The Responsibilities of the Top Operational Management Official in Public Organisations for the Implementation and Quality Control of PFM/IC

Noel Hepworth

Chapter 7 in Public Financial Management and Internal Control, 2024, pp 233-256 from Springer

Abstract: Abstract In many developing and transitional economy countries there is a degree of confusion about who is responsible for what at the top of the organisation. In a ministry is it the minister who is responsible for the quality of operational management as well as for the development of policy and the strategy for the implementation of that policy or is it the top appointed official? Indeed in some countries there is no single top appointed official. This chapter explains that with the introduction of PFM/IC the organisational structure of a public organisation has to clarify the different responsibilities of elected and appointed officials. A clear leadership role has to exist to secure effective implementation of PFM/IC. The chapter explains that with the implementation of PFM/IC such is the range of operational management responsibilities that falls upon the top appointed official that it would be virtually impossible for an elected official to satisfactorily undertake all those responsibilities. It also compares the role of the top appointed official operating in a pre-PFM/IC environment with that applying in a post PFM/IC environment. An important feature of PFM/IC is the development of good corporate governance arrangements and the responsibility for securing the quality of corporate governance lies with the top appointed official.

Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-031-35066-5_7

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DOI: 10.1007/978-3-031-35066-5_7

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