Municipal accountability: Should regulations similar to the Sarbanes -Oxley Act apply to the local sector?

As America moved into the 2lst century financial scandals associated with large publicly traded corporations brought widespread concern about the reliability of financial reporting. In response the U.S. Congress adopted the Sarbanes-Oxley Act of 2002 (SOX). Undergirding SOX was the belief that improvements in the reliability of an organization's financial disclosures would lead to increased trust in the issuing organization. While SOX is aimed at publicly traded private sector organizations, the value of adopting SOX-like practices in the public and the nonprofit sectors have been recognized. Although SOX-like auditing practices have not at the time of this research become part of the auditing regime for municipalities, the results of this research provide a baseline "read" of municipal finance officers' perceptions of the value and obstacles associated with adoption of two major components of SOX: Principal Officer(s) Certification (POC) and the Independent Audit Committee (IAC) requirements. The author mailed surveys to all finance officers of municipalities in Florida and Ohio with populations of 10,000 or greater which did not contract out the operation of their finance departments. Post-survey "elite" interviews were conducted in an effort to obtain a deeper understanding of revealed issues and contradictions found in the analysis of the results of the mails survey. The findings suggest municipal finance officers are willing to adopt POC but have reservations about implementing IAC. With both POC and IAC the respondents appeared to consider intangible, non-pecuniary consequences as much or more than tangible, pecuniary consequences. Consistent with prior research, attitudes regarding POC and IAC were found to be unrelated to prior adoptive behavior, or personal and organizational demographic variables. Although accounting and auditing are inexorably intertwined, views of the recently implemented GASB 34 reporting model were found to be unrelated to the willingness to adopt POC or IAC. Findings dovetail with current discourse in public sector accounting suggesting local finance professionals may see benefits—both tangible and intangible—to some but not all accounting practices adopted in the private sector. This is consistent with the commonly accepted belief that public sector accounting maintains fundamental differences from its private counterpart.

From Where Do We Teach? Potential Positions in Public Education

This thesis is a conceptual examination of the positions from which we teach in public education. As it is philosophical in nature, it takes no qualitative or quantitative data. It offers a review of selected relevant literature and an analysis of personal and professional experience, with the intent to pose critical questions about teaching and learning. The framework of this thesis represents the following contentions: First, from its inception, public schooling served capital by preparing skilled labour for emerging industrial markets. This history is the hegemonic shadow that hangs over public education today. Second, movements toward the standardization of funding, curriculum, and evaluation support the further commodification of public schooling. The “accountability” that standardization offers, the “back to basics” that it aims for, is counter to the potential that public education might critically inform citizens and seek social justice. Third, movements toward the privatization of public schooling under the guise of “choice” and “mobility”, brought on by manufactured crisis, serve only to widen socio-economic inequities as capitalist neoliberal interests seek profit in both the product of public schools and in schooling itself. If we recognize and understand the power of public education to inform vast numbers of citizens who will, in turn, either maintain or reform society, we must ask: What do we want public education to be? What are the effects of continuing down historically conventional and increasingly standardized paths? What do progressive pedagogies offer? How might teachers destandardize their pedagogy and pursue equitable opportunities for marginalized students? How might students name themselves and their world, that they might play a part in its reimagining? For whom do we teach, and under what conditions? From where do we teach, and why? For educators to ask these questions, and to employ what they discover, will necessitate taking substantial risks. It will necessitate taking a stand and cannot be done alone. Teachers must seek out the collaboration of their students. They must offer students the time and the space to find their own voices, to create their own selves, and to envision previously uncharted paths on which we might walk together.

Policy Solutions and International Perspectives on the Funding of Public Service Media Content for Children: A Report for Stakeholders

This project on Policy Solutions and International Perspectives on the Funding of Public Service Media Content for Children began on 8 February 2016 and concludes on 31 May 2016. Its outcomes contribute to the policy-making process around BBC Charter Review, which has raised concerns about the financial sustainability of UK-produced children’s screen content. The aim of this project is to evaluate different funding possibilities for public service children’s content in a more challenging and competitive multiplatform media environment, drawing on experiences outside the UK. The project addresses the following questions: • What forms of alternative funding exist to support public service content for children in a transforming multiplatform media environment? • What can we learn from the types of funding and support for children’s screen content that are available elsewhere in the world – in terms of regulatory foundations, administration, accountability, levels of funding, amounts and types of content supported? • How effective are these funding systems and funding sources for supporting domestically produced content (range and numbers of projects supported; audience reach)? This stakeholder report constitutes the main outcome of the project and provides an overview and analysis of alternatives for supporting and funding home-grown children’s screen content across both traditional broadcasting outlets and emerging digital platforms. The report has been made publicly available, so that it can inform policy work and responses to the UK Government White Paper, A BBC for the Future, published by the Department of Culture, Media and Sport in May 2016.

Building public policy on shifting sands: the case of the National Asset Management Agency

Over the last thirty years, there has been an increased demand for better management of public sector organisations (PSOs). This requires that they are answerable for the inputs that they are given but also for what they achieve with these inputs (Hood 1991; Hood 1995). It is suggested that this will improve the management of the organisation through better planning and control, and the achievement of greater accountability (Smith 1995). However, such a rational approach with clear goals and the means to measure achievement can cause difficulties for many PSOs. These difficulties include the distinctive nature of the public sector due to the political environment within which the public sector manager operates (Stewart and Walsh 1992) and the fact that PSOs will have many stakeholders, each of whom will have their own specific objectives based on their own perspective (Boyle 1995). This can
result in goal ambiguity which means that there is leeway in interpreting the results of the PSO. The National Asset Management Agency (NAMA) was set up to bring stability to the financial system by buying loans from the banks (which were in most cases, non-performing loans). The intention was to cleanse the banks of these loans so that they could return to their normal business of taking deposits and making loans. However, the legislation, also gave NAMA a wide range of other responsibilities including responsibility for facilitating credit in the economy and protecting the interests of taxpayers. In more recent times, NAMA has been given responsibility for building social housing. This wide-range of activities is a clear example of a PSO being given multiple goals which may conflict and is therefore likely to lead to goal ambiguity. This makes it very difficult to evaluate NAMA’s performance as they are attempting to meet numerous goals at the same time and also highlights the complexity of policy making in the public sector. The purpose of this paper is to examine how NAMA dealt with goal ambiguity. This will be done through a thematic analysis of its annual reports over the last five years. The paper’s will contribute to the ongoing debate about the evaluation of PSOs and the complex environment within which they operate which makes evaluation difficult as they are
answerable to multiple stakeholders who have different objectives and different criteria for measuring success.

Reframing Public Inquiries as 'Procedural Justice' for Victims of Institutional Child Abuse: Towards a Hybrid Model of Justice

As the number of high profile cases of institutional child abuse mounts internationally, and the demands of victims for justice are heard, state responses have ranged from prosecution, apology, and compensation schemes, to truth commissions or public inquiries. Drawing on the examples of Australia and Northern Ireland as two jurisdictions with a recent and ongoing history of statutory inquiries into institutional child abuse, the article utilises the restorative justice paradigm to critically evaluate the strengths and limitations of the inquiry framework in providing ‘justice’ for victims. It critically explores the normative and pragmatic implications of a hybrid model as a more effective route to procedural justice and suggests that an appropriately designed restorative pathway may augment the legitimacy and utility of the public inquiry model for victims chiefly via improving offender accountability and ‘voice’ for victims. The article concludes by offering some thoughts on the broader implications for other jurisdictions in responding to large-scale historical abuses and seeking to come to terms with the legacy of institutional child abuse.

New Public Management: The Story Continues

New Public Management (NPM) has aroused significant interest amongst academe, policy makers and practitioners, since its first articulation in the seminal articles by Hood (1991 and 1995). However, in the 21st century, a body of opinion has developed which asserts that the NPM is passé. This paper seeks to determine the contemporary status of NPM in the context of the UK, one of the early adopters of NPM. Close inspection of UK Government policy underlines the importance of NPM ideas in the New Labour Government modernisation policy (1997-2010). Furthermore, the policy actions of the 2010–2015 UK Coalition Government reveal that the global financial crisis intensified the drive for NPM in the UK’s public sector. This discussion reveals no evidence in support of the demise of NPM.

ACCOUNTABILITY REPORT 2011-2012

The University of South Carolina Aiken reports to the Office of State Budget its annual accountability report that includes an executive summary, a description of the leadership system, customer focus and satisfaction and other performance criteria, mission, and program descriptions and budgets.

2012-2013 STATE AGENCY ACCOUNTABILITY REPORT

The University of South Carolina Aiken reports to the Office of State Budget its annual accountability report that includes an executive summary, a description of the leadership system, customer focus and satisfaction and other performance criteria, mission, and program descriptions and budgets.

University of South Carolina Aiken Annual Accountability Report Fiscal Year 1994-1995

The University of South Carolina Aiken reports to the Office of State Budget its annual accountability report that includes an executive summary, a description of the leadership system, customer focus and satisfaction and other performance criteria, mission, and program descriptions and budgets.

University of South Carolina Aiken Annual Accountability Report Fiscal Year 1995-1996

The University of South Carolina Aiken reports to the Office of State Budget its annual accountability report that includes an executive summary, a description of the leadership system, customer focus and satisfaction and other performance criteria, mission, and program descriptions and budgets.

USC Aiken Annual Accountability Report

The University of South Carolina Aiken reports to the Office of State Budget its annual accountability report that includes an executive summary, a description of the leadership system, customer focus and satisfaction and other performance criteria, mission, and program descriptions and budgets.

University of South Carolina Aiken Annual Accountability Report Fiscal Year 1997-1998

The University of South Carolina Aiken reports to the Office of State Budget its annual accountability report that includes an executive summary, a description of the leadership system, customer focus and satisfaction and other performance criteria, mission, and program descriptions and budgets.

2005-2006 Accountability Report

The University of South Carolina Beaufort reports to the Office of State Budget its annual accountability report that includes an executive summary, a description of the leadership system, customer focus and satisfaction and other performance criteria, mission, and program descriptions and budgets.

2006-2007 Accountability Report

The University of South Carolina Beaufort reports to the Office of State Budget its annual accountability report that includes an executive summary, a description of the leadership system, customer focus and satisfaction and other performance criteria, mission, and program descriptions and budgets.

2007-2008 Accountability Report

The University of South Carolina Beaufort reports to the Office of State Budget its annual accountability report that includes an executive summary, a description of the leadership system, customer focus and satisfaction and other performance criteria, mission, and program descriptions and budgets.