External Audit in Spanish Local Authorities

2000 ◽  
pp. 241-257
Author(s):  
Vicente Montesinos Julve
Keyword(s):  
External Audit ◽  
Local Authorities

scholarly journals Audit in the service of revenue increase: A tool for boards and committees of local authorities

2019 ◽  
Vol 15 (2) ◽  
pp. 8-17
Author(s):  
Alkiviadis Karagiorgos ◽  
Stamatis Stamatis ◽  
Paschalia Plioska ◽  
Olga Koutri
Keyword(s):  
Human Resources ◽  
Positive Influence ◽  
Descriptive Statistics ◽  
External Audit ◽  
Local Authorities ◽  
Direct Taxation ◽  
Number Of Factors ◽  
Self Sufficiency ◽  
Governmental Funding ◽  
Significant Positive Influence

Governmental funding is on a continuous decline. It is clear that local authorities need economic self-sufficiency and autonomy. In this context, public boards must utilize different revenue maximizing strategies from direct taxation and their own income. This paper attempts to investigate the extent to which a number of factors such as organization, human resources, legislation, cooperation and the use of information systems influence the effectiveness of local authorities’ revenue attestation, making particular reference to the important role that internal and external audit can play in the process. The results of the survey can help councils of local public organizations in their decisions regarding strategies and goals based on the utilization of the identified factors. For the purposes of this paper, a questionnaire was sent electronically to all municipalities in Greece. In particular, descriptive statistics and regression analysis were used. The results of the regression model revealed that audit, cooperation, and human resources variables exercise a significant positive influence on the effectiveness of local authorities’ revenue attestation.

Rolling Out Free Education for Disadvantaged Two Year Olds: An Implementation Study for Local Authorities and Providers: Research Brief

2011 ◽  
Author(s):  
Jennifer Gibb ◽  
Helena Jelicic ◽  
Ivana La Valle ◽  
Sally Gowland ◽  
Rachel Kinsella ◽  
...  
Keyword(s):  
Implementation Study ◽  
Local Authorities

THE IMPLEMENTATION OF MYORGANIC: A CASE STUDY OF KOPERASI ABSB

2018 ◽  
Vol 13 (Number 2) ◽  
pp. 78-87
Author(s):  
Sabariyah Hoyaeli ◽  
Zakirah Othman ◽  
Iswandi Anas ◽  
Shafini M. Shafie
Keyword(s):  
Qualitative Method ◽  
Daily Routine ◽  
Staple Food ◽  
Farming Practices ◽  
Organic Farms ◽  
External Audit ◽  
Agriculture Industry ◽  
The Government ◽  
Organic Standards

Rice is a staple food and daily routine for Malaysians. Currently, the increasing population in Malaysia has led to the need to increase rice production with more quality. Therefore,the government established a scheme with national organic standards, MS 1259: 2015 which is myOrganic certification to recognize organic farms. Koperasi ABSB is the first rice farm that obtained this certification. Thus, the aims of this study are to explore the implementation of myOrganic in Koperasi ABSB and the barriers faced by this cooperative to implementing myOrganic certification. Qualitative method is used in this case study through interviews and observation. The finding showed that the implementation of myOrganic is as follows, by register myGAP, register myOrganic, Department of Agricultural Malaysia (DOA) will send a supervisor, prepare nine files or records, perform internal and external audit, and renew myOrganic. This study is expected to increase awareness of organic farming practices and promote the implementation of myOrganic in agriculture industry especially for the new farmer who wants to register and obtain myOrganic certification.

Income and Life Quality of Farmer Households Suffering Social Exclusion

2012 ◽  
pp. 63-87
Author(s):  
Anh Mai Ngoc ◽  
Ha Do Thi Hai ◽  
Huyen Nguyen Thi Ngoc
Keyword(s):  
Labor Market ◽  
Statistical Method ◽  
Social Exclusion ◽  
Central Government ◽  
Life Quality ◽  
Economic Aspect ◽  
Local Authorities ◽  
The Impact

This study uses descriptive statistical method to analyze the income and life qual- ity of 397 farmer households who are suffering social exclusion in an economic aspect out of a total of 725 households surveyed in five Northern provinces of Vietnam in 2010. The farmers’ opinions of the impact of the policies currently prac- ticed by the central government and local authorities to give them access to the labor market are also analyzed in this study to help management officers see how the poli- cies affect the beneficiaries so that they can later make appropriate adjustments.

PERIMBANGAN KEUANGAN ANTARA PEMERINTAH PUSAT DENGAN PEMERINTAH DAERAH DALAM PENGELOLAAN KEUANGAN DAERAH

2016 ◽  
Vol 42 (1) ◽  
pp. 1
Author(s):  
Edward Hutagalung
Keyword(s):  
Local Government ◽  
Central Government ◽  
Local Authorities ◽  
Fiscal Capacity ◽  
Regional Autonomy ◽  
The Public ◽  
Delegation Of Authority ◽  
Regional Authority ◽  
Local Sources ◽  
Tax Sharing

The fi nancial relationship between central and local government can be defi ned as a system that regulates how some funds were divided among various levels of government as well as how to fi ndsources of local empowerment to support the activities of the public sector.Fiscal decentralization is the delegation of authority granted by the central government to theregions to make policy in the area of   fi nancial management.One of the main pillars of regional autonomy is a regional authority to independently manage thefi nancial area. State of Indonesia as a unitary state of Indonesia adheres to a combination of elementsof recognition for local authorities to independently manage fi nances combined with the element oftransferring fi scal authority and supervision of the fi scal policy area.General Allocation Fund an area allocated on the basis of the fi scal gap and basic allocation whilethe fi scal gap is reduced by the fi scal needs of local fi scal capacity. Fiscal capacity of local sources offunding that comes from the area of   regional revenue and Tax Sharing Funds outside the ReforestationFund.The results showed that the strengthening of local fi scal capacity is in line with regional autonomy.

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