Honor, Ethics, and Accountability in Public Administration

 

Please use resource within the last 5 years.

I attached the study guides for each question below

Question 1

Discuss the appropriateness of a government official being able to lie to the public. Explain when, if ever, is it permissible for a government official to stretch the truth. Your response should be at least 200 words in length.

 

Question 2

How does the hierarchy of ethics govern the behavior of people holding public office? Your response should be at least 200 words in length.

 

Question 3

Why is an audit considered to be the final phase of a budgetary process? Your response should be at least 200 words in length.

 

Question 4

Explain the mission of the U.S. Government Accountability Office. Your response should be at least 200 words in length.

 

Question 5

What is the difference between a formal compliance audit and a performance audit? Please use examples to support your answer. Your response should be at least 200 words in length.

 

Study Guide for Questions 1-2

Citing:

Shafritz, J. M., Russell, E. W., & Borick, C. P. (2013). Introducing public administration

(8th ed.). Upper Saddle River, NJ: Pearson.

Reading Assignment Chapter 5:

Honor, Ethics, and Accountability

Unit Lesson

Ethics and social justice are areas that can be quite difficult to discuss and understand at times. Honor is a principle that precedes the code of ethics. Without honor, there is no moral value or concept that is being followed, and this will eventually lead to a person not being able to follow an ethical pathway. Honor serves as the foundation for ethical decision-making and serves as one of the pillars for doing trusted business with administration, organizations, and creating policies. An area where social justice, honor, and ethics play an important role is in dealing with the distribution of revenues for schools, sewerage treatment plants, and infrastructures. A county can have an affluent community, higher property values, and the highest taxes, but the monies that are being collected could inadvertently be transferred to less affluent neighborhoods within that county, used for other schools and renovations outside that particular community, and also be used for other projects. The community paying high taxes will not see the benefits of their monies being spent for their own projects because it may be spent in another location of the county due to the distribution. Residents may have the opportunity to fight for incorporation, whereby some funds would be kept within the locations of residence, but there will be challenges faced, and maybe for many years, regarding the spending of monies within their own jurisdiction. The concept of social justice is ethically challenged based on how public administration is integrating funds directly or indirectly into that community. When the leadership changes, the overall political ideology changes regarding funding, social justice, and social equality, and the distribution of revenue to other less affluent communities are keys to social justice becoming a double-edged sword. One of situations that public administrators can find themselves in centers upon contracts and acceptance of those contracts. A company can be bidding for a designated contract regarding technology, camera installation, or a safety system for example, but one of the top contending vendors has asked for a dinner engagement. Normally, this practice occurs in the business world, but the problem arises when there is a conflict of interest. The meeting may be “off the cuff,” but getting to know the person, the business, and the opportunities that are presented may influence the deal. The final decision may be directed towards the company or person whom has dined with the decision-maker. One has to question whether or not this practice is fair and morally and ethically acceptable, and how accountable this person may be regarding the final decision being made between the companies that were in the bidding process. Nowadays, many corporations and civilian government standards are in place stating moral and ethical guidelines will be UNIT III STUDY GUIDE Understanding Honor, Ethics, and How Accountability Integrate Public Administration PUA 5301, Administration of Public Institutions 2 UNIT x STUDY GUIDE Title followed, gift acceptance will not be allowed (or beneath a specified amount of monies), and ensuring the position is not being used for political gain or a hierarchical advancement within the corporation. In another example of moral and ethical decision-making within public organizations, one has to take into consideration if a person has approached another official in making a preemptive offer. A local town may be looking for a number of new vehicles for their fleet to be updated. The local car dealer is aware that the organization is looking for new vehicles and approaches the person who is in charge of making the decisions. The dealership presents the facts about their line(s) of vehicles they can offer to the organization and is willing to work on a multiple purchase deal. The moral and ethical decision is now the burden of the person who has been approached. Does the person contact the dealership and request quotes for the vehicles wishing to be purchased, or merely stay away from the offer being made? On one hand, there is the temptation of moving forward with the research and possibly saving the town some money in the end. On the other hand, the ethical dilemma has arisen here after having been approached as an elected official. It is fine to perhaps research and consider pricing for the vehicles; however, the greater influence of bias may be present because the dealership approached the elected official prior to a meeting regarding the new vehicle purchases. There is no harm in looking for a quote with the dealership, but if the dealership does happen to win the bid and a vote is necessary there may be a moral and ethical conflict of interest for the elected official since that person was approached prior to the bidding process.

Questions 3-5 Study Guide

Reading Assignment

Citing:

Shafritz, J. M., Russell, E. W., & Borick, C. P. (2013). Introducing public administration

(8th ed.). Upper Saddle River, NJ: Pearson.

Chapter 14:

Program Audit and Evaluation

Unit Lesson

Organizations have periodic audits regarding their financial records and how they are using monies for purchasing, philanthropy, and performance. If an audit is undertaken within the organization, it may come from an internal group that specifically deals with accounting ventures, or it may be a hired consultant who may charge a fee and audit the books regarding the monies being allocated. What is an audit? Typically, this is an official examination of a financial report that is submitted by an individual or an organization to ensure the funds and expenditures are properly represented through the laws and guidelines that have been established. Furthermore, this can be attached to the government budgetary process where a review of agency operations is performed, specifically financial transactions, to determine whether an agency has indeed spent its monies in accordance with guidelines. A comprehensive audit may take several weeks or months in order to complete. As an example, auditing an organization regarding the receiving of grant monies, and what those funds are spent on, would qualify as either an internal audit or paying a company to perform this service. If an outside firm is brought in to perform the audit, there may have been a planned or arranged time for the company to perform the work. Normally, the auditors would ask to see any receipts, accounts that would be open under the grant funding, balance sheets, and any hard copies of duplicate checks that have been written for the funding. Grant funding will have a set of benchmarks or tiers the organization will have to meet in order to spend the monies. It is up to the auditors to determine whether or not the funds being spent have met the criterion for the grant cycle. The auditors do not necessarily have to start from the first month of the year or cycle regarding expenditures. The firm can ask for documentation regarding monies being spent for designated months, or the firm may ask to see all the books and perform a thorough audit for the entire span of the grant cycle. In either case, proper documentation and interviews with the accountant or treasurer monitoring the grant expenditures would take place. If other facilities belong to the same organization and are participating in this type of funding, it is possible documentation may be asked for in order to justify the benchmarks being met for the items that have been purchased. Government budgeting, deficits, and other forms of money supplies are always a hot topic for debate and discussion. The public entities and communities are interested in government spending and funding because these monies are directly related to the taxpayer’s dollars. In a matter of speaking, the public is financing the government by paying taxes and fees for services in an effort to keep programs running. Having audits of these programs for compliance efficiency and results are considered foundations for good business practices. A compliance audit looks at the extent to which financial inputs have been managed in compliance with the laws, codes, and standards regarding any accounting information. A traditional audit means there is an expectation of every public official to have open books and prepare for a regular visit from the auditors, keep the accounts up-to-date and officially prescribed, and then have the records available for scrutiny should an unannounced audit arrive from the government, state, or local entity. Although the customary line of thinking UNIT VI STUDY GUIDE Collaboration and Coordination Amongst Agencies PUA 5301, Administration of Public Institutions 2 UNIT x STUDY GUIDE Title with an audit comes in the form of bookkeeping, there might be a chance where the auditor actually reviews the receipts and asks to see proof of this product being purchased and stored to further ensure compliance is being followed. Auditors also have the option of expanding their scope of the audit to others regarding compliance with laws and regulations concerning the efficiency and effectiveness of the organization’s willingness to use the funds appropriately. Efficiency and effectiveness are two of the steps within the performance audit chain, but they may also be funneled into a comprehensive audit regarding the compliance to the objectives established with the monies that were accepted. Any kind of audit must be set free from internal bias, conflict of interest with the auditors reviewing the books, and leave out political strategies and personal feelings concerning political motivations for using the funds for other intentions. Finally, an internal audit can also occur regarding some of the line items within the organization’s books. It is not uncommon in large organizations to have another group from within report to an executive body concerning the audit and any findings that may be concerning. The internal auditing staff literally needs total authority to review the books and funding in an effort to perform the proper methods concerning compliance. It is not uncommon to meet with the CEO or other executive staff prior to this type of audit, outline expectations for the review, and outline objectives for the outcomes of these meetings concerning future implications and follow-up. Keep in mind that government agencies are limited by their own budgets and their policies and initiatives that are oftentimes proposed are linked to finances in general. There are many programs that are newly constructed and have to be “cost-neutral” and offset by either increased income or budget cuts that may be necessary in other areas. Recognizing the importance of financial management, budgeting, auditing, and having the right type of expenditures meeting the laws and regulations are important areas to understand if one is to become an effective public administrator.