Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers' Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government.

What do we need to know about political parties in order to understand them? In his classic study E. E. Schattschneider delineates six crucial points: A political party is an organized attempt to get control of the government. Parties live in a highly competitive world. The major parties manage to maintain their supremacy over the minor parties. The internal processes of the parties have not generally received the attention they deserve in treatises on American politics. The party is a process that has grown up about elections. And perhaps most important of all is the distribution of power within the party organization. But Party Government is not just about political parties. At its heart is the theory and practice of modern democracy, and it is the most cited, controversial, and probably single most influential study of political parties ever written, Schattschneider questions the purpose of government, who rules, and how government should be organized consistent with its fundamental purpose, which are the enduring fault lines of American democracy. He takes the reader through a thorough and penetrating examination of political parties and the American government. Starting with a historical overview and defense of parties, Schattschneider offers a searing analysis of politics itself, with special focus on the number of interest groups both affecting and affected by government. He describes the various types of political organizations--major parties, pressure groups, and minor parties--and offers a study of the two-party character of the American system. Sidney A. Pearson, Jr. offers a strikingly original new introduction about E. E. Schattschneider and his contribution to political science. Gracefully and wittily written, Party Government is mandatory reading for students and scholars of political science, government, and American political theory.

Black & white print. American Government 3e aligns with the topics and objectives of many government courses. Faculty involved in the project have endeavored to make government workings, issues, debates, and impacts meaningful and memorable to students while maintaining the conceptual coverage and rigor inherent in the subject. With this objective in mind, the content of this textbook has been developed and arranged to provide a logical progression from the fundamental principles of institutional design at the founding, to avenues of political participation, to thorough coverage of the political structures that constitute American government. The book builds upon what students have already learned and emphasizes connections between topics as well as between theory and applications. The goal of each section is to enable students not just to recognize concepts, but to work with them in ways that will be useful in later courses, future careers, and as engaged citizens. In order to help students understand the ways that government, society, and individuals interconnect, the revision includes more examples and details regarding the lived experiences of diverse groups and communities within the United States. The authors and reviewers sought to strike a balance between confronting the negative and harmful elements of American government, history, and current events, while demonstrating progress in overcoming them. In doing so, the approach seeks to provide instructors with ample opportunities to open discussions, extend and update concepts, and drive deeper engagement.

Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.