Week 15: Ethics, Wrap Up, Student PresentationsFramework for Public Sector EthicsFramework for Public Sector Ethics (cont.)Ethical Issues in Public Budgeting and FinanceEthical Issues in Public Budgeting and Finance (cont.)Slide 6Course Goals RevisitedWeek 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 presentationsFramework 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 ethicsFramework 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 conflictsEthical 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 fundsEthical 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 budgetEthical 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 reportingCourse 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