An overview on the development of internal control in public sector entities : evidence from Kosovo

Purpose: The development and implementation of Public Internal Financial Control (PIFC) in the management processes plays an important role in providing sound financial management, transparency, efficiency and effectiveness in the public sector entities. Design/Methodology/Approach: In this paper we have analysed the annual reports on the functioning of the PIFC system in the public sector of Kosovo for the 2014 – 2017 period. The analysis has been completed even more, based on the annual reports of National Audit Office, progress reports published by the European Commission, showing the progress achieved under the EU directives as well as the data from the monitoring reports of SIGMA (Support for Improvement in Governance and Management). Findings: The findings show that the implementation of rules and procedures for internal control in budget organizations lags behind the development of the overall framework. Practical Implications: Continuous improvements in the field of Public Internal Financial Control are important steps in the process of European integration, while Kosovo has made considerable efforts to develop the control environment and implement the PIFC principles, particularly by establishing the appropriate legal, and institutional framework to support the PIFC system. Originality/Value: PIFC development is a continuous process and is part of the public administration reform, hence this paper contributes in identifying possible gaps and weaknesses in the system of internal control in Kosovo and provides recommendations for their improvement.peer-reviewe

Decades of Delay: EPA Leadership Still Lacking in Protecting America's Great River

This report demonstrates the continuing failure of EPA's voluntary approach and the continuing and growing threats of unregulated nitrogen and phosphorus pollution. EPA has the power and the duty to act to require reasonable, common-sense regulations to address the growing scourge of nutrient pollution, and it should do so. Once again, MRC calls upon EPA to remedy this state of affairs, specifically recommending that EPA:Develop numeric phosphorus criteria for each of the eight states that have yet to adopt them, and numeric nitrogen criteria for all 10 states.Require states to assess their waters for nitrogen and phosphorus pollution and to prioritize TMDL development and implementation planning accordingly.Increase oversight of the state NPDES programs to ensure that both narrative and numeric nutrient criteria are implemented through limits in permits, including the use of Water Quality Based Effluent Limits (WQBELs) where appropriate.Disapprove TMDLs that lacking reasonable assurance that nonpoint source reductions are likely to occur and lack monitoring and timelines to ensure that planned reductions actually take place. Further, EPA needs to provide oversight to ensure consistency among EPA Regions in TMDL review and approval (especially in Regions 4 and 6.)Ensure that states' Nutrient Reduction Strategies contain implementation plans detailing point and nonpoint source reductions needed, responsible parties, funding mechanisms, milestones, measurement metrics, and reasonable timelines.Require states under Section 319 of the Clean Water Act to identify programs and practices for controlling nonpoint sources of pollution to the maximum extent possible

Draft Regional Recommendations for the Pacific Northwest on Water Quality Trading

In March 2013, water quality agency staff from Idaho, Oregon, and Washington, U.S. EPA Region 10, Willamette Partnership, and The Freshwater Trust convened a working group for the first of a series of four interagency workshops on water quality trading in the Pacific Northwest. Facilitated by Willamette Partnership through a USDA-NRCS Conservation Innovation Grant, those who assembled over the subsequent eight months discussed and evaluated water quality trading policies, practices, and programs across the country in an effort to better understand and draw from EPA's January 13, 2003, Water Quality Trading Policy, and its 2007 Permit Writers' Toolkit, as well as existing state guidance and regulations on water quality trading. All documents presented at those conversations and meeting summaries are posted on the Willamette Partnership's website.The final product is intended to be a set of recommended practices for each state to consider as they develop water quality trading. The goals of this effort are to help ensure that water quality "trading programs" have the quality, credibility, and transparency necessary to be consistent with the "Clean Water Act" (CWA), its implementing regulations and state and local water quality laws