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Standards for Internal Control in the Federal Government

Author : United States Government Accountability Office

Publisher : Lulu.com

Page : 88 pages

File Size : 30,29 MB

Release : 2019-03-24

Category : Reference

ISBN : 0359541828

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Book Description

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.



Optimizing the Process for Establishing the Dietary Guidelines for Americans

Author : National Academies of Sciences, Engineering, and Medicine

Publisher : National Academies Press

Page : 137 pages

File Size : 31,76 MB

Release : 2017-12-16

Category : Medical

ISBN : 0309453607

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Book Description

Federal guidance on nutrition and diet is intended to reflect the state of the science and deliver the most reliable recommendations possible according to the best available evidence. This guidance, updated and presented every 5 years in the Dietary Guidelines for Americans (DGA), serves as the basis for all federal nutrition policies and nutrition assistance programs, as well as nutrition education programs. Despite the use of the guidelines over the past 30 years, recent challenges prompted Congress to question the process by which food and nutrition guidance is developed. This report assesses the process used to develop the guidelines; it does not evaluate the substance or use of the guidelines. As part of an overall, comprehensive review of the process to update the DGA, this first report seeks to discover how the advisory committee selection process can be improved to provide more transparency, eliminate bias, and include committee members with a range of viewpoints for the purpose of informing the 2020 cycle.



Advisory Councils

Author : Nancy R. Axelrod

Publisher : National Center for Nonprofit Boards

Page : 36 pages

File Size : 32,23 MB

Release : 2004

Category : Advisory boards.

ISBN : 9781586860684

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Book Description



Government Auditing Standards - 2018 Revision

Author : United States Government Accountability Office

Publisher : Lulu.com

Page : 234 pages

File Size : 38,6 MB

Release : 2019-03-24

Category : Reference

ISBN : 0359536395

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Book Description

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.



Privileged and Confidential

Author : Kenneth Michael Absher

Publisher : University Press of Kentucky

Page : 459 pages

File Size : 37,78 MB

Release : 2012-09-21

Category : Political Science

ISBN : 0813140625

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Book Description

The history of one of the most secretive segments of America’s intelligence community. Above the politics and ideological battles of Washington, DC, is a committee that meets behind locked doors and leaves its paper trail in classified files. The President’s Intelligence Advisory Board (PIAB) is one of the most secretive and potentially influential segments of the US intelligence community. Established in 1956, the PIAB advises the president about intelligence collection, analysis, and estimates, and about the legality of foreign intelligence activities. Privileged and Confidential is the first and only study of the PIAB. Foreign policy veterans Kenneth Michael Absher, Michael C. Desch, and Roman Popadiuk trace the board’s history from Eisenhower through Obama and evaluate its effectiveness under each president. Created to be an independent panel of nonpartisan experts, the PIAB has become increasingly susceptible to politics in recent years and has lost some of its influence. The authors, however, clearly demonstrate the board’s potential to offer a unique and valuable perspective on intelligence issues. Privileged and Confidential not only illuminates a little-known element of US intelligence operations but also offers suggestions for enhancing a critical executive function.





Super PACs

Author : Louise I. Gerdes

Publisher : Greenhaven Publishing LLC

Page : 113 pages

File Size : 15,36 MB

Release : 2014-05-20

Category : Young Adult Nonfiction

ISBN : 0737776552

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Book Description

The passage of Citizens United by the Supreme Court in 2010 sparked a renewed debate about campaign spending by large political action committees, or Super PACs. Its ruling said that it is okay for corporations and labor unions to spend as much as they want in advertising and other methods to convince people to vote for or against a candidate. This book provides a wide range of opinions on the issue. Includes primary and secondary sources from a variety of perspectives; eyewitnesses, scientific journals, government officials, and many others.





Deferred Maintenance Reporting for Federal Facilities

Author : Federal Facilities Council Standing Committee on Operations and Maintenance

Publisher : National Academies Press

Page : 53 pages

File Size : 13,20 MB

Release : 2001-04-19

Category : Technology & Engineering

ISBN : 9780309076531

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Book Description

In 1996 the Federal Accounting Standards Advisory Board (FASAB) 1 enacted Standard Number 6, Accounting for Property, Plant, and Equipment (PP&E), the first government-wide initiative requiring federal agencies to report dollar amounts of deferred maintenance annually. The FASAB has identified four overall objectives in federal financial reporting: budgetary integrity, operating performance, stewardship, and systems and control. FASAB Standard Number 6, as amended, focuses on operating performance and stewardship. The FFC Standing Committee on Operations and Maintenance has prepared this report to identify potential issues that should be considered in any future amendments to the standard and to suggest approaches for resolving them. The committee's intent is to assist the CFO Council, federal agencies, the FASAB, and others as they consider how best to meet the objectives of federal financial reporting for facilities.