Audit and inspection of local authorities
Audit and inspection of local authorities

Author: Great Britain: Parliament: House of Commons: Communities and Local Government Committee

Publisher: The Stationery Office

Published: 2011-07-07

Total Pages: 290

ISBN-13: 9780215560384

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Local authority control of audit and performance provides opportunities to improve value for money and to focus more closely on local priorities. However, there are significant risks to accountability for public money unless new legal and practical arrangements are put in place to uphold the vital principle of auditor independence. Until now the Audit Commission has been the regulator, commissioner and major provider of local government audit services (undertaking 70% of the local government audit and commissioning the remaining 30% under contract from five private audit firms). Under the changes proposed, local government will in future appoint their own auditors. The Government plans to introduce a public audit bill in the autumn. The Committee argues this legislation must set out a number of key principles to govern public audit arrangements in the future: strict adherence to the principle of auditor independence; a majority of independent members on any local audit committee; additional safeguards to ensure the continued effectiveness of public interest reporting; a proportionate and risk based approach to the scope of local government audit - to permit local innovation and application, particularly with regards to local value for money work. The Committee also welcomes the LGA's proposals for sector-led performance management, but calls on the Government to clarify arrangements for intervention in the exceptional cases of serious corporate or service failure. It also repeats its call for the Government to examine the contribution which robust local government scrutiny arrangements could make to improving local government performance.

Auditing Practices in Local Governments
Auditing Practices in Local Governments

Author: Laurence Ferry

Publisher: Emerald Group Publishing

Published: 2022-06-15

Total Pages: 216

ISBN-13: 1801170851

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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.

Draft Local Audit Bill
Draft Local Audit Bill

Author: Great Britain: Department for Communities and Local Government

Publisher: The Stationery Office

Published: 2012-07-06

Total Pages: 214

ISBN-13: 9780101839327

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This Draft Local Audit Bill, sets out the government's vision for the future of local audit. It has been designed to implement the government's commitment to disband the Audit Commission and re-focus audit on helping local people hold their councils and other local public bodies to account for local spending decisions. The aim of this new draft bill is to develop a locally focused audit regime, but one still retaining a high quality of audit of local government spending. The government views the current audit arrangements for local public bodies as inefficient and unnecessarily centralised, which has created a system of weak cost incentives and therefore become too focused on reporting to central government and not local people. The new audit framework will also allow bodies to appoint their own auditors from an open and competitive market. The Bill also gives new responsibilities to the Financial Reporting Council, which will act as the overall regulator for auditors; the National Audit Office, which will set the code of audit practice; and the professional audit bodies will also have a role in regulating and monitoring audits.

Government Auditing Standards - 2018 Revision
Government Auditing Standards - 2018 Revision

Author: United States Government Accountability Office

Publisher: Lulu.com

Published: 2019-03-24

Total Pages: 234

ISBN-13: 0359536395

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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.

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

Published: 2019-03-24

Total Pages: 88

ISBN-13: 0359541828

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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.

Accountability of Local Authorities in England and Wales, 1831-1935 Volume 2 (RLE Accounting)
Accountability of Local Authorities in England and Wales, 1831-1935 Volume 2 (RLE Accounting)

Author: Hugh Coombs

Publisher: Routledge

Published: 2014-02-24

Total Pages: 434

ISBN-13: 1134677138

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These books make available material relating to the statutory regulations covering the degree of accountability required from local authorities during the period 1834-1936. The bulk of historical accounting research has focused on the development of financial accounting although in recent years the development of management accounting has attracted more interest. In both these areas, it has been the accounting practices of the private sector which have received more attention, central government in the Middle Ages some attention, and local government accounting very little. These volumes redress this imbalance in historical investigation, both to provide a comparative basis for work on the private sector and to provide an historical perspective for the system of local government accounting currently in use.

Clay's Handbook of Environmental Health
Clay's Handbook of Environmental Health

Author: Stephen Battersby

Publisher: Routledge

Published: 2004-05-27

Total Pages: 1476

ISBN-13: 1134368585

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This classic, definitive reference work for all those involved in environmental health is now available in its 19th edition. Significant changes include those made to chapters on food safety and hygiene, environmental protection, the organisation and management of environmental health in the UK, port health, and waste management. New chapters have been added on health development, an introduction to health and housing, contaminated land, and environmental health in emergency planning, as well as a new glossary of abbreviations and acronyms. New material on training and standards, IT, practical risk assessment, and investigatory powers is also included. Each chapter reflects the wider background against which the subjects must be studied and the new concepts and approaches that have emerged over the past few years.

Accountability of Local Authorities in England and Wales, 1831-1935 Volume 1 (RLE Accounting)
Accountability of Local Authorities in England and Wales, 1831-1935 Volume 1 (RLE Accounting)

Author: Hugh Coombs

Publisher: Routledge

Published: 2014-04-16

Total Pages: 311

ISBN-13: 1134676921

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These books make available material relating to the statutory regulations covering the degree of accountability required from local authorities during the period 1834-1936. The bulk of historical accounting research has focused on the development of financial accounting although in recent years the development of management accounting has attracted more interest. In both these areas, it has been the accounting practices of the private sector which have received more attention, central government in the Middle Ages some attention, and local government accounting very little. These volumes redress this imbalance in historical investigation, both to provide a comparative basis for work on the private sector and to provide an historical perspective for the system of local government accounting currently in use.