tailieunhanh - Ebook Public sector accounting (6th edition): Part 2

(BQ) Part 2 book "Public sector accounting" has contents: Form and content of budgets, budgetary control, costing, financial reporting, auditing, external auditing, internal control, budget auditing. | Chapter 5 Form and content of budgets The forms that budgets of each governmental organisation physically take, and their associated content, vary across organisations, countries and over time. Accounting standard-setting bodies have significantly increased the uniformity of operating statements and balance sheets, but the same pressures have not been applied to the same extent to budgets. Nevertheless, there are common forms that can be identified. 66 Organisational and programme structures Organisational and programme structures Each organisation produces a budget for the organisation as a whole. How that budget can be structured in detail varies. If the organisation has a hierarchical structure, in which the government is a hierarchy of specific officials accountable for their actions, culminating in holding the top officials and politicians accountable for the whole, the most natural form for the budget is that organisational structure. The other side of this accountability is that the organisational structure reflects the power structure in the organisation, so the associated budget does, too. Hierarchical structures remain the commonest form of governments, the specific officials typically being grouped in ministries or departments. Within a given organisational structure, the budgets can be held at a high level or they can be significantly devolved. The organisational structure still locates the budgets, but the way in which the organisation is managed will be different: managing a department with a budget fundamentally changes the scope of the management possibilities from managing a department without a budget. Departments in the typical hierarchical case are groups of service specialists who, by virtue of their training and certification, have specific responsibilities relating to their specialism and may even, when they are certified by a private sector professional body, have formal responsibilities to .

• Kế toán - Kiểm toán
• Public sector accounting
• Content of budgets
• Budgetary control
• Financial reporting
• External auditing
• Internal control
• Budget auditing
• Summary Doctoral thesis in Economics
• Summary Doctoral thesis
• Auditing organization operating
• State budget expenditure performed
• State Audit Office