kindle. Book excerpt: Corporate Governance and the Nuclear Industry explores the UK nuclear Legacy - governance issues associated with the decommissioning of a range of early-generation civil nuclear facilities. This book traces how we got here and the risks that have been taken, whilst presenting new research and thinking that is required to manage our nuclear Legacy. The book addresses a new analytical approach using notions of governance to review key historic events. This approach analyses these events using concepts of stakeholder control, accountability and regulation. Using these concepts and undertaking a more detailed analysis of the Legacy’s current governance arrangements; the conventional public sector-based solutions that attempt to harness private sector expertise, this book will contrast these with government responses to determine the degree of control over the Legacy and any possible control issues. Corporate Governance and the Nuclear Industry concludes that we need to recognise the legacy’s problems as exceptional rather than prosaic, and suggests that this requires exceptional governance solutions rather than the current form that is clearly failing.
Author :Great Britain: Parliament: House of Commons: Committee of Public Accounts Publisher :The Stationery Office ISBN 13 :9780215062499 Total Pages :44 pages Book Rating :4.0/5 (624 download)
Book Synopsis House of Commons - Committee of Public Accounts: HM Revenue & Customs: Progress in Tackling Tobacco Smuggling - HC 297 by : Great Britain: Parliament: House of Commons: Committee of Public Accounts
Download or read book House of Commons - Committee of Public Accounts: HM Revenue & Customs: Progress in Tackling Tobacco Smuggling - HC 297 written by Great Britain: Parliament: House of Commons: Committee of Public Accounts and published by The Stationery Office. This book was released on 2013-10-10 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tobacco smuggling represents a significant risk to revenues. It undermines initiatives to reduce smoking and it is linked to the activities of organised criminal gangs. HMRC estimates that duty not paid on tobacco smoked in the UK in 2010-11 resulted in revenue losses of around £1.9 billion. Some 9% of cigarettes and 38% of hand-rolling tobacco sold in the UK are estimated to be illicit, yet there were only 265 prosecutions for tobacco smuggling in 2012-13. HMRC's 2010 Spending Review settlement included £25 million over four years to invest in new initiatives to tackle tobacco smuggling. However HMRC was also required to find efficiency savings so total spending on HMRC's tobacco strategy in 2011-12 rose by only £3 million to £68.9 million and fell to £67.4 million in 2012-13. By the end of 2012-13, three of the five Spending Review-funded projects had yielded nothing and the Committee is not convinced that the Spending Review projects will deliver the £900 million benefit, in terms of revenue loss prevented, that HMRC now predicts they will achieve by March 2015. The Department has also failed to challenge UK tobacco manufacturers who turn a blind eye to the avoidance of UK tax by supplying more of their products to European countries than the legitimate market in those countries could possibly require. The tobacco then finds its way back into the UK market without tax being paid. The supply of some brands of hand-rolling tobacco to some countries in 2011 exceeded legitimate demand by 240%.
