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Week 15: Ethics, Wrap Up, Student Presentations

Week 15: Ethics, Wrap Up, Student Presentations. Ethics -- framework for public sector ethics Ethical issues in public budgeting and finance Look back at course goals Course evaluation Begin student presentations. Framework for Public Sector Ethics.

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Week 15: Ethics, Wrap Up, Student Presentations

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  1. Week 15: Ethics, Wrap Up, Student Presentations • Ethics -- framework for public sector ethics • Ethical issues in public budgeting and finance • Look back at course goals • Course evaluation • Begin student presentations

  2. Framework for Public Sector Ethics • Traditional view of ethics (roots in business world): • neutrality/expertise/administration/rules/efficiency • controls to guard against fraud, waste, abuse • “low road” of compliance -- stay out of trouble • means-based approach • Contemporary view of ethics • integrity/moral reasoning/leadership/justice • Increased administrative discretion • Results-oriented government ==> ends-based ethics

  3. Framework for Public Sector Ethics (cont.) • Competing roles and loyalties: • personal • professional • organizational • public interest • ASPA Code of Ethics • reflects new public management • exercise “discretionary” authority • not much help with role conflicts

  4. Ethical Issues in Public Budgeting and Finance • Old budgetary ethics • line item accountability • limit discretion • focus on allowable uses of funds • New budgetary ethics • discretion on use of funds across categories • program control, not line-item • focus on accomplishments with budgeted funds

  5. Ethical Issues in Public Budgeting and Finance (cont.) • Budgeting as political • who benefits from public budgeting decisions • political leadership for the public interest • political v rationality issues • Budgeting as technical • budget experts can withhold or frame information • gimmicks and fixes • Budget process • playing the budget game • use (abuse) of data in budget justifications • advocacy for program v loyalty to executive budget

  6. Ethical Issues in Public Budgeting and Finance (cont.) • Budget management • using funds for different purposes than budget planned • is it ethical to circumvent budget controls when they impede desirable outcomes? • Accountability • shift from accountability for use of budgeted funds to accountability for results • ethical issues in performance reporting

  7. Course Goals Revisited • Understand political context of budgeting at federal, state, local levels • Develop working knowledge of California budget process, concepts, terminology • Learn some basic skills in budget development • Understand role of budgets within life of an agency • Understand budgets as tools of accountability • Develop some basic skills in selection and use of performance measures in context of budgeting • Improve applied (memo) writing skills

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