Ethics in Public Finance (2022)
Transparency in public finance is a constant preoccupation of modern administrations and citizenries, as the publicity of public expenditure and borrowing, the uniformisation of national accounts, citizen participation in government decisionmaking, and the introduction of various forms of control of government activity have become the rule rather than the exception in all geographies. In order to respond to mounting demands from the public, key civil servants are required to obtain not only professional qualifications (like university degrees in accounting, law and public administration) but also specific certifications (internal auditing, administrative law, criminal law) and abide by ad hoc codes of conduct. This multiplies the legal and ethical responsibilities of governments and civil servants as well as the implementation of appropriate policy responses.
The course aims at introducing participants to state-of-the-art standards and practices in ethics relating to public finance and administration. At the end of the course, the participants should be able to:
- Identify key factors for ascertaining integrity in the handling of public finance and administration;
- Recognize the challenges faced by public finance and administration officials and the tools to tackle them;
- Examine the incidence of international standards and practices in nurturing integrity at the national level;
- Propose reforms to the arrangements that prevail in their countries.
The course consists of the following modules:
- Module 1: Principles and best practices of public finance (integrity, objectivity, accountability, publicity, regularity, coherence);
- Module 2: Proper conduct and organs of control in public finance (propriety, accuracy of evidence, responsiveness, timeliness, risk management, organizational learning, knowledge management);
- Module 3: Best practices in preventing fraud and corruption (generally-accepted standards, international conventions, mutual assistance agreements, stakeholder access); and
- Module 4: Ethical guidelines for public accounting, borrowing, lending, procurement, and adjudication by revenue collection authorities.
In order to ensure the best possible outreach, the course will be delivered through e-learning. Resorting to a multiple-instructional setting, the goal is to achieve the learning objectives by means of learning technologies that match personal learning styles and by the inclusion of non-linear learning that aims at the development of just-in-time skills of adult learners. At the same time, in order to allow participants maximum flexibility of scheduling, the learning will be conducted in an asynchronous manner. Using a state-of-the-art training architecture, UNITAR will combine self-learning with assessments and online discussions. The pedagogy - adapted specifically to professionals in full-time work - will help train participants through various experiences: absorb (read); do (activity); interact (socialize); reflect (relate to one’s own reality).
Finance ministry, central bank, ministry of justice and planning and autarchic government agency officials; private sector financial officers engaged in business dealings with national and subnational governments (procurement, tenders, direct purchases).
A certificate of completion will be issued by UNITAR to all participants who complete the course-related assignments and assessments successfully. Course schedule is subject to change. Course fee is non-refundable but transferrable to another course or participant and subject to change as per UNITAR's policy on pricing.
Recommended hardware and software requirements for taking our e-learning courses:
- Platform: Windows XP sp3, Vista sp2, Windows 7 sp1, MacOS X.
- Hardware: 2 GB of RAM and higher for Vista and Windows 7.
- Software: Microsoft Word, Microsoft Excel, Microsoft Powerpoint and Adobe Acrobat Reader (downloadable for free at adobe.com).
- Browser: Internet Explorer 8 or higher; Mozilla Firefox 8 or higher.
- Internet connection: 128kbps and higher.