Debate: auditing and political accountability in local government-dealing with paradoxes in the relationship between the executive and the council
Autor(a) principal: | |
---|---|
Data de Publicação: | 2023 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | http://hdl.handle.net/10198/28145 |
Resumo: | This article addresses the role of external auditing in enhancing accountability in local government, building upon several paradoxes that result from the political relationship between elected bodies. It takes the example of Portuguese municipalities. In local governments, the council scrutinizes and inspects the general activity and financial management of the executive, censuring where necessary, and supervising the overall performance of the local management (CEMR, 2016). The local authority budget, the main instrument of local policy, must be approved by the council. The executive is then responsible for implementing it and is accountable through the annual accounts. In this (internal) accountability process, statutory external auditors play an important role in ensuring fair presentation, assuring the reliability of the information reported (Maclean, 2014; Nogueira & Jorge, 2017). The Portuguese reporting framework includes both financial and budgetary requirements and statements. Consequently, the external auditor has to express an opinion on whether the financial statements are prepared, in all material respects, in accordance with the applicable financial reporting framework. Furthermore, they also have to state that the public entity complied with the requirements for the budgetary execution and statements, according to what is set out in the Portuguese public sector budget and accounting standards (Jorge et al., 2022). |
id |
RCAP_29e02c1eb8526751a533bcdb69afbcfe |
---|---|
oai_identifier_str |
oai:bibliotecadigital.ipb.pt:10198/28145 |
network_acronym_str |
RCAP |
network_name_str |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
repository_id_str |
7160 |
spelling |
Debate: auditing and political accountability in local government-dealing with paradoxes in the relationship between the executive and the councilThis article addresses the role of external auditing in enhancing accountability in local government, building upon several paradoxes that result from the political relationship between elected bodies. It takes the example of Portuguese municipalities. In local governments, the council scrutinizes and inspects the general activity and financial management of the executive, censuring where necessary, and supervising the overall performance of the local management (CEMR, 2016). The local authority budget, the main instrument of local policy, must be approved by the council. The executive is then responsible for implementing it and is accountable through the annual accounts. In this (internal) accountability process, statutory external auditors play an important role in ensuring fair presentation, assuring the reliability of the information reported (Maclean, 2014; Nogueira & Jorge, 2017). The Portuguese reporting framework includes both financial and budgetary requirements and statements. Consequently, the external auditor has to express an opinion on whether the financial statements are prepared, in all material respects, in accordance with the applicable financial reporting framework. Furthermore, they also have to state that the public entity complied with the requirements for the budgetary execution and statements, according to what is set out in the Portuguese public sector budget and accounting standards (Jorge et al., 2022).RoutledgeBiblioteca Digital do IPBJorge, Susana M.Pinto, Ana CaladoNogueira, Sónia P.2023-04-04T09:23:11Z20232023-01-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttp://hdl.handle.net/10198/28145engJorge, Susana M., Pinto, Ana Calado; Nogueira, Sónia P. (2023). Debate: auditing and political accountability in local government-dealing with paradoxes in the relationship between the executive and the council. Public Money & Management. ISSN 0954-0962. 43:3, p. 231 - 2320954-096210.1080/09540962.2022.2120279info:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2023-11-21T11:01:49Zoai:bibliotecadigital.ipb.pt:10198/28145Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T23:18:14.058414Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse |
dc.title.none.fl_str_mv |
Debate: auditing and political accountability in local government-dealing with paradoxes in the relationship between the executive and the council |
title |
Debate: auditing and political accountability in local government-dealing with paradoxes in the relationship between the executive and the council |
spellingShingle |
Debate: auditing and political accountability in local government-dealing with paradoxes in the relationship between the executive and the council Jorge, Susana M. |
title_short |
Debate: auditing and political accountability in local government-dealing with paradoxes in the relationship between the executive and the council |
title_full |
Debate: auditing and political accountability in local government-dealing with paradoxes in the relationship between the executive and the council |
title_fullStr |
Debate: auditing and political accountability in local government-dealing with paradoxes in the relationship between the executive and the council |
title_full_unstemmed |
Debate: auditing and political accountability in local government-dealing with paradoxes in the relationship between the executive and the council |
title_sort |
Debate: auditing and political accountability in local government-dealing with paradoxes in the relationship between the executive and the council |
author |
Jorge, Susana M. |
author_facet |
Jorge, Susana M. Pinto, Ana Calado Nogueira, Sónia P. |
author_role |
author |
author2 |
Pinto, Ana Calado Nogueira, Sónia P. |
author2_role |
author author |
dc.contributor.none.fl_str_mv |
Biblioteca Digital do IPB |
dc.contributor.author.fl_str_mv |
Jorge, Susana M. Pinto, Ana Calado Nogueira, Sónia P. |
description |
This article addresses the role of external auditing in enhancing accountability in local government, building upon several paradoxes that result from the political relationship between elected bodies. It takes the example of Portuguese municipalities. In local governments, the council scrutinizes and inspects the general activity and financial management of the executive, censuring where necessary, and supervising the overall performance of the local management (CEMR, 2016). The local authority budget, the main instrument of local policy, must be approved by the council. The executive is then responsible for implementing it and is accountable through the annual accounts. In this (internal) accountability process, statutory external auditors play an important role in ensuring fair presentation, assuring the reliability of the information reported (Maclean, 2014; Nogueira & Jorge, 2017). The Portuguese reporting framework includes both financial and budgetary requirements and statements. Consequently, the external auditor has to express an opinion on whether the financial statements are prepared, in all material respects, in accordance with the applicable financial reporting framework. Furthermore, they also have to state that the public entity complied with the requirements for the budgetary execution and statements, according to what is set out in the Portuguese public sector budget and accounting standards (Jorge et al., 2022). |
publishDate |
2023 |
dc.date.none.fl_str_mv |
2023-04-04T09:23:11Z 2023 2023-01-01T00:00:00Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://hdl.handle.net/10198/28145 |
url |
http://hdl.handle.net/10198/28145 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
Jorge, Susana M., Pinto, Ana Calado; Nogueira, Sónia P. (2023). Debate: auditing and political accountability in local government-dealing with paradoxes in the relationship between the executive and the council. Public Money & Management. ISSN 0954-0962. 43:3, p. 231 - 232 0954-0962 10.1080/09540962.2022.2120279 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Routledge |
publisher.none.fl_str_mv |
Routledge |
dc.source.none.fl_str_mv |
reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação instacron:RCAAP |
instname_str |
Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
instacron_str |
RCAAP |
institution |
RCAAP |
reponame_str |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
collection |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
repository.name.fl_str_mv |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
repository.mail.fl_str_mv |
|
_version_ |
1799135476775387136 |