Towards interoperability in the public sector

which involves identifying, capturing, and communicating information that enables employees to carry out their responsibilities (COSO, 2004). Communications plays a fundamental role

In a similar light, it is highly unlikely that the profit and loss statements for a public sector entity would be useful because of problems with the revenue recognition and

A country where the national government was using the cash basis, but some form of accrual accounting is followed at the lower levels of government could score four positive

Pettijohn and Grizzle (1997) have demonstrated that alternative budget for- mats and resource allocation processes, largely under the control of the local government

We interviewed agency representatives, and reviewed relevant documents such as risk assessment processes, risk registers, employment screening process, training

(i) a growing recognition of the limits of pure cash accounting (ii) the development of accrual- based international standards for government fiscal and financial reporting

and e-government—are integrated and interdependent and rely on partnership with the private sector and civil society (NICTP, 2006). The preliminary years of the

For instance, public sector auditors need to understand accounting standards and systems to examine financial ac- countability; program operations and performance measurements