Performance Improvement in the Spanish Local Government: A Proposal for Internal Control in Social Care Services
Bibliographic record
Abstract
Proper public management is not possible without the existence of internal control mechanisms that ensure reliability of the information for decision making. In Spanish local government this involves overcoming certain weaknesses detected for the internal control and audit function. Based on some of the results obtained by the authors through a survey over Spanish local government internal and external auditors, this work confirms the existence of consensus regarding the need to design and implement internal control mechanisms that assure reliable and useful information on performance and results. Upon this scenery, the paper puts forward a proposal for the development of the internal control, using the case of Homecare Services as a model. This system pursues to provide a useful tool for public managers, contributing to reduce the effects of the financial context over performance, as well as to facilitate cooperation with external audit.
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.054 | 0.045 |
| Meta-epidemiology (narrow) | 0.001 | 0.000 |
| Meta-epidemiology (broad) | 0.001 | 0.001 |
| Bibliometrics | 0.004 | 0.003 |
| Science and technology studies | 0.003 | 0.011 |
| Scholarly communication | 0.016 | 0.004 |
| Open science | 0.004 | 0.007 |
| Research integrity | 0.005 | 0.003 |
| Insufficient payload (model declined to judge) | 0.003 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".