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NSIAD-95-154 Best Practices Methodology: A New Approach for Improving Government Operations
GAO testified on the need to strengthen and improve the government's overall financial management systems, agency operations, and accountability. GAO found that: (1) there are serious internal control weaknesses in federal agencies that have resulted in fraud, waste, abuse, and uncollected receivables; (2) the old accounting systems are costly to operate and maintain, and do not produce the complete, consistent, reliable, and timely data needed for deciding policy or managing day-to-day operations; (3) current financial reporting and budget practices do not disclose the actual costs of operations or the current and future costs of investment decisions; (4) agencies do not audit most of the financial information or prepare financial statements, resulting in inaccurate and unreliable data; (5) agencies need improved financial management systems to better control resources, establish accountability, and assist in the management of day-to-day operations; (6) the federal government's management policies have resulted in frequent turnover of top level agency leadership, little or no focus on long-term planning, and difficulty in maintaining an effective federal work force; and (7) agencies should devote more time to developing adequate support systems, such as strengthened financial management and reporting systems, to increase accountability within the government. GAO also found that: (1) defense contractors' profits were substantially greater than reported and substantially higher than in the commercial sector; and (2) it has been successful in obtaining access to review highly classified government activities and programs through audits and reviews, with the exception of Central Intelligence Agency activities. To solve the government's management problems, agencies should: (1) centralize leadership and develop a financial management reform plan; (2) audit financial statements to achieve discipline and accountability; (3) upgrade accounting systems that provide financi
As the field of public administration has been changing due to globalization, government reforms, and increasing governance practices within intergovernmental networks, research and teaching in public administration also adapted itself to these changes. Public policy research and instruction has become transformed and has diffused into other countries with the help of international organizations and other agents of change and transfer. Research in this field is seen as an opportunity for a definitive shift from traditional models of public administration in the sense that policies may be better designed, articulated, and governed through a collaborative approach, while service provision could be enhanced in terms of proximity, representativeness, and innovativeness. The Handbook of Research on Global Challenges for Improving Public Services and Government Operations provides comprehensive approaches to the study of public administration and public policy from a comparative perspective and includes sound theories and concepts for understanding opportunities and challenges governments face when seeking to improve public services and government operations. The book is a compilation of selective high-quality chapters covering cases, experiences, and practical recommendations on topics related to public administration, public policy, social policy, public management, and public affairs. This book is ideal for policymakers, students, and researchers in the field of public administration, public policy, governance, public management, public affairs, citizen engagement, and administrative sciences and management along with practitioners, stakeholders, and academicians interested in the best practices of various countries in public administration and policy.
The U.S. Government Accountability Office (GAO) is an independent agency that works for Congress. The GAO watches over Congress, and investigates how the federal government spends taxpayers dollars. The Comptroller General of the United States is the leader of the GAO, and is appointed to a 15-year term by the U.S. President. The GAO wants to support Congress, while at the same time doing right by the citizens of the United States. They audit, investigate, perform analyses, issue legal decisions and report anything that the government is doing. This is one of their reports.
Compilation of Recommendations to the Office of Management and Budget for Improving Government Operations
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.
Capacity development is central to improving standards of living and reducing poverty in developing member countries. It is much more than just training or skills transfer; it is about effective institutions, a sound unpoliticized policy environment, accountability systems, effective relationships, and appropriate incentives. As noted in this study, capacity development should be firmly rooted in a country's political economy. It is a means to an end---the end being improved government performance.