193 research outputs found
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Internal audit and the trustee board: evolutionary governance in the UK charity sector
This research paper further develops earlier work examining charity governance at a conceptual level, a summary of which is found in part IV, ‘The Role of Trustees in Charity Governance: a conceptual framework for best practice’. A case study drawing on empirical data collected in 2013 is used to illustrate current practices and consider their origins, purpose and effectiveness from a theoretical viewpoint. The author considers the data collected and uses notional tools to help understand and predict human behaviours in complex social settings.
The overall focus of this mixed methods research study is one of collaboration with practitioners and professional bodies to produce findings and recommendations that contribute toward the continued advancement of the internal audit profession and sound governance in the UK charity sector. Strong and effective trustee relationships are essential for internal auditors in the provision of strategic level assurance. Internal audit must raise its profile and re-evaluate its traditional skill set in order to make a significant contribution at the highest level (Chambers, A, 2008: Cowley, 2009)
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Marketisation of the UK charity sector: governance and legitimacy
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Marketisation of the UK charity sector: implications for governance and legitimacy
The UK charity sector is in a period of significant uncertainty. Sectoral changes and reforms, including the creation of new charities after the contracting out of public services, have been categorised by Bruce & Chew as a marketisation effect (2011). Whereas previously, statutory funding was delivered by way of grants, now the sector is witnessing a move toward the use of contracts and a competitive bidding process.
The work of charities in the UK is under threat from reputational damage and a crisis of public confidence (Weakley, 2016), despite explicit policy rhetoric from government (Alcock, 2010; The Conservative Party, 2009) and legislation (DCLG, 2012; Teasdale et al., 2012). There is societal demand for adequate regulation in the charity sector, not least due to the special allowances enjoyed by charities, such as tax relief and a lighter touch legal framework. The public need to have confidence that increasingly commercialised larger charities are deserving, not only of their donations, but also the significant fiscal and statutory benefits bestowed upon them.
This research study analyses and evaluates the current state of ‘marketisation’ of the UK charity sector and considers the implications for governance and legitimacy. A robust regression analysis is conducted of financial statement data, taken from a full set of the Charity Commission England & Wales database, over three years from 2011 to 2013. The total income analysed represents £151 billion and constitutes 27,424 sets of financial statements.
Clear evidence is found of marketisation as a mechanism for change, yet it is only weakly correlated with efficiency gains; fundamentally, marketisation may not be delivering required efficiencies or improvements. It is also generating unwanted side effects such as commercially aggressive stances around fundraising. To facilitate bi-directional flows of resources, including donations, talented employees, and volunteers and contract income, legitimacy needs to be restored to the model.
Robust governance practices can provide those in positions of responsibility with comfort and assurance that they are doing what is expected and required of their position, and afford them some defence if things go wrong. The concept of socio-marketisation is proposed where marketisation is guided by societal aims through various governmental ‘steering media’ including overarching principles, codes of conduct, legislation and regulation
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The empirical link between internal audit, contract income and 'passthrough' efficiency in the top 500 UK charities
This conference paper discusses some of the findings from the author’s PhD thesis which considers the ‘marketisation’ of UK charities (Bruce & Chew, 2011) and subsequent governance evolution within the sector. It is argued that the considerable flow of public funds into the sector has resulted in charities altering their behaviour through having to focus on priorities identified by government and operate in ways in which they prescribe. Also, extensive performance information is also supplied to government under contractual terms and conditions (Hyndman & Jones, 2011).
This study analyses financial statement data taken from a full set of the Charity Commission England & Wales database for years 2011 to 2013. The total income analysed represents the significant majority of the UK Charity Sector at approximately £50 billion per annum. The analysis covers £151 billion in total represented by 27,428 sets of financial results, across three reporting years and sixteen charity classifications. Sizes of organisations range significantly from one case that declared zero income right up to the largest charity with an income of £950 million. A regression model was derived from extant literature, and a smaller study conducted in New Zealand by Reddy et al. in 2013, in order to analyse the data.
Results of the regression analysis of the full financial data set showed a correlation between the level of contract income and operational efficiency, as defined by the traditional ‘passthrough’ metric, with a 1.5% increase in efficiency observed for a corresponding 10% increase in contract income (significant at 1%). This would suggest that charities driven by contractual obligations ensure the majority of income is ‘passing through’ to beneficiaries rather than cost savings contributing toward surplus funds. It would evidence a focus of attention on charitable goals rather than the ‘commercial’ behaviour of creating margins.
A sub-set of the charities was further scrutinised as to the presence of an audit committee, internal audit service, board gender diversity and board size. A 20% sample of the ‘Top 500’ charities (by income) was used. The charities in the sample ranged in annual income from £17million to £781million with an average (mean) income of £55 million. Results from the ‘Top 500’ data set analysis echoed those of the full data set with a slightly stronger correlation between contract income and operational ‘passthrough’ efficiency: a 2.6% increase in operational efficiency was derived from a 10% increase in contract income (significant at 1%).
A strong correlation was found between internal audit and operational ‘passthrough’ efficiency in the ‘Top 500’ charities. A 14% improvement in ‘passthrough’ efficiency was associated with the presence of an internal audit function (significant at 5%).
In conclusion, the argument that a considerable flow of public funds into the sector has resulted in charities altering their behaviour may be evidenced by the correlation between contract income and ‘passthrough’ efficiencies. Having to focus on priorities identified by the contract, and provide considerable amounts of performance data under contractual terms and conditions, appears to be increasing the focus on beneficiary outcomes. Results suggest that internal audit may play a significant role in assisting trustee boards to achieve this focus
Two Welsh surveys of blood lead and blood pressure.
The relationship between blood pressure and blood lead was examined in two population samples. One of these consisted of 1137 men aged 49 to 65 years, the other of 865 men and 856 women aged 18 to 64 years. Neither population had any known important exposure to lead, and the 95% ranges of blood lead levels were 6 to 26 micrograms/100 mL and 6 to 23 micrograms/mL in the men and 5 to 18 micrograms/100 mL in the women. No significant relationship between blood pressure and blood lead was detected in either of the population samples, and the regression coefficients suggest that if there were a real effect, then the mean difference in blood pressure per 10 micrograms difference in blood lead is likely to be 0.7 mm Hg in both systolic and diastolic pressures. In the survey of 1137 men, the rise in blood pressure was measured during the cold pressor test. This test is likely to be affected if lead were to affect neurogenic mediators of blood pressure. The mean change in systolic pressure was 24 mm Hg and the 95% range was -6 to 60 mm Hg, but there was no evidence of any association with blood lead level
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Working paper no 6. A review of integrated risk management plans in fire and rescue services: stage 1
The production, implementation and maintenance of up-to-date Integrated Risk Management Plans (IRMPs) has been a mandatory requirement for all Fire and Rescue Authorities and Services in the UK since they were introduced by the Fire and Rescue Services Act 2004. The publication of IRMPs is intended to reassure the public that Fire and Rescue Services (FRS) are aware of all of the risks to people and property in their areas and that appropriate action is being taken to protect the public, prevent and mitigate harm and expedite response to incidents. FRS will be aware that the government’s most recent National Fire and Rescue Framework for England (Home Office 2018) assumes that IRMPs are both publicly available and adequate to underpin or inform strategic decision-making as well as operational service delivery.
Despite this fundamental and strategic role in public protection and service delivery, the research team became aware during the initial stages of this project that neither the government, nor the service is currently systematically reviewing the content, currency nor fitness for purpose of the existing IRMPs.
As part of their new service inspections, Her Majesty’s Inspectorate of Police and Fire & Rescue Services (HMICFRS) are reviewing whether the activities and services provided by FRS are based on risks identified in the IRMPs, and that their activities and services reflect the risks identified in their IRMPs (HMICFRS 2018). The National Fire Chiefs Council (NFCC) are currently undertaking (with Nottingham Trent University) a national review of Community Risk Methodology underpinning IRMPs. However, as far as we are aware, there are currently no proposals by the Home Office, or HMICFRS or NFCC to systematically investigate the adequacy of current IRMPs to establish whether they are fit for purpose, and follow the best available practice. In addition, FRSs have recently been criticised for failure to evaluate their prevention activities and to establish the effects/benefits they are having to the public (HMICFRS 2018).
The principal objective of the current research project is therefore to start to review Integrated Risk Management Plans in FRS. Although we would strongly support a more comprehensive study, we do not have the resources, at this time, to complete a comprehensive assessment of all IRMPs, nor do we currently have the resources to investigate every part of the IRMPs.
The research team are therefore undertaking a review of specific aspects of IRMPs, and for practical reasons have had to base this on a sample of FRS
Magma production and growth of the lava dome of the Soufriere Hills Volcano, Montserrat, West Indies: November 1995 to November 1997
The labels and models used to describe problematic substance use impact discrete elements of stigma: A Registered Report
Objectives: Problematic substance use is one of the most stigmatised health conditions leading research to examine how the labels and models used to describe it influence public stigma. Two recent studies examine whether beliefs in a disease model of addiction influence public stigma but result in equivocal findings – in line with the mixed-blessings model, Kelly et al. (2021) found that whilst the label ‘chronically relapsing brain disease’ reduced blame attribution, it decreased prognostic optimism and increased perceived danger and need for continued care; however, Rundle et al. (2021) conclude absence of evidence. This study isolates the different factors used in these two studies to assess whether health condition (drug use vs. health concern), aetiological label (brain disease vs. problem), and attributional judgement (low vs. high treatment stability) influence public stigma towards problematic substance use. Methods: 1613 participants were assigned randomly to one of eight vignette conditions that manipulated these factors. They completed self-report measures of discrete and general public stigma and an indirect measure of discrimination. Results: Greater social distance, danger, and public stigma but lower blame were ascribed to drug use relative to a health concern. Greater (genetic) blame was reported when drug use was labelled as a ‘chronically relapsing brain disease’ relative to a ‘problem’. Findings for attributional judgement were either inconclusive or statistically equivalent. Discussion: The labels used to describe problematic substance use appear to impact discrete elements of stigma. We suggest that addiction is a functional attribution, which may explain the mixed literature on the impact of aetiological labels on stigma to date
Flood event attribution and damage estimation using national-scale grid-based modelling:Winter 2013/2014 in Great Britain
A sequence of major flood events in Britain over the last two decades has prompted questions about the influence of anthropogenic greenhouse gas emissions on flood risk. Such questions are difficult to answer definitively, as a range of other factors are involved, but modelling techniques allow an assessment of how much the chance of occurrence of an event could have been altered by emissions. Here the floods of winter 2013/2014 in Great Britain are assessed by combining ensembles of climate model data with a national‐scale hydrological model and, for one severely impacted river basin (the Thames), a detailed analysis of flood inundation and the increased number of residential properties placed at risk. One climate model ensemble represents the range of possible weather under the current climate, while 11 alternative ensembles represent the weather as it could have been had past emissions not occurred. The pooled ensemble results show that emissions are likely to have increased the chance of occurrence of these floods across much of the country, with a stronger influence on longer duration peaks (~10 days or more) than for shorter durations (consistent with observations). However, there is substantial variation in results between alternative ensembles, with some suggesting likely decreases in the chance of flood occurrence, at least in some regions of the country. The influence on flows and property flooding varies spatially, due to both spatial variation in the influence on precipitation and variation in physical properties that affect the transformation of precipitation to river flow and flood impacts, including flood defences. This complexity highlights the importance of using hydrological modelling to attribute hydrological impacts from meteorological changes. Changes in snow occurrence in a warming climate are also shown to be important, with effects varying spatially
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