To Improve Budgeting, Accounting, and Auditing Methods of the Federal Government

To Improve Budgeting, Accounting, and Auditing Methods of the Federal Government PDF Author: United States. Congress. Senate. Expenditures in the Executive Departments
Publisher:
ISBN:
Category :
Languages : en
Pages : 274

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To Improve Budgeting, Accounting, and Auditing Methods of the Federal Government

To Improve Budgeting, Accounting, and Auditing Methods of the Federal Government PDF Author: United States. Congress. Senate. Expenditures in the Executive Departments
Publisher:
ISBN:
Category :
Languages : en
Pages : 274

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Book Description


To Improve Budgeting, Accounting, and Auditing Methods of the Federal Government

To Improve Budgeting, Accounting, and Auditing Methods of the Federal Government PDF Author: United States. Congress. Senate. Committee on Expenditures in the Executive Departments
Publisher:
ISBN:
Category : Budget
Languages : en
Pages : 255

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Book Description
Considers (81) S. 2054.

To Improve Budgeting, Accounting, and Auditing Methods of the Federal Government

To Improve Budgeting, Accounting, and Auditing Methods of the Federal Government PDF Author:
Publisher:
ISBN:
Category : Budget
Languages : en
Pages : 255

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Book Description
Considers (81) S. 2054.

Wiley Federal Government Auditing

Wiley Federal Government Auditing PDF Author: Edward F. Kearney
Publisher: John Wiley & Sons
ISBN: 1118555856
Category : Business & Economics
Languages : en
Pages : 438

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Book Description
The most practical, authoritative guide to Federal Government auditing Now in its second edition, Wiley Federal Government Auditing is authored by four CPAs who are partners at Kearney & Company, a CPA firm that specializes in providing auditing, accounting, and information technology services to the Federal Government. This single-source reference provides you with up-to-date information on applicable laws, regulations, and audit standards. Created for both professionals and others performing Federal Government audits, this guide condenses the abundant, complex criteria for Federal Government auditing into concise, accessible topics you'll refer to frequently and presents: An easy-to-navigate format that allows you to find needed information quickly Detailed guidance on what, why, how, and by whom Federal audits should be made Discussion on internal control over Federal financial reporting Recent developments in auditing standards Federal financial statements, budgeting, accounting, and more Coverage of the scope and work required in an audit of Federal departments and agencies Examples of Federal audits Separate chapters devoted to auditing and evaluating Federal IT systems; performance audits; procurement and contract audits; and grant audits Written in a non-technical style and complete with helpful exhibits, this guide is a "go-to" reference for government auditors, Inspectors General, public accountants, military comptrollers, legislators, state and local government auditors, budget offices, financial managers, and financial analysts. The content also applies to contractors and grantees, universities, and other nonprofits and organizations that have repeated financial dealings with the Federal Government.

Government Auditing Standards - 2018 Revision

Government Auditing Standards - 2018 Revision PDF Author: United States Government Accountability Office
Publisher: Lulu.com
ISBN: 0359536395
Category : Reference
Languages : en
Pages : 234

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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.

Accounting for Governments

Accounting for Governments PDF Author: Jesse Hughes
Publisher: Independently Published
ISBN: 9781092763110
Category :
Languages : en
Pages : 806

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Book Description
Michael Parry and Jesse Hughes have written the only book that comprehensively examines government financial management addressing the conceptual issues, challenges and detailed techniques in countries in every region of the world. "Accounting for Governments: from Budget to Audit" is essential reading for anyone interested in governance and the management of public resources by countries across the world - whether as a politician, official, adviser, practitioner or student.Cem Dener from the World Bank stated "the authors are not only providing a clear and candid view of all important aspects of Government Financial Management (GFM), but also discussing several fundamental issues and the potential impact of disruptive technologies in GFM domain".Citizens have a right to know how their government raises, manages and spends their money - making government accountable. Yet despite modern technology and ever more sophisticated techniques of financial management, achieving effective accountability remains an elusive goal. THE BOOK-comprehensively examines government financial management, from planning and budgeting through the practical implementation of the budget to delivering services, reporting, control and audit-surveys the historical development of government financial management through to modern techniques and the potential disruptive impact of future technology-considers technical approaches in detail and with examples and case studies from around the world -identifies the many challenges to achieving effective government financial management CONTENTS Chapters 1 and 2 - background, legal and institutional frameworkChapter 3 - historical development of government financial managementChapters 4 and 5 - planning and budgetingChapters 6 to 8 - budget execution, accounting and accounting baseChapters 9 and 10 - financial transparency, reporting and International Public Sector Accounting StandardsChapters 11 and 12 - classification and consolidationChapters 13 and 14 - transparency, accountability, control and auditChapter 15 - education, certification, and ethics of accountants and auditorsChapter 16 - managing the modernization of government financial managementChapter 17 - key issues and the future of government financial managementBibliographyTHE AUTHORSDr. Michael Parry (Ph.D., B.Sc. (Econ), FCA, CGMA, ACMA, ATII) principal of PFM Training Ltd and Michael Parry Consulting LLP. Formerly chairman of a major international consulting firm, has provided advice to governments in Europe, Asia, Africa, the Pacific and the Caribbean working for the UN, IMF, World Bank, ADB, DfID and other organisations. Extensive finance and management experience in the public and private sectors in countries across the world.Dr. Jesse Hughes (Ph.D., CPA, CIA, CGFM) Professor Emeritus of Accounting at Old Dominion University, Virginia, USA. Author of numerous articles. Worked in government for 20 years as an auditor, accountant, and comptroller, and in academe for another 20 years. During the past 20 years, worked as a consultant for each of the big four accounting firms, IMF, World Bank and UN on government financial management issues in 22 countries.

Government Budgeting and Financial Management in Practice

Government Budgeting and Financial Management in Practice PDF Author: Gerald J. Miller
Publisher: Routledge
ISBN: 1351565095
Category : Political Science
Languages : en
Pages : 358

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Book Description
The right turn in U. S. politics has increased conflict over both ends and means in government budgeting and financial management. Overlapping and competing views of the way the world works drive finance officials’ practice. Taking a new look at public financial management that acknowledges the multiple, competing realities, Government Budgeting and Financial Management in Practice: Logics to Make Sense of Ambiguity examines transaction cost economics and other small government, managed-by-the-market techniques as the latest reincarnation of public budgeting and financial management orthodoxy. Gerald J. Miller reviews new research on the continuing validity of the political dimension of government finance decisions and the multiple, intensely argued constructions of reality the finance official must make sense of. Miller discusses major advances in interpretive approaches to budgeting and finance and how they dominate writing in the broader field of public administration. He also examines the effects of the explosion of information systems, new budget techniques, nonconventional ways of spending, and new technologies. The book uses a question as the motivating force to understand some facets of today’s government budgeting, finance, and financial management: where do the critical assumptions come from to drive financial management? Miller takes the history of reform, developments in the field and the logics finance officials say they use as sources for these assumptions and examines what they reveal about constructions of the government finance world. Exploring new avenues of financial management thinking, the book discusses ambiguity and interpretations that move the unclear preferences, ends, and goals toward consensus. The author identifies an alternative approach to research that explains important facets of financial management. This approach is drawn directly from practice, events and problems in public organizations and from the creedal bent of many political actors in competition.

Recommended Budget Practices

Recommended Budget Practices PDF Author: National Advisory Council on State and Local Budgeting (United States)
Publisher:
ISBN: 9780891252405
Category : Budget
Languages : en
Pages : 78

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Book Description


Financial Management Functions in the Federal Government

Financial Management Functions in the Federal Government PDF Author: United States. General Accounting Office
Publisher:
ISBN:
Category : Auditing
Languages : en
Pages : 180

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Book Description


Public Budgeting Systems

Public Budgeting Systems PDF Author: Robert D. Lee
Publisher: Jones & Bartlett Learning
ISBN: 9780763731298
Category : Business & Economics
Languages : en
Pages : 664

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Book Description
A complete and balanced reference, this timely resource surveys the current state of budgeting throughout all levels of the United States government. The text emphasizes methods by which financial decisions are reached within a system as well as ways in which different types of information are used in budgetary decision-making. It also stresses the use of program information, since, for decades, budget reforms have sought to introduce greater program considerations into financial decisions. Public Budgeting Systems, Seventh Edition retains the structure of the sixth edition yet gives increased attention to topics such as program information and government's role in the economy and has been updated with all new tables and exhibits. Using this text, students will gain a first-rate understanding of methods by which financial decisions are reached within a system, and how different types of information are used in budgetary decision-making.