Local Governments Accountability: A Content Analysis of the Financial Audit Reports

• Autores: Agustinus Salle
• Localización: Utopía y praxis latinoamericana: revista internacional de filosofía iberoamericana y teoría social, ISSN-e 1316-5216, Nº. Extra 1, 2020, págs. 184-195
• Idioma: inglés
• Títulos paralelos:
  • Responsabilidad de los gobiernos locales: un análisis de contenido de los informes de auditoría financiera
• Enlaces
  • Texto completo (pdf)
• Resumen
  • español

    Esta investigación examina la responsabilidad financiera de los gobiernos locales, basada en los estados financieros auditados del gobierno regional.

    Los datos recopilados de los estados financieros se centraron en los fondos de la aldea transferidos del Gobierno Central a los gobiernos locales en la provincia de Papua, Indonesia. Las autoridades regionales funcionan como intermediarios para transferir los fondos a las aldeas. Se aplica un análisis de contenido cualitativo, utilizando criterios de las Normas de Contabilidad Financiera del Gobierno (GFAS). El análisis revela que los informes financieros todavía tienen muchas deficiencias; casi todos los informes no utilizan el GFAS. Se concluye que las insuficiencias de los informes indican el déficit de responsabilidad financiera.

  • English

    This research examines the financial accountability of local governments, based on the audited Regional Government Financial Statements. Data collected from the financial statements focussed on the village funds transferred from the Central Government to local governments in Papua Province, Indonesia. The regional authorities function as intermediaries to transfer the funds to villages. For analysis, the research applies a qualitative content analysis, using criteria from the Government Financial Accounting Standards (GFAS). The analysis reveals that financial reports still have many deficiencies; almost all reports do not utilise the GFAS. The study resolves that insufficiencies of reporting indicate the shortfall of financial accountability.

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