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In most countries, parliament has the constitutional mandate to both oversee and hold government to account. In light of the increased focus on good governance, academics and legislative strengthening practitioners are re-examining parliament's oversight function with a view to increasing public financial accountability, curbing corruption, and contributing to poverty reduction. This volume brings together research from many different perspectives and many different legislative settings worldwide. As the country case studies in section III demonstrate, the accountability mechanisms or oversigh
Budget. --- Finance, Public -- Accounting. --- Legislative oversight. --- Budget --- Finance, Public --- Legislative oversight --- Political Science --- Law, Politics & Government --- Public Finance --- Accounting --- Accounting. --- Oversight, Legislative --- Government accounting --- Governmental accounting --- Public accounting --- Budgeting --- Legislative power --- Separation of powers --- Expenditures, Public --- Forecasting
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As financial markets put more and more pressure on governments to reduce their deficits and debts, sub-central levels of government are a key player in the implementation of national strategies. The room for manoeuvre to implement consolidations strategies coordinated across levels of government highly depends on the institutional structure of intergovernmental relations, and the effectiveness of their multi-level governance structure. This was already the case for recovery strategies, in the beginning of the crisis. This report provides an overview of the institutional and financial relations across levels of government that enables policymakers evaluate their position and identify good practices for mobilizing sub-central governments for national growth, equity and stability objectives. This report is divided into two parts: the first part is analytical and the second part provides institutional and quantitative country information and comparisons.
Finance, Public --- Accounting. --- Government accounting --- Governmental accounting --- Public accounting --- 439 Fiscaal recht --- 310 Staatsinrichting. Belgie --- Fiscaal Federalisme
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Finance, Public --- 657 --- 657 Accountancy --- Accountancy --- Government accounting --- Governmental accounting --- Public accounting --- Accounting --- Administrative law --- Corporate finance
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Now in a second edition, Federal Accounting Handbook is the handbook that every financial federal employee can use, covering all of the recent revisions including new FASAB standards and how Congress wants the intent and objectives of the Sarbanes-Oxley Act to be implemented by federal departments and agencies. Written for both the professional and the non-professional, this handbook equips you with the what, why, when, and how of federal financial management,
Finance, Public - Accounting - Standards - United States. --- Finance, Public - United States - Accounting. --- Finance, Public. --- Finance, Public --- Public Finance --- Political Science --- Law, Politics & Government --- Accounting --- Standards --- Accounting. --- E-books
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"Financial reporting is one of the foundations of good fiscal management. High-quality financial reports are essential to ensure that a government's fiscal decisions are based on the most up-to-date and accurate understanding of its financial position. Financial reports are also the mechanism through which legislatures, auditors, and the public at large hold governments accountable for their financial performance. Over the past two decades, a growing number of governments have begun moving away from pure cash accounting toward accrual accounting to improve transparency and accountability and better inform fiscal decision making. This study reviews and compares accounting and budgeting practices at the national government level in OECD countries. It also discusses both the challenges and benefits of accruals reforms. Finally, it looks at some steps countries are taking to make better use of accrual information in the future. This is a joint publication with the International Federation of Accountants and the OECD."--Back cover.
Finance, Public --- Accrual basis accounting. --- Accounting. --- Accrual accounting --- Accounting --- Cash basis accounting --- Government accounting --- Governmental accounting --- Public accounting --- Accrual basis accounting --- Cameralistics --- Public finance --- Public finances --- Currency question
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Finance, Public --- Budget --- Budget. --- Finance, Public. --- Government accounting --- Governmental accounting --- Public accounting --- Cameralistics --- Public finance --- Currency question --- Budgeting --- Expenditures, Public --- Accounting --- Accounting. --- Forecasting --- Public finances
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Finance, Public --- Accounting. --- Auditing. --- accounting. --- #SBIB:35H220 --- #SBIB:001.IO --- -Finance, Public --- -657.835 --- Cameralistics --- Public finance --- Currency question --- Financieel management bij de overheid: algemene werken --- Accounting --- Auditing --- 657.835 --- Government accounting --- Governmental accounting --- Public accounting --- Public finances --- Finance, Public - accounting. --- Finance, Public - Auditing. --- Finance, Public - Great Britain - Accounting. --- Finance, Public - Great Britain - Auditing.
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This report maps the activities of ten leading Supreme Audit Institutions (SAIs) in Brazil, Canada, Chile, France, Korea, the Netherlands, Poland, Portugal, South Africa and the United States. In particular, it looks at how these SAIs assess key stages of the policy cycle as well as resulting policies and programmes. SAIs have untapped potential to go beyond their traditional oversight role and contribute evidence for more informed policy-making. The report provides examples and case studies of SAIs’ activities that consider and support the integration of international good practices into policy and programme formulation, implementation and evaluation. It provides guidance for SAIs seeking to engage in oversight, insight and foresight, taking into account the SAI’s internal strategy as well as policy challenges and actors in the external environment.
Finance, Public --- Public administration. --- Accounting. --- Administration, Public --- Delivery of government services --- Government services, Delivery of --- Public management --- Public sector management --- Government accounting --- Governmental accounting --- Public accounting --- Political science --- Administrative law --- Decentralization in government --- Local government --- Public officers