Preventing fraud and mismanagement in government : systems and structures

Content: Cover 
 Title Page 
 Copyright 
 Contents 
 Foreword 
 Acknowledgments 
 About the Authors 
 Preface 
 Introduction 
 People are Your Greatest Risk and Your Greatest Asset
 Focus of the Book
 Rules: Do They Stop Fraud and Mismanagement?
 Mird: The Four Criteria to Prove Fraud
 Judgment
 Structures and Systems
 Developing Systems in Structure by Asking the Right Questions
 Agfot (Assisted Gorilla Fraud Observation Techniques)
 Notes Chapter 1: Government and How It WorksTypes and Forms of Local Government: An Example from New Jersey 
 Politics, Public Operations, and Loss 
 Global Forms of Government 
 Revenue Functions within Governmental and Public Entities 
 The Federal Government 
 Fiscal Discipline 
 Structure of Federal Debt State Governments Local Governments 
 Public Agencies 
 Public Authorities 
 Government via Concessions, Franchises, and Contract Work 
 Public-Private Partnerships 
 Conclusion 
 Notes
 Chapter 2: Public Finance and How Government Creates Cash Flow
 Government Finance 101 
 Case Study: Transportation Finance The Basic Rules of Forensic Accounting Cost of Collection 
 Tax Collection Example-Fuel Taxes 
 Enforcement and Compliance: Tax Evasion 
 Burden of Taxation 
 Maturity Mismatching 
 Fiscal Federalism 
 PFDA 
 User Fee versus Tax 
 Pigouvian Taxes and Subsidies Government Revenue Sources Taxes 
 Excise Taxes 
 Property Taxes 
 Personal Income Taxes 
 Sales Taxes 
 Fine Revenues 
 Fees 
 Transfer Payments 
 Bonding and Borrowing 
 Bond Structure 
 Revenue Bonds 
 General Obligation Bonds 
 Core Issue: Government Spending