Standards for Internal Control in the Federal Government

Standards for Internal Control in the Federal Government
Author: United States Government Accountability Office
Publisher: Lulu.com
Total Pages: 88
Release: 2019-03-24
Genre: Reference
ISBN: 0359541828

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.

Regulatory Programs

Regulatory Programs
Author: United States. General Accounting Office
Publisher:
Total Pages: 44
Release: 2002
Genre: Administrative agencies
ISBN:

Regulatory Programs: Balancing Federal and State Responsibilities for Standard Setting and Implementation

Regulatory Programs: Balancing Federal and State Responsibilities for Standard Setting and Implementation
Author:
Publisher:
Total Pages: 0
Release: 2002
Genre:
ISBN:

State efforts can be directed toward federal or nationally shared regulatory objectives through a variety of arrangements, each of which reflects (1) a mechanism for defining and issuing regulations or standards and (2) assignment of responsibility for implementing or enforcing the regulations or standards. Regulatory and standard-setting mechanisms with the potential for achieving nationwide coverage include: fixed federal standards that preempt all state regulatory action in the subject area covered; ̂minimum federal standards that preempt less stringent state laws but permit states to establish standards more stringent than the federal; ̂inclusion of federal regulatory provisions in grants or other forms of assistance; ̂cooperative programs in which voluntary national standards are formulated by federal and state officials working together; and ̂widespread state adoption of voluntary standards formulated by quasi-official entities. The first two of these mechanisms involve preemption. The other three represent alternative approaches. Each mechanism represents a different combination of federal and state regulatory authority. The mechanisms also offer different options with respect to implementation or enforcement. Fixed and minimum federal standards permit three patterns of implementation: (1) direct implementation by a federal agency, (2) implementation by the states with some degree of federal oversight, and (3) state implementation in some states and direct federal implementation in others. The remaining three mechanisms- regulatory provisions in grants or other forms of support, cooperatively set standards, and state adoption of standards set by quasi-official entitled rely primarily on direct implementation by the state under its own authority.