Public Accounts Committee Research Articles

Location of community pharmacies: A rational approach using geographic information systems

Abstract The role played by community pharmacies in primary and community care and the extent to which they meet patient and customer needs has come under close scrutiny in Great Britain recently following publication of reports from the National Audit Office and House of Commons Public Accounts Committee.1,2 Spatial variations in the provision of pharmaceutical services and their physical accessibility to different sections of the community are issues at the forefront of the current debate. This paper reports on recent research, being undertaken in the North West region, to develop a systematic approach to the analysis of community pharmacy location drawing on the fields of geodemographics (ie, neighbourhood classifications) and geographical information systems (GIS). Comprehensive information is being assembled about individual pharmacies, the services they provide, the types of residential neighbourhood in which they are located, their advice-giving role, and their proximity to general practitioners, other health care outlets and residential homes. Data sources include the pharmaceutical register, the family health services authorities (FHSAs) and surveys of pharmacists and health care professionals. This is being augmented with digitised boundary information including the road network and small area statistics on demographic structure, social conditions and deprivation. These data are being utilised within a computerised system to identify how well the current distribution of pharmacies accords with expectations and alternative resource deployment scenarios. Particular attention is being paid to the identification of gaps in provision and areas of over-provision.

The Success Factors of the Public Accounts Committee (PAC) in Malaysia: The Public Perspective

This paper reports results of an investigation on the perceptions of the public on success factors of the Public Accounts Committee (PAC) in Malaysia. The study examines public perceptions with a total of 80 respondents responded to the survey questionnaire. The finding showed that there were five top factors that the public perceived could contribute to the success of the PAC. These include the power to make recommendations and publish conclusions, balanced representation with close working relationship of all political parties in the committee, power to hold in camera meetings, having a clear focus on holding the government accountable for its spending and its stewardship over public assets, and finally a good relation with other parliamentary oversight mechanism such as the budget committee.

Scrutinizing Public Expenditures Assessing the Performance of Public Accounts Committees

In 2002, David McGee wrote a comprehensive report on two important elements in the system of public financial accountability, namely the office of the Auditor General and the parliamentary oversight committee commonly referred to as the Public Accounts Committee (PAC). The purpose of the present paper is to deepen McGee's analysis of PACs. In particular, the authors define PAC success and identify those factors that affect PAC peformance. They use data that were collected by the World Bank Institute in 2002, when a survey questionnaire was sent to 51 national and state/provincial parliaments in Commonwealth countries in Asia and Australasia, and Canada and the United Kingdom. The authors find that the institutional factors which most account for the success of the PACs are the focus on government's financial activity rather than its policies, the power to investigate all past and present government expenses, the power to follow up on government action in response to its recommendations, and its relationship with the Auditors General.

Public Sector Performance Auditing in Fiji: A Hermeneutical Understanding of The Emergence Phase

This paper provides an understanding of the processes which led to the emergence of public sector performance auditing in Fiji. Drawing on the hermeneutical exposition textual evidence gathered from archival documents and participant interviews is analysed with the focus to reveal how the text was used by actors such as the Auditor-General, the media, the public accounts committee, the ADB and others to create the perception ‘of the need for performance auditing’. The paper concludes that the socially and politically influential actors such as the Auditor-General and the Public Accounts Committee used ‘the concept of ‘accountability’ to craft a niche for performance auditing in the Fijian public sector.

Reflections on supporting a visually impaired student complete a biological psychology module

that approximately half of all 18to 35-year-olds should be attending University by 2010 (Clarke, 2003). Whether this objective will be met remains to be seen; currently, participation falls well below this target for a number of groups (House of Commons Public Accounts Committee, 2009). However, this increase in participation has prompted researchers and practitioners to explore the factors that predict student success, positive student experience, and retention both in psychology and in other disciplines (e.g. Betts et al., 2008; Forbes & Thomson, 2006; Smith & Naylor 2001, 2005). Although a number of antecedents of student success have been identified to inform practice with the aim of increasing participation, one related issue that has received comparatively little attention is how to widen participation of those students with a disability (Department for Innovation, Universities, and Skills, 2009). Specifically, following the 2005 Disability Discrimination Act for equal access, educational practitioners have reflected on their delivery styles, assessment, and integration of students (Disability Rights Commission, 2007). Further, with the drive to widen participation and provide equal access to all, it is inevitable that the student population will continue to diversify. In 2006/2007 eight per cent of undergraduate students studying in the UK reported a disability and, of these, fewer than five per cent reported having a visual impairment (Department for Innovation, Universities, and Skills, 2009). Whilst there are a number of technologies that have been used, with varying levels of success, to support visually impaired students (Abner & Lahm, 2002), the purpose of this short note is to reflect upon our experiences of supporting a visually impaired student through a nine-month level two undergraduate biological psychology module. We developed a number of strategies that could be easily replicated and transferred to supporting other students with a visual impairment, to students with other learning requirements, or to all students. Consistent with Haggis’ (2003) recommendations, the underlying philosophy that we adopted was to regard all students as individuals with their own learning agenda who should be supported to reach their full potential. To this end we found that the first, and most crucial, aspect to underpin all our subsequent support was the importance of developing a good working relationship and rapport with the student. Although this is something that has been highlighted as good practice when working with all students (Nicholls, 2002), in this case we found that such a rapport was crucial to ensure that the student felt at ease to communicate her needs to fully engage in the course. Further, such an approach was essential to maintain an inclusive educational environment which Dimigen et al. (2001) identified as something that not all students with a visual impairment report experiencing. Reflections on supporting a visually impaired student complete a biological psychology module

The Magnitude Of Public Accounts Committee's (PAC's) Work In Reviewing and Reporting On State Government's Financial Statements

This paper examines the function of the Public Accounts Committee (PAC) of all the eleven states in Peninsula Malaysia. The concept of PAC oversight exists as an essential effect to the legislature s process, where oversight function compliments rather than hampers the effective performance of financial accountability with which the executive is entrusted. A preliminary study was carried out on one 2005 PAC Report of a state and it was found that the Report was made based on the 2002 audited financial statements. Further analysis on the 2005 PAC Report of the other ten states reveals that the PAC Reports of all these states were outdated because they review non-current audited financial statements. Sonic states even reviewed and made reports on a few years ‘financial statements concurrently. Thus, the significance of the PA C Report is at stake as the comments and recommendations made might not be relevant.

Knowledge and skills framework review ‘a waste of time’, says MP

A proposed review of the NHS Knowledge and Skills Framework (KSF) has been branded ‘a waste of time’ by the chair of the House of Commons public accounts committee (PAC) Edward Leigh.

Doubts and more doubts

January 2009 was a busy one. A brand new NHS constitution. A warning from the Commons Public Accounts Committee that the NHS IT programme should not be given more than six months to prove itself in its current form. The launch of plans for pilots to give patients individual budgets. The opening for business of the awkwardly named Cooperation and Competition Panel. And fresh evidence that NHS spending over the coming years is going to be very, very tight indeed.

Latest news and product developments

Latest news and product developments

Attending to dementia

It is promising to hear from the House of Commons Public Accounts Committee that more attention needs to be paid to dementia and more invested in its diagnosis and treatment (BBC News, 2008). At last politicians are recognizing the serious lack of adequate care available to people with dementia, and the need for more investment and a serious review of its management. We can now look forward to the proposals outlined in the draft Dementia Strategy to be published in a few months' time (Department of Health, 2007).

INTERACTIONS AND INTERROGATIONS: NEGOTIATING AND PERFORMING VALUE FOR MONEY REPORTS

This paper explores the interactions, mediations and interrogations at play by the different actors involved in the final stages of the Value for Money reporting process. The VFM auditing arena is a complex setting with groups of actors carrying out various and at times, conflicting roles. Drawing on the dramaturgical writings of Goffman, the paper examines the ways in which these actors create and manage impressions of themselves. Differences in style, tone and rhetoric are analysed to understand the way in which key parties perform to their audiences. The paper shows how the cautionary style of VFM reports is mediated with the auditees and then elaborated and improvised by the Public Accounts Committee to construct drama into the final accountability process. It is argued that through the process of writing and presenting VFM reports, auditors, MPs and auditees perform roles to manage their identities and address expectations of their audiences.

The public sector audit expectations gap in Bangladesh

PurposeTo explore whether there is an audit expectations gap in the public sector between the Comptroller and Auditor General's (CAG) auditors in Bangladesh and the users of the CAG reports namely the Public Accounts Committee (PAC) of the Parliament that examines the CAG audit reports and the international funding agencies (IFAs) that provide external funding in the public sector in Bangladesh.Design/methodology/approachThe perceptions of CAG auditors and users of their reports were explored using a questionnaire based on a theoretical framework of accountability and six related audit concepts.FindingsThere were statistically significant differences in perceptions between 17 CAG auditors and the 15 members of the PAC on 13 of the 25 variables and between these 17 CAG auditors and nine representatives of the IFAs on 14 of these variables.Research limitations/implicationsThe relatively small number of respondents to this questionnaire is a limitation of this research project.Practical implicationsBetter training for the CAG auditors into their report users' information requirements and expectations and better training for the members of the PAC and the representatives of the IFAs coupled with more cooperation between the CAG auditors, the PAC and the IFAs might help to reduce this audit expectations gap in the public sector in Bangladesh.Originality/valueThis is the first time that statistical evidence has confirmed the existence of an audit expectations gap between CAG auditors and users of their audit reports in the context of the public sector.

Enfin une loi-cadre des sociétés d'État au fédéral

Bill C-24 relating to control of federal Crown corporations or State enterprises is among the best legacies of the Trudeau Administration. Federal State enterprises constitute an important economic empire that have caused some concern to many people over the last ten years. The Auditor General, the Commons Parliamentary Public Accounts Committee, the Lambert Commission on financial management and accountability, the Economic Council and other groups or individuals have made studies and proposals for reform. Three bills were introduced: C-29 by the Clark Government in 1979, C-123 in 1982 and C-153 in 1983 by the Trudeau Government ; all of them prior to bill 24 which has been a major innovation in the field of public law as it has introduced into the Financial Administration Act sixty sections dealing with the legal status of that which is so rightfully called the « Sociétés d'État » and with the ever so important question of controls exercised over them by Parliament and Government (Cabinet, Treasury Board, responsible minister and Finance Minister). Bill C-24 regulates over 400 institutions of the public economic sector, directly or indirectly. It is a major step towards the clarification of a branch of public law that has not yet reached a degree of sufficient maturity, coherence and fitness as to the objectives and needs of a political system that remains liberal and of an economy that is really a mixed economy.

The Economics of Clinical Negligence Reform in England

The Economics of Clinical Negligence Reform in England

Unit costs in central government annual reports: a critical appraisal of the practices developed

Drawing upon an examination of the annual reports of three Danish government agencies, we offer a critical examination of the calculation practices that have developed within central government. The reports constitute a response to the demand from the Ministry of Finance and National Audit Office of Denmark that government agencies calculate unit costs and disclose these figures to the public. In particular we question whether, in its enthusiasm for bringing unit costs into the public domain, central government risks developing calculation practices that might not be helpful in informing decisions and debate on public spending. Publishing unit costs under the pretence that they can be used for both decision-making and performance measurement is a questionable practice. Within the literature on public sector accounting it has widely been accepted that all the deficiencies of cost accounting that occur in the private sector, such as arbitrary cost allocations, are also to be expected in the figures emanating from the public sector. This paper applies a rationalistic perspective in order to identify the additional problems that appear in the public sector. The findings illustrate that the calculations are not linked to decision alternatives, thus rendering them inappropriate for decision-making. For purposes of performance measurement, the uniformity of services required does not exist. We found that some deficiencies are intrinsic to the very idea of unit costing in the public sector while other deficiencies are producer related. In considering all the deficiencies demonstrated, we argue that the attempt to integrate a financial accounting medium with management accounting practices has failed. Those reading the disclosed figures may be tempted to draw conclusions that are not fully informed. However, we must admit that we cannot preclude that the cost information may be used internally for attention-directing purposes. A large number of the previous annual reports totally fail to consider quality. As an MP, how do you expect me to utilize the information that agency X has sent 12,500 answers to enquiries. Hurrah, have they increased their productivity – or what? Imagine that the 12,500 letters simply said, ‘Thanks for your enquiry. Your letter will be considered in our handling of the case.’ If the enquiries of the past year really did demand intensive attention, then the productivity has actually decreased. Statements expressed in quantitative terms do not always provide information adequate for political assessments or in order to prioritize. (Chairman of the Public Accounts Committee, Peter Duetoft, MP. See Duetoft, 1998; own translation – ed.) Jens Aaris Thisted, Copenhagen Business School, Solbjerg Plads 3, 2000, Frederiksberg, Denmark. E-mail: jat.om@cbs.dk

Introduction: Avoiding IS/IT Implementation Failure

Software failures have a habit of making the news: the more spectacular the failure, the larger the headline. While the front pages of the professional computing journals are normally reserved for such stories, failure stories also have a tendency of making national and even international headlines. The statistics on information systems/information technology (IS/IT) failure are quite telling. Current estimates suggest that the annual cost of IS failures in Western Europe adds up to US$140 billion, while the USA is reckoned to lose US$150 billion in any given year. With such alarming figures, individual failure stories are often compared to tips of icebergs, thus representing but a mere fraction of the true scale of the problem. One recent example of a high profile implementation failure is related to the troubled Libra project in the UK. 1 Libra was designed to provide a standard IT system for magistrates’ courts including upgraded infrastructure, office automation facilities, a national casework application and electronic links with other criminal justice agencies. The original contract for £184 million was awarded in 1998 but following implementation problems the deal collapsed in July 2002. Following re-negotiation later in 2002, the infrastructure portion alone cost £232 million. The total system would now take 8.5 years to develop and cost over £318 million. The chairman of the House of Commons’ Public Accounts Committee, Edward Leigh, described the system as one of the worst IT projects he had come across, especially as it was likely to cost more than twice the original estimate and would now be available (to deliver benefit) for two years less than anticipated. From a purely economic perspective, a product (or an IT system) will be deemed successful if the returns on any investment needed exceed the costs of development as well as any other limitations that may ensue during or following the development effort. The cost is primarily determined by the finance expended on development. However, delay to the utilization of some of the benefits can also count as a cost. The utility derived from a system encapsulates the perceived returns generated by the system and its usage. Failures can be quantified in different ways, however, so that money wasted on a project is not the only criterion that defines ‘cost’. Certain projects are likely to have an impact beyond the initially predicted boundaries, and may even lead to losses elsewhere within the system. Another recent disaster in the UK, related to an earlier implementation failure concerns the delay in introducing the Nirs2 system into the Inland Revenue beginning in 1995. This resulted in backlogs that caused the Inland Revenue to stop sending reminders to up to a third of the UK working force warning them that they

ACCOUNTABILITY AND FINANCIAL CONTROL AS ‘PATRIOTIC’ STRATEGIES: ACCOMPTANTS AND THE PUBLIC ACCOUNTS COMMITTEE IN LATE 17TH AND EARLY 18TH - CENTURY IRELAND

The decades immediately following the Glorious Revolution in 1688 witnessed a variety of political, social and structural responses to this cataclysmic event. In Ireland, religious conflict and economic under-development, as well as the devastation of war from 1689 to 1691, combined to ensure that the Anglo-Irish body politic found it difficult to capture the fruits of success from an English polity that had gradually accreted to itself much of the political power and economic wealth of the country. By 1704, however, the Anglo-Irish had managed to appropriate to themselves some of the economic and constitutional benefits of the Revolution by exploiting various parliamentary practices and structures. One of their strategies centered around developing and leveraging the role of the Public Accounts Committee as a means of imposing accountability on the executive and its officials. To achieve this the members were required to understand, contest and reconfigure official accounting information.

Government Bill ‘ill thought through’

Around 4000 elderly people remain in hospitals in England, despite being fit to leave. That was the verdict of a report by the National Audit Office reporting to the House of Commons Public Accounts Committee.

A Framework for Reforming the Independence and Accountability of Statutory Officers of Parliament: A Case Study of Victoria

Considerable attention has been given to the independence of auditors‐general in the literature. However, there are other officers of parliament who also have roles that may require protection from the excessive use of power by the executive arm of government. In response to the recent Public Accounts and Estimates Committee Inquiry into a Legislative Framework for Victorian Statutory Officers of Parliament, the study compares the enabling legislation of four Victorian officers of parliament in terms of their powers, independence, funding and mandate as well as the accountability mechanisms available to parliament in terms of their appointment, tenure and oversight. The four officers are: the auditor‐general; the ombudsman; the regulator‐general; and the director of public prosecutions. A number of notable differences in the enabling legislation are identified and reform options for strengthening such legislation are presented.

Financial Indiscipline in Zambia's Third Republic: The Role of Parliamentary Scrutiny

Contrary to the thesis that claims weak legislative power vis-à-vis the executive is essential if economic modernisation and development are to be driven forward in third world countries, Zambia's developmental interests would be served by making the powers of parliamentary oversight of the public finances more effective. The problematic of 'financial indiscipline' in the public sector is analysed in terms of a nest of principal-agent relationships, between legislature and executive, political executive and bureaucratic executive, Ministry of Finance and Economic Development and the spending arms of government. Evidence from the Public Accounts Committee is used to illustrate the case for more enforceable mechanisms whereby government can be made accountable for the public finances. At the same time it is argued that more wide-ranging political changes are necessary if there is to be a significant reduction in 'financial indiscipline'.