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Accountability and Control
| Content Provider | OECD iLibrary |
|---|---|
| Organization | OECD |
| Abstract | Defining the level of authority for approval of spending, sign off and approval of key stages, based on an appropriate segregation of duties, is essential to establish a clear chain of responsibility. Internal guidelines should clarify the level of responsibility, the required knowledge and experience, the corresponding financial limits and the obligation of recording in writing of key stages in the public procurement cycle. In the case of delegated authority, it is important to explicitly define the delegation of power of signature, the acknowledgement of responsibility and the obligations for internal reporting. These processes should be embedded in daily management and supported by adequate communication and training. Managers play an important role in leading by example and enhancing integrity in the culture of the organisation. They are in charge of setting expectations for officials in performing to appropriate standards and are ultimately responsible for irregularities and corruption. |
| Page Count | 7 |
| Starting Page | 41 |
| Ending Page | 47 |
| Language | English |
| Publisher | OECD Publishing |
| Publisher Date | 2009-03-24 |
| Access Restriction | Open |
| Subject Keyword | Governance |
| Content Type | Text |
| Resource Type | Chapter |
