Governments Quarterly Report

This reference book is primarily a procedural work which examines the many forms, customs, and practices which have been developed and established for the House of Commons since Confederation in 1867. It provides a distinctive Canadian perspective in describing procedure in the House up to the end of the first session of the 36th Parliament in Sept. 1999. The material is presented with full commentary on the historical circumstances which have shaped the current approach to parliamentary business. Key Speaker's rulings and statements are also documented and the considerable body of practice, interpretation, and precedents unique to the Canadian House of Commons is amply illustrated. Chapters of the book cover the following: parliamentary institutions; parliaments and ministries; privileges and immunities; the House and its Members; parliamentary procedure; the physical & administrative setting; the Speaker & other presiding officers; the parliamentary cycle; sittings of the House; the daily program; oral & written questions; the process of debate; rules of order & decorum; the curtailment of debate; special debates; the legislative process; delegated legislation; financial procedures; committees of the whole House; committees; private Members' business; public petitions; private bills practice; and the parliamentary record. Includes index.

Academic Paper from the year 2016 in the subject Economics - Finance, grade: Bsc, University of Benin, course: accounting, language: English, abstract: This research work investigates the timeliness of financial reporting in Edo State local governments. The study specifically examines the influence of the size of the local government, technology, complexity and auditor competence in relation to the timeliness of financial reporting in the local government. A total of twenty-four structured questions and eighty questionnaires are used to evaluate respondent's perceptions. The process of getting financial information from any local government takes time because the users have to wait until the financial accounts are published in the official government gazettes. As a result, there is a possibility of lack of interest in the financial accounts of local government as any potential issues fade with the passage of time if the reporting is overly late or inexplicable, so it will lose its relevance. Some critical issues identified which are responsible for delay in reporting in local government include the current environment of across-the-board budget cuts, over bloated size of the local government, lack of technology advancement, increased number of unqualified staff resources and new accounting standards, poor internal control system, inadequate system to record account for and monitor spending in terms of legislated processes. The findings reveal that the size and the complexity of the local government have significant impact on the timeliness of financial reporting, while auditor competence has no impact on timeliness. It recommends that the local government council in Edo State should ensure that their financial statements are published at the right time of their financial year so that users of the financial statements can have access to their reports. It is concluded that the timely release of a financial report is an essential ingredient for maintaining confidence