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South Africa's provincial governments were the subject of vigorous debate during 2007. This culminated in an official policy review, that included potentially far-reaching questions about their status, role and future existence. The review was initiated during a period marked by serious concerns about the capacity of provincial governments to implement programmes and services through budgeted expenditure. It focused on the ability of provinces to spend allocated revenues on activities adequately with a direct bearing on social and economic development. This debate was revisited by this research in focusing specifically on the question of provincial under-spending. the purpose was to investigate provincial expenditure preceding the 2007 policy review, with the objective to empirically observe the general shape, extent and pattern of provincial incapacity to spend revenues. Based on this, the idea was to consider how expenditure performance might rationally influence subsequent and continuing policy debate pertaining to the future configuration of provincial government. The research presents an analysis of provincial expenditure for a four-year timeframe (2002–2006), indicating that under-spending seems to be secondary to the more significant problem of spending volatility, or rapid shifts between under- and over-spending. the complexity of expenditure performance suggests that past and continuing debate about the wholesale or even partial restructuring of the provincial system of government needs to be moderated by a more incremental and escalatory series of responses.

The low quality of the Senior Executive Service Officials (SES) of the State Civil Apparatus (Aparatur Sipil Negara/ASN) was due its selection process which was highly political and lack in objectivity, fairness, and transparency. The low quality and competence impeded government activities and made them unable to compete with the private sector. The implementation of the merit system in the selection process of ASN Senior Executive Service (SES) which emphasizes the qualification, competency, performance, as well as fairness and openness, was needed to produce professional Pratama SES. The purpose of this study was to identify and analyze the implementation of the merit system in the selection of SES in the Central Java Provincial Government. The research problem of this study was how the merit system was implemented in the selection process for the SES in the Central Java Provincial Government. The theory utilized in the study was the merit system, on the dimensions of competency, qualification, work performance, and fairness. A qualitative approach was used in this study to describe and analyze the results. The primary data was collected from interviews with the sources, while the secondary data was collected using literature reviews of relevant books, journals, documents, and regulations. The location of the study is the Regional Staffing Unit (Badan Kepegawaian Daerah/BKD) of Central Java Provincial Government. Data analysis was conducted by pattern determination, data reduction, data presentation, and verification/conclusion. The study showed that the merit system in the recruitment process of the Central Java Provincial Government's Pratama SES was not implemented fully. Some Pratama SES selected using the system were still unable to perform their duties optimally, especially in responding, analyzing, or taking decisions/policy related to their duties. The dimension of the merit system has not yet been fully grasped and carried out, such as qualifications, competencies, and performance assessment.

The study was conducted to determine the determinants of provincial government performance in Indonesia. Research with a quantitative approach. The sampling method was purposive sampling with a research sample of 33. They are collecting data with the 2016 fiscal year financial reports at BPK RI. The research was conducted with descriptive statistical analysis and using multiple linear regression analysis. The results of this study indicate that the characteristics of the Regional Government and LHP BPK RI simultaneously / jointly affect the performance of Provincial Governments in Indonesia, but partially it is concluded that the variables of regional size, level of regional wealth, population, and BPK audit opinion have no significant effect on performance. Provincial Governments in Indonesia. Meanwhile, the BPK audit findings variable has a significant negative effect on provincial governments performance in Indonesia.

The purpose of this study was to determine and analyze the implementation of the Employee Additional Income policy in Bengkulu Province. This type of research is descriptive qualitative. The type of data used is primary data obtained through interviews and documentation studies. Respondents or informants in this study were state civil servants in the Bengkulu Provincial Government who received additional employee income. The data analysis method used is descriptive analysis and qualitative analysis. Based on the results of data analysis, the results show that: (1) Provisions for the provision of Employee Additional Income in the Provincial Government of Bengkulu are calculated based on the determination of work weight, work performance and employee discipline, as stated in the Bengkulu Province Regional Regulation concerning Providing Additional Income for Bengkulu Provincial Government Employees; and (2) The mechanism for providing Additional Employee Income within the Bengkulu Provincial Government has been implemented in accordance with the operational standards for improving employee welfare within the Bengkulu Provincial Government, namely based on the Bengkulu Provincial Regulation concerning Providing Additional Income for Bengkulu Provincial Government Employees.

This paper examines the causes and characteristics of corruption at the provincial government level in Papua New Guinea. The aim is to develop a holistic education and training approach towards preventing corruption. This approach will incorporate aspects of the ethical framework proposed by the Independent Commission Against Corruption in New South Wales which are relevant to provincial government in Papua New Guinea (PNG). The study of corruption at the provincial government level includes local governments operating at the district level. Both political and administrative corruption are addressed at the provincial level.

This paper examines the causes and characteristics of corruption at the provincial government level in Papua New Guinea. The aim is to develop a holistic education and training approach towards preventing corruption. This approach will incorporate aspects of the ethical framework proposed by the Independent Commission Against Corruption in New South Wales which are relevant to provincial government in Papua New Guinea (PNG). The study of corruption at the provincial government level includes local governments operating at the district level. Both political and administrative corruption are addressed at the provincial level.

Defining a government by its finances is a tricky business. Adding to the complexity, governments can change the way they report those finances. This is the case in Alberta where, beginning under former premier Jim Prentice, the government switched from presenting its budgets from a fiscal plan (FP) basis to a consolidated financial (CF) basis. The FP approach did not include most of the financial implications of accounting for the Crown-controlled SUCH sector (school boards, universities and colleges, and health entities). CF-based budgeting now integrates these. The result is that the government now reports revenues and expenditures as being considerably larger than they were previously. This communiqué comes to grips with the changes to accounting methods, by adjusting Alberta's recent budgets, now reported on a CF basis, and makes those methods consistent with the FP accounting approach, used by governments in Alberta prior to 2015. This involves disentangling entity budgets, reallocating property tax shares, evaluating federal government transfers, and more. The resulting calculations make it possible to more accurately compare and contrast recent budgetary choices with those made over the past four decades. The accounting changes also have implications for the apparent size of the annual deficit. For example, the provincial government deficit in 2016-2017 is reported as being nearly $1 billion less than is calculated to have been the case had the previous accounting approach been retained.

Defining a government by its finances is a tricky business. Adding to the complexity, governments can change the way they report those finances. This is the case in Alberta where, beginning under former premier Jim Prentice, the government switched from presenting its budgets from a fiscal plan (FP) basis to a consolidated financial (CF) basis. The FP approach did not include most of the financial implications of accounting for the Crown-controlled SUCH sector (school boards, universities and colleges, and health entities). CF-based budgeting now integrates these. The result is that the government now reports revenues and expenditures as being considerably larger than they were previously. This communiqué comes to grips with the changes to accounting methods, by adjusting Alberta's recent budgets, now reported on a CF basis, and makes those methods consistent with the FP accounting approach, used by governments in Alberta prior to 2015. This involves disentangling entity budgets, reallocating property tax shares, evaluating federal government transfers, and more. The resulting calculations make it possible to more accurately compare and contrast recent budgetary choices with those made over the past four decades. The accounting changes also have implications for the apparent size of the annual deficit. For example, the provincial government deficit in 2016-2017 is reported as being nearly $1 billion less than is calculated to have been the case had the previous accounting approach been retained.

Web accessibility means that people with disabilities can use, navigate, and interact with the website. The World Wide Web Consortium (W3C) has provided important guidelines on web accessibility known as the Web Content Accessible Guidelines (WCAG). The Indonesian government encourages the use of new media, namely website, via Presidential Instruction number 3 of 2003 concerning the National Policy and Strategy for e-government development, which mandates every government agency to build a website. In the previous study, the tools used had limitations and were unable to complete the websites evaluation. Therefore, in this study, WCAG 2.0 standard was applied to analyze the websites of provincial governments in Indonesia. Two accessibility evaluation tools were employed, namely TAW and aXe. In addition, for data analysis and interpretation, descriptive statistics and normality tests were applied. The results showed that the most common violation was found in perceivable principle. It was expected that the findings of this study could provide insight and recommendation for web developers working on provincial government website in Indonesia.

Examines extent of duplication and redundancy in government programs and effect on productive and economic efficiency.