Performance Auditing Of Public Sector Property Contracts

Author : Lori Keating
Publisher : CRC Press
Page : 159 pages
File Size : 54,7 Mb
Release : 2016-05-13
Category : Law
ISBN : 9781317082569

Get Book

Performance Auditing of Public Sector Property Contracts by Lori Keating Pdf

PPP/PFI contracts often share a number of features: they run over a very long period of time; they are conceived without a complete understanding of how requirements may change and despite the rhetoric they tend to create a context where dispute and litigation rather than partnership are the norm. In this environment, effective auditing is essential to ensure that projects are delivering what the end-user requires. Audits are both a public sector right, and a matter of good management sense. Performance Auditing of Public Sector Property Contracts is a practical guide to performance auditing for public sector property managers with a series of guidelines for auditors of public sector property contracts. The book concentrates on Facilities Management contracts. Lori Keating explains the basis for the process; how to retain balance, independence and rigour and how to audit intangible performance measures and other tricky areas. The book follows an audit process from commencement to conclusion, and contains a discussion of factors that contribute to the success of any audit. It is essential reading for public sector auditors, PPP project managers and contractors.

Author : Lori Keating
Publisher : CRC Press
Page : 184 pages
File Size : 47,8 Mb
Release : 2016-05-13
Category : Law
ISBN : 9781317082576

Get Book

Performance Auditing of Public Sector Property Contracts by Lori Keating Pdf

PPP/PFI contracts often share a number of features: they run over a very long period of time; they are conceived without a complete understanding of how requirements may change and despite the rhetoric they tend to create a context where dispute and litigation rather than partnership are the norm. In this environment, effective auditing is essential to ensure that projects are delivering what the end-user requires. Audits are both a public sector right, and a matter of good management sense. Performance Auditing of Public Sector Property Contracts is a practical guide to performance auditing for public sector property managers with a series of guidelines for auditors of public sector property contracts. The book concentrates on Facilities Management contracts. Lori Keating explains the basis for the process; how to retain balance, independence and rigour and how to audit intangible performance measures and other tricky areas. The book follows an audit process from commencement to conclusion, and contains a discussion of factors that contribute to the success of any audit. It is essential reading for public sector auditors, PPP project managers and contractors.

Author : Gavin Drewry,Carsten Greve,Thierry Tanquerel
Publisher : IOS Press
Page : 200 pages
File Size : 52,8 Mb
Release : 2005
Category : Business & Economics
ISBN : 1586034960

Get Book

Contracts, Performance Measurements, and Accountability in the Public Sector by Gavin Drewry,Carsten Greve,Thierry Tanquerel Pdf

This book addresses issues to do with public accountability, audit and performance measurement that are both highly topical and of crucial importance to the theory and practice of public administration in an era of contractualized public management. The literature on public sector contracting - covering both 'hard' agreements (ones that are legally enforceable) and 'soft' agreements (enforced by negotiation and mutual trust) - has been growing for some time and the present book adds a primarily European perspective on contracting, performance-based management and accountability. One important aspect of this study is its recognition that those responsible for monitoring public services, and holding them to account, have had - to an increasing extent - to reconcile tensions between, on the one hand, the need for strong oversight and, on the other, the encouragement of innovation and risk in an increasingly competitive and entrepreneurial public service culture. Following an introductory overview by the three editors the book is in three parts.The first part deals with the theory and practice of performance measurement and evaluation; the second part provides a series of specific case studies of audit and accountability in a variety of countries and contexts; the third part offers some wider, cross-cutting perspectives. Based on the work of the EGPA permanent study group on the history of contractualization, Contracts, Performance Measurement and Accountability in the Public Sector draws upon the wide expertise and research interests of academics and practitioners from the United Kingdom, Denmark, Switzerland, Belgium, Sweden and the USA.

Author : Felix Pomeranz
Publisher : Unknown
Page : 344 pages
File Size : 43,7 Mb
Release : 1976
Category : Auditing
ISBN : UOM:35128000287134

Get Book

Auditing in the Public Sector by Felix Pomeranz Pdf

Internal auditing guide for public sector management (local government, public works, public administration functions, etc.) in the USA - covers financial management and accounting, budgeting, personnel management, operational management, etc. Select bibliography pp. 315 to 319, flow charts, checklists and sample questionnaires.

Author : United States Government Accountability Office
Publisher : Lulu.com
Page : 234 pages
File Size : 42,5 Mb
Release : 2019-03-24
Category : Reference
ISBN : 9780359536399

Get Book

Government Auditing Standards - 2018 Revision by United States Government Accountability Office Pdf

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.

Author : Organisation for Economic Co-operation and Development. Public Management Service
Publisher : OECD
Page : 298 pages
File Size : 51,7 Mb
Release : 1996
Category : Business & Economics
ISBN : UOM:39015040664776

Get Book

Performance Auditing and the Modernisation of Government by Organisation for Economic Co-operation and Development. Public Management Service Pdf

This publication considers the relationship between performance auditing and public sector modernisation and the extent to which performance auditing could or should improve the performance of public sector organisations.

Author : Olga Kaganova
Publisher : The Urban Insitute
Page : 452 pages
File Size : 53,9 Mb
Release : 2006
Category : Business & Economics
ISBN : 0877667306

Get Book

Managing Government Property Assets by Olga Kaganova Pdf

Governments own a vast array of real property--from large stretches of land to public housing projects, from water distribution systems and roads to office buildings. Typically, management of public property is highly fragmented, with responsibility for each type of asset falling within a different agency or bureaucracy. In almost all countries, different classes of property are managed according to their own rules, often following traditional practices rather than any assessment of what type of management is appropriate. Over the past decade, however, a new discipline has emerged that examines this important component of public wealth and seeks to apply standards of economic efficiency and effective organizational management. Managing Government Property Assets reviews and analyzes this recent wave of activity. The authors draw upon a wide variety of national and local practices, both in countries that have been leaders in management reforms and in countries just beginning to wrestle with the problem. This comparison reveals that the issues of public property management are surprisingly similar in different countries, despite striking differences in institutional contexts and policy solutions.

Author : New Zealand. Office of the Auditor-General
Publisher : Unknown
Page : 84 pages
File Size : 45,9 Mb
Release : 2006-01-01
Category : Public contracts
ISBN : 0478181493

Get Book

Achieving Public Sector Outcomes with Private Sector Partners by New Zealand. Office of the Auditor-General Pdf

Author : Kieron Walsh
Publisher : Bloomsbury Publishing
Page : 304 pages
File Size : 49,5 Mb
Release : 1995-05-10
Category : Political Science
ISBN : 9781349239795

Get Book

Public Services and Market Mechanisms by Kieron Walsh Pdf

The introduction of market mechanisms and a new public management are transforming government and public service throughout the world. Drawing on the experience of a number of countries but focusing, in particular, on the UK where change has progressed furthest and on the broadest front, this is the first comprehensive account of the impact of a whole range of innovations such as charging, contracting, internal markets and the creation of devolved agencies.

Author : Guy Leclerc,Canadian Comprehensive Auditing Foundation
Publisher : Unknown
Page : 373 pages
File Size : 42,7 Mb
Release : 1996-01
Category : Auditing
ISBN : 0919557473

Get Book

Accountability, Performance Reporting, Comprehensive Audit by Guy Leclerc,Canadian Comprehensive Auditing Foundation Pdf

"Provides readers with the basic concepts, frameworks, tools and practice guidelines they need to begin their learning or careers in the area of comprehensive auditing." - introduction.

Author : Roger Buttery,Robert K. Simpson
Publisher : Unknown
Page : 312 pages
File Size : 55,7 Mb
Release : 1989
Category : Auditing, Internal
ISBN : UCLA:L0054727912

Get Book

Audit in the Public Sector by Roger Buttery,Robert K. Simpson Pdf

Author : United States. Defense Contract Audit Agency
Publisher : Unknown
Page : 128 pages
File Size : 55,8 Mb
Release : 2000
Category : Auditing
ISBN : UIUC:30112050443669

Get Book

Contract Audit Manual by United States. Defense Contract Audit Agency Pdf

Author : Tom Ling,Lidia Villalba van Dijk
Publisher : Unknown
Page : 0 pages
File Size : 50,5 Mb
Release : 2009
Category : Auditing
ISBN : OCLC:693751877

Get Book

Performance Audit Handbook by Tom Ling,Lidia Villalba van Dijk Pdf

The Performance Audit Handbook provides a first-stop shop for anyone interested in the theory and practice of delivering performance audits. It is intended for: evaluators working to support accountability and learning in the public sector; those seeking to commission or use such services; and researchers interested in the unfolding practice of evaluating in the public interest.

Author : Organisation for Economic Co-operation and Development
Publisher : Org. for Economic Cooperation & Development
Page : 100 pages
File Size : 41,9 Mb
Release : 1997
Category : Business & Economics
ISBN : UOM:39015041734511

Get Book

Contracting Out Government Services by Organisation for Economic Co-operation and Development Pdf

This report presents the OECD Best Practice Guidelines for Contracting Out Government Services and accompanying case studies.

Author : Great Britain. National Audit Office
Publisher : Unknown
Page : 22 pages
File Size : 42,8 Mb
Release : 2003
Category : Construction contracts
ISBN : 0102920141

Get Book

PFI by Great Britain. National Audit Office Pdf

The private finance initiative is helping to improve the quality of public sector construction work, according to the National Audit Office. Better price certainty and on-time delivery of good quality assets have been obtained by using PFI contracts. Only 22 per cent of public building projects had exceeded the cost initially expected by the public sector. Under previous contracts up to 73 per cent had overshot the original estimate. Only eight per cent of projects were delayed by more than two months. Public sector project managers were generally satisfied with the design, construction and performance of their PFI buildings. However, NAO did not try to judge whether PFI was the best procurement method for all public sector construction projects.