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Decentralization, Accountability and Local Services in Sierra Leone : Situation Analysis, Key Challenges and Opportunities for Reform

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
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Following years of civil war that ended in 2002, Sierra Leone has pursued a policy of decentralization, devolving responsibility for many government functions to the Local Council level. The aims of this policy include achieving a more equitable and inclusive access to public services across the national territory, in part to alleviate regional inequities that contributed to the civil war. The implementation of the decentralization policy has faced many obstacles, however, including the need to rebuild local government institutions and capacity after 30 years of centrally dominated governance; the limited devolution of financial resources; and multifaceted political economy hurdles. This report, first, analyzes the current state of decentralization in Sierra Leone; second, identifies the most prominent challenges to continued decentralization; and, third, discusses options for the way forward. The report draws on qualitative and quantitative data collected from both central and local government stakeholders...

India - Public Financial Management and Accountability in Panchayati Raj Institutions (Rural Local Governments) : Synthesis Study

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
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This Study has been designed to serve as a reference point for (i) mapping the Public Financial Management and Accountability (PFMA) arrangements currently in place; (ii) highlighting good practices that have emerged across States relative to PFMA; and (iii) summarizing issues that are most relevant to the Government of India, State Governments and the Bank when it comes to financing future projects through Panchayati Raj Institution (PRIs). This Synthesis also captures the recommendations of the Eleventh and Twelfth Finance Commissions, as well as the initiatives of the recently constituted Ministry of Panchayati Raj (MoPR). Inter alia, the MoPR has laid out a road map for enhancing the accountability of PRIs to their constituents. Because devolution of powers has resulted in different models in the various states, this study has not attempted prescriptive solutions or standard models for implementation. Rather, this study offers input to the design of Bank interventions and activities relating to Decentralization; it is not in itself a Decentralization study. This Study covers PRIs in six Indian states...

Autonomy with Equity and Accountability : Toward a More Transparent, Objective, Predictable and Simpler (TOPS) System of Central Financing of Provincial-Local Expenditures in Indonesia

Shah, Anwar
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
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During the past decade, Indonesia has transformed itself from centralized governance to decentralized local governance. Local governments were given extensive expenditure responsibilities while keeping the tax system centralized. To finance decentralized provincial-local expenditures, Indonesia implemented a new system of intergovernmental finance. This paper provides a review of the equity and efficiency implications of the current system of central-provincial-local transfers. It finds that the system of intergovernmental finance represents one of the most complex systems ever implemented by any government in the world. The system is primarily focused on a gap-filling approach to provincial-local finance to ensure revenue adequacy and local autonomy but without accountability to local residents for service delivery performance. This is done through a great degree of academic rigor using highly complex procedures. The complexity leads to a lack of transparency, inequity and uncertainty in allocation as well as creating incentives for jurisdictional fragmentation and reducing own-tax effort. Simpler alternatives are available that have the potential to address equity objectives while also enhancing efficiency and citizen-based accountability. Such alternatives would represent a move away from complex gap filling and special allocation approaches to simple...

The Loch Ness Model : Can ICTs Bridge the Accountability Gap?

Gigler, Bjorn-Soren; Bailur, Savita; Anand, Nicole
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
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Can information and communication technologies (ICTs) empower through participation, transparency, and accountability and if so, under which conditions? Theory and practice demonstrate that technologies can empower citizens to hold governments and international donors accountable, but true accountability will only result from recognizing the gap between supply (governments, international donors, service providers) and demand (citizens, civil society organizations, communities) and considering how to bridge it from both sides. ICT-enabled initiatives have contributed to shrinking this accountability gap, yet in many cases, it remains open. In this paper, the authors develop a framework for analyzing how technologies can accelerate efforts to close the gap, which the authors call the loch ness model. The authors offer reasons why the gap remains open and put forth recommendations for closing it.

Indonesia : Repeat Public Expenditure and Financial Accountability Report and Performance Indicators

World Bank
Fonte: World Bank, Jakarta Publicador: World Bank, Jakarta
Português
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This public expenditure and financial accountability (PEFA) assessment for Indonesia was undertaken by a team of World Bank staff and development partners with close involvement of counterparts from the Government of Indonesia, including the ministry of finance, state ministry of development planning (Bappenas), and some line ministries. The objective of the assessment is to update the integrated, standardized, indicator-led assessment of public financial management (PFM) systems, processes, and institutions as a whole against good international practices. This PEFA assessment has been funded by the Bank and a multi-donor trust fund, supported by contributions from the European Commission, the Governments of the Netherlands and the Swiss Confederation, and United States Agency for International Development (USAID). This report focuses mainly on the changes in the performance of the PFM system from 2007 to 2011. This report focuses largely on the major changes since 2007, and also on the ongoing reforms that should impact an assessment in the future organizations. It provides an integrated...

Public sector reform in New Zealand - issues of public accountability

Mulgan, Richard
Fonte: Universidade Nacional da Austrália Publicador: Universidade Nacional da Austrália
Tipo: Working/Technical Paper Formato: 109636 bytes; 352 bytes; application/pdf; application/octet-stream
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The new Zealand public reform process of the late 1980s and early 1990s was notable for its attempt to clarify public accountability through the specification of outputs, contractual agreements and the disaggregation of government departments into smaller, more sharply focused agencies. While the reforms achieved managerial improvements, the accountability regime was less successful because of the difficulties of specification and the continuing robustness of ministerial responsibility in the face of attempts to limit the political control and accountability.; no

The accountability of community sector agencies: a comparative framework

Mulgan, Richard
Fonte: Universidade Nacional da Austrália Publicador: Universidade Nacional da Austrália
Tipo: Working/Technical Paper Formato: 154020 bytes; 356 bytes; application/pdf; application/octet-stream
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Accountability in community sector organisations is analysed in comparison with the public and private for-profit sectors, according to a number of variables: who is accountable (collective and individual); for what they are accountable (legal compliance and financial reporting, general performance, treatment of individual clients); and to whom they are accountable (the public, ‘owners’, and ‘clients’). Accountability of individual members within organisations is also explored. ‘Accountability’ to personal values is misleadingly so named. The community sector has significantly less accountability.; no

"Against Accountability"

MANSBRIDGE, Jane
Fonte: Instituto Universitário Europeu Publicador: Instituto Universitário Europeu
Tipo: Outros Formato: application/pdf; digital
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Although relatively corrupt regimes require citizen monitoring and accountability enforced by the threat of sanction, this kind of relationship between citizens and their agents is inefficient and normatively unsatisfying. In relatively uncorrupt regimes, citizens do not need to depend so heavily on this "sanctions model", with its sanction-based accountability. Instead they can have a relationship with their representatives based on a "selection model" in which they select representatives who act "gyroscopically" from their own internal motivations and are replaced when the alignment between constituents and their representatives erodes. The more corrupt the regime, the more the relationship must be founded on sanction-based accountability. The less corrupt the regime, the more the citizens can afford representative relationships based primarily on a well-warranted sense of common purpose. The appropriate size of the selection "core" and sanction "periphery" depends in large part on the degree of corruption in the regime.; The lecture was delivered on 25 October 2010. For an earlier treatment with complete references, see Mansbridge, A ‘Selection Model’ of Political Representation, The Journal of Political Philosophy, 2009, 17...

Establishing accountability systems in organizations

Martin-Rios, Carlos
Fonte: Universidade Carlos III de Madrid Publicador: Universidade Carlos III de Madrid
Tipo: Trabalho em Andamento Formato: application/pdf
Publicado em /02/2009 Português
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Organizational control systems are a central phenomenon, yet despite their significance, research is dominated by top-down command-and-control approaches and contingent models of goaldirected behavior. This paper introduces and empirically explores the concept of accountability system: the set of norms and practices an organization puts in place to assess, reward, and sanction the work engagement and output of an individual. Data from seven organizations are used to explore whether organizations provide distinct, useful accountability systems for individuals working in complex, knowledge activities. The findings show that organizations are struggling to set up accountability systems around the notion of contribution what would help to direct attention and mobilize effort beyond the boundaries of hierarchical control systems.

Accountability on forest fires: Evidence of social responsibility

Abreu, Rute; David, Fátima
Fonte: Escola Superior de Técnologia e Gestão da Guarda Publicador: Escola Superior de Técnologia e Gestão da Guarda
Tipo: Artigo de Revista Científica
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This research reviews the influence of social responsibility (SR) to forest management, throughout exploring the direct and indirect consequences of forest fires in Portugal. The necessity to promote the development of pioneering practices will bring greater accountability, improve transparency and increase the sustainability of the forests' system. This research presents dual theoretical frameworks. The first has its origins in organisational and sociological theory that will assure the link of SR as a fundamental purpose to influence the forest protection and the environment preservation. The second is based in the accountability, providing explanations for economic and social decisions of forest management. There are four key-aspects: sustainability, accountability, transparency and leadership each one has prós and cons, but each contributes to the sustainable development and management forest. Therefore, bad example of forest fires would ensure entrenching of a social responsible approach into the future and the new generations.

Have New Zealand's political experiments increased public accountability?

Mulgan, Richard
Fonte: Universidade Nacional da Austrália Publicador: Universidade Nacional da Austrália
Tipo: Working/Technical Paper Formato: 62219 bytes; 351 bytes; text/html; application/octet-stream
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New Zealand has undergone two major political reforms over the last decade, a radical restructuring of its public sector and a radical change to the electoral system. This paper examines the extent to which the reforms have improved the accountability of governments to the public. The public sector reforms have reduced the extent of political control and therefore of accountability through the political system. At the same time, within the core public service, performance contracts and strategic planning have increased political control while fears that ministerial responsibility would be weakened have proved exaggerated. Electoral reform has increased the accountability of Parliament to voters though the new system needs some fine tuning. Compulsory voting may be worth considering in the longer term.; no

Bulgaria : Country Financial Accountability Assessment

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Financial Accountability Assessment; Economic & Sector Work
Português
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Bulgaria's ambitious program of reforms in several areas, including public financial management (PFM), focuses greatly on its entry into the European Union (EU). Thus, the country has a well developed system, and structure of financial management, that relies heavily on information technology (such as in the area of cash management), and has independent external audits, and parliamentary oversight committees. Although many laws, and institutional arrangements have been established, institutions still need technical assistance, and training to absorb the methods, and international best practices. Bulgaria has significantly reduced the number of extra-budgetary funds, thereby improving the budget's comprehensiveness. It has adopted a pilot programmatic approach in three ministries, strengthening the budget-policy link, and, created a Treasury Single Account to service all budgetary institutions. Moreover, the country has a strong internal audit body in the form of the Public Internal Financial Control Agency (PIFCA)...

West Bank and Gaza : Country Financial Accountability Assessment

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Financial Accountability Assessment; Economic & Sector Work
Português
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This CFAA is able to report major improvements in the public financial management (PFM) system of the West Bank and Gaza (WB&G) in the period since mid-2002. Recent areas of improvement are in budgeting (both development and execution) and in fiscal transparency. Other PFM include the following: 1) All Palestinian Authority (PA) revenues are now paid into the Central Treasury Account (the CTA), a single treasury account which brings together all government revenues and provides a single pool of funds out of which all expenditures are paid. 2) An orderly system of budgetary appropriation is now in force. 3) Reflecting these new and improved processes, the budget speeches and extensive background budget data are posted on a regular basis on the Ministry of Finance's (MOF) external website, itself a symbol of a new approach to transparency and improved budget management. 4) MOF is exercising firm control over budget expenditures - with the obvious caveat that the chronic post-September 2000 shortage of Budget funds has led to strict limits on non-wage expenditures and to continuous ad hoc adjustments...

Republic of Guinea : Country Financial Accountability Assessment

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Financial Accountability Assessment; Economic & Sector Work
Português
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The 2003 Guinea Country Financial Accountability Assessment (CFAA) was implemented jointly with the 2003 Guinea Public Expenditure Review (PER), and both analysis will be reported as the Integrated Public Expenditure Review and Fiduciary Assessment (PER-FA) for Guinea. This approach has been followed in order a) to have a cohesive, and coherent set of analysis, and recommendations on Public Finance, b) to reduce the demands on the Government of Guinea, which might have resulted from a duplication of reviews being carried out in the same time frame. This approach reduces the potential overlap in the scope of PER and CFAA. This stand alone CFAA report is based on the chapter on Public Financial Management systems and processes in the PER-FA, with some additional context added. The quality of Public Financial Management in Guinea, does not yet provide sufficient assurance for external donors to implement their projects through the government's own systems via, for example, direct budgetary support. In some aspects of public financial management...

Pakistan - Punjab Province : Public Financial Management and Accountability Assessment

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Integrated Fiduciary Assessment; Economic & Sector Work
Português
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36.81%
This document reports on a Public Financial Management and Accountability Assessment (PFMAA) for the province of Punjab. The study was commissioned jointly by the World Bank, the Asian Development Bank (ADB), the UK Department for International Development (DfID), and the European Commission (EC). The Government of Punjab (GoPj) managed the process through a Steering Committee chaired by the Finance Secretary. This summary assessment uses the indicator-led analysis to provide an integrated assessment of the Punjab Province's PFM system against the six core dimensions of PFM performance and provides a statement of the likely impact of those weaknesses on budgetary outcomes, on aggregate fiscal discipline, and on the strategic allocation of resources and efficient service delivery. The PFMAA was conducted against 31 Public Financial Management (PFM) performance measurement indicators in accordance with the Public Expenditure and Financial Accountability (PEFA) framework.

Lao PDR - Public Expenditure Review : Country Financial Accountability Assessment, Volume 1. Summary Report

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Financial Accountability Assessment; Economic & Sector Work
Português
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This public expenditure review/country financial accountability assessment (PER/CFAA) examines the means by which Laos can improve the planning and management of public resources to establish sustainable economic growth and reduce poverty. It is meant to support the goals of the government's National Poverty Eradication Program, as well as those of the Interim Poverty Reduction Strategy, the Poverty Reduction and Growth Facility, and the Poverty Reduction Partnership Agreement. This report is a full collaborative effort by the Asian Development Bank, the World Bank, and the International Monetary Fund. The report is organized in six chapters. Following the introductory chapter, Chapter 2 focuses on the macroeconomic framework and the resources envelope. Chapter 3 considers issues of budget execution and control. Chapter 4 is on budget planning and preparation. Chapter 5 explores the dimensions of poverty in Laos and how expenditures planning and management can support the objective of poverty alleviation. The final chapter provides an analysis of public expenditure issues in the context of six major sectors: education...

Decentralization and Accountability : Are Voters More Vigilant in Local than in National Elections?

Khemani, Stuti
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Publications & Research :: Policy Research Working Paper; Publications & Research
Português
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Defining vigilance as retrospective voting - where voters evaluate incumbents on their performance during their entire term in office - the author compares voter behavior in local and national elections to make inferences about whether voters are more vigilant in monitoring government at the local level. Using data from 14 major states in India over the period 1960-92, she contrasts voters' behavior in state legislative assembly elections with their behavior in national legislative elections. In state assembly elections voter reward incumbents for local income growth, and punish them for a rise in inequality, over their entire term in office. But in national elections voters behave myopically, rewarding growth in national income and a fall in inflation and inequality only in the year preceding the election. The evidence is consistent with greater voter vigilance and government accountability in local than in national elections.

Russian Federation : Country Financial Accountability Assessment

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Financial Accountability Assessment; Economic & Sector Work
Português
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36.81%
This CFAA concentrates, by design, on federal-level public sector financial management in the Russian Federation. Its results feed into the fiduciary discussion presented in the new Russian Federation Country Assistance Strategy (CAS), and into the Core Integrative Fiduciary Assessment (CIFA). In budget management the CFAA recommends 1) strengthening the strategy phase of budget preparation to link macroeconomic resource constraints and sectoral and program targets; 2) adopting a uniform, simplified budget coding structure; 3) adopting a more participatory approach to budget planning and formulation; 4) introducing accounting principles by entities with extra-budgetary funds and preparing reports that are compatible with Treasury accounts and fiscal reporting; 5) preparing a program of institutional development for the MOF and applying modem information technology; and 6) amending the chart of accounts (COA) to fully reflect the budget classification. The development and implementation of a full-function Treasury system will take several years and is not expected to become fully operational before 2004/05. In the interim...

Zambia - Public Expenditure Management and Financial Accountability Review : Country Procurement Assessment Review, Annex

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Integrated Fiduciary Assessment; Economic & Sector Work
Português
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The challenges faced by Zambia in public expenditure management (PEM) have been longstanding, and will require targeted efforts, as well as a strong degree of political will to address. The recently launched constitutional review, which includes issues of public finance, the anti-corruption campaign of the new Government, and the renewed interest by Parliament in governance issues, and accountability have all been encouraging steps. Nevertheless, for Zambia to assure that public accountability is enduring, and not dependent upon the Government of the day, it must take steps to strengthen institutions of the State that can provide public oversight, and that promote basic checks and balances. This report provides a very detailed analysis of the country's PEM, and accountability processes. Yet, many of the recommendations are not new, but have been cited in previous reports of the Bank, and/or other donors. Effective implementation of public sector reforms will likely remain a challenge in Zambia. The limited capacity of Government suggests the need to target a few major aspects of public finance...

Bosnia and Herzegovina : Country Financial Accountability Assessment

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Financial Accountability Assessment; Economic & Sector Work
Português
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This Country Financial Accountability Assessment (CFAA) was prepared on the basis of the findings of a World Bank mission to Bosnia and Herzegovina in 2001, and reflects developments through early 2002. The CFAA was a constituent element of the Public Expenditure and Institutional Review (PEIR) published in June 2002 on the basis of work carried out in 2001-2002, and the key findings of the CFAA on the public expenditure policy and institutional framework form a significant part of the PEIR section dealing with financial management in the government sector. While some of the diagnosis presented in this CFAA may have been overtaken by events since early 2002, most of its recommendations remain valid and the report provides a sound analytical framework for ongoing reforms in the field of public expenditure management. The country is in transition not only to a market and a post-war economy, but also to a peculiar (and still fragile) conception of statehood. Public administration in BiH combines pre-war, wartime and post-war institutions...