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.

California Energy Resource Conservation and Development Committee Is Not Prepared to Award and Monitor Recovery Act Funds and Lacks Control to Prevent Their Misuse
California Energy Resource Conservation and Development Committee Is Not Prepared to Award and Monitor Recovery Act Funds and Lacks Control to Prevent Their Misuse

Author: Elaine M. Howle

Publisher: DIANE Publishing

Published: 2011-05

Total Pages: 38

ISBN-13: 1437928358

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Concerns the preparedness of the Calif. Energy Resources Conservation and Dev¿t. Comm. (EC) to receive and administer fed. Recovery Act funds awarded by the Dept. of Energy (DoE) for its State Energy Program. This review found that as of Nov. 16, 2009, the EC had entered into contracts totaling only $40 million despite having had access to $113 million of the $226 million in Recovery Act funds it has been awarded. As a result, few Recovery Act dollars have been spent. The State is at risk of either having the funds redirected by the DoE or awarding them in a compressed period of time without first establishing an adequate system of internal controls. This is a print on demand edition of an important, hard-to-find report.

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.

Journal of the House of Representatives of the United States
Journal of the House of Representatives of the United States

Author: United States. Congress. House

Publisher:

Published: 1988

Total Pages: 1288

ISBN-13:

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Some vols. include supplemental journals of "such proceedings of the sessions, as, during the time they were depending, were ordered to be kept secret, and respecting which the injunction of secrecy was afterwards taken off by the order of the House."