Doing the Right Thing is Always the Right Thing to Do!
This article, reproduced with the permission of the Association of Government Accountants (AGA), explores the dilemma faced by government at a time of low public confidence in public institutions and cynicism about the honesty of public officials. The authors offer thoughts on the way forward as government accountability professionals strive to always do the right thing in the public interest.
Making Human Capital Management a Strategic Business Priority in a Changing Financial Management World
This article, reproduced with the permission of the Association of Government Accountants (AGA), addresses the changing of the guard and provides perspectives on the way forward as government says goodbye to the baby boomers and welcomes the millennial generation in greater numbers.
Digitizing Human Services: Field Notes and Forecasts from the Front Lines of Government's Technological Transformation
This research report discusses the opportunity for human services agencies to transform service delivery and improve client outcomes by leveraging breakthrough technologies like mobile and predictive analytics.
Federal Regulatory Proposals Could Spur Next Generation of Child Welfare Information Systems
This Issue Brief provides an overview of the proposed Comprehensive Child Welfare Information Systems (CCWIS) rule and discusses potential opportunities and next steps for state and local child welfare agencies.
Integrated Services Delivery: Finding the "Right Doors" for Your Clients
The first paper in KPMG's health and human services integrated services delivery series focuses on integrated channel management, highlighting the critical ways states can unlock the power of delivery channels to enhance client self-service, improve customer experiences, drive clients towards the “right door” that benefits them, and realign costs to worker-based activities that will improve client outcomes.
The Secret to Achieving Meaningful Medicaid Transformation
This Issue Brief describes important steps that can help a state plan for and achieve meaningful and sustainable Medicaid transformation.
Higher Education Construction: Key challenges facing college and university capital investment
This white paper can assist institutions with their internal management processes for planning, managing, and delivering capital projects.
What You Need to Know About FITARA
This Issue Brief describes the Federal Information Technology Acquisition Reform Act (FITARA) and key highlights of the CIO’s transforming responsibilities in the areas of budget formulation and planning, acquisition, execution, and organization and workforce.
Calling All Government Financial Managers to a More Analytic Role as Highly-Valued Business Advisors!
This article, reproduced with the permission of the Association of Government Accountants (AGA), explores the challenges of implementing advanced data analytics, including the emergence of big data and capabilities now available to assist financial managers in assuming a more analytic role as highly-valued business advisors.
DoD Audit Readiness: Answering "Yes" to Critical Questions for General Property, Plant, and Equipment
This white paper details the transformational change that impacts the entire DoD enterprise as the agency moves to a state of sustainable audit readiness while asking key questions that DoD will want to able to answer “yes” to.
On the 2015 Not-for-Profit Audit Committee Agenda
Recommendations for Not-for-Profit Audit Committees in their oversight of financial reporting, internal controls, and other risk areas.
On the 2015 Higher Education Audit Committee Agenda
Recommendations for Higher Education Audit Committees in their oversight of financial reporting, internal control, and other risk areas.
Creating lasting change: A state-level approach to healthcare delivery system reform efforts
This Issue Brief describes how New York State has embarked on one of the nation’s biggest and boldest efforts to move the needle on healthcare outcomes and create a financially sustainable healthcare safety-net system.
A Model for Healthcare Transformation: Delivery System Reform Incentive Payments Program
This Issue Brief highlights delivery system transformation and payment reform efforts that will likely establish a sustainable shift toward improved quality of care, improved population health, and reduced costs, creating the healthcare system of tomorrow.
Are You Prepared to Meet the Challenges of the DATA Act and Open the Door Wider on Government Spending?
This article, reproduced with the permission of the Association of Government Accountants (AGA), discusses what the DATA Act means to financial managers and how they can bring open government reporting to the next level to increase public trust.
The DATA Act – A Path to Greater Accountability and Transparency for Federal Spending
This article, reproduced with the permission of the National Grants Management Association, discusses the DATA Act.
Migrating from the Federally Facilitated to a State-Based Marketplace: Using structured processes to guide an efficient and successful conversion
This white paper discusses how states can move from the Federally Facilitated Marketplace to a State-Based Marketplace to comply with the Affordable Care Act and the opportunities for federal funds to modernize existing state-level health and human services legacy systems.
Data Sharing Standards Poised to Change Child Support Enforcement
This Issue Brief summarizes the affect new legal requirements for data sharing are expected to have on state child support enforcement programs.
Developing an Adaptable and Sustainable All Payer Database
This white paper discusses the use of an All Payer Database, or APD, as a tool states can use to support healthcare cost savings and quality outcomes and provides our perspectives on next steps for states to consider in moving to an APD solution.
Extension to OMB Circular A-87 Cost Allocation Exception Deadline Provides States with More Opportunities to Enhance HHS Eligibility Systems
This Issue Brief discusses key considerations for states to take advantage of the permanent enhanced funding provided for modernizing Medicaid eligibility and enrollment systems and the three-year extension granted by the Centers for Medicare & Medicare Services (CMS) that waives the requirement to allocate the costs of developing shared eligibility services among health and human services program through December 2018, rather than the original deadline of December 2015.
The Affordable Care Act—Financial Managers, Are You Part of the Program Integrity Playbook?
This Issue Brief discusses how financial managers at all levels of government have a huge opportunity to bring their knowledge, skills, and abilities to bear in helping program managers implement the Affordable Care Act’s program-integrity provisions.
High-Performing State Medicaid Integrity Programs: Putting it all Together in the Final Mile
This white paper identifies the key challenges and leading practices used by states in addressing the risk of improper payments in Medicaid and provides perspectives on the leading practices in Medicaid integrity programs.
Value-Based Purchasing Strategies for State Employees
This white paper describes KPMG's research and the four strategies that progressive states are employing to reduce costs and improve health care quality.
Reassessing Investment and Service Delivery Strategies through Increased Public-Private Partnerships
Public-private partnerships (PPPs) have been proven globally and in the United States to provide value for money. This Issue Brief provides a snapshot of the potential uses for PPPs with the Department of Defense.
New Resources to Spur Health and Human Services Data Sharing and Integration
This Issue Brief outlines how state and local human services agencies can use the federal Department of Health & Human Services’ (HHS) Administration for Children and Families (ACF) Confidentiality Toolkit to ensure the confidentiality of information while improving data sharing and interoperability.
Duplication, Overlap and Fragmentation: Three Adversaries to Establishing Long-Term Fiscal Sustainability
This article, reproduced with the permission of the Association of Government Accountants (AGA), discusses three adversaries to establishing efficient, effective government.
Key Considerations in Meeting DATA Act Challenges – Are you prepared?
This issue brief highlights key questions for agencies to ask in assessing their readiness to implement the Digital Accountability and Transparency Act of 2014 (the DATA Act).
Integrating Financial Management into the Fiber of Programs and Operations through Transformational Change Management Initiatives
This Issue Brief addresses an important facet of federal agency efforts to face fiscal challenges and drive down costs, while improving performance as they move to a new norm of continuing tight budgets and increasing expectations of doing more with less and less.
Cleaning Up the Federal Government’s Accounting for Environmental Liabilities
This Issue Brief highlights the nature and types of environmental and disposal liabilities and the drivers of the federal government’s liability; discusses the accounting for environmental liabilities, including complicating factors; and illustrates common pitfalls that give rise to problems in accounting for environmental liabilities, the related accounting guidance and how to avoid the common pitfalls.
Navigating Service Provider and Service Receiver Audit Readiness
This Issue Brief was developed based on research into leading practices and lessons learned in supporting Department of Defense audit readiness.
Are You Combat Ready to Win the War Against Improper Payments?
This article, reproduced with the permission of the Association of Government Accountants (AGA), explores questions government finance organizations can use to assess combat readiness and provides context for how the next chapter in the fight against improper payments can yield lower error rates through transformational change.
DHS: Road to a 'Clean' Opinion
This article, reproduced with the permission of the Association of Government Accountants (AGA) and first published in the summer 2014 issue of AGA's Journal of Government Financial Management, details the U.S. Department of Homeland Security’s (DHS) quest to achieving a ‘clean’ opinion on its financial statements.
Digital Auditing: Modernizing the Government Financial Statement Audit Approach
This article, reproduced with the permission of the Association of Government Accountants (AGA), discusses the role of modern financial and business systems in a government financial statement audit and highlights four actions to consider in transitioning to a digital audit environment.
Deadline Looms for CMS Mandated Quality Reporting
This Issue Brief provides insights into the emerging and evolving requirements associated with the Quality Rating System (QRS) mandate.
Health Benefit Exchanges: Navigating the Program Integrity Requirements - Monitoring (Part 3 of 3)
This Issue Brief highlights the monitoring requirements and provides KPMG's perspectives on the implications and potential actions by SBEs and issuers.
Health Benefit Exchanges: Navigating the Program Integrity Requirements - Reporting (Part 2 of 3)
This Issue Brief highlights the reporting requirements and provides KPMG's perspectives on the implications and potential actions of SBEs/issuers
Health Benefit Exchanges: Navigating the Program Integrity Requirements - Internal Control Considerations (Part 1 of 3)
This Issue Brief highlights the internal control considerations and provides KPMG's perspectives on the implications and actions required of issuers.
The Market Model for Sustainable ACA State Exchanges
This Issue Brief summarizes federal regulations relating to ACA financial sustainability and identifies potential SBE financial sustainability operating models.
Long-Term Exchange Stabilization and Enhancement - We survived 10/1, so now what?
This Issue Brief offers insights and key steps states should consider as they enter post-implementation mode and execute on the numerous areas required for a successful ACA deployment.
After Go-Live: A 60-Day Action Plan to Enhanced Operational Effectiveness
This Issue Brief offers insights for state leaders to promote governance of their state-based exchange as a performance-driven program.
The Supreme Court Defense Of Marriage Act Decision: Implications For Federally Funded, State - Administered Benefit Programs
Issues for states to consider related to the removal of the DOMA prohibition on policies, caseload, cost and administration of federal benefit programs.
Shared Finance Services and Standardization: Can One Size Fit All?
How federal agencies can address budget spending pressures and demands for accountability, transparency and improved performance through shared services.
Perspectives: A Schedule of Spending -- If We Built It, Will They Use It?
This paper describes challenges related to a pilot project designed to improve usefulness and readability of federal financial statements.
Regulatory Complexity and Enhanced Enforcement Lead to Compliance Challenges
This publication provides an overview of the recent regulatory developments regarding the influx of new or proposed regulations, clarifications of existing requirements, increased regulator enforcement, and the advent of new fraud monitoring tools and techniques.
State ACA Choices Will Have Profound Impact on Millions of Americans
This article discusses how the dynamic void is currently taking shape, and the policy and operational implications it presents for states.
Audit Committee Considerations in 2013 for Higher Education and Other Not-for-Profit Organizations
This article discusses issues facing higher education and nonprofits in 2013, including institutional risk, technology change and regulatory compliance.
Walking the Fiscal Tightrope: A Framework for Fiscal Sustainability in Government
A practical fiscal sustainability framework to help government policy makers and national governments adjust to the post-Global Financial Crisis.
Is the IT Enterprise Ready for Audits of DoD's Financial Statements?
What will be expected of the DoD IT enterprise and actions it can take to help build audit readiness and facilitate the audit process.
Five Minutes or Less: Using Videos to Communicate With Your Stakeholders
This publication discusses the use of video, beyond just text and graphics, to communicate annual financial results in an impactful and engaging manner.
Building Public Trust through Open Government Electronic Reporting -- We've Only Just Begun
This article discusses advances in federal financial reporting, including challenges, opportunities and actions needed to improve Open Government information.
Establishing Long-Term Sustainability: Daunting Choices and Shared Sacrifice
This article discusses issues and challenges facing the federal government due to a broadly acknowledged unsustainable long-term fiscal.
HR Optimization in the Public Sector
This paper discusses less costly and more effective ways of supporting HR operations and services delivery in times of budget cuts through shared services.
For States Participating in the Federally Facilitated Exchange, There Is Still Much Work to Be Done
This publication discusses issues related to implementing Federally Facilitated Exchanges to comply with the Patient Protection and Affordable Care Act.
Crowdsourcing Solutions for Governments -- Engaging the Collective Talents of the American People
This article discusses crowdsourcing as a method to engage the public and stakeholders in solving governmental problems.
Is It Time to Harmonize the Useful Lives of Internal Use Software Among Federal Agencies?
This article discusses establishing consistency among federal agencies regarding the useful lives of internal use software.
Extending the Campus -- A Lesson in Successful Global Expansion for Higher Education Institutions
Lessons learned arising from experiences of a number of institutions that have undertaken international expansion.
2012 Higher Education Outlook Survey: Leaders Optimistic About Institutions' Financial Future Despite Concerns Over Funding
This KPMG survey presents higher education leaders' views on the financial and operational pressures of the economic crisis and reduced government funding.
New HHS Guidance on TANF Waivers and Issues for States to Consider
This Issue Brief discusses new TANF guidelines and provides some perspective to states in implementing experimental, pilot or demonstration projects.
Health Benefit Exchanges: Complexities and Challenges Associated With Modernizing State Enterprise Eligibility Systems
This white paper examines the challenges associated with modernizing state enterprise eligibility systems.
2011-2012 Global Business Continuity Management (BCM) Program Benchmarking Study
This paper takes a comprehensive look at the current state of business continuity management (BCM) programs and drivers, based on survey responses 685 business and public sector executives in more than 40 countries.
Practice Makes Perfect: Using "Table-Top" Exercises to Simulate the Audit and Help Achieve Audit Readiness for Personnel Payroll Costs
This concept paper focuses on the audit of personnel payroll costs and discusses how a "table-top" operational simulation can support audit readiness.
The Transformation of U.S. Healthcare: Forces, Implications and Actions
This paper explores the driving forces and implications of healthcare transformation and its impact on the industry's many constituencies.
Infrastructure 100: World Cities Edition
This paper offers insight into infrastructure innovations that make "Cities of the Future" where people want to live and do business.
To-Do's for Not-For-Profit Audit Committees
KPMG's Not-for-Profit practice and Audit Committee Institute describe to-do's for nonprofit audit committees to consider in the challenging months ahead.
To-Do's for Higher Education Audit Committees
KPMG's Higher Education practice and Audit Committee Institute describe to-do's for audit committees to consider in the challenging months ahead.
Moving to the Next Stage of Federal Financial Reporting
This paper describes the outlook for web-based financial reporting for the federal government, as recommended by the FASAB Financial Reporting Task Force.
Key Questions Facing States Following the Supreme Court's Ruling on the Patient Protection and Affordable Care Act
This Issue Brief has narrowed the issues to five core questions states now face, along with recommendations on how state officials might proceed.
Conflict Minerals Provision of Dodd-Frank
This white paper discusses the "conflict mineral" provisions and the impact they can have on companies' supply chain management and SEC reporting requirements.
Seeing Around the Corner: How enterprise risk management can help mitigate HR risks
Enterprise risk management programs, with a focus on people-related risks, can help mitigate the risks associated with personnel and human resources issues
Expect the Unexpected: Sustainability Megaforces Impacting Business and Government
Globalization, population growth, regulation, exploitation of natural resources and climate change call for changes in production and consumption.
Smart Use of Data Mining Is Good Business and Good Government
This article explores how data mining can help government to improve performance and operational efficiency and reduce costs.
The Great Global Infrastructure Opportunity: Global Construction Survey 2012
This global survey of senior managers in 161 firms covers the current state of infrastructure in its political, commercial, regulatory and governmental environments.
The KPMG Federal Word Book
A directory of federal financial management and IT acronyms, laws and regulations, terms, agencies, and URLs.
Clarity in the Cloud: A Global Study of the Business Adoption of Cloud
This KPMG global survey of 900 individuals in 15 countries highlights the expected transformative benefits and issues related to implementing the cloud.
Focus on Information Protection Intensifies as Market Forces and Regulatory Disclosure Requirements Increase
Leading IT managers are reevaluating existing governance structures, people, skills and business processes to establish a unified, long-term vision of their information protection approach.
Falsifying Government Claims and Insider Trading
This article discusses various approaches to fighting fraudulent payment claims and other forms of fraud and the impact of federal regulation on those efforts.
Don't Delay - The Time Has Come to Use the Full Potential of Enterprise Risk Management to Reduce Costs and Enhance Program Delivery
This article discusses how ERM can help an agency, department or program ensure it is supporting its highest priorities.
Making the Transition: Outcome-Based Budgeting - A Six Nation Study
As governments around the world face renewed pressure to reform their budgeting processes, many public sector organizations are making the shift to outcome-based budgeting in an effort to align allocation of resources with strategic national priorities.
Urbanization - the Massive Challenge Facing Cities and Innovative Ways It's Being Addressed
KPMG's Global Infrastructure practice provides a perspective on the efforts being made worldwide to address challenges of urbanization.
Ensuring Food Security
This report explores the various causes and potential solutions available to the world's governments and economies in their quest to provide "food security" to their threatened or disadvantaged populations.
Five Strategies to Help Achieve Efficiency in Government Operations
This article outlines five common sense steps state and local governments can take to overcome some of the barriers to achieving their goals during these difficult times.
Cyber crime - a growing challenge for governments
This white paper discusses the increased risk of cyber crime that governments face and some of the approaches, including global collaboration, available to help control their exposure.
The Complexities of Global Expansion for Higher Education Institutions
This white paper examines organizational, compliance, and operational challenges that higher education institutions usually face when implementing global initiatives.
APD Reform: What It Means to State Enterprise IT Initiatives
The Department of Health and Human Services has changed the Advance Planning Document process for states' federal financial participation funding for IT equipment
KPMG Analysis of Global Patterns of Fraud: Who is the typical fraudster?
KPMG 2011 global analysis of fraud trends and patterns among individuals who have committed fraud, based on a sample of 348 investigations in 68 countries.
ERP and the Public Sector: Useful Implementation Insights from Peers That Have Been There, Done That
This report summarizes a five-month KPMG study that provides invaluable front-line insights into actual ERP implementation in public sector organizations.
Attacking the Fiscal Crisis: What the States Have Taught Us About the Way Forward
Article examines the fiscal stressors facing state governments and explores actions being taken to achieve successful deficit reduction.
From Back Room to Board Room: Federal CFO Role in Managing the Cost of Government
Since passage of the landmark CFO Act of 1990, the role and importance of the federal CFO has made major advances in strategic management.
Cloud Computing: Innovating the Business of Health Care
This article explores some of the key considerations for healthcare organizations as they look to the transformational opportunities afforded by cloud computing.
Overview of Managing Change and Cultivating Opportunity
This white paper discusses the development of a new 'Capability Index' that would equip key stakeholders with a critical tool to identify important areas for developing countries to increase their capability to manage change, including change in response to crises, such as economic, political or social upheaval, and proactive changes, such as investment in infrastructure and manufacturing.
A Practical Look at Winning the Fight Against Improper Payments
This article examines various strategies and techniques to help governments detect, prevent, and recover improper payments.
A Practical Look at How Government Agencies Can Reduce Improper Payments
The KPMG Government Institute developed this white paper as a tool to help governments at all levels as they consider strategies to address the challenges presented by the executive order and IPERA. The white paper discusses various techniques and approaches to evolve, from just detection and recovery methods to detection and prevention before improper payments occur.
Federal Guidance for Exchanges and Medicaid Information Technology Systems
The Patient Protection and Affordable Care Act of 2010 charges states and the federal government with establishing health insurance exchanges to provide individuals and small businesses convenient access to competing qualified health insurance plans. States' abilities to meet these mandates depend upon well-designed information technology systems that automate the health insurance exchanges and update automated eligibility systems.
Delivering Water Using Private Finance
This white paper examines the risks and rewards of water PPPs and discusses how municipal governments and potential investors can benefit.
Construction Risk in New Nuclear Power Projects - Eyes Wide Open
This KPMG report focuses on construction risks, including budget overruns and schedule delays, and models found in new nuclear power projects.
The CFO Act Turns 20 Years Old: As We Blow Out the Candles, Where Are We Today and Where Do We Go From Here?
As the CFO Act celebrates its 20th birthday, this paper revisits the act's genesis, reflects on its accomplishments and looks to the future, including a review of federal accountability.
Strategic Financial Analysis in Higher Education: Identifying, Measuring & Reporting Financial Risks (Seventh Edition)
Higher education's governing and management practices are being scrutinized closely, increasing pressure on identifying, monitoring, and managing risks.
Case Study: Providing Project Management and Quality Assurance Services for the Implementation of the Massachusetts Commonwealth Health Information Connector Authority
The Massachusetts Commonwealth Health Information Connector Authority provides an overview of the major elements in the state's program to establish and operate a health insurance "exchange" and discusses the implementation of the new legislation.
Four Steps to More Collaboration - Tips for Using Social Networking Tools in Government
Common sense suggestions for large and small government agencies to optimize the use and usefulness of technology and new tools.
The Roll-out of Next Generation Networks: Investing for 21st Century Connectivity
This KPMG Infrastructure Spotlight Report summarizes the roll-out of NGN infrastructure around the world and the approaches being taken by various governments.
Paying the Bill: Global survey on results on government stimulus programs
This KPMG International report examines the views of businesspeople around the world on the success or failure of their governments' economic stimulus programs and on the best way to deal with the resulting public debt.
Overview of the Final Rule and Clarifications to Meaningful Use
This white paper summarizes the provisions of "Medicare and Medicaid Programs; Electronic Health Record (EHR) Incentive Program," issued July 13, 2010.
Federal Credit Reform: Is it a Sleeping Giant?
This whitepaper outlines the evolution of the programs of the Federal Credit Reform Act (FCRA) since 1990 and provides a historical perspective of the act. In addition, it provides an overview of the issues and audit challenges before the federal financial professionals, following the continuous evolution of the act. It also suggests some audit approaches to these issues.
A Closer Look: Attaining Accountability in the Development Sector
This report from KPMG International Services, together with Oxford Economics, studies the state of accountability in the development sector.
Dynamic Technologies for Smarter Government: Unlocking Knowledge in the Web 2.0 Age
This white paper looks at how, despite near-universal adoption of Web 2.0 technologies and the cost and efficiency benefits of using new technologies to deliver services, traditional attitudes to ownership of information and government organization remain common barriers to modernization.
Success and Failure in Urban Transport Infrastructure Projects
This white paper discusses six factors by assessing their influence in 19 case studies. The key factors are: project planning, technical expertise, procurement and financing, operational organization, political control, and sponsorship.
The Executive Order on Improper Payments
This white paper provides a practical look at what government agencies can do to address the presidential call for action.
The American Recovery and Reinvestment Act: Is Government Turning a New Page in Accountability, Transparency and Intergovernmental Relations?
This article explores the accountability and transparency challenges a year after the enactment of the Recovery Act from two viewpoints: the federal government and state and local governments.
A New Day For IT Management (again)
This commentary discusses the issues and opportunities for business transformation presented by approaches such as shared services and cloud computing.
The KPMG Executive Guide to High Performance in Federal Financial Management
This guide discusses what constitutes a high-performing federal finance organization to further the continuing evolution of federal financial management.
New Accounting Rules for Software Costs: What Government IT Professionals Need to Know About GASB 51
This paper describes key provisions and considerations important for government IT professionals in complying with GASB 51, which provides state and local governments guidance on how to resolve inconsistencies in the accounting and financial reporting of intangible assets.
Non-Cancellable Operating Leases - What Challenges Do You Face?
This article discusses how disclosing the amounts of future non-cancellable operating lease payments can help provide Federal agencies with information regarding possible financial exposure.
Now That the Audit is Over, the Hard Work Begins
This article discusses recommendations for successfully achieving what is required to resolve and implement corrective actions after an audit is complete.
Improving Accountability and Oversight in the Grants Process
This article discusses how government agencies often devote most resources to grant formulation and award and grant closeout, and too little to grant execution, which can be the most important stage in the process.
Government IT Projects Need QA/IV&V: The Why and How of Quality Assurance/Independent Verification and Validation
This white paper discusses an approach to QA/IV&V and how it can help governments with their highly critical projects.
Maintaining Effective Relationships with Your Auditor
This article explores how to evaluate and improve the relationships between auditor and management during the process of developing Federal agency financial statements.
America's Infrastructure Series: Infrastructure and public private partnership issues
This whitepaper series presents the state of the American infrastructure and provides an overview of Public Private Partnerships (PPPs) as a funding source.
Point, Click and Wow!: Bringing the Power of Transparency to Federal Financial Statements
This article considers areas federal agencies might use when and if federal financial statements are held to the new standards of the Obama administration's Open Government initiative to make government transparent, participatory, and collaborative.
Taking the Next Steps to High Performance in Federal Financial Management
This article explains how the journey begins by understanding three key areas of responsibility.
Whether You're Ready or Not, We're Millennial-Bound: Recruiting and Motivating Today's Millennial Generation
This article discusses methods KPMG LLP uses for recruiting and motivating today's Millennial generation, including expanded global assignments, creating a culture of flexibility, and launching an "Employee Career Architecture."
The American Recovery and Reinvestment Act of 2009 - New Provisions Covering Government Accountability and Transparency
The American Recovery Act and Reinvestment Act of 2009 covers new ground, not just in the breadth of the economic recovery spending proposals, but with its accountability and transparency provisions.
The Government Management Reform Act of 1994: A Retrospective of Achievements and Remaining Challenges and a Look to the Future
This article discusses what the GMRA achieved, which challenges remain, and the prospects for continued implementation of the legislation in the future.
Characteristics of Effective Audit Committees in Federal, State and Local Government
This paper looks at how some federal agencies and state and local governments have already established "audit committees" and are relying on them for help with improved oversight, governance, and financial performance and reporting.
America's Infrastructure Strategy: Drawing on History to Guide the Future
This paper discusses origins and foundations of infrastructure in the U.S. to the present day, and suggests that many issues we confront now demand new solutions.