Format:
1 online resource (562 pages)
ISBN:
9781119220022
Series Statement:
Wiley Corporate F&a Ser
Content:
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 -- Chapter 1: Government and How It Works -- Types 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 -- 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 -- 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 -- 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 -- Conclusion -- Notes -- Chapter 3: Accounting for Government -- Service Efforts and Accomplishments (SEA) Reporting -- Expectation Gaps -- Management-Driven Motivations -- Double-Entry Accounting.
Note:
Description based upon print version of record
Additional Edition:
ISBN 9781119074076
Additional Edition:
Print version Petrucelli, Joseph Preventing Fraud and Mismanagement in Government : Systems and Structures Somerset : Wiley,c2016 ISBN 9781119074076
Additional Edition:
Petrucelli, Joseph R., 1960 - Preventing fraud and mismanagement in government Hoboken, New Jersey : Wiley, 2017 ISBN 9781119074076
Language:
English
Keywords:
Electronic books
URL:
Volltext
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