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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.
This is a print on demand edition of a hard to find publication. A fundamental objective of congressional oversight (CO) is to hold exec. officials accountable for the implementation of delegated authority. This objective is especially important given the huge expansion of executive influence in the modern era. Clearly, given the role and scope of the fed. establishment, the importance of Congress¿s review function looms large in checking and monitoring the delegated authority that it grants to fed. departments and agencies. This report: (1) highlights several reasons for the expansion of the fed. gov¿t.; (2) discusses a few definitions of CO; (3) spotlights 3 purposes of oversight; (4) comments upon CO laws and rules; (5) reviews CO techniques; and (6) identifies incentives and disincentives to CO. Illus.
Among the issues confronting America is long-term care for frail, older persons and others with chronic conditions and functional limitations that limit their ability to care for themselves. Improving the Quality of Long-Term Care takes a comprehensive look at the quality of care and quality of life in long-term care, including nursing homes, home health agencies, residential care facilities, family members and a variety of others. This book describes the current state of long-term care, identifying problem areas and offering recommendations for federal and state policymakers. Who uses long-term care? How have the characteristics of this population changed over time? What paths do people follow in long term care? The committee provides the latest information on these and other key questions. This book explores strengths and limitations of available data and research literature especially for settings other than nursing homes, on methods to measure, oversee, and improve the quality of long-term care. The committee makes recommendations on setting and enforcing standards of care, strengthening the caregiving workforce, reimbursement issues, and expanding the knowledge base to guide organizational and individual caregivers in improving the quality of care.