Public accountability report /

Latest issue consulted: Fiscal year 2004.

The effects of poor financial information systems on the long term sustainability of local public services. Empirical evidence from the Catalan Municipalities

In this paper we describe the existence of financial illusion in public accountingand we comment on its effects for the future sustainability of local publicservices. We relate these features to the lack of incentives amongst publicmanagers for improving the financial reporting and thus management of publicassets. Financial illusion pays off for politicians and managers since it allowsfor larger public expenditure increases and managerial slack, these beingarguments in their utility functions. This preference is strengthen by the shorttime perspective of politically appointed public managers. Both factors runagainst public accountability. This hypothesis is tested for Spain by using anunique sample. We take data from around forty Catalan local authorities withpopulation above 20,000 for the financial years 1993-98. We build this databasis from the Catalan Auditing Office Reports in a way that it can be linkedto some other local social and economic variables in order to test ourassumptions. The results confirm that there is a statistical relationship between the financialillusion index (FI as constructed in the paper) and higher current expenditure.This reflects on important overruns and increases of the delay in payingsuppliers, as well as on a higher difficulties to face capital finance. Mechanismsfor FI creation have to do among other factors, with delays in paying suppliers(and thereafter higher future financial costs per unit of service), no adequateprovision for bad debts and lack of appropriate capital funding either forreposition or for new equipments. For this, it is crucial to monitor the way inwhich capital transfers are accounted in local public sheet balances. As a result,for most of the Municipalities we analyse, the funds for guaranteeing continuityand sustainability of public services provision are today at risk.Given managerial incentives at present in public institutions, we conclude thatpublic regulation recently enforced for assuring better information systems inlocal public management may not be enough to change the current state of affairs.

Democracia, accountability e avaliação: a avaliação de políticas públicas como instrumento de controle democrático

O presente trabalho, procura discutir o papel que a institucionalização de sistemas de avaliação de programas e políticas públicas podem desempenhar na criação ou aperfeiçoamento de mecanismos de accountability na gestão pública. Mais especificamente, se procura a analisar as relações entre o fortalecimento da função e da capacidade avaliadora do governo e a promoção de níveis crescentes de difusão de informação e criação de mecanismos de accountability. Analisando os casos do Sistema de Avaliação de Rendimento Escolar do Estado de São Paulo (SARESP) e Sistema de Monitoramento e avaliação do Programa Estadual de DST/AIDS (PE ¿ DST/AIDS) arriscamos uma hipótese para os diferentes graus de accountability proporcionados por tais mecanismos de avaliação; a saber, os diferentes níveis de transparência e responsabilização proporcionados pelos sistemas e mecanismos de avaliação parecem relacionar-se mais diretamente com o desenho institucional no qual se insere a política ou programa governamental e com os atores interessados (stakeholders) na sua gestão do que propriamente com as características intrínsecas às pesquisas ou sistemas de avaliação das políticas públicas

Undermining patient and public engagement and limiting its impact:the consequences of the Health and Social Care Act 2012 on collective patient and public involvement

Patient and public involvement has been at the heart of UK health policy for more than two decades. This commitment to putting patients at the heart of the British National Health Service (NHS) has become a central principle helping to ensure equity, patient safety and effectiveness in the health system. The recent Health and Social Care Act 2012 is the most significant reform of the NHS since its foundation in 1948. More radically, this legislation undermines the principle of patient and public involvement, public accountability and returns the power for prioritisation of health services to an unaccountable medical elite. This legislation marks a sea-change in the approach to patient and public involvement in the UK and signals a shift in the commitment of the UK government to patient-centred care. © 2013 John Wiley & Sons Ltd.

A közbeszerzés jogi és hatékonysági aspektusai (The legal and efficiency aspects of public procurement)

A közpénzelköltés hatékonyságát hazai viszonylatban az éves közpénzköltés nagyságával és az alkalmazott eljárástípusok, beszerzési tárgyak számával, értékével kapcsolatosan van lehetősége a hivatalos statisztikák elemzése során az érdeklődőnek vizsgálni. A törvény preambulumában található „a közpénzek ésszerű felhasználása átláthatóságának és széles körű nyilvános ellenőrizhetőségének megteremtése, továbbá a közbeszerzések során a verseny tisztaságának biztosítása” célrendszer csak részben érvényesül. A tanulmány arra kíván rávilágítani, hogy a hazai közbeszerzés-kutatás eredményei alapján milyen elképzelés van a GDP közel 5%-án hatékony elköltéséről Magyarországon. Vajon valódi akadálya-e a közbeszerzés a tisztességtelen versenynek, s elősegíti-e a piaci folyamatok érvényesülését annak szabályozása. A szerző válaszai rávilágítanak a közbeszerzési piaci folyamatok, gyengeségek, kevésbé hatékony megnyilvánulások és kritikus vélemények okaira, melyek közvetlen kapcsolatban vannak a közbeszerzés válságos helyzetével, s azonosítják azokat a kritikus pontokat, melyeken érdemes változtatni egy reménybeli hatékonyabb állapot, piaci egyensúlyi helyzet kialakítása érdekében. _______ The analysis of public spending can be based on official statistics showing the figures of annual public spending and the value and number of different procedures and purchased items. However, public procurement spending an annual amount of 1600-1800 billion HUF of public money in an ever changing legal environment, are intended to ensure not only some efficiency in public spending, but to reach several other aims as well. Although the preamble of the public procurement law states, that “a legal environment ought to be created, where the transparency and public accountability of spending public money and fair competition regarding public procurement procedures is ensured”, these requirements are only partially met. This study, based on the results of recent analyses concerning public procurement, wishes to represent our ideas about how to spend efficiently nearly 5% of the Hungarian GDP. Is it really true, that public procurement can be regarded as a genuine means against unfair competition, and can we really foster market processes by regulating public procurement? The author answers highlight the causes of the weaknesses of public procurement procedures, inefficient practices and critical opinions, which are closely connected to the present dire state of public procurement. This study also identifies the crucial elements to be changed in order to achieve a hopefully more efficient state and a preferable market balance.

Patterns of governance: The curious case of non-profit community services in Australia

Community has taken on a new significance in Australian social policy discourse. Seemingly sound and morally justifiable, in the context Of neo-liberalism the language of community positions non-profit delivery of services as superior to state-provided services. As a consequence, non-profit community services are being centrally positioned to mediate the relationship between the state and citizen subjects. In the first part of this paper we trace some of the key historical developments in Australia's welfare state and patterns of governance that are propelling the non-profit sector firm the margins to the centre. The second section examines the relationship between Australia's shifting political landscape and the emerging welfare regime. One key feature of this new regime is the attempt to relocate citizenship away from the domain of the state and into that of civil society. The article concludes by sketching out some research themes, focusing, for example, on the impact of devolution of governance in terms of client rights and public accountability.

Responsabilidade Criminal por Dinheiros Públicos, Branqueamento de Capitais/Lavagem de Dinheiro e Direitos Sociais

Em termos de dinheiros públicos, devemos ter em consideração a necessidade de ter que existir uma boa governança. É importante a participação. Também a transparência. E se os direitos e deveres sociais fundamentais estão interligados, não é menos verdade que é preciso a apresentação de boas contas à população. E aqui temos que falar também em plena responsabilidade pública. Num sentido lato, podemos falar num princípio geral de anticorrupção. O mau uso dos dinheiros públicos pode conduzir à responsabilidade de índole criminal. O crime de branqueamento/lavagem, um crime secundário, pode ter por origem ilícitos e/ou crimes que se relacionam com a utilização indevida de dinheiros públicos. A responsabilidade financeira e criminal pode aliás constituir um incremento na boa gestão dos dinheiros públicos. Deste modo – não tendo o direito penal finalidades de promoção ou de “combate”, mas ainda assim retributivos, preventivos gerais e especiais positivos e restaurativos -, podemos estar a caminhar para uma melhor concretização dos direitos, e dos deveres, que são garantidos do ponto de vista constitucional-constitucional. Afinal, todas as áreas do direito, são peças do mesmo jogo de xadrez. O Tribunal Constitucional em Portugal, o Supremo Tribunal Federal no Brasil, o Supremo Tribunal de Justiça em Portugal, o Superior Tribunal de Justiça no Brasil, os Tribunais de Contas em ambos os países. § In terms of public money, we should take into account the need to have to be good governance. It is important to participate. Also transparency. And if fundamental rights and social duties are interrelated, it is also true that we need to present good accounts to the population. And here we must also speak in full public accountability. In a broad sense, we can speak of a general principle of anti-corruption. The misuse of public funds can lead to criminal nature of responsibility. The crime of money laundering, a secondary crime, may have as illicit origin and / or crimes that relate to the misuse of public funds. The financial and criminal liability may in fact be an increase in the sound management of public funds. Thus - not having the criminal law purposes of promotion or "combat", but still remunerative, general and special preventive and restorative positive - we may be heading for a better realization of the rights, and duties, which are guaranteed the constitutional-constitutional point of view. After all, all areas of the law are parts of the same game of chess. The Constitutional Court in Portugal, the Supreme Court in Brazil, the Supreme Court in Portugal, the Superior Court of Justice in Brazil, the Audit Courts in both countries.

Transparência no setor público: uma análise dos relatórios de gestão anuais de entidades públicas federais no ano de 2010

O presente estudo analisa o nível de transparência pública nos relatórios de gestão anuais de entidades públicas federais e os incentivos (político, institucional, governamental, social e financeiro) que podem afetar a divulgação da informação pública. Aborda-se a perspectiva da teoria de agência e da prestação de contas (public accountability) na divulgação da informação, pois os gestores governamentais podem disponibilizar ao cidadão uma informação incompleta (conflito de agência). Nesse sentido, uma maior transparência da informação pública pode servir como uma forma de aproximação entre o principal (cidadão) e o agente (gestor público). Realizou-se uma pesquisa empírica, de natureza quantitativa, para análise do nível de transparência apresentado nos Relatórios de Gestão de 2010 de 115 entidades públicas federais. Para tanto, foi construído um Índice de Transparência Pública Federal (ITPF), baseado em estudos internacionais, de modo a verificar o nível de divulgação da informação pública apresentado nos relatórios de gestão anuais e os incentivos que afetam essa divulgação. Os resultados apontam um baixo nível de transparência pública nos relatórios de gestão (48%), deficiências na divulgação obrigatória (80%) e baixa aderência às práticas de evidenciação voluntária (19%). Sobre os incentivos para a divulgação, se observou uma relação positiva entre o tipo de entidade, acessibilidade e demografia de pessoal com o índice de transparência pública, enquanto a burocracia pública mostrou uma relação negativa. Já o porte, tamanho do núcleo de gestão, receita orçamentária e dependência federal não influenciam a divulgação da informação pública nos relatórios de gestão.

Medical Practitioners Act 2007

Medical Practitioners Act 2007 ACT FOR THE PURPOSE OF BETTER PROTECTING AND INFORMING THE PUBLIC IN ITS DEALINGS WITH MEDICAL PRACTITIONERS AND, FOR THAT PURPOSE, TO INTRODUCE MEASURES, IN ADDITION TO MEASURES PROVIDING FOR THE REGISTRATION AND CONTROL OF MEDICAL PRACTITIONERS, TO BETTER ENSURE THE EDUCATION, TRAINING AND COMPETENCE OF MEDICAL PRACTITIONERS, TO AMEND THE MEMBERSHIP AND FUNCTIONS OF THE MEDICAL COUNCIL, TO INVESTIGATE COMPLAINTS AGAINST MEDICAL PRACTITIONERS AND TO INCREASE THE PUBLIC ACCOUNTABILITY OF THEMEDICAL COUNCIL; Click here to download PDF 266kb

IOWA Principles and Practices for Charitable Nonprofit Excellence, 2006

Task Force members formulated these principles and practices as a way to promote good management practices, ethical conduct, and public accountability. By compiling the information in this guide, we hope to provide a valuable tool for organizations and individuals as they go about the work of building better Iowa communities.

The Institutional, Economic and Social Determinants of Local Government Transparency

Interest in public accountability and government transparency is increasing worldwide. The literature on the determinants of transparency is evolving but is still in its early stages. So far, it has typically focused on national or regional governments while neglecting the local government level. This paper builds on the scarce knowledge available in order to examine the economic, social, and institutional determinants of local government transparency in Spain. We draw on a 2010 survey and the transparency indexes constructed by the NGO Transparency International (Spain) in order to move beyond the fiscal transparency addressed in previous work. In so doing, we broaden the analysis of transparency to the corporate, social, fiscal, contracting, and planning activities of governments. Our results on overall transparency indicate that large municipalities and left-wing local government leaders are associated with better transparency indexes; while the worst results are presented by provincial capitals, cities where tourist activity is particularly important and local governments that enjoy an absolute majority. The analysis of other transparency categories generally shows the consistent impact of these determinants and the need to consider a wider set of variables to capture their effect.

Moral reasoning and ethics in educational leadership /

School leaders face difficult decisions regarding discipline matters. Often, such decisions play an important role in determining the moral tone of the school and the health of the school community. Many stakeholders are affected by the outcome of such decisions. Codes of conduct, board and school policies, and discipline meetings are often shrouded under secrecy, making the discipline process mysterious. .; In this study I examined the process of moral reasoning. I sought to determine the extent to which school leaders were aware that they were involved in a process of moral reasoning, and ftirthermore, what kind of moral reasoning they practiced. As well, I investigated the ethical grounds and foundations underlying moral reasoning. Thus, in this study I probed the awareness of the process of moral reasoning and sought to find the ethical grounding of decision making. This qualitative study featured short field research. The process involved individual interviews with three different participants: school leaders of a public. Catholic, and an independent school. It found that each school leader practiced moral reasoning to varying degrees through the discipline process. It also explored the possible democratization of moral reasoning by linking to concepts such as fairness, due process, public accountability, and greater participation in the administering of discipline. This study has implications for practice, theory, and future research. The examination of school leaders as the primary focus for discipline matters opens the door to future research that could explore differences between the school systems and possibly other parties affected by moral reasoning in discipline cases.

Provider diversity in the English NHS: a study of recent developments in four local health economies

Objectives: The overall objective of the research was to assess the impact of provider diversity on quality and innovation in the English NHS. The aims were to map the extent of diverse provider activity, identify the differences in performance between Third Sector Organisations (TSOs), for-profit private enterprises, and incumbent organisations within the NHS, and the factors that affect the entry and growth of new private and TSOs. Methods: Case studies of four Local Health Economies (LHEs). Data included: semi-structured interviews with 48 managerial and clinical staff from NHS organizations and providers from the private and Third Sector; some documentary evidence; a focus group with service users; and routine data from the Care Quality Commission and Companies House. Data collection was mainly between November 2008 and November 2009. Results: Involvement of diverse providers in the NHS is limited. Commissioners’ local strategies influence degrees of diversity. Barriers to the entry for TSOs include lack of economies of scale in the bidding process. Private providers have greater concern to improve patient pathways and patient experience, whereas TSOs deliver quality improvements by using a more holistic approach and a greater degree of community involvement. Entry of new providers drives NHS Trusts to respond by making improvements. Information sharing diminishes as competition intensifies. Conclusions: There is scope to increase the participation of diverse providers in the NHS, but care must be taken not to damage public accountability, overall productivity, equity and NHS providers (especially acute hospitals, which are likely to remain in the NHS) in the process.