1.

Record Nr.

UNINA9910818082203321

Autore

Petrucelli Joseph R. <1960->

Titolo

Preventing fraud and mismanagement in government : systems and structures / / Joseph Petrucelli, Jonathan R. Peters

Pubbl/distr/stampa

Hoboken, New Jersey : , : Wiley, , 2017

©2017

ISBN

1-119-22003-3

1-119-22002-5

1-119-22004-1

Descrizione fisica

1 online resource (562 p.)

Collana

Wiley Corporate F&A

Disciplina

352.3/5

Soggetti

Administrative agencies - Corrupt practices - Prevention

Fraud - Prevention

Management audit

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Note generali

Includes index.

Nota di contenuto

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 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

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