Internal Oversight Research Articles

Women Beyond Bars: A Post-Prison Interview with Jennifer Claypool and Wendy Staggs

Jennifer Claypool and Wendy Staggs are inspiring artists, college students, and mothers. They are also returning citizens. Coming home from prison just months apart in 2017, we met and began working together while they were incarcerated at the oldest women’s prison in the state: the California Institution for Women (CIW), [1] a prison reported to have a suicide rate five times the state average and eight times the national average.[2] Women are the fastest growing population behind bars in the United States. Between 1970 and 2015, the number of women behind bars grew from under 8000 to almost 110,000—a fourteen-fold increase primarily for drug related crimes.[3] In 2015, I joined the faculty of the UCLA and worked with incarcerated and university students, faculty, staff, and a dozen community partner organizations, to launch the UCLA Prison Education Program. By the following spring, I taught the university’s first pilot course at CIW.This interview focuses on the experiences of two women I met while teaching at CIW during the first year of the Prison Education Program. Jennifer, Wendy, and I worked together with a group of visionary, incarcerated women to develop the CIW Think Tank—a committee of women at the prison committed to guiding UCLA in the development of educational opportunities.[4] At least 95 percent of those incarcerated in state prisons in the United States will return to society.[5] Evidence overwhelmingly suggests education is a leading factor keeping those who come home from prison from ever returning to the inside of a cell.[6] [1]. The current facility was built in 1952 with 1,398 beds. Today, it incarcerates over 1,800 women. Division of Internal Oversight and Research & Office of Research, Weekly Report of Population as of Midnight October 10, 2018, Cal. Dep’t of Corrections & Rehabilitation, https://www.cdcr.ca.gov/Reports_Research/Offender_Information_Services_Branch/WeeklyWed/TPOP1A/TPOP1Ad181010.pdf [https://perma.cc/BT6X-84EE]; Don Chaddock, Unlocking History: Original Tehachapi Women’s Prison was Novel in Approach, Inside CDCR (Feb. 13, 2015), https://www.insidecdcr.ca.gov/2015/02/unlocking-history-ciw-tehachapi. [2]. Hillel Aron, Why Are So Many Inmates Attempting Suicide at the California Institution for Women?, L.A. Weekly (July 20, 2016, 8:08 AM), http://www.laweekly.com/news/why-are-so-many-inmates-attempting-suicide-at-the-california-institution-for-women-7156615. [3]. Elizabeth Swavola, et al., Vera Inst. of Justice & Safety & Justice Challenge, Overlooked: Women and Jails in an Era of Reform 6 (2016), https://storage.googleapis.com/vera-web-assets/downloads/Publications/overlooked-women-and-jails-report/legacy_downloads/overlooked-women-and-jails-report-updated.pdf; TRT World, Route 66: Who Is benefitting from California’s Cannabis ‘Green Rush’?, YouTube (Mar. 6, 2018), https://www.youtube.com/watch?v=vBPCrSV9jp4&sns=em. [4]. See Appendix B, infra, for information on a project by the CIW Think Tank. [5]. Timothy Hughes & Doris James Wilson, Bureau of Justice Statistics, Reentry Trends in the U.S. (2018), https://www.bjs.gov/content/reentry/reentry.cfm [https://perma.cc/D3T8-F39K]. [6]. Debbie Mukamal et. al., Stanford Criminal Justice Ctr. & Chief Justice Earl Warren Inst. on Law & Soc. Policy, Degrees of Freedom: Expanding College Opportunities for Currently and Formerly Incarcerated Californians 1 (2015), https://www.law.berkeley.edu/files/DegreesofFreedom2015_FullReport.pdf.

Adopting a White-Collar Crime Theoretical Framework for the Analysis of Terrorism: An Explorational Undertaking

This article is an exploratory attempt to apply a certain theoretical framework to the criminological analysis of terrorism. It follows an approach that was applied before to the study of white-collar crime in the wake of the recent economic meltdown. In a special issue of Criminology & Public Policy, five causal variables emerged from essays that were dealing with the subprime mortgage crisis. These causal variables were used to analyze certain aspects of radical Islamist terrorism and to explore some possible ways to reduce involvement in the current wave of terrorist activities. The analysis indicates that policies targeting two out the three causal variables for reducing white-collar crime—the supply of lure and the increase in the credibility of external oversight—were seen as having potentials for reducing terrorism as well. However, the potential for promising terrorism reduction policies aiming at the third causal variable—increasing the effectiveness of internal oversight and self-restraint—seems problematic.

The DC Youth Investment Trust: Criminal Wrongdoing, Blurred Lines of Governance, and Lack of Oversight

In 1999, Anthony Williams, former mayor of Washington, DC, created the DC Children and Youth Investment Trust Corporation (DC Trust), a 501(c)(3) nonprofit, to leverage private funds for youth programs. Over the next 16 years, this nonprofit became many other things, including a vehicle for personal criminal enrichment and an example of where a lack of internal financial controls and oversight can lead an organization. The DC Trust is a telling tale of what can happen when the line between government and nonprofit sectors becomes blurred, and a poster child for what some argue was a culture of corruption inside the local government of the nation’s capital... Purchase this special issue to continue reading

PENGARUH PENERAPAN AKUNTANSI BERBASIS AKRUAL, PENGAWASAN INTERN, DAN INTERGOVERMENTAL REVENUE TERHADAP KINERJA KEUANGAN DENGAN UKURAN PEMERINTAH DAERAH SEBAGAI VARIABEL INTERVENING

The purpose of this study to empirically examine the effect of the application of accrual accounting, internal oversight and Intergovermental revenue, positive and significant impact on financial performance through the variable size of local government. The observations in this study conducted in local government consisting of: from 11 counties and four cities and the government of South Sumatra Province. The data collection is done by observation on secondary data Budget Revenue and Expenditure in 2009 s.d, 2015.Data processing was performed using the program eviews data analysis technique used is multiple linear regression. Based on the variable application of accrual accounting is negative and significant impact on the size of local government, variable size Intergovermental internal control and revenue have positive and significant impact on the size of local government.Variable size of local government has a negative and significant impact on the ratio of self-reliance and economic ratios, while the size of the local government has a positive and significant impact on the effectiveness ratio and efficiency ratioKey words: Accrual Based Accounting, Internal Control, the Intergovernmental Revenue and financial performance (independence ratio, effectiveness ratio, efficiency ratio and economically ratio       Â

When Biosafety Meets the Federal False Claims Act

A recent lawsuit potentially paves the way for whistleblowers to apply the federal False Claims Act and its vast civil remedies against research institutions for allegedly failing to adhere to federal standards for the performance of biological research in a research setting. Despite the absence of any injury alleged, if the plaintiffs prevail in a lawsuit filed on behalf of the United States, they may recover a portion of the total recovery due to the government under provisions that incentivize whistleblowers to bring such claims to combat fraud, waste, and abuse against government programs. Typically applied against health care entities for Medicare fraud and against defense contractors with procurement contracts, the application of the False Claims Act and its whistleblower provisions have become more prevalent in federally funded research over the past 2 decades. Here, 2 former biosafety officers of a major research institution claim that their former employer and others violated the False Claims Act when routinely failing to comply with the National Institutes of Health guidelines and continued to apply for federal grants with knowledge that it was not compliant. In a field that has historically relied on internal oversight, this case marks yet another potential legal cause of action that may arise.

United Nations Management —An Oxymoron?

Our fifteen-year-old daughter and a friend have organized several bake sales to raise money for the UN Children's Fund (UNICEF). They trust that the $100 or so they take in each time will be put to good use, and I do not hesitate to reassure them. Unlike UNICEF, the UN Secretariat proper, headed by the Secretary-General, is financed only by assessed contributions from member states, and does not raise funds from teenagers. This is just as well since I could not give a similar assurance. Management problems at the Secretariat are stark and delivery is spotty, despite the good work its often brilliant, mostly dedicated, and sometimes heroic staff. Among the daunting challenges for Ban Ki-moon's successor, who will assume office on 1 January 2017, will be rebuilding the decrepit Secretariat: not the building--that has been done (1)--but what goes on inside. This essay, while not a comprehensive survey management challenges, will recount some recent scandals that have tarnished the organization and explore if these are random occurrences or, rather, systemic pathologies. The red thread running through the essay is the supposition that the choice the right Secretary-General is key to stanching future scandals and to reclaiming the UN's moral authority. The year 2016 offers a unique opportunity, with the General Assembly having asserted its role in the selection the Secretary-General by demanding a more transparent process. (2) Heretofore, the General nominally the appointing authority, simply confirmed the single choice offered by the Security Council. For the first time in the UN's history, all declared candidates appeared before the General Assembly in April and July this year to present their vision and to answer questions, including from civil society representatives, in public sessions. This refreshing departure from opacity might well produce an outcome previously unimaginable. At the time this article is written, the process is ongoing; by the time it is published, the results may be known. The previous eight Secretaries-General were chosen solely by the Security Council, which means in effect by the veto-wielding Permanent Five (P5). While some turned out winners (Dag Hammarskjold and Kofi Annan come to mind), the historical record is quite conclusive that the P5 prefer a weak and pliable, if respectable, Secretary-General over one with proven political leadership skills and strong managerial competence. Since it takes someone with a robust sense autonomy, decency, determination, and integrity to turn around the organization, the primary responsibility lies with the P5. However, regardless the P5's motives, the incoming Secretary-General could opt to treat her (hopefully) appointment as the pinnacle a successful career and use the position to leave a lasting legacy making the United Nations relevant again, respected and effective on its major normative mandates peace, development, human rights, and sustainable environmental stewardship. She or he should also appoint effective and powerful as well as empowered leaders to head the many departments, funds and programs, peace operations, and special political missions around the world. Systemic Pathologies A cascade revelations has recently focused the spotlight on egregious ethical and management glitches. In March 2016, the UN's Office Internal Oversight Services (OIOS) issued an audit of the management the trust fund in support the Office the President the General Assembly, which uncovered lapses, deficiencies, and due diligence failures. (3) The audit was requested by the Secretary-General after a former president the General Assembly was charged by the US attorney for the Southern District New York with tax evasion after corruptly receiving $1.3 million in bribes. The Secretary-General, but only after the former president had been arrested, convened a task force to review the functioning the Office the President the General Assembly. …

When Do-Gooders Do Harm: Accountability of the United Nations toward Third Parties in Peace Operations

The United Nations’ mandate in a peace operation can be multi-dimensional, ranging from ceasefire monitoring to investigating human rights abuses to post-conflict stabilisation and recovery. The exercise of wide-ranging powers comes with risks of failure and unintended consequences. Like any organisation, the un is subject to flaws in decision-making that may result in harmful impact to the local population. Until recent times, international lawyers have paid scant attention to the un’s potential to inflict harm in the pursuit of its noble aims. The expansion of the un’s role over the decades has given rise to greater awareness of its accountability gap under international and municipal laws. The organisation’s response to recent claims from third parties illustrates the challenges that lie before victims in attaining accountability in a manner consistent with international human rights standards. This article examines the multifarious questions of accountability of the un toward third parties in peace operations. It argues that greater accountability is most practically achieved not through attempts to close gaps in international law, but through giving effect to existing mechanisms by applying a balancing approach to immunity and strengthening internal oversight and redress mechanisms.

ANALISIS HUBUNGAN REGULASI DAN SUMBER DAYA APARATUR PENGAWAS TERHADAP PENGAWASAN PENGELOLAAN KEUANGAN DAERAH

Financial management a necessity in the era of regional autonomy. Supervision in the financimanagement of local government conducted by Inspectorate City. Government Regulation (PP) No. 6of 2008 states that the role of the Inspectorate is to conduct internal oversight, ie the whole process oaudit, review, evaluation, monitoring and supervisory activities other against the implementation otasks and functions of the organization in order to provide reasonable assurance to users of financistatements area. The purpose of this study is to provide empirical evidence that the regulatory an supervisory personnel resources affect the supervision of financial management. This study usevalidity and reliability, the classic assumption test and multiple linear regression analysis. Engineerinsamples using purposive sampling with 45 respondents government's internal auditor. The resulshowed that the Regulation and Supervisory Apparatus Resources significant influence on thsupervision of financial management. Keywords: regulation, supervisory personnel resources, supervision of financial management.

IDENTIFIKASI KONDISI DAN UPAYA PENGUATAN PENGAWASAN DALAM RANGKA REFORMASI BIROKRSI DI KABUPATEN PEKALONGAN

Supervision is one of the areas of bureaucarcy reform that is expected toincrease in clean governance and free of corruption, collusion and nepotism(KKN). The purpose of the study was to identify the internal oversight authority,issues and efforts to strengthen the government which’s done by PekalonganRegency. The study was conducted with a qualitative descriptive approach.Supervisory authority pursue by the rules of Pekalongan Regency No. 56 of2013 which includes monitoring the implementation of government affairs at thedistrict level, village government affairs, internal control implementation of thetasks and functions performed by the Inspectorate.The problems encountered by the activities of the budgeted plan in theplanning documents, the quantity and quality of auditors is still lacking,unfavorable employment policy, the lack of budget and unstandard of operationalproject.Efforts must be made in order to strengthen the supervision such ascommitment and exemplary leadership, gradual addition of auditor, the additionof operational funds and increase the quality of personnel SPIP (Internal ControlSystem of the Government) in a planning manner in order to assist theinspectorate and prevent acts of maladministration and fraud (irregularities) ingovernance.Keywords: supervision; bureaucracy reforms

Institutionalizing Rights in the National Security Executive

The national security executive has grown explosively in size and power since September 11, 2001. This Article highlights a parallel development that has largely escaped notice: the rise in institutions within the executive branch charged with monitoring and protecting individual rights and liberties. Emerging out of dual political impulses to expand executive power and protect rights, these institutions have proliferated, and their paths have diverged. A civil rights office struggled for influence across multiple political administrations; an Inspector General exposed rights violations and triggered reform; a civil liberties board capitalized on the Snowden controversy to surmount presidential neglect but not partisan division. Together, these case studies suggest that internal rights oversight is constantly challenged; only with a rare confluence of leadership, design, and external political circumstances can these institutions succeed. From these accounts, the Article makes three claims on the challenges and constraints facing these institutions. First, rights-oversight institutions designed as “external reviewers,” rather than as “internal advisors,” may be better poised to reform policy. Second, both kinds of institutions face serious limitations in shaping executive legal interpretation on national security authority or the scope of legal rights. Third, these institutions are at perennial risk of mission drift — of shifting their attention from promoting rights to protecting national security. Ultimately, internal rights oversight plays a necessary but limited role in protecting rights at risk from the national security state.

The Investigation Procedures of the United Nations Office of Internal Oversight Services and the Rights of the United Nations Staff Member: An Analysis of the United Nations Judicial Tribunals’ Judgments on Disciplinary Cases in the United Nations

An employee of an international organization misappropriates over one million dollars from a United Nations Peace-Keeping Mission’s designated for procurement of supplies. As a staff member of an international organization, he or she has functional immunity and cannot be investigated by the local jurisdiction or by authorities in his home country. Is this the “perfect crime”? Taking into consideration that these misappropriated funds are contributions from Member States of the United Nations, is there any recourse to investigate the facts of the incident to determine culpability?

What’s Under Your Bed? A Fundraising Fiasco

Student clubs and sports often struggle to raise funds. With limited revenue streams, coaches or advisors and parents routinely find themselves managing candy sales, car washes, raffles, and ticketed fundraisers to support programming. In this case of a swim team fundraiser, school leaders see the range of problems that can occur when a routine practice—extracurricular fundraising—goes awry. With Cressey’s fraud triangle as a backdrop, readers learn to deter and prevent financial mismanagement and fraud through the development of internal operating procedures and oversight.

Audit Partner Tenure and Reported Internal Control Deficiencies: U.S. Evidence from the Not-for-Profit Sector

This study examines the effect of audit partner tenure and audit partner changes on auditors’ reporting of internal control deficiencies among large U.S. not-for-profit (NFP) organizations. We find a negative association between audit partner tenure and the likelihood that the audit report discloses significant deficiencies and material weaknesses, which our tests indicate reflects deterioration in the quality of internal control reports with audit partner tenure. We also find that audit reports are more likely to disclose a significant deficiency rather than a material weakness as tenure increases. Further, audit partner tenure is associated with lower odds of remediating an internal control deficiency in the following year. Finally, we find limited evidence that audit partner changes are associated with reported internal control deficiencies. Our findings contribute large-sample U.S. evidence on the association between audit partner tenure and internal control reporting and provide useful information to government regulators, NFP boards charged with auditor and internal control oversight, and NFP stakeholders.

Revisiting the choice model of Ponzi and Pyramid schemes: analysis of case law

This exploratory study operationalizes the variables comprising the choice model of white collar crime through analyzing cases decided by federal courts, the Securities and Exchange Commission (SEC), and the Federal Trade Commission (FTC). Cases were extracted from the LEXIS-NEXIS, WESTLAW, and the NERA Economic Consulting databases and categorized according to the indicators of the choice model: size of pool of criminally predisposed, supply of lure, prevailing beliefs about credibility of external oversight, internal oversight and self-restraint, and supply of criminal opportunities. The findings show that unequal access to information among the investors and misuse of trust and affinity relationships affected the size of the pool of criminally tempted individuals. Supply of lure was affected through advances in modern technology and promises of wealth and material success at low costs and risks. Prevailing beliefs about the credibility of external oversight and internal corporate regulatory controls were affected by the efficiency and effectiveness of enforcement authorities. Variables described by the choice model of white collar crime can be operationalized through analysis of existing case law.

Colombian police under fire: image, corruption and controls

PurposeThe purpose of this paper is to discuss the extent and impact of corruption on public trust and on the stability of the Colombian police. The effectiveness of public controls, civilian oversight, and overseeing bodies is evaluated to determine the degree of impunity and the level of independence from other agencies of control.Design/methodology/approachThe research in this study is based on data analyses of surveys, interviews, and an observational approach. This paper considers four general surveys, namely:Latinobarómetro,Iberobarómetro, Global Corruption Barometer, Corruption Perception Indexes, and World Values Survey. The observation consisted of accompanying Bogotá police department teams for two months during the evenings between 10 p.m. and 7 a.m. This study draws upon 20 interviews with police officers of all ranks. Additionally, an informal observation of police activities during the night was carried out to discover the occurrence of corruption, which was impossible to reveal by a more formal observation.FindingsAlthough corruption in the Colombian police force is presumably a generalized phenomenon, it is still one of the most appreciated agencies among Colombians. However, scandals have been cleverly mitigated by rhetoric and apparent purges and the setting‐up of inoffensive mechanisms of control. Internal inspection and civilian oversight have been weakened – rendered ineffective by an increasingly powerful police leadership.Research limitations/implicationsSince corruption is a concealed phenomenon, its analysis always causes problems. Police officers are reluctant to talk about the problem and there is an organizational denial of the phenomenon.Originality/valueThe paucity of academic research on police forces in Latin America is still apparent and the field of study lacks a real degree of specialization. Similarly, there has been no empirical examination of issues pertaining to the study of the modern Colombian force. This paper thus attempts to compensate for the lack of empirical research on the Colombian police. It contributes to the overall literature on police corruption by explaining the organizational features of bribing and police corruption on the beat.

The Role of the Judicial Branch during the Long War: Drone Courts, Damage Suits, and FOIA Requests

What role, if any, do courts have to play in regulating the use of drones for targeted killing? Critics of the status quo would like greater transparency and accountability in regards to targeted killings. In addition to constitutional concerns, some worry that the executive branch is violating International Humanitarian Law (IHL). These skeptics contend that the lack of judicial oversight and the opacity of the government’s legal position risks the deaths of innocent foreign civilians, violates democratic accountability norms, erodes our compliance reputation with allies, and helps to recruit a new generation of anti-American insurgents. Even if the current approach is lawful, many worry about future administrations or other governments that may adopt drone strikes without sufficient IHL protections. The United States judiciary itself is often reluctant to aggressively intervene in national security matters and other legal issues arising out of armed conflicts. This chapter suggests that the judiciary may play an important role in the debate over the executive branch’s decisions regarding IHL, even if it declines to speak to the substance of such cases. First, advocates may use courts as a visible platform in which to make their arguments and spur conversations about alternative, non-judicially mandated transparency and accountability measures. As they did with the trio of detention cases, advocates can leverage underlying constitutional concerns about the treatment of citizens to stimulate interest in the larger IHL issues. Second, litigants may use courts to publicize and pursue Freedom of Information (FOIA) requests and thus enhance transparency. Even if courts decline to grant FOIA requests, the lawsuits can generate media attention about what remains undisclosed. Third, and most robustly, Congress may pass legislation that would facilitate either prospective review of kill lists through a so-called drone court or remove procedural barriers to retrospective damage suits for those unlawfully killed by a drone strike. Even the threat of such a judicial role may influence executive branch behavior. While this chapter remains skeptical that courts will ever reach the merits on IHL questions, the chapter concludes by suggesting that creative use of the judiciary has helped insert IHL into the public debate over targeted killings to encourage greater accountability. It discusses the executive branch’s behavior in the shadow of the judicial and legislative branches. First, even as the Obama administration failed to acknowledge drone strikes explicitly, a number of government officials gave speeches providing some sense of the justifications for and the limitations upon targeted killings. Second, members of the Obama administration began leaking documents providing extensive details on legal questions surrounding targeted killings, including some relating to the application and interpretation of IHL norms. Lastly, the Obama administration efforts to institutionalize its targeted killing practices may enhance compliance with IHL norms and create more significant internal oversight and review. This final part concludes by noting additional reform measures to bolster these protections in the absence of a stronger judicial role.

Integrity in Research Publishing and Professional Accountability

Integrity in Research Publishing and Professional Accountability

A New Index of Oversight Capacity

The purpose of this paper is to present a new index of legislative oversight. Building on the work by Stapenhurst (2011), who argued that a proper index of legislative oversight capacity should reflect not only legislatures’ internal oversight capacity but also the impact of contextual factors, we devise and propose a modified version of the Stapenhurst. The results of the empirical analyses presented in the paper sustain the claim that when properly operationalized and measured, legislative oversight capacity is a good predictor of legislative oversight effectiveness and other policy relevant results.

What is the Relationship Between REIT Governance and Earnings Management?

The empirical corporate finance literature claims that better corporate governance constrains earnings management, while others argue that the unique legal and reporting structure of REITs may reduce the need for such internal corporate governance. Using a sample of publicly traded REITs for the 2004–2008 time period, we examine the relationships amongst corporate governance, accruals earnings management, manipulation of Funds from Operations (FFO), and real earnings management. We find that corporate governance quality is unrelated to accruals earnings management and manipulation of FFO. At first glance, the findings suggest that managers need less internal oversight because of the more transparent reporting structure of REITs. However, we document that REITs engage in significant real activities manipulation for earnings management purposes. Our empirical findings further show that corporate governance characteristics, in particular board size, independence, number of board meetings and audit committee financial expertise, are essential for constraining such activities. Finally, by focusing on a subset of REITs that act in ways which previous research has identified as more susceptible to earnings management activities, we demonstrate that good corporate governance effectively reduces accruals earnings management and manipulation of FFO for these REITs. Overall, our findings indicate that, despite the unique legal and reporting structure, REITs engage in certain forms of earnings management, and that the ability for REITs to manipulate earnings is reduced when corporate governance is more effective.

Due Process Rights at the United Nations: Fairness and Effectiveness in Internal Investigations

International organizations have a duty to combat frauds and other wrongdoings in their midst – with due respect for the rights of their staff members. Internal investigation is a tool for administration of internal justice and oversight. There are currently discussions within the United Nations System regarding who should conduct these investigations, and most importantly how. Discussion topics include discretionary authority to initiate an investigation and to outline its appropriate scope, standard of evidence, legal representation, timing of the disclosure of evidence and other due process considerations. This contribution discusses the cost of some selected due process policies and calls for balancing fairness and effectiveness objectives in investigation, keeping in mind both the rights of staff members and the public good objectives for which donors entrust funds to international organizations.