Government Auditing Standards - 2018 Revision

Government Auditing Standards - 2018 Revision
Author: United States Government Accountability Office
Publisher: Lulu.com
Total Pages: 234
Release: 2019-03-24
Genre: Reference
ISBN: 0359536395

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.

Performance Budgeting

Performance Budgeting
Author: M. Robinson
Publisher: Springer
Total Pages: 544
Release: 2007-08-30
Genre: Business & Economics
ISBN: 1137001526

This book examines the theory and practice of performance budgeting, which aims make government more effective by linking the funding of government agencies to the results they deliver. Combining thematic studies and case studies, it clearly presents the diverse range of contemporary performance budgeting models and examines their effectiveness.

Republic of the Marshall Islands: Staff Report for the 2011 Article IV Consultation

Republic of the Marshall Islands: Staff Report for the 2011 Article IV Consultation
Author: International Monetary Fund
Publisher: International Monetary Fund
Total Pages: 39
Release: 2011-12-02
Genre: Business & Economics
ISBN: 1463929242

The economy of the Republic of the Marshall Islands has experienced a strong recovery with a 5.2 percent growth in 2010 following strong improvement in the fisheries sector and a moderate recovery in exports. The financial sector remained focused on consumer lending and contributed little to overall economic growth. Although the financial sector remained profitable, much of the rapid growth in credit has been in consumer loans. The authorities are monitoring high levels of household debt and intend to begin work on strengthening the regulatory framework.

Building a Capable State

Building a Capable State
Author: Ian Palmer
Publisher: Bloomsbury Publishing
Total Pages: 321
Release: 2017-11-15
Genre: Social Science
ISBN: 1783609656

The sustainable development goals signed in 2016 marked a new phase in global development thinking, one which is focused on ecologically and fiscally sustainable human settlements. Few countries offer a better testing ground for their attainment than post-apartheid South Africa. Since the coming to power of the African National Congress, the country has undergone a policy making revolution, driven by an urgent need to improve access to services for the country's black majority. A quarter century on from the fall of apartheid, Building a Capable State asks what lessons can be learned from the South African experience. The book assesses whether the South African government has succeeded in improving service delivery, focusing on the vital sectors of water and sanitation, energy, roads, public transport and housing. Emphasizing the often-overlooked role of local government institutions and finance, the book demonstrates that effective service delivery can have a profound impact on the social structure of emerging economies, and must form an integral part of any future development strategy. A comprehensive examination of urban service delivery in the global South, Building a Capable State is essential reading for students and practitioners across the social sciences, public finance and engineering sectors.

Auditing Practices in Local Governments

Auditing Practices in Local Governments
Author: Laurence Ferry
Publisher: Emerald Group Publishing
Total Pages: 216
Release: 2022-06-15
Genre: Business & Economics
ISBN: 1801170851

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.