UID:
almafu_9959328031802883
Format:
1 online resource
ISBN:
9781119220022
,
1119220025
,
9781119220046
,
1119220041
,
9781119220039
,
1119220033
Series Statement:
Wiley Corporate F&A
Content:
Dig to the root of public fraud with deep exploration of theory, standards, and norms Preventing Fraud and Mismanagement in Government identifies common themes in public fraud and corruption, describes the forces that drive them, and provides an objective standard of good practices with no political bent. From Bridgegate to Iran-Contra, this book walks through the massive scandals that resulted from public mismanagement and fraud to illustrate how deeply-entrenched, entity-specific norms can differ from actual best practices. The discussion includes the theoretical underpinnings of public fraud, and how intense corporate culture and limited exposure to outside practice standards can lead to routine deviation from normal behavior and moral standards. You'll find a compendium of practices that illustrate actual norms, allowing you to compare your own agency's culture and operations to standard practice, and contrast the motivations for fraud in the public and private sectors. Public agencies and governmental entities are generally driven by a pubic benefit or goal, but are widely varied in the ability and desire to deliver value while retaining best practices. This book explicitly explores the common patterns of agency practices and cultural norms, and describes how they can easily cross over into illegal acts.-Understand why fraud exists in the public sector -Discover how your agency's mindset diverges from the norm -Review cases where agency practices diverged from best financial practices -Learn good practices in an objective, nonpolitical context The government/public sector provides some of the most basic services that are critical to a functioning society. Lacking a profit motive, these agencies nonetheless show a pattern of fraud and borderline behavior that could be mitigated with the adoption of standards and best practices. Preventing Fraud and Mismanagement in Government shares a canon of knowledge related to public operations and fraud, providing deep insight into the causes, solutions, and prevention.
Note:
Includes index.
,
Cover ; Title Page ; Copyright ; Contents ; Foreword ; Acknowledgments ; About the Authors ; Preface ; Introduction ; People are Your Greatest Risk and Your Greatest Asset; Focus of the Book; Rules: Do They Stop Fraud and Mismanagement?; Mird: The Four Criteria to Prove Fraud; Judgment; Structures and Systems; Developing Systems in Structure by Asking the Right Questions; Agfot (Assisted Gorilla Fraud Observation Techniques); Notes.
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Chapter 1: Government and How It WorksTypes and Forms of Local Government: An Example from New Jersey ; Politics, Public Operations, and Loss ; Global Forms of Government ; Revenue Functions within Governmental and Public Entities ; The Federal Government ; Fiscal Discipline ; Structure of Federal Debt.
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State Governments Local Governments ; Public Agencies ; Public Authorities ; Government via Concessions, Franchises, and Contract Work ; Public-Private Partnerships ; Conclusion ; Notes; Chapter 2: Public Finance and How Government Creates Cash Flow; Government Finance 101 ; Case Study: Transportation Finance.
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The Basic Rules of Forensic Accounting Cost of Collection ; Tax Collection Example-Fuel Taxes ; Enforcement and Compliance: Tax Evasion ; Burden of Taxation ; Maturity Mismatching ; Fiscal Federalism ; PFDA ; User Fee versus Tax ; Pigouvian Taxes and Subsidies.
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Government Revenue Sources Taxes ; Excise Taxes ; Property Taxes ; Personal Income Taxes ; Sales Taxes ; Fine Revenues ; Fees ; Transfer Payments ; Bonding and Borrowing ; Bond Structure ; Revenue Bonds ; General Obligation Bonds ; Core Issue: Government Spending.
Additional Edition:
Print version: Petrucelli, Joseph R., 1960- Preventing fraud and mismanagement in government. Hoboken, New Jersey : John Wiley & Sons, 2016 ISBN 9781119074076
Language:
English
Keywords:
Electronic books.
;
Electronic books.
;
Electronic books.
DOI:
10.1002/9781119220046
URL:
https://onlinelibrary.wiley.com/doi/book/10.1002/9781119220046
URL:
https://onlinelibrary.wiley.com/doi/book/10.1002/9781119220046
URL:
https://onlinelibrary.wiley.com/doi/book/10.1002/9781119220046
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