Relevant innovations in public service delivery: German examples › wp-content › uploads › 2019...

© 2019 1 Summerschool InnPubServ 01.-08.09.2019 - Haustein/Lorson - Relevant innovations in German public service delivery

Faculty of Economics and Social Sciences Chair for Accounting, Auditing and Management Control

♦ Prof. Dr. Peter C. Lorson ♦ Dr. Ellen Haustein ♦

International Summerschool

“Innovations in Public Services Design and Delivery”

University of Modena, Italy - 01.09. - 08.09.2019

Relevant innovations

in public service delivery:

German examples

AGENDA


Preface

I. Background of the public sector in Germany

II. General look at reforms in public sector accounting in Germany

III. Overview on innovations in public service delivery in Germany

IV. Selected examples of innovations in public service delivery

I. Open Government

II. Participatory Budgeting

III. Gender Budgeting

V. Summary

Preface

© 2019 Summerschool InnPubServ 01.-08.09.2019 - Haustein/Lorson - Relevant innovations in German public service delivery 3

Objectives

• Acquisition or updating of knowledge

a) about the relevance of citizen orientation and related concepts

b) about examples how German public entities innovate in public service delivery

• Learning and understanding

a) the changes in focus of administrations with respect to public service delivery

b) the possibilities for citizen-oriented service delivery

• Ability

a) to describe selected ways of citizen-oriented service delivery

b) to critically appreciate innovative ways of citizen-oriented service delivery

Preface


Current projects of the Rostock team

• Developing and implementing European Public Sector Accounting

modules (DiEPSAm)

• Empowering Participatory Budgeting in the Baltic Sea Region (EmPaci)

http://www.diepsam.uni-rostock.de/


http://www.empaci.uni-rostock.de/

5

Preface: Module on European Public

Sector Accounting: Lecture structure

© 2019 Summerschool InnPubServ 01.-08.09.2019 - Haustein/Lorson - Relevant innovations in German public service delivery

6

http://offene.uni-rostock.de/online-course-european-public-sector-accounting/



Sector Accounting: Access















7

Personell settings

Change „Sprache“/

Language



Sector Accounting: Access

AGENDA


Preface





I. Open Government



V. Summary

I. Background of the public sector in

Germany


Federal level 498.000 employees

State level 13 territorial states + 3 city states 2,347,000 employees

Municipal level ca. 11,000 municipalities in ca. 300 districts + ca. 100 urban districts 1,444,000 employees

Social funds Statutory health, pension, and accident insurance, federal agency for work 370,000 employees

Total workforce 4,645,000

1

2

3

4

Federal level 498.000 employees

State level 13 territorial states + 3 city states 2,347,000 employees

Municipal level ca. 11,000 municipalities in ca. 300 districts + ca. 100 urban districts 1,444,000 employees

Social funds Statutory health, pension, and accident insurance, federal agency for work 370,000 employees


Central level 498.000 employees

State level 13 territorial states

+ 3 city states

2,347,000 employees

Municipal level ca. 11,000 municipalities

in ca. 300 districts

+ ca. 100 urban districts

1,444,000 employees

Social funds Statutory health, pension,

and accident insurance,

federal agency for work

370,000 employees


AGENDA


Preface





I. Open Government



V. Summary

II. General look at reforms in

public sector accounting in Germany


Which reforms of public sector

accounting in Germany do you know?




The German variant of New Public Management: New steering concept

Main elements of the NSM (KGSt 1993):

• Outcome-oriented budgeting

• Search for the costs of administrative products

• Introduction of commercial bookkeeping

• Decentralized resource accountability

• Definition of indicators for quality standards

• Customer orientation

• Outsourcing / contracting-out / privatization

• Openness to 'competition'




Reluctance towards accrual accounting

• Decision usefulness doubted

• Cost arguments

Reluctance towards harmonization

• Within the country

• Within the EU




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Local level

• Accrual accounting mandatory:

10 States

2 City states

Each state: own norms

• Optional use of cameral

or accrual accounting:

3 Territorial states

• Extended cameralistics:

1 City state (Berlin)

State level

• Accrual accounting:

Hamburg, Bremen,

Hessen

Reform projects in NRW

• Extended cameralistics:


1 City state Berlin

• Cameralistics:


Central level

• Accrual accounting regime for

the federal and state level has

been developed: Standards

staatlicher Doppik - SsD

• But the German government

opted for the cameral regime

Municipalities Federal States Central gov.

AGENDA


Preface





I. Open Government



V. Summary

VI. Tasks and Exercices

III. Overview on innovations in public

service delivery in Germany


Which innovations in public service

delivery in Germany are you aware of?




Understanding innovations in the public sector

New creation

Recombination

of existing

options

New to all public

sector entities

New to one

public sector

entity

• The examples presented here may already be the standard

in other countries.

• References can already date back 20-30 years.

• Here, rather continuous impulses for changes in certain

sub-areas administrative reforms.




Changes in the relationship between citizens, politicians and

administration

Legality

Expediency Efficiency

Proximity

to citizens

Standard

reference for

quality of public

administration

(Bogumil/Jann, 2005, p. 198)




What is needed for citizen-oriented

public administration?




Requirements of a citizen-oriented administration

(Grunow, 1988, p. 26)

• Substantial needs and concerns of citizens become the focus of

administrative management

• Interaction and communication skills of citizens are taken into account

in process and interface design

• Participation and cooperation possibilities of citizens are used

productively

• Citizens' (in)abilities to overview the complex administrative system

as a whole are taken into account




Practical implementation of citizen-oriented administration

(Grunow, 2014, p. 217)

• Practical tasks implementation usually lies at the level of municipalities

• Continuous impulses for change, such as

• Personnel qualification and selection

• Upgrading of positions regarding public relations

• Restructuring of administrative organizations

• Part of an experimental administrative policy:

• Promotion, implementation and evaluation of pilot projects

• Experimental or trial clauses in laws, which at least temporarily

suspend certain regulations (in the organisational or fiscal field)




From „customer orientation“ to the „citizen municipality“ (1/2)

• Steps towards citizen orientation already at the beginning of the 1990s:

Citizen's offices as a single point of contact for applications or permits

Complaint management

Rather understood and promoted as “customer orientation”

But: wide range of relations between citizens and administrations not

covered

(Grunow, 2014, p. 217)




From „customer orientation“ to the „citizen municipality“ (2/2)

• Open Government: Improvement of the informational side of the

administration-citizen-relations by providing information to generate more

transparency

• Developments / ideas range around the “citizen municipality” (Bogumil

et al., 2003):

• Citizens are not only involved in specific phases and formally

defined aspects of administrative action, but

• also organise the local tasks for the community themselves

(e.g. the supervision of sports fields and swimming pools, the

organisation of child care).

(Grunow, 2014, p. 217)

AGENDA


Preface





I. Open Government



V. Summary

IV. Selected examples of innovations

in public service delivery

I. Open Government


Definition, aims and features

• Active provision of data collected with taxpayers' money for use by the

public

• Also referred to as second-generation administrative action

“Government 2.0” (Hill, 2011)

• Aims: Increase in

• Innovation potential

• Operational capability

• Legitimacy of administrative action (transparency/accountability)

• Main features (Hilgers, 2012):

1) Transparency, publication and approval

2) Participation

3) Collaboration



I. Open Government


Dimensions of Open Government (Hilgers, 2012, p. 122)

1) Citizen Ideation

• Idea and innovation competitions

• Award offerings

• Motivation for interdisclinary transfer of insights

• Public innovations for societal challenges

2) Collaborative Administration (Citizensourcing)

• Cooperation in administrative and decisional processes

• Joint citizen engagement

• Advantages regarding costs, speed, quality, and services

• Increased customer/citizen benefits, increased efficiency/effectiveness

3) Collaborative Democracy

• New forms of participation in the political process

• Involvement in programme planning and strategic orientation

• Monitoring and enhancement of legitimacy

• Reduction of government failure and political estrangement



I. Open Government


Public Sector Information Directive by the European Union

• Initially released in 2003: Public sector information released for use as an

economic good

• New Directive (Directive (EU) 2019/1024) addresses barriers to a wide re-

use of publicly funded information across the Union and brings updates

with the advances in digital technologies

• Thematic categories of high-value datasets are:

• Geospatial

• Earth observation and environment

• Meteorological

• Statistics

• Companies and company ownership

• Mobility



I. Open Government


Examples of Open Government in Germany

• At central government level:

• Websites for commenting on draft legislation or implementation of

e.g. network policy development

• In 2010, the programme "Network-based and Transparent

Administration“ was approved with projects such as

• Central phone number for government agencies and authorities

• Central DE-Mail system: German E-Government communications

service enabling the exchange of legal electronic documents between

citizens, agencies, and businesses over the Internet

• Creation of administrative service centres

• Lifelong learning system for civil servants

• Set-up of an E-Administration system

•



I. Open Government


Examples of Open Government in Germany

• At state level:

• Websites for complaints, participation and/or surveying citizens

• At local level:

• Code for Germany: a network of committed volunteers (technical

developers, journalists, designers), who use their skills to positively

shape their cities and social interaction. Local groups in 26 cities

are called Open Knowledge Labs.

• Specific examples from the City of Rostock

• Interactive Budget

• Interactive map for infrastructural problems: Klarschiff.HRO

https://primary.ikvs.de/sj/Produkthaushalt.xhtml?jahr=2019&kid=18cg18qq185b185b18qq185b185b185b185b185b185b185b185b185b185b18qk185b185b18qk18ce&typ=18xt1bb318xp&dswid=-9694

https://www.klarschiff-hro.de/map



I. Open Government


What can be problems of Open Government

and what are your ideas on how to deal with

these problems?

AGENDA


Preface





I. Open Government



V. Summary





Definition

• Participatory budgeting involves citizens in setting up the budget

• Budget:

• An estimation of expenditure/expenses to provide public

goods and services, to suppress public needs, as well as the

estimated revenue to cover those expenditures/expenses.

• Approved by parliament, it authorises a certain level of

payments on specified goods and services and is legally

binding for the administration.

• Participatory budgeting: Procedure, in which the administration or

policymakers involve the population/citizens in setting up the

budget and actively advertises this opportunity for participation





Exemplary process

1. Idea collection

2. Proposal develop-

ment

3. Project expositions

4. Community

vote

5. Implemen-

tation & monitoring of projects





Aims and criteria

• Aims (Wampler, 2000):

• Promote public learning and active citizenship

• Achieve social justice through improved policies and resources

allocation

• Reform the administrative apparatus

• Criteria (Sintomer et al., 2010):

• Procedure explicitly concerns financial matters

• Participation on the level of the whole city / municipality

• Permanent and repeated procedure

• Public debate on budgetary issues

• Results are publicly reported





Origin

Origin Role model for EU countries

Porto Allegre/Brazil Christchurch/New Zealand

Concept Basic democratic:

Citizens decide

Consultative: Citizens

propose, politicians decide

Central aims 1. Reduction of clientelism:

Grassroots democracy

and mobilitation of

marginalized citizen

groups

2. Reversing priorities in

favour of disadvantaged

populations

3. Governance

improvements

1. Participation of citizens:

Submission of proposals

by citizens for projects /

public services

2. Administrative

modernisation: Involving

citizens in the preparation

of the first draft budget





Topics of Participatory Budgets in Germany

(Statusbericht Bürgerhaushalt

in Deutschland, 2019)

Total budget

Citizen budget

Consolidation

Partial budget

Investments





Example of Participatory Budgeting in the City of Eberswalde

Procedure:

1. Submission of a proposal - electronically, by post, telephone, personally

2. Evaluation by the administration: Costs, responsibility, feasibility

3. Creation of proposal lists with comments from the administration

4. Voting on the “Day of the decision" of all residents aged 14 and over

with Voting Talers

5. Fastest possible implementation, at the latest in the following year

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Example of EmPaci project at University of Rostock

• 17 partners in 6 countries in the Baltic

Sea Region

• Motivation: Participatory budgeting is

not well known, large dispersion of

citizens, need to get in touch with

citizens

• Aims of the project: e.g. capacity

building, networking and acceptance

for participatory budgeting

• Activities: e.g. citizens’ needs

analysis, 2 pilots in each partner

municipality, train-the-trainer

programme, IT reference architecture

3





Example of Participatory Budgeting in the City of Stuttgart

• Specific focus on the youth as citizen group

• Proportion of young people participating in the procedure rose from 3% in

2011 to 20% in 2017

• Actions:

• Active pupils, parents and teachers have formulated suggestions

for improvement in their respective schools and collected

positive assessments with signature lists

• On request, multipliers were engaged that promoted

participation in participatory budgeting in school classes and in

the Youth Council of the city as a whole.

https://www.buergerhaushalt.org/de/article/das-verfahren-

muss-offen-sein-fuer-verbesserungen-und-

weiterentwicklung





In your view, what else can be done to

increase participation rates of the

youth in Participatory Budgeting?

AGENDA


Preface





I. Open Government



V. Summary





Definition (1/2)

• Gender Mainstreaming (European Council, 1998):

• Strategy aimed at achieving gender equality

• (Re)organisation, improvement, development, and evaluation of

policy processes, so that a gender equality perspective is

incorporated into all policies at all levels and all stages, by the

actors normally involved in policymaking

• Involves the systematic consideration of the differences between

the conditions, situations and needs of women and men in all

policies and actions

• Recognizes that women and men have to be equally involved in

setting goals, and elaborating strategies and plans so that

development objectives are gender-sensitive





Definition (2/2)

• Gender Budgeting:

• Strategy within the framework of the principle of "Gender

Mainstreaming" in all phases and areas of budgetary policy

• Gender differentiated budget analyses that is performed

continously to enhance gender-equitable politics

• Professional cross-sectional task for all responsible persons in the

administration - women and men

• Transparent presentation of the figures and correlations of

public revenue and expenses to reveal to what extent public

spending seeks for the equality of women and men

• Public debate on the future setting of priorities in the respective

public budgets





The 6 Steps Method of Gender Mainstreaming

Step Prerequisites

1. Definition of gender-

political aims / goals

• Knowledge of the current situation

• Use of relevant legal standards and

programmes

• Coordination with all areas concerned

2. Analysis of problems

and persons affected

• Knowledge of gender-specific issues

• Support and assistance, e.g. through expert

opinions, materials, training courses 3. Development of options

4. Analysis of the options • Criteria of analysis and evaluation

5. Implementation of the

decisions taken

6. Monitoring and

evaluation of success

• Data about goal achievement

• Reporting system

• Obligatory cause analysis

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Examples of Gender Budgeting Initiatives in Germany

• City of Berlin: 'BigBudget' initiative

• Key role played by the city state parliament in the Gender

Budgeting Processes general approval of implementation in

the city state and each of its districts

• Awareness of Gender Budgeting for enhancement of transparency

and modernisation of budgeting

• City of Munich: Gender Budget Initiative

• Outcome oriented measures

• Conferences on Gender Budgeting on a regular basis

• Future development: Linking quantities, outcomes and resource

consumption; comparisons with other cities

https://www.berlin.de/sen/finanzen/haushalt/gender-budgeting/artikel.11915.php

https://www.berlin.de/sen/finanzen/haushalt/gender-budgeting/artikel.11915.php

https://www.muenchen.de/rathaus/Stadtverwaltung/Direktorium/Frauengleichstellung/publikationen.html

AGENDA


Preface





I. Open Government



V. Summary

V. Summary


• Innovation in the public sector can lie in the way, a public entity adopts a

service or process that is new to this entity

• Citizen orientation is key for innovations in the public sector

• Open government and E-Government are part of the solution, but may

also represent challenges

• Ways of how to make citizens aware of possibilities to be involved and to

participate are needed

• Equal representation of different citizen groups needs to be fostered

Questions? Need for discussions?

Thank you for your attention!

Contact


Prof. Dr. Peter Christoph Lorson

Dr. Ellen Haustein

Chair of Accounting, Management Control and Auditing

Ulmenstr. 69 | 18057 Rostock | Germany

Fon +49(0)381 498-4418 | Fon +49(0) 498 4421

[email protected] | [email protected]

www.bwl.uni-rostock.de/institut/lehrstuehle/abwl-

unternehmensrechnung-und-controlling-prof-dr-peter-

christoph-lorson/

www.diepsam.uni-rostock.de

www.empaci.uni-rostock.de

https://www.wiwi.uni-rostock.de/en/diepsam/home/




























References


Bogumil, J./Holtkamp, L./Schwarz, G. (2003): Das Reformmodell Bürgerkommune: Leistungen – Grenzen – Perspektiven, Berlin.

Bogumil, J./Jann, W. (2005): Verwalltung und Verwaltungswissenschaft in Deutschland, Wiesbaden. Grunow, D. (2014): Innovationen in der öffentlichen Verwaltung, in: Mai, M. (ed.): Handbuch Innovationen,

Wiesbaden 2014, pp. 209-2. Hessian Ministry of Finance (HessFinMin) (2016): Pressekonferenz am 21.09.2016 zum Geschäftsbericht 2015 des

Landes Hessen https://finanzen.hessen.de/sites/default/files/media/hmdf/bilanz_2015_praesentation_pressekonferenz_21-09-2016.pdf

Hilgers, D. (2012): Open Government: Theoretische Bezügeund konzeptionelle Grundlagen einer neuen Entwicklung in Staat und öffentlichen Verwaltungen, Z Betriebswirtsch (2012) 82, pp. 631–660.

Hill, H. (2011): Open Government als Form der Bürgerbeteiligung, in: Beck, K./Ziekow, J. (eds.): Mehr Bürgerbeteiligung wagen, Wiesbaden 2011, pp. 57-62.

Krell, G./Mückenberger, U./Tondorf, K. (2008): Gender Mainstreaming: Chancengleichheit (nicht nur) für Politik und Verwaltung, in: Krell, G. (ed.): Chancengleichheit durch Personalpolitik – Gleichstellung von Frauen und Männern in Unternehmen und Verwaltungen, 5th ed., Wiesbaden 2008, pp. 97-114.

OECD (2017): Accrual Practices and Reform Experiences in OECD Countries, http://www.oecd.org/publications/accrual-practices-and-reform-experiences-in-oecd-countries-9789264270572-en.htm

Rumney, E. (2017): Nein danke: why Germany is resistant to accrual accounting http://www.publicfinanceinternational.org/feature/2017/03/nein-danke-why-germany-resistant-accrual-accounting

Sintomer, Y./Herzberg, C./Röcke, A. (2008): Participatory Budgeting in Europe: Potentials and Challenges, in: International Journal of Urban and Regional Research, Vol. 32(1/2008), pp. 164-178.

Sgueo, G. (2015): Gender-Responsive Budgeting - Innovative Approaches to Budgeting. European Parliament Research Service, June 2015. Available at SSRN: https://ssrn.com/abstract=2619789

https://finanzen.hessen.de/sites/default/files/media/hmdf/bilanz_2015_praesentation_pressekonferenz_21-09-2016.pdf







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