Fiscal Accountability
Presenter Steve Sullivan
Objectives
At the conclusion of this set of lectures students should be able to describe
- The elements of a performance budget
- The elements of a program budget
- Multiple sources of funding and problems of merging resources
- Principle of managing grant funds
- Principles of bidding and managing contracts.
Key Words
Accounting, budget management, financial accountability, program accountability, merging multiple fund sources, contracting principles, objective accountability, cooperative funding. Grants accountability. Management accountability, administrative accountability.
Reading:
Governing By Network: Chapter 6, Buttery Essays; No 5
"Trying Hard" Chapter 5
When reading the following two recent paoers consider how they contribute to acountabiity.
Public Heath Deivery Systems
Public Health Performance
Resources:
Focus - Hour 1 Accounting principles in management of state & local funds (Note: remember that all public money derives from taxpayers!)
Hour 2 - Managing Grant Funds
Hour 3 - Principles for managing funds for purchases of goods and services Performance Management – See PHF Infrastructure site
Discussion Board Question: Why do you believe accountability is important for public officials?