Accountability and Governance Issues

The monopoly of violence is a defining feature of statehood. It is assumed that strong state capacity is correlated with low levels of violence. The reverse statement, however, is problematic. The case of Mexico suggests that low levels of violence during the PRI regime (1931-2000) are not the result of strong state capacity. More importantly, the dramatic increase in drug-related violence in the last 20 years is not the result of a decrease in the material dimension of state capacity. This paper discusses competing theoretical approaches to statehood to find the best model to explain the changes observed in Mexico during the transition from one-party to a multi-party regime.

The evidence is that in violation of the above provisions of VA Const., VA Code the Virginia State Bar Disciplinary Board (" VSBDB") issued an unlawful Void Ab Initio Order revoking Rodriguez’s license as an attorney in Virginia for litigating to enforce his statutory rights.  The VABDB void ab initio order is the linchpin of the business conspiracy to damage Rodriguez’s federal pro hoc vice litigation practice, reputation, profession and property rights (VA Code 18.2-499 & 500) by Washington D.C. Lobbyist/Attorney Eric Holder and Mr. Jack Harbston (last Managing Partner of Rodriguez's former clients Sea Serch Armada and Armada Company (“SSA”) that were dissolved in 2002). (Plaintiff’s Ex D and L),
Thus Rodriguez files for a writ commanding the VSBDB to either advise the Circuit Court of its legal authority to act as a lower court or cease usurping judicial power of the County Appeals and Circuit Courts.

The following is an essay, that is to say an attempt, to rethink the debate around accountability. Accountability has been frequently lauded as an essential value of democracy and an idea that is unopposable. Through the following ten theses, I build an argument that accountability is conceptually and practically opposed to the very thing that it is held to guarantee, namely, self-government. I do so by rethinking the contours of the debate between Carl Friedrich and Herman Finer by showing that values of each persist within the existing accountability arrangement. As we understand it today, accountability is best conceived of as a technological concept of automation that is reinforced by the degradation of skills of self-government entrenched into the current practices of the administrative state. This is the nature of accountability in the administrative state, a concept of domination that is premised on the impracticality of self-government.

The topic of transparency and accountability has resulted in mixed research findings. Literature related to transparency, accountability and other underlying theories from a Torah and contemporary perspective is critically reviewed in this study. Literature traces the issue of accountability and transparency to the time of Moses, that is, the time of the construction of the Tabernacle in the Torah in Exodus 38. The early 90s inspired a plethora of corporate governance codes with the intention of improving corporate accountability and transparency in the contemporary world. Subsequently, the collapse of corporates such as Enron, WorldCom and Global Crossing placed much emphasis on transparency and accountability. In the Torah we find that when a person dies and is brought before the Heavenly Beit Din (Court) for judgment, the first question he/she is asked is: did you conduct your business dealings with integrity? The Torah requires religious people not only to be punctilious about ritual requirements but also to pay equal attention to the moral requirements of the faith. This study proposes some critical medieval considerations regarding accountability and transparency.

This paper examines the relationship of financial and performance accountability towards incumbent re-election in Indonesian local election. Sample of this research is 56 regencies and cities that held local election with an observation period of 2011 until 2013. Audit opinion and audit finding data are used to measure financial accountability; meanwhile the performance score and evaluation of performance accountability are used as proxy of performance accountability. The analysis shows that higher audit finding of the weakness of internal control system decrease the probability of re-election and higher performance score increase the probability of re-election. In contrast, audit opinion, audit finding of non-compliance to the regulation and legislation, and evaluation of performance accountability have no relationship with the probability of incumbent re-election.

International institutions have become increasingly important not only in the relations between states, but also for individuals. When are these institutions legitimate? The legitimacy standards for international institutions are predominantly either minimal or democratic and cannot capture the large variety of international institutions. This paper develops an autonomy-based conception of legitimacy based on the justification of political power that is applicable to both international and domestic institutions. Political power as rule-setting is a particular normative threat to the personal and political autonomy of its subjects. The more political power an institution exercises, the more demanding the legitimacy standards it needs to fulfill in order to be legitimate. The paper argues that an increase in the four dimensions of political power (scope, domain sensitivity, applicability, and impact) raises the legitimacy burden for the institution. Finally, graded legitimacy standards are proposed. These are sensitive to the differences between international institutions in respect of their levels of political power, i.e. level of competences. In contrast to minimal or democratic legitimacy standards, the paper suggests that different standards of accountability, participation, and human rights have to be fulfilled according to the institution’s level of political power.

The election observer is one of the stakeholders of the electoral process in Africa. The role of the international observers just like other players of the electoral process, is to ensure free, fair and credible election. This body mostly work hand in hand with civil society group/organization in order to ensure smooth conduct of election. Election observers have been seen as democracy police in Africa which has added value to the conduct and manner at which election is being managed in the society. Although, many studies have been conducted on both positive contribution and negative impact of the election observers into the system, but this study will juxtapose the two sides of a coin to examine whether the role of the observer is a blessing or curse to the development of Africa and its democratic consolidation. The study makes use of Normative Theory to explain the role and contribution of election observers to the democratic consolidation in Africa. The study is a qualitative, and it employs the use of secondary source of data to explain the pros and cons of the international election observers towards monitoring election that mostly usher-in the transition of power from one democratically elected leader to another in Africa.

It is widely assumed that the increasing disfunctions of democratic regimes could be fixed internally, i.e. within the realm of government. Today we know that this is an illusion. Democratic governance can only be maintained and advanced within the wider realm of coming to grips with adjacent and often competing modes of societal order, i.e. the market and the community/society. The author first lists different challenges to democratic governance before addressing the question of how these challenges could be met with respect to each of the three dimensions in a way such that governability, legitimacy and accountability (GLA) reassume the character of a virtuous circle.

Cada transición hacia la democracia tiene sus peculiaridades determinadas por el particular contexto político, histórico y social donde se desenvuelven. Entre las peculiaridades de la transición mexicana podemos observar su incrementalismo, su pausado desenvolvimiento y una consistente dificultad para ubicar fechas y hechos precisos que marquen su inicio y final, si es que en realidad coincidimos en haber visto el final de la misma. Ahora bien, queda claro que la transición aunque pudo haber sido un proceso relativamente terso, de ninguna manera fue sencillo, expe-dito o gratuito, de tal manera que no podemos esperar que las consolidación democrática se comporte de manera diferente. El reto de nuestro tiempo consiste en fortalecer las instituciones que han amortiguado y conducido este difícil tránsito, cuidar que los intereses partidistas no lo secuestren y abrir las posibilidades de que esta transformación política se manifieste en beneficios tangibles y apreciables para amplios sectores de la población. Esta labor sólo será posible si logramos rescatar el concepto " rendición de cuentas " de su secuestro teórico y lo instalamos en la cotidianeidad política como un eficaz cerco a los abusos que se aprecian todos los días en nuestros periódicos. En esta modesta disertación nos referiremos a las aportaciones que diversos autores han adelantado para definir con claridad la relación entre los términos transparencia y rendición de cuentas como un primer paso para remarcar la importancia de tales conceptos en nuestra incipiente consolidación democrática.

Laporan Keuangan Pemerintah Pusat (LKPP) adalah laporan pertanggungjawaban pelaksanaan Anggaran Pendapatan dan Belanja Negara yang disusun sesuai dengan Standar Akuntansi Pemerintah. LKPP diterbitkan setiap tahun, dan pertama kali diterbitkan pada tahun 2004. Atas LKPP tersebut diaudit dan diberikan opini oleh Badan Pemeriksa Keuangan (BPK) sesuai dengan amanah UU Nomor 15 Tahun 2004 tentang Pemeriksaan Pengelolaan dan Pertanggungjawaban Keuangan Negara.
BPK memberikan opini Wajar Dengan Pengecualian (WDP) terhadap hasil audit atas Laporan Keuangan Pemerintah Pusat (LKPP) tahun 2015. Ditemukan 6 permasalahan yang menyebabkan pengecualian dalam LKPP tahun 2015 tersebut, 2 di antara enam masalah tersebut hanya dapat diselesaikan dengan rekonsiliasi transaksi keuangan antara satuan kerja dengan KPPN secara periodik dan analisis/telaah terhadap laporan keuangan yang disusun satuan kerja dari tingkat bawah sampai paling atas.
Ditjen Perbendaharaan meluncurkan aplikasi rekonsiliasi berbasis web yang bernama Aplikasi e-Rekon&LK. E-Rekon&LK singkatan dari elektronik rekonsiliasi dan laporan keuangan adalah aplikasi berbasis web yang dikembangkan dalam rangka proses rekonsiliasi data transaksi keuangan dan penyusunan laporan keuangan Kementerian Negara/Lembaga. Dengan e-Rekon&LK, rekonsiliasi menjadi lebih mudah, terbentuk single database, dan dapat dilaksanakan secara tepat waktu dan di mana saja menggunakan jaringan internet sesuai slogan dari e-Rekon&LK yaitu easy, simple, accountable. Data valid hasil rekonsiliasi digunakan untuk penyusunan laporan keuangan tingkat wilayah sampai dengan tingkat Kementerian/Lembaga. Penggunaan data dengan single database pada e-Rekon&LK menyebabkan tidak diperlukan lagi rekonsiliasi tingkat wilyah sampai dengan Kementerian/Lembaga. Perbedaan data satuan kerja dengan unit akuntansi di atasnya dapat diatasi dan penyusunan laporan keuangan menjadi lebih cepat. Monitoring satuan kerja juga dapat dilakukan dengan cepat pada Aplikasi e-Rekon&LK. Karena aplikasi e-Rekon merupakan aplikasi berbasis web, maka UAPPA-W, UAPPA-E1 dan UAPA bisa memantau/menelaah laporan keuangan UAKPA sepanjang waktu selama masa penyusunan laporan keuangan.
Tahun 2016 adalah pertama kalinya LKPP mendapatkan opini Wajar Tanpa Pengecualian (WTP) semenjak 12 tahun LKPP pertama kali disusun dan diaudit. Pencapaian opini tertinggi dalam laporan keuangan tersebut salah satunya karena keberhasilan dalam penyelesaian suspen, perbedaan realisasi belanja negara yang dilaporkan Kementerian/Lembaga dengan yang dicatat oleh Bendahara Umum Negara. Keberhasilan tersebut dilakukan dengan membangun single database melalui Aplikasi e-Rekon&LK dan sistem informasi penyusunan LKPP yang lebih baik, sehingga tidak ada lagi suspen yang signifikan pada LKPP 2016.
Terdapat beberapa hal yang diperbaiki, yaitu upaya untuk meminimalkan nilai suspen dan ketersediaan dukungan dalam melakukan penelusuran atas terjadinya suspen, serta proses rekonsiliasi data pajak dan bea cukai. Data suspen tahun 2016 memang masih ada namun tidak signifikan. Walaupun demikian tetap akan menjadi perhatian untuk diperbaiki sehingga benar-benar suspen mencapai nol. Dibandingkan dengan data suspen laporan keuangan tahun anggaran sebelumnya, suspen-suspen tersebut hanya diketahui nilai total dan netto serta tanpa dapat dirinci satker-satker mana yang menyumbang suspen. Pada e-Rekon&LK nilai suspen dapat dirinci sampai dengan unit terkecil penyumbang suspen dan memungkinkan pula untuk ditelusuri sampai dengan level akun dengan melihat data BAR dan LHR masing masing satuan kerja.
E-Rekon memiliki peran yang besar atas pencapaian opini Wajar Tanpa Pengecualian (WTP) LKPP. Dari penjelasan di atas, maka penulis tertarik untuk meninjau rekonsiliasi di KPPN Tegal. Sehingga penulis mengambil judul “TINJAUAN ATAS IMPLEMENTASI REKONSILIASI DALAM PENYUSUNAN LAPORAN KEUANGAN DI APLIKASI E-REKON&LK PADA KPPN TEGAL”.

Police foundations are new private organizations used by public police services to raise corporate monies in North America. This article examines problems of governance and accountability arising in relation to police foundations and police services. Drawing from interviews, freedom of information requests and records from city archives, we analyze interlocks between corporations and police foundations via board membership. Because of the influence and control directors exercise by voting on projects and vetting other board members, links between corporations and police foundations raise ethical questions about the power of board members to influence police spending and procurement. We analyze data pertaining to four themes in literature on nonprofit organizations and directorate interlocking: philanthropy; influence and control; cooptation; and reciprocity. In conclusion, we reflect on the implications of our findings for literatures on public police governance and accountability.

TO DOWNLOAD THE FULL PAPER:  https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3239965

The guarantees and the protection of human rights, in particular socio-economic rights are shifting more and more from the public sphere, from the Governmental, Supra-Governmental and Intergovernmental level, towards the private, where corporations and various other private entities are directly or indirectly assuming public commitments and constructive undertakings. Wherein they have the objective to provide possible solutions and actions in guaranteeing welfare and the respect of these rights to a growing sphere of the citizens, targeting primarily the most powerless and fragile groups within the population.

The expansion and extent of the process of globalization is unquestionable and has gained tremendous dimensions and vast scale in recent time. There is a part of the public opinion and civil society, which is vehemently against the globalization and is afraid of its negative effects on NTCs, local societal values and traditions. These communities are making the equalization between the role of the States and international organizations responsible for adopting adequate governance, precautionary principles and rules concerning human rights and social justice, and the multinational corporations. Private entities are indeed active on the market, and directly capable of putting these rights at stakes or independently protecting these rights into practice through strict compliance as well as through voluntary actions. This means that if multinational companies operate in such a way that they undermine societal values, the public opinion, instead of simply accusing the private ownership of these actions, might consider both the States and Governments accountable, along with international organizations for not complying with their supposed duties to prevent actions that could put human life and health in danger, and also for their eventual omission to act, to take positive and incremental measures.

For this reason, the paradigm shift towards the pivotal role and significance of corporate social responsibility and accountability fostering sustainable development and facing challenges, such as poverty, climate change and environmental degradation, should not mean that the role of public good governance must decrease and the general level of trust in the private sector should automatically increase. On the contrary, the pursuit of profit and power is still strongly present in today’s business models and a solid corporate accountability approach is inevitable to reinforce domestic and international supervisory systems able to step in, whenever the holders of these socio-economic rights suffer violations.

Keywords: Corporate Accountability, Corporate Social Responsibility, CSR, Human Rights, Socio-Economic Rights, Globalization, Non-Trade Concerns, NTCs, Local Communities, Investments, Environment, Business, Access to Justice, China, Cambodia, Colombia

TO DOWNLOAD THE FULL PAPER:  https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3239965

Usualmente se argumenta que las medidas cortoplacistas, como la entrega de transferencias o la disminución de impuestos, pueden ser recompensadas electoralmente, lo que facilita la reelección del partido en el poder. El objetivo de este artículo es determinar si las transferencias gubernamentales de bienes privados son realmente suficientes para influir en el proceso de decisión del voto. Para ello, se emplea información de todas las transferencias realizadas por el Fondo de Desastres Naturales (FONDEN) en cada declaración de emergencia en México entre 2006 y 2013. Los resultados muestran que el apoyo electoral en los municipios afectados por un fenómeno natural es entre 0,3 y 4,9 puntos porcentuales menor que en los municipios no afectados. Sin embargo, si la magnitud de la emergencia es tal que precisa la entrega de bienes privados para garantizar el bienestar de la población, la penalización electoral puede llegar a ser de 8,8 puntos porcentuales. La conclusión es que los votantes no actúan con miopía electoral, pues al decidir su voto no solo consideran los recursos recibidos. Las declaraciones de emergencia son un mecanismo de rendición de cuentas, y son interpretadas por los votantes como una señal de un mal desempeño del gobernante.

Citar como: Beltrán, B. (2018). Importancia de la rendición de cuentas y las transferencias de bienes privados en la decisión del voto:
el caso del FONDEN en México, 2006-2013. Revista Española de Ciencia Política, 47, 13-38.
Doi:https://doi.org/10.21308/recp.47.01