Author: Great Britain: Parliament: House of Commons: International Development Committee
Publisher: The Stationery Office
ISBN: 9780215053183
Category : Business & Economics
Languages : en
Pages : 86
Book Description
About two-thirds of DFID's expenditure in 2011-12, including nearly 40% of its bilateral spending, went through multilateral organisations even though they have higher administrative costs. This represents a major change in recent years and has been accompanied by a decline in direct aid to recipient Governments. DFID argues that the change is not a reflection of its need to spend money quickly, but a result of the reduced need for budget support in countries with rising tax bases and improved financial management, as well as its focus on fragile states. The DFID needs to ensure that it has thoroughly examined other options such as greater use of local NGOs and sector budget support. DFID has switched expenditure from low income to middle income countries, in part because several countries with a large number of poor people have recently graduated to middle-income status. Policy towards middle income countries varies and DFID needs establish and make public the criteria it will use to inform decisions of when and how it should cease to provide aid. DFID should also consider establishing a Development Bank - that could offer concessional loans alongside grant aid and would free from the constraint of having to ensure that cash was spent by the end of the financial year. Staffing also may still not be sufficient to oversee the huge expenditure of UK taxpayers' money undertaken by multilaterals. MPs remain concerned that DFID's has ended its bilateral programme in one of the world's poorest countries, Burundi, and is urging the new Secretary of State to re-instate it.
Department for International Development's Annual Report and Accounts 2011-12
Author: Great Britain: Parliament: House of Commons: International Development Committee
Publisher: The Stationery Office
ISBN: 9780215053183
Category : Business & Economics
Languages : en
Pages : 86
Book Description
About two-thirds of DFID's expenditure in 2011-12, including nearly 40% of its bilateral spending, went through multilateral organisations even though they have higher administrative costs. This represents a major change in recent years and has been accompanied by a decline in direct aid to recipient Governments. DFID argues that the change is not a reflection of its need to spend money quickly, but a result of the reduced need for budget support in countries with rising tax bases and improved financial management, as well as its focus on fragile states. The DFID needs to ensure that it has thoroughly examined other options such as greater use of local NGOs and sector budget support. DFID has switched expenditure from low income to middle income countries, in part because several countries with a large number of poor people have recently graduated to middle-income status. Policy towards middle income countries varies and DFID needs establish and make public the criteria it will use to inform decisions of when and how it should cease to provide aid. DFID should also consider establishing a Development Bank - that could offer concessional loans alongside grant aid and would free from the constraint of having to ensure that cash was spent by the end of the financial year. Staffing also may still not be sufficient to oversee the huge expenditure of UK taxpayers' money undertaken by multilaterals. MPs remain concerned that DFID's has ended its bilateral programme in one of the world's poorest countries, Burundi, and is urging the new Secretary of State to re-instate it.
Publisher: The Stationery Office
ISBN: 9780215053183
Category : Business & Economics
Languages : en
Pages : 86
Book Description
About two-thirds of DFID's expenditure in 2011-12, including nearly 40% of its bilateral spending, went through multilateral organisations even though they have higher administrative costs. This represents a major change in recent years and has been accompanied by a decline in direct aid to recipient Governments. DFID argues that the change is not a reflection of its need to spend money quickly, but a result of the reduced need for budget support in countries with rising tax bases and improved financial management, as well as its focus on fragile states. The DFID needs to ensure that it has thoroughly examined other options such as greater use of local NGOs and sector budget support. DFID has switched expenditure from low income to middle income countries, in part because several countries with a large number of poor people have recently graduated to middle-income status. Policy towards middle income countries varies and DFID needs establish and make public the criteria it will use to inform decisions of when and how it should cease to provide aid. DFID should also consider establishing a Development Bank - that could offer concessional loans alongside grant aid and would free from the constraint of having to ensure that cash was spent by the end of the financial year. Staffing also may still not be sufficient to oversee the huge expenditure of UK taxpayers' money undertaken by multilaterals. MPs remain concerned that DFID's has ended its bilateral programme in one of the world's poorest countries, Burundi, and is urging the new Secretary of State to re-instate it.
Government Auditing Standards - 2018 Revision
Author: United States Government Accountability Office
Publisher: Lulu.com
ISBN: 0359536395
Category : Reference
Languages : en
Pages : 234
Book Description
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.
Publisher: Lulu.com
ISBN: 0359536395
Category : Reference
Languages : en
Pages : 234
Book Description
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.
Department for International Development annual report and resource accounts 2010-11 and business plan 2011-15
Author: Great Britain: Parliament: House of Commons: International Development Committee
Publisher: The Stationery Office
ISBN: 9780215042910
Category : Business & Economics
Languages : en
Pages : 76
Book Description
While DFID's total budget is increasing, the Department will both restrict operating costs to 2% by 2014-15 and reduce its administrative costs by a third in real terms, from £128 million in 2010-11 to £94 million by 2014-15. This report warns that capping operational costs and staff numbers may not reduce overall costs or improve effective delivery of development assistance. The International Development Committee also raises concerns that cost pressures are driving DFID to use consultants to deliver its programmes, rather than in-house expertise. The Department spends £450 million on technical cooperation per year. Much of this is good work, yet it was unclear exactly what this money was spent on, or how effective it was and the extent to which external providers were used. DFID needs to improve its assessment of which projects and services it should use consultants for; and assess more carefully the use of consultants to manage the Department's own delivery programmes. In its efforts to reduce administrative spending DFID might be 'exporting' these costs to other organisations, including NGOs and multilateral aid organisations, with higher real administration costs. The Department should assess the best and most effective way to deliver development assistance as it may be able to do it more cheaply and effectively than external organisations. The report recommends that the Department improves its tracking of and reporting on the total cost of administering its aid programme with the aim of quantifying how much aid actually ends up reaching recipients.
Publisher: The Stationery Office
ISBN: 9780215042910
Category : Business & Economics
Languages : en
Pages : 76
Book Description
While DFID's total budget is increasing, the Department will both restrict operating costs to 2% by 2014-15 and reduce its administrative costs by a third in real terms, from £128 million in 2010-11 to £94 million by 2014-15. This report warns that capping operational costs and staff numbers may not reduce overall costs or improve effective delivery of development assistance. The International Development Committee also raises concerns that cost pressures are driving DFID to use consultants to deliver its programmes, rather than in-house expertise. The Department spends £450 million on technical cooperation per year. Much of this is good work, yet it was unclear exactly what this money was spent on, or how effective it was and the extent to which external providers were used. DFID needs to improve its assessment of which projects and services it should use consultants for; and assess more carefully the use of consultants to manage the Department's own delivery programmes. In its efforts to reduce administrative spending DFID might be 'exporting' these costs to other organisations, including NGOs and multilateral aid organisations, with higher real administration costs. The Department should assess the best and most effective way to deliver development assistance as it may be able to do it more cheaply and effectively than external organisations. The report recommends that the Department improves its tracking of and reporting on the total cost of administering its aid programme with the aim of quantifying how much aid actually ends up reaching recipients.
Ordnance Survey Annual Report and Accounts 2011-12
Author: Great Britain. Ordnance Survey
Publisher:
ISBN: 9780102976311
Category : Political Science
Languages : en
Pages : 112
Book Description
Publisher:
ISBN: 9780102976311
Category : Political Science
Languages : en
Pages : 112
Book Description
Ministry of Defence Annual Report and Accounts 2012-13
Author: Great Britain: Parliament: House of Commons: Defence Committee
Publisher: The Stationery Office
ISBN: 9780215054647
Category : Technology & Engineering
Languages : en
Pages : 72
Book Description
For the sixth successive year, the Ministry of Defence Accounts were qualified. The Qualifications covered non-compliance with international reporting standards on the treatment of some contracts; lack of audit evidence on the valuation of inventory (worth some £3 billion) and of capital spares (worth some £7 billion); and on the regularity of the Accounts because of the failure to obtain approval for the remuneration package of the Chief of Defence Materiel. The MoD was also five months late in submitting its audited accounts to Parliament. The National Audit Office had found errors in its sample examination of accruals and so the MoD decided to resolve these problems before submitting the accounts. The MoD said they did not have the necessary expertise to manage the financial complexity that featured in the implementation of the Strategic Defence and Security Review so sought assistance. The MoD should ensure its people have the right skills to deal with all financial problems so that they do not need to bring in expensive external accountants. There is also concern about the MoD's reluctance to estimate the full costs of its operations in Afghanistan, Iraq and Libya. The NAO did not consider that the MoD has adequate information, especially with respect to recording the cost of its activities and outputs, to run its business effectively. The MoD should set out its commitment to improving its management information. It is also vital that defence spending remains at more than 2 per cent of GDP in line with the UK's NATO commitment.
Publisher: The Stationery Office
ISBN: 9780215054647
Category : Technology & Engineering
Languages : en
Pages : 72
Book Description
For the sixth successive year, the Ministry of Defence Accounts were qualified. The Qualifications covered non-compliance with international reporting standards on the treatment of some contracts; lack of audit evidence on the valuation of inventory (worth some £3 billion) and of capital spares (worth some £7 billion); and on the regularity of the Accounts because of the failure to obtain approval for the remuneration package of the Chief of Defence Materiel. The MoD was also five months late in submitting its audited accounts to Parliament. The National Audit Office had found errors in its sample examination of accruals and so the MoD decided to resolve these problems before submitting the accounts. The MoD said they did not have the necessary expertise to manage the financial complexity that featured in the implementation of the Strategic Defence and Security Review so sought assistance. The MoD should ensure its people have the right skills to deal with all financial problems so that they do not need to bring in expensive external accountants. There is also concern about the MoD's reluctance to estimate the full costs of its operations in Afghanistan, Iraq and Libya. The NAO did not consider that the MoD has adequate information, especially with respect to recording the cost of its activities and outputs, to run its business effectively. The MoD should set out its commitment to improving its management information. It is also vital that defence spending remains at more than 2 per cent of GDP in line with the UK's NATO commitment.
Annual Report and Accounts of the National Archives 2013-14
Author: National Archives (Great Britain)
Publisher:
ISBN: 9781474105071
Category :
Languages : en
Pages : 104
Book Description
Publisher:
ISBN: 9781474105071
Category :
Languages : en
Pages : 104
Book Description
Holding Government to Account
Author: Henry C Midgley
Publisher: Taylor & Francis
ISBN: 1040266169
Category : Political Science
Languages : en
Pages : 220
Book Description
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.
Publisher: Taylor & Francis
ISBN: 1040266169
Category : Political Science
Languages : en
Pages : 220
Book Description
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.
The Economic Constitution
Author: Tony Prosser
Publisher:
ISBN: 0199644535
Category : Law
Languages : en
Pages : 296
Book Description
There has been little analysis of the constitutional framework for management of the UK economy, either in constitutional law or regulatory studies. This is in contrast to many other countries where the concept of an 'economic constitution' is well established, as it is in the law of the European Union. Given the extensive role of the state in attempting to resolve recent financial crises in the UK and elsewhere in Europe, it is particularly important to develop such an analysis. This book sets out different meanings of an economic constitution, and applies them to key areas of economic management, including taxation and public borrowing, the management of public spending, (including the Spending Review), monetary policy, financial services regulation, industrial policy (including state shareholdings) and government contracting. It analyses the key institutions involved such as the Treasury and the Bank of England, also including a number of less well-known bodies such as the Office for Budget Responsibility. There is also coverage of the international context in which these institutions operate especially the European Union and the World Trade Organisation. It thus provides an account of the public law applying to economic management in the UK. This book also adopts a critical approach, assessing the degree to which there is coherence in the arrangements for economic management, the degree to which economic policy-making is constrained by constitutional norms, and the degree to which economic management is subject to deliberation and accountability through Parliament, the courts and other institutions.
Publisher:
ISBN: 0199644535
Category : Law
Languages : en
Pages : 296
Book Description
There has been little analysis of the constitutional framework for management of the UK economy, either in constitutional law or regulatory studies. This is in contrast to many other countries where the concept of an 'economic constitution' is well established, as it is in the law of the European Union. Given the extensive role of the state in attempting to resolve recent financial crises in the UK and elsewhere in Europe, it is particularly important to develop such an analysis. This book sets out different meanings of an economic constitution, and applies them to key areas of economic management, including taxation and public borrowing, the management of public spending, (including the Spending Review), monetary policy, financial services regulation, industrial policy (including state shareholdings) and government contracting. It analyses the key institutions involved such as the Treasury and the Bank of England, also including a number of less well-known bodies such as the Office for Budget Responsibility. There is also coverage of the international context in which these institutions operate especially the European Union and the World Trade Organisation. It thus provides an account of the public law applying to economic management in the UK. This book also adopts a critical approach, assessing the degree to which there is coherence in the arrangements for economic management, the degree to which economic policy-making is constrained by constitutional norms, and the degree to which economic management is subject to deliberation and accountability through Parliament, the courts and other institutions.
Higher Education Funding Council for England annual report and accounts 2010-11
Author: Higher Education Funding Council for England
Publisher: The Stationery Office
ISBN: 9780102971286
Category : Political Science
Languages : en
Pages : 124
Book Description
Higher Education Funding Council for England annual report and Accounts 2010-11
Publisher: The Stationery Office
ISBN: 9780102971286
Category : Political Science
Languages : en
Pages : 124
Book Description
Higher Education Funding Council for England annual report and Accounts 2010-11
Model Rules of Professional Conduct
Author: American Bar Association. House of Delegates
Publisher: American Bar Association
ISBN: 9781590318737
Category : Law
Languages : en
Pages : 216
Book Description
The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.
Publisher: American Bar Association
ISBN: 9781590318737
Category : Law
Languages : en
Pages : 216
Book Description
The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.