1. Week 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 presentations

2. Framework 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 ethics

3. Framework 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 conflicts

4. Ethical 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 funds

5. Ethical 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 budget

6. Ethical 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 reporting

7. Course 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 skills