公共部门审计
2008-1
Sir John Bourn
412
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Drawing on 20 years of experience as Comptroller and Auditor General, and head of the United Kingdom National Audit Office, Public Sector Auditing: Is it Value for Money? is Sir John Bourn’s own account of the role and influence value for money auditing has in holding governments to account and in helping public bodies improve the ways in which they deliver services. Key features include: In-depth case studies from UK, US, Canada, China, India and Australia; Detailed analysis of complex areas of public expenditure such as health, education, privatisation, regulation, defence and IT; Examples of how auditing can promote positive outcomes rather than negative post mortems. This book is relevant for people working in both the public and private sectors, and should be essential reading for the staff of public sector audit institutions around the world, as well as commercial accountancy firms and students of accountancy, politics, economics and public management.
Contents Preface Acknowledgements 1 Introduction 1 Modern Public Administration 1.2 The Traditions of State Audit 1.3 The Contents and Argument of this Book 2 Why Bureaucracy Will Never Work 2.1 Public Programmes are Often Late, Cost More than Planned and do not Work s Intended 2.2 The Causes of Public Programme Failure 2.3 Bureaucracy’s Fundamental Flaw 2.4 Literary Insights 2.5 Wider Problems with Bureaucracy 2.6 The Flaws of Bureaucracy have been Reinforced by Traditional Audit 2.7 Summary 3 The Failure to Analyse Outcomes 3.1 How is Value for Money to be Secured? 3.2 Traditional Outputs are Valuable but Cannot Demonstrate Value for Money 3.3 Public Choice 3.4 Cost Benefit Analysis and Cost Effectiveness Analysis 3.5 Value for Money Auditing 3.6 Greater Focus on Outcomes 3.7 More Sophisticated Diagnostic and Analytical Techniques 3.8 Summary 4 How Effective Audit can be Secured – the Auditor as Soach and Mentor Rather than Critic and Nark 4.1 How can Progress be Made? 4.2 Separate Methodologies for Separate Subjects 4.3 The Meanings which Participants give to their Roles 4.4 Understanding ‘Accountability’ 4.5 The Relevance of Social Anthropology 4.6 The Auditor as Coach and Mentor 4.7 Conclusion 4.8 Summary 5 Privatisation – The Alternative to Bureaucracy? 5.1 Private and Public Sector Approaches Compared 5.2 Getting the Best from Privatisation 5.3 The Privatisation Process – the General Issues 5.4 Getting the Best from Privatisation 5.5 The Importance of having the Right Pre-conditions in Place to Maximise the Success of Privatisation 5.6 Conclusion 5.7 Summary 6 Public Private Partnerships—Another Option 6.1 Getting the Best from PFI/PPP Deals 6.2 Selecting the Best Project 6.3 Applying the Proper Processes to PPP/PFI 6.4 Selecting the Best Bid 6.5 Checking the Deal Makes Sense 6.6 Delivering Long Term Value for Money 6.7 Good Practice for the Future 6.8 Questions for the Future 6.9 Summary 7 Regulations—Bureaucracy’s Tentacles 7.1 Bureaucracies Cause Regulations to Grow – for Commendable and Less ommendable Reasons 7.2 The Costs of these Regulations are Hidden, and Quite Pernicious 7.3 The Auditor can Help to Some Extent. . . 7.4 . . . But Society’s Addiction to Rules and Regulations Make it Hard to do 7.5 Summary 8 Meeting Citizens’ Needs – Quality of Public Services 8.1 Barriers to High Quality Services 8.2 Improving the Quality of Public Services 8.3 The Implications for Audit 8.4 Conclusions 8.5 Summary 9 Risk Averse or Risk Ignorant? 9.1 Risk Ignorance and Bureaucracy 9.2 The Application of Technology 9.3 Human Behaviour 9.4 Asymmetry of Information 9.5 Agency Interdependence 9.6 The Impact of the Media 9.7 ‘The Risk Management of Everything’ 9.8 The Requirements for Effective Risk Management – General 9.9 Effective Risk Management – Top Level Commitment 9.10 Effective Risk Management – Synergy through the Delivery Chain 9.11 Effective Risk Management – Understanding and Managing Common Risks Together 9.12 Effective Risk Management – Reliable, Timely and up to Date Information 9.13 Effective Risk Management – Scrutiny and Challenge 9.14 Conclusion 9.15 Summary 10 Vulnerability to Fraud, Theft and Corruption 10.1 Varieties of Fraud, Theft and Corruption 10.2 What are Fraud, Corruption and Theft? 10.3 Definition of Terms 10.4 Crime and Punishment 10.5 Problems Faced by the UK: Diagnosis and Cure 10.6 Macro Weaknesses: Social Security Benefits and Tax Credits 10.7 Micro Weaknesses: Abuse of Trust 10.8 A Failure to Pilot: Fraud and Abandonment 10.9 Fraud versus Corruption 10.10 The Changing Nature of Fraud: Identity Theft, Information Technology and Organised Crime 10.11 Conclusions 10.12 Summary 11 Programme and Project Management – Bureaucracies’ Weakest Link? 11.1 Bureaucracies’ Failures 11.2 Transcending Failure 11.3 Examining Broader Delivery Issues 11.4 Conclusion 11.5 Summary 12 Performance Measurement – Clarity or Confusion? 12.1 Management by Objectives and Performance Measurements 12.2 Performance Measurement Methodologies 12.3 International Experience 12.4 Experience in the United Kingdom 12.5 The Difficulties of Determining what Interventions Secure the Desired Outcomes 12.6 Outcome Measuring – the Influence of External Factors 12.7 Outcome Measures: Links Between the Public, Staff and Delivery Agents 12.8 Outcome Measures: Specification, Incentives and Accountabilities 12.9 Outcomes Measures: Accountability 12.10 Outcome Measures: Data Quality and Reporting 12.11 Conclusions 12.12 Summary 13 Organising the Audit 13.1 What Results do We Achieve? 13.2 Conclusion and Summary 14 Concluding Thoughts 14.1 Traps 14.2 The future Appendix: Value for Money Methodology A1 The Choice of Subject A2 The Team A3 Study Process and Methodology Bibliography Index
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