Professional Documents
Culture Documents
DR Haluk F GURSEL, Keeping Tax Supported Officials Around The Globe Accountable
DR Haluk F GURSEL, Keeping Tax Supported Officials Around The Globe Accountable
with internal cultures, so employees find Transparency demonstrates account- appearance or perception of COI. Public
them relevant. ability of governments, agencies and officials can’t be too careful.
This anchoring provides filers with officials. They should make laws and
additional motivation to fill in IAD guidelines publicly available for scrutiny
forms completely, accurately and timely. and ongoing education. A system focused on
Linking an IAD system with an ethics/ Organizations must maintain the identifying and
conduct or criminal code also provides same principles in their IAD systems
parameters to evaluate disclosure through the years so they’re as forceful
preventing potential
documents. and coherent on day 3,000 as they were COI will tend to rely
on day one. And they must clearly com- on a collaborative
Credibility of IAD systems municate the purposes of their systems
Manage expectations to internal parties and citizens.
approach among
The public won’t trust inflated expecta- Most officials, of course, initially the administering
tions of achievements. Exaggerated negatively react to IAD systems. They agencies and the
campaign statements about “wiping often view the processes as cumbersome
out corruption” can extinguish good- and unnecessary. Management’s chal-
declarants.
will because the public seen past failed, lenge, over time, is to persuade public
unsustainable attempts. officials that IAD systems are beneficial
Designs of sanctions need to fit to
for them and their organizations. It can
specific objectives within political and
Leadership emphasize to officials that their lack of
economic contexts of a country. The em-
Politicians’ and legislators’ visionary transparency and accountability can
phasis, for example, might need to be on
leadership must drive the introduction cause non-governmental organizations
guaranteeing that all covered individu-
and development of IAD systems. At a to produce incorrect reports and conclu-
als submit their declarations completely
minimum, they should show account- sions and weaken systems’ reliability.
and on time.
ability, consistency and transparency.
Once an agency has largely verified
So, good tone at the top will increase a Sanctions for IAD violators the content of officials’ declarations, it
system’s credibility. Organizations, in constructing their IAD can expand its IAD system to focus on
Accountability must begin with legal plans, must determine those offenses accuracy and veracity. A country can
frameworks written in organizations’ that warrant punishment. They gener- gradually increase the credibility of its
statutes and bylaws. Organizations must ally impose sanctions to ensure com- system by including sanctions that are
require their officials to demonstrate pliance with requirements to declare enforceable and proportionate.
their accountability by participating in in a timely fashion and veracity of Sanctions might range from fines
all minor and major internal and exter- submissions. to administrative penalties (such as
nal systems without requesting special In practice, offenses are: (1) late fil- reprimands, demotions, suspensions
treatment. Organizations also must en- ing (2) non-filing (3) incomplete declara- from office and dismissal) to criminal
force accountability by swiftly penaliz- tions (4) false declarations. The first two penalties. Those who lie on IAD forms to
ing officials to send the message it won’t are focused on the submission process elude illicit enrichment detection can be
tolerate contravention of standards. while the second two on the content of subject to criminal penalties.
Consistency includes harmoniza- declaration. The unique U.S. Ethics in Govern-
tion with, and no contradictions from, A system focused on identifying ment Act of 1978 (tinyurl.com/y2nedz-
countries’ anti-fraud legislation. IAD and preventing potential COI will tend vb), passed in the wake of Watergate,
documents should reflect all laws and to rely on a collaborative approach created mandatory public disclosure
penalties and not supersede them. And among the administering agencies and of financial and employment history
definitions, such as COI and gifts that the declarants. The individuals subject of public officials and their immedi-
officials can accept, should be consistent to declaration are expected to disclose ate families. (The U.S. Congress passed
within a jurisdiction’s various IADs. anything that could even give the the Ethics Reform Act in 1989, tinyurl.