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This historical study provides an account of the Australian Audit Office from its formation in 1901 until the end of the term of Australia's first Auditor-General in 1925. The Audit Office was created to assist the Commonwealth Government in discharging and reporting on its accountability for the economical use of resources. The philosophy upon which the Audit Office was created was one based on small government where a minimalist role for the audit function was envisaged. Accordingly, the initial Audit Act dictated a detailed audit methodology. However, the expansion of Commonwealth activities due to the outbreak of the First World War, the realities of a decentralised Commonwealth administration and the more commercial activities of government created numerous problems for both the Office and government. The Auditor-General was unable, or unwilling, to adapt his audit methodologies to suit the changing circumstances of Australian public administration and the workload of the Audit Office periodically fell into backlog. Relations with the executive became strained over these matters prompting intervention by subsequent governments. This early period is important historically as it provides a window through which to view the development of the public sector audit function and its contribution to an efficient public sector. In addition, the events of this period illustrate the importance of relations between the Audit Office and the government, and the role of the Auditor-General in contributing to an efficient public administration.  相似文献   
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This article analyses how federalism matters for the policy‐designing process and the resulting policies in the field of Assisted Reproductive Technology through the comparison of four countries, Switzerland, Germany, Belgium and Canada. It reconstructs from an actor‐centred perspective how federalism interacts with other country and policy‐field specific characteristics and empirically assesses how this interaction influenced the final policies. By focusing on Assisted Reproductive Technology, the article examines the potential influence of federalism on public policies beyond the standard discussion of the comparative political economy of federalism.  相似文献   
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High public interest today in political communications such as ‘spin’ and in political participation such as electoral turnout suggests that there may be value in exploring the processes by which political messages are produced and consumed, and their inter‐relationship with participation. It may be that what citizen‐voters think of message production influences how they consume political news and publicity (through observing and evaluating), and that the propensity to political participation is subsequently affected. This paper offers a model which traces the production of political communications, starting at their origins in the political class, and flowing via traditional political journalism or controlled media and new media to citizen‐voters who both observe and evaluate them (ie consume them) before, during and after making any political choices. It is hypothesised that the observation and evaluation of message production and content by political consumers influences both their types and levels of participation. Research of this nature into political organisations is relatively rare. Similarly, there is little evidence of investigations into other aspects highlighted in the model: attitudes of the political class towards political communications, the production of political communications before they reach the media and how they are received by the media, and their consumption by citizen‐voters in relation to the propensity to participate in politics. Copyright © 2003 Henry Stewart Publications  相似文献   
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Although previous work on fiscal federalism and grants has focused on the effects of grants on expenditures, no published research examines the impact of decreasing grants on state financing. This research addresses how decreasing levels of federal grant money to states affect states' long-term debt issuance, and whether the relationship is symmetric for increasing and decreasing grants. The model is tested with time series, cross-sectional data from 1984 to 1999. The results show that grants affect debt issuance, the effect is asymmetric, and direction of the effect differs for different types of debt issuance.  相似文献   
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