Supervision And Auditing Of Local Authorities Action

Local authorities in financial difficulty present a number of challenges for the central government, such as determining how deserving cases can be distinguished from unworthy ones or cases of abuse, whether financial aid or other assistance should be given, and how central government can help local authorities avoid getting into financial trouble. This report by the Steering Committee on Local and Regional Democracy (CDLR) considers these issues in terms of Council of Europe member states. It contains a number of case studies of central assistance to local authorities and seeks to analyse why local authorities are in financial difficulty and how the problem is being dealt with in practice.

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.

This publication describes the structure of local and regional government in the United Kingdom. It covers the functions and the division of powers, the status of representatives, co-operation between the various types of authorities and finance.

Newly revised in 2011. Contains the auditing standards promulgated by the Comptroller General of the United States. Known as the Yellow Book. Includes the professional standards and guidance, commonly referred to as generally accepted government auditing standards (GAGAS), which provide a framework for conducting high quality government audits and attestation engagements with competence, integrity, objectivity, and independence. These standards are for use by auditors of government entities and entities that receive government awards and audit organizations performing GAGAS audits and attestation engagements.

This publication brings together the texts adopted by the Standing Committee of the Congress of Local and Regional Authorities of the Council of Europe. The Congress, a consultative body of the Council of Europe, is made up of two chambers: one representing local authorities, the other the regions. Its aim is to reinforce democratic structures at local and regional level, and in particular to help the newly-emerging democracies in central and eastern Europe. The Congress adopts three different types of texts: recommendations, opinions and resolutions. Recommendations are proposals to the Committee of Ministers, and their application is left up to each member government. Sometimes they are also addressed to other international organisations. Opinions usually refer to questions to the Congress from the Committee of Ministers or the Parliamentary Assembly. The Committee of Ministers and the Parliamentary Assembly consult the Congress on questions which are likely to affect the competence and the basic interests of the local and regional authorities which the Congress represents. Resolutions reflect the decisions that the Congress is authorised to take, or make recommendations to local and/or regional authorities and their associations.