Auditing Practices In Local Governments

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Auditing Practices In Local Governments
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Author : Laurence Ferry
language : en
Publisher: Emerald Group Publishing
Release Date : 2022-06-15
Auditing Practices In Local Governments written by Laurence Ferry and has been published by Emerald Group Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-06-15 with Business & Economics categories.
Through a comparative analysis of the development of auditing practices in governments across the globe, Auditing Practices in Local Governments: An International Comparison provides a contemporary overview of public sector auditing practices at both local and state level.
Auditing Practices In Local Governments
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Author : Laurence Ferry
language : en
Publisher: Emerald Group Publishing
Release Date : 2022-06-15
Auditing Practices In Local Governments written by Laurence Ferry and has been published by Emerald Group Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-06-15 with Business & Economics categories.
Through a comparative analysis of the development of auditing practices in governments across the globe, Auditing Practices in Local Governments: An International Comparison provides a contemporary overview of public sector auditing practices at both local and state level.
Managing Local Government For Improved Performance
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Author : Brian W. Rapp
language : en
Publisher: Routledge
Release Date : 2019-03-04
Managing Local Government For Improved Performance written by Brian W. Rapp and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-03-04 with Political Science categories.
After working for nearly three years to improve the performance of the government of Flint, Michigan—and discovering that there was no comprehensive work on the subject of local-government management to refer to—Brian Rapp and Frank M. Patitucci felt a personal as well as a professional need to write a book that would help them understand their successes and failures, and that would help others do a better job in similar situations. The result, this book, is unique both in its approach and in its presentation. The authors, establishing a conceptual framework within which to understand their subject, use Flint as a case city to examine the practical impact of factors affecting city government, and they indicate the major standards and criteria that should be applied in evaluating that impact. Although they recognize that within each city there are unique conditions that make a blanket prescription impossible, the authors are nevertheless convinced that many individuals both in and out of government can do something to improve the performance of their city government, and they have set out to help these individuals understand, in the most concrete terms possible, how they might go about it.
Public Sector Accounting Accountability And Governance
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Author : Robyn Pilcher
language : en
Publisher: Routledge
Release Date : 2018-07-17
Public Sector Accounting Accountability And Governance written by Robyn Pilcher and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-07-17 with Business & Economics categories.
Funded by taxation, public spending cannot be separated from politics and ensuring efficiency and effectiveness is always high on the political and policy agenda. Accounting, accountability, governance and auditing are essential ingredients in evaluating public sector performance. Australia and New Zealand are world leaders when it comes to public sector accounting—such as being the first to introduce transaction-neutral accounting standards. This edited collection considers current issues impacting the public sector by primarily drawing upon experiences of Australia and New Zealand. Then, by combining history (from the time of the Domesday book, early sovereignty and Shakespeare) with current practice (differential reporting, international financial reporting standards, government performance, voter turnout, joined-up government and auditing practices), we use these experiences to illuminate the global issues of public sector accounting, accountability and governance. Based on rigorous research by top public sector researchers, this edited collection offers a multitude of future research ideas to enable those interested in following this pathway—whether they are in Australia, New Zealand, the United Kingdom, Europe, the United States of America, Africa or anywhere else in the world—an avenue to traverse.
Audit And Inspection Of Local Authorities
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Author : Great Britain: Parliament: House of Commons: Communities and Local Government Committee
language : en
Publisher: The Stationery Office
Release Date : 2011-07-07
Audit And Inspection Of Local Authorities written by Great Britain: Parliament: House of Commons: Communities and Local Government Committee and has been published by The Stationery Office this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-07-07 with Political Science categories.
Local authority control of audit and performance provides opportunities to improve value for money and to focus more closely on local priorities. However, there are significant risks to accountability for public money unless new legal and practical arrangements are put in place to uphold the vital principle of auditor independence. Until now the Audit Commission has been the regulator, commissioner and major provider of local government audit services (undertaking 70% of the local government audit and commissioning the remaining 30% under contract from five private audit firms). Under the changes proposed, local government will in future appoint their own auditors. The Government plans to introduce a public audit bill in the autumn. The Committee argues this legislation must set out a number of key principles to govern public audit arrangements in the future: strict adherence to the principle of auditor independence; a majority of independent members on any local audit committee; additional safeguards to ensure the continued effectiveness of public interest reporting; a proportionate and risk based approach to the scope of local government audit - to permit local innovation and application, particularly with regards to local value for money work. The Committee also welcomes the LGA's proposals for sector-led performance management, but calls on the Government to clarify arrangements for intervention in the exceptional cases of serious corporate or service failure. It also repeats its call for the Government to examine the contribution which robust local government scrutiny arrangements could make to improving local government performance.
Accounting And Auditing Practices And Procedures
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Author : United States. Congress. Senate. Committee on Governmental Affairs. Subcommittee on Reports, Accounting, and Management
language : en
Publisher:
Release Date : 1977
Accounting And Auditing Practices And Procedures written by United States. Congress. Senate. Committee on Governmental Affairs. Subcommittee on Reports, Accounting, and Management and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1977 with Corporations categories.
Local Public Financial Management
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Author : Anwar Shah
language : en
Publisher: World Bank Publications
Release Date : 2007
Local Public Financial Management written by Anwar Shah and has been published by World Bank Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007 with Political Science categories.
Transparent and prudent local financial management has come to be recognized as critical to the integrity of local public sector and to gaining and retaining trust of local residents. Such integrity and trust is sometimes lacking in some local governments in developing countries, especially in the Africa region. This volume attempts to provide practical guidance to local governments interested in establishing sound financial management systems. Leading international experts have contributed to all relevant aspects of local public financial management - cash management, internal controls, accounts, audits, and debt management.
Draft Local Audit Bill
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Author : Great Britain: Parliament: House of Commons: Draft Local Audit Bill ad Hoc Committee
language : en
Publisher: The Stationery Office
Release Date : 2013-01-17
Draft Local Audit Bill written by Great Britain: Parliament: House of Commons: Draft Local Audit Bill ad Hoc Committee and has been published by The Stationery Office this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-01-17 with Political Science categories.
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.
Handbook Of Public Budgeting
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Author : Jack Rabin
language : en
Publisher: CRC Press
Release Date : 1992-02-26
Handbook Of Public Budgeting written by Jack Rabin and has been published by CRC Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 1992-02-26 with Political Science categories.
The Handbook is organized around two major themes: the budget process and budgeting fundamentals. Each chapter is a bibliographical treatise providing an in-depth overview of a major subfield of the disciple. The first section of the volume, on the budget process, presents background theories, histo
Internal Audit Practice From A To Z
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Author : Patrick Onwura Nzechukwu
language : en
Publisher: CRC Press
Release Date : 2016-11-25
Internal Audit Practice From A To Z written by Patrick Onwura Nzechukwu and has been published by CRC Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-11-25 with Business & Economics categories.
This book addresses the practice of internal auditing using GAAS (Generally Accepted Auditing Standards), GAGAS (Generally Accepted Government Auditing Standards) and International Standards for the Professional Practice of Internal Auditing (Standards) as enunciated by the IIA. Unique in that it is primarily written to guide internal auditors in the process and procedures necessary to carry out professionally accepted internal audit functions, it includes everything necessary to start, complete and evaluate an internal audit practice, simplifying the task for even non-professionals.