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.




The Future of the Public's Health in the 21st Century


Book Description

The anthrax incidents following the 9/11 terrorist attacks put the spotlight on the nation's public health agencies, placing it under an unprecedented scrutiny that added new dimensions to the complex issues considered in this report. The Future of the Public's Health in the 21st Century reaffirms the vision of Healthy People 2010, and outlines a systems approach to assuring the nation's health in practice, research, and policy. This approach focuses on joining the unique resources and perspectives of diverse sectors and entities and challenges these groups to work in a concerted, strategic way to promote and protect the public's health. Focusing on diverse partnerships as the framework for public health, the book discusses: The need for a shift from an individual to a population-based approach in practice, research, policy, and community engagement. The status of the governmental public health infrastructure and what needs to be improved, including its interface with the health care delivery system. The roles nongovernment actors, such as academia, business, local communities and the media can play in creating a healthy nation. Providing an accessible analysis, this book will be important to public health policy-makers and practitioners, business and community leaders, health advocates, educators and journalists.




Executive Guide


Book Description







Investments in Federal Facilities


Book Description

Facilities now owned by the Federal Government are valued at over $300 billion. It also spends over $25 billion per year for acquisition, renovation, and upkeep. Despite the size of these sums, there is a growing litany of problems with federal facilities that continues to put a drain on the federal budget and compromise the effectiveness of federal services. To examine ways to address these problems, the sponsoring agencies of the Federal Facilities Council (FFC) asked the National Research Council (NRC) to develop guidelines for making improved decisions about investment in and renewal, maintenance, and replacement of federal facilities. This report provides the result of that assessment. It presents a review of both public and private practices used to support such decision making and identifies appropriate objectives, practices, and performance measures. The report presents a series of recommendations designed to assist federal agencies and departments improve management of and investment decision making for their facilities.







Information Technology Research, Innovation, and E-Government


Book Description

Governments have done much to leverage information technology to deploy e-government services, but much work remains before the vision of e-government can be fully realized. Information Technology Research, Innovation, and E-government examines the emerging visions for e-government, the technologies required to implement them, and approaches that can be taken to accelerate innovation and the transition of innovative information technologies from the laboratory to operational government systems. In many cases, government can follow the private sector in designing and implementing IT-based services. But there are a number of areas where government requirements differ from those in the commercial world, and in these areas government will need to act on its role as a "demand leader." Although researchers and government agencies may appear to by unlikely allies in this endeavor, both groups have a shared interest in innovation and meeting future needs. E-government innovation will require addressing a broad array of issues, including organization and policy as well as engineering practice and technology research and development, and each of these issues is considered in the book.




Index of Reports


Book Description




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.




Key Performance Indicators for Federal Facilities Portfolios


Book Description

More than 30 federal departments and agencies with a wide range of missions and programs manage large inventories of facilities, also called portfolios. These portfolios range in size from a few hundred to more than a hundred thousand individual structures, buildings, and their supporting infrastructure. They are diverse in terms of facility types, mix of types, and geographic dispersal. For federal senior executives, facilities portfolio-related decisions revolve around the allocation of resources (staff, funding, time) for acquisition, renovation, operation, repair, and disposition of facilities. To make informed decisions, senior executives require information that will allow them to answer such questions as: What facilities do we have? What condition are they in? What facilities are needed to support the organization's missions? This study lays out a framework for developing and evaluating trends in facilities portfolio conditions, investments, and costs and identifies a set of key indicators that can be used to track performance over time. Some of the indicators are currently in use in some federal agencies; others will need to be developed.