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4
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84934510279
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Michel Foucault, Discipline and Punish: The Birth of the Prison, p. 204.
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5
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84934510278
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Michel Foucault, Ibid Discipline and Punish: The Birth of the Prison, p. 305.
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9
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84934510252
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According to a standard definition: “An audit is a methodical review and objective examination of an item, including the verification of specific information as determined by the auditor or as established by general practice. Generally, the purpose of an audit is to express an opinion or reach a conclusion about what was audited”. Generally Accepted Auditing Standards Guide sec. 1.01, “Audited Financial Statements Public and Private Companies” (1989). The 1988 Revision of the GAO's, “Standards for Audit of Governmental Organizations, Programs, Activities, and Functions” offers a broader definition. “[The goal of the audit] is to help ensure full accountability and assist government officials and employees in carrying out their responsibilities”.
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14
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84934510256
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“Some Results and Limitations of Central Financial Control”, Municipal Research Bulletin 81 (January, 1917), p. 3.
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18
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84934510258
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This was part of a general trend at the time, as noted by William Lafferty in 1933. “Older charters usually gave the local finance officers only responsibility for the records in their own offices. Recent charters tend to place responsibility for all accounting and accounting procedures on one city finance officer. Where the responsibilities for all city accounting is put on one person, it is possible to work all departmental accounts and records into one accounting system”. (William A. Lafferty, Jr. The Auditing of Municipal Accounts in New York State Albany, N.Y.: New York State Conference of Mayors and Other Officials, 1933), p. 23. Despite this continually repeated aspiration, New York City was not able to achieve a unified accounting system until the 1980s.
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19
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84934510260
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Background Research on the Top Structure of the Government of the City of New York
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New York State Commission on Governmental Operations of the City of New York
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(1961)
Finance Management
, vol.February
, pp. 116-117
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20
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84934510259
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See Suzanne Garment, Scandal: The Culture of Mistrust in American Politics, Doubleday, 1991.
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22
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84934510262
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According to the Bureau of Labor Statistics, the average number of accountants and auditors in the government sector in 1991 was 217,000, of which 90,000 were federal, 88,000 state, and 39,000 local. This compares with 161,000 in 1983. (Interview with Philip Rones, U.S. Bureau of Labor Statistics, June 14, 1992).
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24
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84934510261
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The Port Authority of New York and New Jersey has established as a goal using EDP for at least twenty percent of internal audits. Audit Division, Port Authority of New York and New Jersey, “Audit Plan, 1992”, January 13, 1992.
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25
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84934510243
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In order to provide an external check on the City's bookkeeping, the 1975 charter mandated an annual audit by a private sector certified public accounting firm. New York City Charter, Sec. 95.
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26
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84934510244
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New York City Charter, Sec. 93(c)(e).
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27
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84934510241
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New York City Comptroller, “Comptroller's Internal Control and Accountability Directives”, April 15, 1985, p. 1-1.
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28
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84934510242
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New York City Comptroller, “Comptroller's Internal Control and Accountability Directives”, pp. 1–4.
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29
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84934510245
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Ibid New York City Comptroller, “Comptroller's Internal Control and Accountability Directives”, pp. 1–4.
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30
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84934510247
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Auditors in a number of other agencies, including the School Construction Authority's inspector general's office, have launched undercover operations to ferret out evidence of contractor fraud.
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31
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84934510246
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City of New York Office of the Comptroller, Special Investigations Unit, “Social Clubs”, SPIN 90-005, April 8, 1991, p. 4.
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32
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84934510251
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Ibid City of New York Office of the Comptroller, Special Investigations Unit, “Social Clubs”, SPIN 90-005, April 8, 1991, p 25.
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33
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84934510250
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Ibid City of New York Office of the Comptroller, Special Investigations Unit, “Social Clubs”, SPIN 90-005, April 8, 1991, p. 26.
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34
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84934510249
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-
Under Generally Accepted Government Auditing Standards, financial statements audits must determine (1) whether the financial statements of an audited entity present fairly the financial position, results of operations, and cash flows or changes in financial position in accordance with generally accepted accounting principles; and (2) whether the entity has complied with laws and regulations for those transactions and events that may have a material effect on the financial statements. “Financial related audits include determining”: (1) whether financial reports and related items, such as elements, accounts, or funds are fairly presented; (2) whether financial information is presented in accordance with established or stated criteria; and (3) whether the entity has adhered to specific financial compliance requirements. Comptroller general of the United States, “Government Auditing Standards, Standards for Audit of Governmental Organizations, Programs, Activities, and Functions”, 1988 revision.
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35
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84934510248
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-
Ibid. Under Generally Accepted Government Auditing Standards, financial statements audits must determine (1) whether the financial statements of an audited entity present fairly the financial position, results of operations, and cash flows or changes in financial position in accordance with generally accepted accounting principles; and (2) whether the entity has complied with laws and regulations for those transactions and events that may have a material effect on the financial statements. “Financial related audits include determining”: (1) whether financial reports and related items, such as elements, accounts, or funds are fairly presented; (2) whether financial information is presented in accordance with established or stated criteria; and (3) whether the entity has adhered to specific financial compliance requirements. Comptroller general of the United States, “Government Auditing Standards, Standards for Audit of Governmental Organizations, Programs, Activities, and Functions”, 1988 revision.
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36
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84934510225
-
-
The Budget and Accounting Act of 1921 gave the comptroller the power to investigate “all matters relating to the receipt, disbursement and application of public finds”, and in reports to Congress ‘to make recommendations looking to greater economy or efficiency in public expenditures”. (31 U.S.C. 312).
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38
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84934510224
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U.S. General Accounting Office, “Report to Selected Members of Congress: Mass Transit Grants, Noncompliance and Misspent Funds by Two Grantees in UMTA's New York Region”, January, 1992.
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39
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84934510227
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-
New York State Constitution Art. 5, sec. 1; General Municipal Law Art. 3.
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-
-
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40
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84934510226
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-
Interview with William Challice, Director of the Bureau of New York City Audits, June 20, 1992.
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41
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84934510234
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-
The comptroller registers contracts. The Procurement Policy Board sets contracting policy and tracks the volume of City contracting. The Mayor's Office of Contracts attempts to resolve problems that arise in the contracting process. Each agency's chief contracting officer is responsible for making sure the agency adheres to the comprehensive and complex contracting regime. Collectively, these “reforms” significantly expand control over the agency-level contracting process.
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42
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84934510235
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New York City Department of Investigation, “City-Wide Anti-Corruption Program, Report to the Mayor, December 31, 1989”, p. 1.
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43
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84934510236
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-
New York City Department of Investigation, Corruption Prevention and Management Review Bureau, “An Analysis of the Corruption Risks in the Management and Control Systems within the Department of General Services, Bureaus of Leasing and Design in Leasing Private Space for City Use”, January, 1989, p. 7.
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44
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-
84934510228
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-
New York City Department of Investigation, Corruption Prevention and Management Review Bureau, “An Analysis of Corruption within the Construction Inspection Units of the Department of Buildings and the Agency's Corruption Prevention Program”, May, 1991, pp. 55–58.
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-
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46
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-
33746477995
-
The Inspector General in the Federal Government: A New Approach to Accountability
-
(1985)
Alabama Law Review
, vol.36
, pp. 475-513
-
-
Knowles1
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51
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-
84934510230
-
-
NAPA, Revitalizing Federal Management: Managers and Their Overburdened Systems, Nov. 1983, p. 3.
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52
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84934510231
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-
Michel Foucault, Discipline and Punish: The Birth of the Prison, p. 204.
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