Compliance Drift in Crisis Funding: A Forensic Governance Model for Tracking State-Level Fiscal Recovery Fund Allocation Decisions Under Administrative Pressure (Published)
The allocation of state-level fiscal recovery funds during systemic crises presents a critical paradox between the imperative for rapid operational velocity and the enduring necessity of fiduciary integrity within modern public institutions. Specifically within the context of the State-Level Fiscal Recovery Fund, this study investigates the complex phenomenon of compliance drift, defined as the gradual decoupling of formal policy from actual practice under intense administrative pressure. The primary research objective is to develop and validate a comprehensive forensic governance model capable of tracking these subtle shifts in real-time to prevent costly federal audit failures. Employing a sequential explanatory mixed-methods design, the research analyzes archival expenditure data from fifteen diverse states alongside semi-structured interviews with thirty-four key state budget officials. Purposive sampling ensured representation of varying audit outcomes. Data collection spanned the critical implementation period from 2021 to 2023, utilizing longitudinal regression analysis and thematic coding to ensure robust triangulation of evidence. This rigorous approach facilitates the deep triangulation of quantitative expenditure patterns with qualitative behavioral insights regarding discretionary decision-making processes. Key findings reveal a statistically significant correlation between disbursement velocity and documentation lag, identifying transaction speed as a primary predictor of subsequent audit risk. The study introduces a composite Drift Index, weighted by specific risk indicators such as approval bypasses and amendment frequencies, which successfully distinguished high-risk jurisdictions prior to formal audit notifications. The model incorporates detailed documentation integrity scores and specific discretion monitoring thresholds to flag anomalies. Comparative case analysis demonstrates that agencies utilizing proactive monitoring protocols maintained compliance despite facing similar pressure levels to non-compliant peers. The results highlight the normalization of deviance as a key behavioral driver, where minor procedural shortcuts evolve into systemic vulnerabilities over time. Theoretically, this research challenges static compliance frameworks prevalent in public administration, proposing a dynamic model grounded in institutional theory and forensic accounting principles. This effectively bridges the existing gap between behavioral public administration and forensic accounting disciplines. It redefines compliance as a continuum susceptible to erosion rather than a binary state of adherence. Practically, the forensic governance model offers actionable tools for mitigating risk exposure and strengthening public accountability mechanisms. The implications extend to significant and necessary policy reform, urging the integration of forensic indicators into standard financial management systems. This protects taxpayer value and reduces the likelihood of federal fund recapture. By shifting the paradigm from retrospective audit to prospective oversight, public administrators can safeguard public resources without compromising emergency response efficacy. This study ultimately provides a robust, empirically verified framework for enhancing fiscal stewardship in high-stakes environments, ensuring that crisis funding achieves intended societal outcomes while maintaining the integrity of democratic institutions. Future applications should focus on integrating advanced artificial intelligence for real-time drift detection capabilities.
Keywords: Audit Risk, Public Administration, administrative pressure, compliance drift, crisis funding, financial management, fiscal recovery fund, fiscal stewardship, forensic governance, public accountability
Re-Focusing Public Administration for Improved Service Delivery: The Need to Strenghten Ethics (Published)
There are wide ranging accusations that public administration in recent time have failed to live up to the expectations of the growing population of Nigerians. This is in view of the persistent cases of under-performance, deepened corruption, lack of professionalism, inertia and general insensitivity to the increasing public service needs and demands of the people. Public administration in the immediate post-colonial era was perceived more disciplined, accountable and responsive and performed better. These concerns have reduced public trust and confidence on public administrators and their capacity for efficient, productive and accountable public services. This article however, acknowledges this high level of dysfunctionality and the implications on service delivery, more especially where there is the collapse of ethics in the public sector. The article is therefore, an attempt to propose for the re-focusing of public administration through ethical culture where unethical standards result in negative consequences. The public sector ethics are a set of standards that guide behaviours of public administrators. Ethical behaviour is therefore, imperative in ensuring that the administrators understand and carry out the business of governance in the most professional, efficient and accountable manner within the scope of public expectations. The paper further suggests ways of deepening and improving ethical behaviour in the country’s public administration for improved service delivery.
Keywords: Ethics, Public Administration, Service delivery
Is the Brazilian Civil Service Reform About to Succeed (Published)
In late 2017, Brazilian president Michel Temer commissioned a survey about civil service and government expenditures at the World Bank. The results were catastrophic: The Brazilian government spends significantly more than it collects and allocates its resources in an inefficient way, impacting negatively the Brazilian economy growth. One of the villains pointed by the report is precisely the size of the government, the inefficient Federal Civil Service, especially the high salaries, and disproportional benefits from the Executive branch, especially regarding the Social Security regime. The initiative is part of the Federal Government to follow through a controversial reform on civil service, under current Congress debate, in a year of presidential elections. Will the reform succeed? We analyzed the challenges and pitfalls on the Brazilian Civil Service, and its reform proposals, in comparison to: (a) private service, and (b) to equivalent civil services from other countries. Finally, we addressed the discussion on its implications to the Brazilian economy, and brought recommendations for public managers, as well as future research.
Keywords: Brazil, Civil service, Public Administration
Albanian Gender Challenge of Public Administration and European Integration of Albania (Published)
The purpose of this paper is to present the current situation in Albania, regarding women’s representation in public administration, in front of European integration challenge. Women’s representation in public administration is analyzed in this paper, with special focus at senior management position as well as in decision-making bodies, compared with the standards of gender quota in Albania and European Union countries. This analysis is based on secondary data; reports or other studies which are processed and analyzed through the statistical comparison. The methodology used is the descriptive and comparative one. There are different findings regarding the different levels of public administration. Women’s representation at low and middle level of public administration, marks significant achievements, exceeded national and European gender quota standards, while at senior management level and decision making bodies it is still in critical level.
Keywords: Albania, Decision Making, European Union., Gender Equality, Gender Quota, Public Administration