[PDF] United States Government Accountability Office eBook
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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.
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.
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.
Contains a selection of major decisions of the GAO. A digest of all decisions has been issued since Oct. 1989 as: United States. General Accounting Office. Digests of decisions of the Comptroller General of the United States. Before Oct. 1989, digests of unpublished decisions were issued with various titles.
Author : Robin J. Kempf Publisher : University Press of Kansas Page : 190 pages File Size : 49,46 MB Release : 2020-01-20 Category : Political Science ISBN : 0700628975
Migrant children separated from their parents. A scheme to defraud Cook County using property tax breaks. An undisclosed thirty-year business relationship between city officials in Baltimore. These are the sorts of headlines regularly generated by offices of inspector general (OIGs)—bureaucratic units dedicated to government accountability that are commonly independent of the agencies they are charged with overseeing. In 1976, OIGs were virtually unheard of and were largely at the federal level, but today there are more than 170 OIGs overseeing state and local government entities. Why have OIGs been so widely adopted, and what do they do? How do they contribute to accountability, and what are their limitations? In The Power of Accountability Robin J. Kempf sets out to address these questions with empirical data and to examine the conflicts that have led to variations in the design and implementation of OIGs. In doing so she explores the power of the concept of the inspector general: an institutional model for keeping subnational government units accountable to the public. As more and more government entities have created offices of inspector general, practitioners in this developing field have recommended an archetypal structure for these agencies that assures their authority and independence. Why then, The Power of Accountability asks, have so many states and localities incorporated significant deviations from this recommended model in their design? Through an extensive review of government websites, laws, and ordinances; original surveys of the identified OIGs; legislative histories; and interviews with thirty-eight OIG staff in eight states, Kempf analyzes why OIGs have proliferated, why and how they work differently in various jurisdictions, and what effect these variations in design have on the effectiveness of OIGs as a mechanism of accountability. The ever-expanding call for accountability in government drives the increasing demand for offices of inspector general, which necessarily entails intense political maneuvering. The Power of Accountability is a uniquely useful resource for judging whether, under what circumstances, and how well OIGs fulfill their intended purpose and serve the public interest.
The Congressional Record is the official record of the proceedings and debates of the United States Congress. It is published daily when Congress is in session. The Congressional Record began publication in 1873. Debates for sessions prior to 1873 are recorded in The Debates and Proceedings in the Congress of the United States (1789-1824), the Register of Debates in Congress (1824-1837), and the Congressional Globe (1833-1873)
The Plum Book is published by the Senate Committee on Homeland Security and Governmental Affairs and House Committee on Oversight and Reform alternately after each Presidential election. The Plum Book is used to identify Presidential appointed and other positions within the Federal Government. The publication lists over 9,000 Federal civil service leadership and support positions in the legislative and executive branches of the Federal Government that may be subject to noncompetitive appointment. The duties of many such positions may involve advocacy of Administration policies and programs and the incumbents usually have a close and confidential working relationship with the agency head or other key officials. The Plum Book was first published in 1952 during the Eisenhower administration. When President Eisenhower took office, the Republican Party requested a list of government positions that President Eisenhower could fill. The next edition of the Plum Book appeared in 1960 and has since been published every four years, just after the Presidential election.
This United States Government Accountability Office (GAO) manual, GAO "Yellow Book" Government Auditing Standards Technical Update April 2021, is effective for financial audits, attestation engagements, and reviews of financial statements and for performance audits. This revision contains major changes from, and supersedes, the 2011 and 2018 revisions.