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Author: Government Accounting Office
Publisher: www.Militarybookshop.CompanyUK
ISBN: 9781780397030
Category : Business & Economics
Languages : en
Pages : 242
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Book Description
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: Government Accounting Office
Publisher: www.Militarybookshop.CompanyUK
ISBN: 9781780397030
Category : Business & Economics
Languages : en
Pages : 242
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Book Description
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: Great Britain. Parliament. House of Commons. Committee of Public Accounts
Publisher: The Stationery Office
ISBN: 0215080963
Category : Business & Economics
Languages : en
Pages : 20
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Book Description
This is the fourth WGA to be published and it remains the most comprehensive picture of the government's income, expenditures, assets and liabilities that is available. Parliament lacks real visibility over the government's delivery of its deficit reduction measures under the current Spending Review. The government has currently delivered only half of its planned measures to balance public sector income and expenditure (fiscal consolidation measures). The experience in the delivery of consolidation measures to date, where for example the planned increases in tax revenues have not been realised, also show that the government will face a significant challenge in delivering the next phase of the consolidation. In assessing the government's performance in its management of public finances, the WGA is now an essential tool in supporting Parliamentary accountability. The Treasury has been slow in ensuring that all parts of the public sector comply with the government's expectations on pay restraint, particularly in setting the pay of senior staff. The Committee welcomes the steps the Treasury has taken to ensure that 'off payroll' arrangements within central government are made more transparent and that the Treasury is sanctioning government bodies when they fail to comply with the guidance.
Author: Henry C Midgley
Publisher: Taylor & Francis
ISBN: 1040266169
Category : Political Science
Languages : en
Pages : 220
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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.
Author: Great Britain: Parliament: House of Commons: Defence Committee
Publisher: The Stationery Office
ISBN: 9780215054647
Category : Technology & Engineering
Languages : en
Pages : 72
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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.
Author: Royal Trustees
Publisher: Stationery Office
ISBN: 9780102984248
Category : Business & Economics
Languages : en
Pages : 84
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Book Description
The Sovereign Grant Act 2011 which came into effect from 1 April 2012 consolidated the funding provided to support the official duties of the Queen and maintain the Occupied Royal Palaces that up to 31 March 2012 had been provided under the Civil List and the Grants-in-aid for the maintenance of the Occupied Royal Palaces, Royal Travel and Communications and Information. The Queen's official expenditure is met from public funds in exchange for the surrender by The Queen of the revenue from the Crown Estate. The Sovereign Grant was set at 31.0 million pounds for 2012-13. Official expenditure met by this Grant in 2012-13 amounted to 33.3 million pounds, an increase of 0.9 million (2.6 percent) in absolute terms and a decrease of 0.2 percent in real terms compared to the previous year. The equivalent of the excess of expenditure over the Sovereign Grant of 2.3 million in 2012-3 was drawn down from the Sovereign Grant Reserve. From 2013-14 the Sovereign Grant will be calculated based on 15 percent of the income account net surplus of the Crown Estate for the financial year two years previous. The Crown Estate surplus for the financial year 2011-12 amounted to 240.2 million pounds thereby producing a Sovereign Grant of 36.1 million for 2013-14
Author: Great Britain. Ordnance Survey
Publisher:
ISBN: 9780102983616
Category : Political Science
Languages : en
Pages : 76
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Book Description
Author: Great Britain: National Audit Office
Publisher: The Stationery Office
ISBN: 9780102987034
Category : Political Science
Languages : en
Pages : 60
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Book Description
In this memorandum 'Managing government suppliers', the NAO welcomes the fact that the Cabinet Office is now asserting government's position with contractors in way that its scale as a customer merits. Specifically, this has enabled government to get greater value from contracting and has sent signals that government is willing to be tough on underperformance. However, the Cabinet Office still faces a number of challenges in developing a more mature approach. It is currently focused on short-term savings and has adopted a robust approach with departments and suppliers, which has enabled it to report significant savings from contract renegotiations. However, this approach will become harder over time, and risks missing out on achieving longer-term value for money through innovation and investment. There is a balance to be struck between tough negotiations and maintaining relationship with suppliers in the long term, if government is to maintain competition in public sector markets. The Cabinet Office is seeking to reform commercial practice across Government with the development of the Crown Commercial Service. There is a risk that the ambitions are not matched by the right resources, capability and information. It has gaps in commercial experience and expertise below senior levels, while its information on its 40 strategic suppliers is inconsistent and incomplete. A related report 'The role of major contractors in the delivery of public services' (HC 810, session 2013-14, ISBN 9780102987027) sets out some of the benefits that can be achieved through contracting but highlights issues that deserve greater public scrutiny.
Author: Vinod Kumar (Educator)
Publisher: Accounting Education
ISBN:
Category : Business & Economics
Languages : en
Pages : 97
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Book Description
Audit MADE Easy eBook helps you to become Professional Auditor. You will learn auditing skill in this ebook. You will understand methods of obtaining right evidence, internal audit, audit of income statement, audit of balance sheet, IT audit and making of audit report. Moreover, you will learn audit and assurance standards for better practice as auditor as per rules and regulations in auditing profession.
Author: Richard M.S. Wilson
Publisher: Routledge
ISBN: 1134511515
Category : Business & Economics
Languages : en
Pages : 799
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Book Description
Many enquiries into the state of accounting education/training, undertaken in several countries over the past 40 years, have warned that it must change if it is to be made more relevant to students, to the accounting profession, and to stakeholders in the wider community. This book’s over-riding aim is to provide a comprehensive and authoritative source of reference which defines the domain of accounting education/training, and which provides a critical overview of the state of this domain (including emerging and cutting edge issues) as a foundation for facilitating improved accounting education/training scholarship and research in order to enhance the educational base of accounting practice. The Routledge Companion to Accounting Education highlights the key drivers of change - whether in the field of practice on the one hand (e.g. increased regulation, globalisation, risk, and complexity), or from developments in the academy on the other (e.g. pressures to embed technology within the classroom, or to meet accreditation criteria) on the other. Thirty chapters, written by leading scholars from around the world, are grouped into seven themed sections which focus on different facets of their respective themes – including student, curriculum, pedagogic, and assessment considerations.
Author: Digdem Soyaltin
Publisher: CRC Press
ISBN: 1315395851
Category : Political Science
Languages : en
Pages : 189
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Book Description
Addressing the need for a nuanced and subtle set of circumstances and factors, this book presents detailed and context-sensitive empirical evidence by comparing differential institutional changes in Turkey’s public sector with regard to the civil administration, public finance management and public procurement, and the influence wielded by the EU, the IMF, the World Bank, the OECD and other external actors . It shows that when the costs emanating from power struggles between politicians and bureaucrats are low and co-ordination between administrative stakeholders is high, external actors have a greater role to play in this process
