A Study on the Efficient Management of the Public Funds in Local Governments

Throughout this nation's relatively brief history, a tradition of pluralistic funding of the arts has evolved. The partners in this pluralistic system are individuals, the federal government, state, county and local governments, foundations, businesses, and corporations. With all of these partners participating, the system prevents an unhealthy dependence on any one source and keeps any one source from dominating. An increasing number of Americans view the arts in a positive manner. Nationwide studies and the 1980 census indicate that more Americans are participating, actively and passively, in the arts than ever before in the nation's history. However, the typical American does not seem to understand the pluralistic funding process, especially the role government should play in the funding partnership. The public needs to understand the benefits of government funding of the arts for our society. The funds that taxpayers invest in the arts provide essential tools for economic development and social stability. Public funds spent on the arts multiply in the economy at large, attract tourists, and generate the need for related goods and services. Thus the public needs to be educated to comprehend that government participation is a vital ingredient in our American system of pluralistic support for our cultural endeavors.

Download Full-text

A Real Or a Marginal Trend in Participatory Budgets in Local Governments

e-Finanse ◽

10.2478/fiqf-2018-0024 ◽

2018 ◽

Vol 14 (4) ◽

pp. 12-21

Author(s):

Beata Zofia Filipiak ◽

Marek Dylewski

Keyword(s):

Local Government ◽

Social Participation ◽

Local Governments ◽

Current Practice ◽

Public Policies ◽

Local Communities ◽

Public Expenditures ◽

Public Funds ◽

Depth Analysis ◽

Participatory Budget

AbstractThe purpose of the article is analysis of participatory budgets as a tool for shaping decisions of local communities on the use of public funds. The authors ask the question of whether the current practice of using the participatory budget is actually a growing trend in local government finances or, after the initial euphoria resulting from participation, society ceased to notice the real possibilities of influencing the directions of public expenditures as an opportunity to legislate public policies implemented. It is expected that the conducted research will allow us to evaluate the participatory budget and indicate whether this tool practically acts as a stimulus for changes in the scope of tasks under public policies. The authors analyzed and evaluated the announced competitions for projects as part of the procedure for elaborating participatory budgeting for selected LGUs. Then, they carried out an in-depth analysis of the data used to assess real social participation in the process of establishing social policies.

Download Full-text

Study on the legal issue about the management of the public funds in the insurance industry

Korean Insurance Law Association ◽

10.36248/kdps.2018.12.2.309 ◽

2018 ◽

Vol 12 (2) ◽

pp. 309-332

Author(s):

Eun Kyung Kim

Keyword(s):

Insurance Industry ◽

Legal Issue ◽

Public Funds ◽

The Public

Download Full-text

Renewable Energy Attitudes and Behaviour of Local Governments in Poland

Energies ◽

10.3390/en14102765 ◽

2021 ◽

Vol 14 (10) ◽

pp. 2765

Author(s):

Joanna Rakowska ◽

Irena Ozimek

Keyword(s):

Renewable Energy ◽

Local Governments ◽

Local Development ◽

Local Level ◽

Environmental Benefits ◽

Local Authorities ◽

The Public ◽

Energy Behavior ◽

Public Aid ◽

Energy Projects

The deployment of renewable energy at the local level can contribute significantly to mitigating climate change, improving energy security and increasing social, economic and environmental benefits. In many countries local authorities play an important role in the local development, but renewable energy deployment is not an obligatory task for them. Hence there are two research questions: (1) Do local governments think investments in renewable energy (RE) are urgent and affordable within the local budgets? (2) How do they react to the public aid co-financing investments in renewable energy? To provide the answer we performed qualitative analysis and non-parametric tests of data from a survey of 252 local authorities, analysis of 292 strategies of local development and datasets of 1170 renewable energy projects co-financed by EU funds under operational programs 2007–2013 and 2014–2020 in Poland. Findings showed that local authorities’ attitudes were rather careful, caused by financial constraints of local budgets and the scope of obligatory tasks, which made renewable energy investments not the most urgent. Public aid was a factor significantly affecting local authorities’ behavior. It triggered local authorities’ renewable energy initiatives, increasing the number and scope of renewable energy investments as well cooperation with other municipalities and local communities. Despite this general trend, there were also considerable regional differences in local authorities’ renewable energy behavior.

Download Full-text

Electoral Incentives and the Allocation of Public Funds

Journal of the European Economic Association ◽

10.1093/jeea/jvaa055 ◽

2020 ◽

Author(s):

Frederico Finan ◽

Maurizio Mazzocco

Keyword(s):

Electoral System ◽

Policy Reforms ◽

Public Funds ◽

Term Limit ◽

The Public ◽

Public Projects ◽

Electoral Incentives ◽

Using Data ◽

The One ◽

The Cost

Abstract Politicians allocate public resources in ways that maximize political gains, and potentially at the cost of lower welfare. In this paper, we quantify these welfare costs in the context of Brazil’s federal legislature, which grants its members a budget to fund public projects within their states. Using data from the state of Roraima, we estimate a model of politicians’ allocation decisions and find that 26.8% of the public funds allocated by legislators are distorted relative to a social planner’s allocation. We then use the model to simulate three potential policy reforms to the electoral system: the adoption of approval voting, imposing a one-term limit, and redistricting. We find that a one-term limit and redistricting are both effective at reducing distortions. The one-term limit policy, however, increases corruption, which makes it a welfare-reducing policy.

Download Full-text

Health Care Cost Containment in Large American Cities

Public Personnel Management ◽

10.1177/009102608901800108 ◽

1989 ◽

Vol 18 (1) ◽

pp. 87-100 ◽

Cited By ~ 3

Author(s):

Perry Moore

Keyword(s):

Health Care ◽

Cost Containment ◽

Local Governments ◽

Health Care Cost ◽

The United States ◽

Public Agencies ◽

The Public ◽

Survey Results ◽

The Cost ◽

American Cities

This research provides information about the health care cost containment efforts of local governments and agencies across the United States, particularly in large American cities. Survey results indicate that while the public sector lags behind the private sector, public agencies are beginning to match the cost containment efforts of private employers. While initiation of these efforts represents considerable recent progress, their tangible benefits are not yet apparent.

Download Full-text

The Continuing Problem of Special Districts in American Government

Accounting and the Public Interest ◽

10.2308/apin-10076 ◽

2011 ◽

Vol 11 (1) ◽

pp. 52-67 ◽

Cited By ~ 4

Author(s):

Larita Killian

Keyword(s):

New York ◽

Local Governments ◽

Census Bureau ◽

Three Dimensions ◽

The Public ◽

Reporting Practices ◽

Special Districts ◽

Theoretical Perspectives ◽

Policy Alignment ◽

Definition Of

ABSTRACT Due to fiscal constraints and demands for increased accountability, scholars and public officials are reviewing the structure and reporting practices of local governments. These efforts are often incomplete, however, because they bypass special districts, which now comprise over 40 percent of all local governments. The proliferation of special districts has the potential to increase government costs, redirect the allocation of scarce resources, remove debt and expenditure practices from the public eye, and reduce democratic controls over elected officials. This paper highlights some of the public interest concerns related to these entities to inform future, localized research. For decades, scholars have approached special districts from two opposing theoretical perspectives: institutional reform and public choice. Literature from these opposing perspectives is used to analyze special districts along three dimensions: efficiency and economy of operations, policy alignment and allocation of resources, and democratic accountability. This paper uses the U.S. Census Bureau definition of special districts, though alternative definitions are discussed. Efforts by four states (Florida, Pennsylvania, Indiana, and New York) to improve local government, and their varying approaches to special districts, are reviewed, leading to the conclusion that the complex issues related to special districts must be resolved within state contexts.

Download Full-text

Institutional pressures influencing environmental management accounting adoption by Malaysian local governments

Journal of Accounting & Organizational Change ◽

10.1108/jaoc-11-2020-0183 ◽

2021 ◽

Vol ahead-of-print (ahead-of-print) ◽

Author(s):

Che Ku Hisam Che Ku Kassim ◽

Noor Liza Adnan ◽

Roziani Ali

Keyword(s):

Environmental Management ◽

State Government ◽

Local Governments ◽

Management Accounting ◽

The State ◽

Institutional Pressures ◽

Content Type ◽

The Public ◽

Reporting Practices ◽

Environmental Management Accounting

Purpose Because of the heightened environmental awareness of the public, local governments (LGs) are being pressured to improve on the extent and quality of environmental disclosures (EDs) provided in an array of reporting media. The lack of an accounting tool to identify, measure and report EDs has propelled the infusion of environmental management accounting (EMA) to support the reporting practices. This paper aims to examine the institutional pressures influencing EMA adoption by Malaysian LGs. Design/methodology/approach Using the consensus approach, a self-administered questionnaire survey is conducted on accountants in LGs in Peninsular Malaysia. The items in the questionnaire are based on the findings of prior studies on EMA adoption. Findings The results suggest that coercive isomorphism from the state government is perceived to be the influential institutional factor placing intense pressures on LGs to adopt EMA. Research limitations/implications The results solidify the potential role of the state government in any public policy changes which could further stimulate and promote the adoption of EMA. Originality/value Insufficient empirical evidence on the adoption of EMA in LGs within a developing country’s perspective contributes to a limited understanding on the development of environmental-related practices in different economic stages and environment as well as within the public sector’s perspective.

Download Full-text

TANGGUNG JAWAB PERBANKAN DALAM KASUS PEMBOBOLAN DANA NASABAH (Studi Pembobolan Deposito milik PT. Elnusa, Tbk)

Jurnal Privat Law ◽

10.20961/privat.v7i2.39340 ◽

2019 ◽

Vol 7 (2) ◽

pp. 301

Author(s):

Thessa Anial John

Keyword(s):

Consumer Protection ◽

Case Study Approach ◽

Legal Research ◽

Public Funds ◽

The Public ◽

Study Approach ◽

Banking Service ◽

The Law ◽

Research Show

AbstractThis article aims to study the bank’s responsibility towards fraud against customer with a case study of Bank Mega Fraud against PT. Elnusadeposito funds. This research is a normative legal research using constitutional and case study approach. The result of this research show that Bank Mega liquefyPT. Elnusadeposito funds carelessly without PT.Elnusa consent is an act against the law. Bank Mega hasfailed to fulfil it’s responsibility towardsthe customer as regulated Article 37 B paragraph (1) UndangUndang Nomor 10 Tahun 1998 concerning banking service that stipulate every bank must guarantee the public funds deposited in the bank concerned The action of Bank Mega has caused losses both material and immaterial loss so that Bank Mega has to give responsibility and compensation for damage and consumer loss according to Article 19 paragraph (2) Undang-Undang Nomor 8 Tahun 1999 regarding consumer protection.Keywords: Responsibility; prudential principles; banks; and customers.AbstrakArtikelini bertujuan mengkaji tanggung jawab perbankan terhadap pembobolan dana nasabah denganstudi kasus terhadap Bank Mega dalam kasus pembobolan dana deposito PT.Elnusa, Penelitian ini merupakan penelitian hukum normatif dengan melakukan pendekatan undang-undang dan pendekatan kasus.Berdasarkan hasil dari penelitian dapat disimpulkan bahwa tindakan Bank Mega mencairkan dana deposito milik PT.Elnusa secara tidak hati-hati dan tanpa sepengetahuan PT. Elnusa merupakan tindakan yang melanggar hukum. Bank Mega telah tidak memenuhi kewajibannya terhadap nasabah sebagaimana diatur dalam Pasal 37 B ayat (1) Undang-Undang Nomor 10 Tahun 1998 tentang Perbankan yang menyebutkan bahwa setiap bank wajib menjamin dana masyarakat yang disimpan pada bank yang bersangkutan. Tindakan Bank Mega telah menimbulkan kerugian baik materiil maupun immateriil sehingga Bank Mega selaku pelaku usaha berdasarkan Pasal 19 ayat (2) Undang-Undang Nomor 8 Tahun 1999 tentang Perlindungan Konsumen bertanggung jawab untuk memberikan ganti rugi atas kerusakan, pencemaran, dan/atau kerugian konsumen akibat mengkonsumsi barang dan/atau jasa yang dihasilkan.Kata Kunci: Tanggung jawab; prinsip kehati-hatian; bank; dan nasabah.

Download Full-text

Efficiency of Health Care Risk Waste Management in Rural Healthcare Facilities of South Africa: An Assessment of Selected Facilities in Vhembe District, Limpopo Province

International Journal of Environmental Research and Public Health ◽

10.3390/ijerph16122199 ◽

2019 ◽

Vol 16 (12) ◽

pp. 2199 ◽

Cited By ~ 2

Author(s):

Foluke C. Olaniyi ◽

Jason S. Ogola ◽

Takalani G. Tshitangano

Keyword(s):

South Africa ◽

Healthcare Facility ◽

Study Data ◽

Limpopo Province ◽

Healthcare Facilities ◽

The Public ◽

Efficient Management ◽

The Social ◽

Vhembe District ◽

And Storage

Waste generated form healthcare facilities is a potential source of health risks to the public, if it is not properly handled from the point of generation to disposal. This study was conducted to assess the efficiency of healthcare risk waste (HCRW) management in Vhembe District of Limpopo Province, South Africa. Fifteen healthcare facilities were selected in Vhembe District for this study. Data were obtained through in-depth interviews, semi-structured questionnaires, observation and pictures. Qualitative data were thematically analyzed, while the quantitative data were analyzed using the Statistical Package for the Social Sciences, version 25. In all the healthcare facilities; mismanagement of HCRW was noted at different points along the management chain. Poor segregation, overfilling of waste bins, inappropriate transportation and storage of waste in substandard storage rooms were observed in the facilities. All the waste from the district are transported to a private-owned treatment facility outside the district, where they are mainly incinerated. Enforcement of healthcare risk waste guidelines, provision of standardized equipment for temporary storage, empowerment of each healthcare facility to treat at least some of the waste, and employment of non-burn techniques for treatment of waste are recommended for more efficient management of healthcare risk waste in Vhembe District.

Download Full-text