Strengthening of transparency is also in line with the Public Administration Reform Strategy in the Republic of Serbia, that is, it is stated as one of the 4 principles of Public Administration Reform. In the light of European integration, Public Administration Reform is a particularly important segment.
It is precisely this that should lead to increased transparency, accountability, efficiency, and to make Public Administration at the service of citizens and businesses in Serbia. In order to increase transparency, BOS will in the future put a special focus on Open Data and its introduction into Public Administration. Governments and international organisations have to lead by example, aligning disclosure and dissemination procedures with modern information management practices.
We are working to meet this imperative in four dimensions:. We see our work as a public good and are committed to making information open and accessible. This is consistent with our mission and part of our mandate. For us, openness also means that citizens should be able to use that information to shape policy. To put this commitment into practice, we work with multiple civil society actors, with business and trade unions through BIAC and TUAC , who have an institutionalized advisory role to the OECD , public stakeholders including in legislative branches , the global media and citizens in member and partner countries.
We work to maximise the impact and dissemination of OECD knowledge by translating complex content into easily accessible products. We use new interactive and innovative instruments such as Your Better Life Index www. For example, organisations that are registered charities must comply with six minimum accounting standards.
Often this will be the directors. Generally, these activities will be undertaken through a vote of the members and it is important to make sure that any relevant procedures in relation to voting are followed. Sometimes it is necessary to gather members more often than once a year and so the board may call an additional meeting of members. These meetings are sometimes called special general meetings SGM.
An SGM might be called to deal with an item of business that cannot wait for an AGM such as authorising a merger or winding up the organisation. It is not uncommon for NFP organisations, particularly smaller NFPs, to undertake transactions with people who are closely related to it.
For example, a director might offer a discounted service to the organisation or their child might buy a used car from it. Because related party transactions occur between the organisation and someone closely associated with it, they must be carefully managed so that they meet any obligations under the law, including any requirements to disclose them.
Organisations that are required to lodge general purpose financial statements must comply with the Australian Accounting Standard on related party transactions AASB Related Party Disclosures.
Regardless of whether an organisation is required to lodge general purpose financial statements, it is a good idea to disclose related party transactions to promote transparency. A transfer of resources, services or obligations between a reporting entity and a related party, regardless of whether a price is charged. It is a good idea to develop a policy on related party transactions that sets out how they will be disclosed and managed. These policies also help promote transparency, and the proper and accountable use of resources.
Most directors in the NFP sector are not paid remunerated for their work as a director. However, where directors do receive remuneration for their work, it is a good idea that this remuneration is disclosed to stakeholders. Where remuneration is paid, there are several ways disclosure can be made, the most straightforward of which is to list directors by name and report their respective remuneration.
This disclosure should include any other benefits that directors receive as payment for their work. For example, if directors are given cars as part of their payment, the cost of this benefit should be included in the disclosure. ICMA works in the following areas to promote transparent governance. The tools for addressing local government transparency include adequate information flow, strong civil society, effective and transparent financial management systems, and procurement regulations that keep the bidding process fair and open.
ICMA plays a special role in ethics enforcement for local governance. ICMA adopted its first code of ethics in Since then, principle-based management philosophy has become an integral part of ICMA membership identity. ICMA consistently and vigorously enforces this code of ethics, investigating 20—30 complaints each year. The ICMA model of member code of ethics implementation and enforcement has been adapted by other associations, and is gaining increasing worldwide attention from local governments and the organizations that represent them.
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