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Financial Handbook for Federal Executives and Managers
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.
At a time when the slow pace of economic recovery and continuing reductions in state and federal assistance underscore our need for strong leadership in financial management, this volume offers a deeper understanding of financial theory and practice for its own sake.
The Federal Emergency Management Agency (FEMA) is responsible for coordinating the delivery of federal support to state, local, tribal, and territorial governments under Presidential emergency or major disaster declarations or to other federal agencies under the concept of federal-to-federal support. It is important to recognize that FEMA does not assume responsibility for local incident command activities but, instead, provides a structure for the command, control, and coordination of federal resources to states, local incident commands, and other end users. The FEMA Incident Management Handbook (IMH) is a tool to assist FEMA emergency management personnel in conducting their assigned missions in the field. The IMH provides information on FEMA's incident-level operating concepts, organizational structures, functions, position descriptions, and key assets and teams. The IMH is intended for use by FEMA personnel deployed at the incident level. However, the IMH also provides whole community stakeholders operating in a FEMA facility information about key incident-level FEMA functions. The concepts in the IMH are applicable to FEMA operations during Stafford Act-based Presidential declarations and non-Stafford Act incidents involving federal-to-federal support. Check out our Emergency Management & First Responders collection here: https: //bookstore.gpo.gov/catalog/emergency-management-first-responders Other products produced by FEMA here: https: //bookstore.gpo.gov/agency/federal-emergency-management-agency-fema