Principles for Local Government Legislation


Book Description

This study is designed to help local government practitioners in Pacific island countries review and strengthen their existing legislative and regulatory frameworks. It identifies best practice, examines case studies of Fiji, Solomon Islands and Samoa, and presents ten key principles for effective legislation.




Standards for Internal Control in the Federal Government


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.




Government Code


Book Description







Local Government Law


Book Description

Local Government Law provides a unique resource with concise, easy-to-understand explanations of important legal issues faced by local public officials, community boards, and city councils. From the moment officials take office, they face decisions related to basic principles found in state and federal law. The same is true for those in the private sector aiming to work successfully with local governments. This practical guidebook will empower public and private representatives with a functional grasp of legal principles, with chapters explaining what a local government is, the requirement to follow due process, local land use controls, the basics of the Freedom of Information Act, and many other important subjects that regularly arise. As a practical guidebook on local government law, this book provides a basic and empowering understanding for officials and private actors in the local government arena.







Water Code


Book Description




Local Budgeting


Book Description

Local budgeting serves important functions that include setting priorities, planning, financial control over inputs, management of operations and accountability to citizens. These objectives give rise to technical and policy issues that require open discussion and debate. The format of the budget document can facilitate this debate. This book provides a comprehensive treatment of all aspects of local budgeting needed to develop sound fiscal administration at the local level. Topics covered include fiscal administration, forecasting, fiscal discipline, fiscal transparency, integrity of revenue administration, budget formats, and processes including performance budgeting, and capital budgeting.




Government Auditing Standards - 2018 Revision


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.




The Budget in Brief


Book Description