Measuring performance of supreme audit institution
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MEASURING PERFORMANCE OF SUPREME AUDIT INSTITUTION. M. Mozammal Hoque Sr. Financial Management Specialist (OPCFM ). Pillars of National Integrity System. Sustainable Development. National Integrity System. The Judiciary. Civil Society. The Media. Political Will. Parliament.

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MEASURING PERFORMANCE OF SUPREME AUDIT INSTITUTION

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Measuring performance of supreme audit institution

MEASURING PERFORMANCE OF SUPREME AUDIT INSTITUTION

M. Mozammal Hoque

Sr. Financial Management Specialist

(OPCFM)


Measuring performance of supreme audit institution

Pillars of National Integrity System

Sustainable

Development

National Integrity System

The Judiciary

Civil Society

The Media

Political Will

Parliament

Admin. Reforms

The Private Sector

Watch Dog Agencies*

Economic Reforms

*Anticorruption agencies, Supreme Audit Institution, and Ombudsman's Office


Measuring performance of supreme audit institution

People

Parliament

PAC

PEC

PUC

SCM

Accountability Relationship

Reports

C&AG Audit GOB

Donors

Media

Public Financial Accountability


Measuring performance of supreme audit institution

Building Trust: Capturing the Promises of Accountability

Accountability

Mechanisms

  • Parliament

  • Performance reports

  • Audits

  • Redress Mechanisms

  • Media

Long-term

Goals

  • Improved Services

  • Confidence

  • Trust

Intermediate

Objective

  • Transparency

  • Disclosure

  • Redress


Measuring performance of supreme audit institution

  • Revenue Administration

  • Pensions & Payroll

  • Procurement

  • Internal Control

  • C&AG’s Office

  • Parliamentary Committees

Budget Oversight

Budget Implementation

Budget Preparation

Budget Evaluation

  • Macroeconomic Framework

  • Development & Recurrent Budget

  • Sector Strategies

  • MTEF

  • Annual Reports

  • Value-for-money Audits

  • Report on Budget Implementation

Strengthening Financial Management


Measuring performance of supreme audit institution

Financial Accountability Cycle: 3 Questions

  • What information can Oversight Agencies obtain about the Government’s activities; how relevant, accurate, timely and comprehensive is the information?

  • How well are the Oversight Agencies able to analyze the information, and develop action-oriented conclusions?

  • What kind of response are Oversight Agencies able to generate from the executive?


Role of sai

Role of SAI

  • Determining the SAIs role upfront may dictate how we conduct their assessment

  • Role may be one or more of the following:

    • A line function: ex-ante control

    • To enforce legal compliance

    • To carry out ex-post financial audits

    • To enhance bureaucratic performance


Questions for discussion

Questions for Discussion

  • Can the SAIs possibly escape the larger political environment?

  • Does the Bank have a bias towards Ministries of Finance which works against the pursuit of SAI independence?


Key issues in sai performance 1

KEY ISSUES IN SAI PERFORMANCE -1

Independence

  • Appointment and tenure of the head(s) of the audit institution

  • Arrangements for funding of the audit institution; not beholden to the Executive

  • Adequacy of funding

  • Autonomy from other government controls (e.g. perhaps civil service rules)

  • Freedom to select topics for review


Key issues in sai performance 2

KEY ISSUES IN SAI PERFORMANCE - 2

Scope and authority

  • Extent of coverage of the whole public sector (off-budget and secret accounts, government business enterprises, sub-national government)

  • Right of access to all necessary information

  • Powers to report publicly

  • Is there an executive role ( e.g. power of surcharge against wrong doers)

  • Is there a judicial (prosecutorial) role ?


Key issues in sai performance 3

KEY ISSUES IN SAI PERFORMANCE - 3

  • Quality of auditing processes

  • Extent of follow-up on audit recommendations

  • Impact: Budget savings, reduction in corruption, policy changes, organizational changes, legislative changes, etc. (role of PACs)

  • Demand for financial accountability and extent of public interest

  • Who does this work? Extent of professionalism

  • Integrity of SAIs staff


Key issues in sai performance 4

KEY ISSUES IN SAI PERFORMANCE - 4

  • Procedures for audit reports

  • Timeliness and availability of external audit reports

  • Clarity of the audit opinion and relevance/significance of the issues discussed

  • Capacity of the legislature to follow up audit reports and the extent to which follow up occurs

  • Capacity of the media in follow up and the extent to which such follow up occurs

  • Quality and relevance of management letters provided to auditees

  • Adequacies of processes for pursuing legal actions which may arise from the audit


Key issues in sai performance 5

KEY ISSUES IN SAI PERFORMANCE - 5

Performance and accountability of the SAI

  • To whom is an SAI accountable ?

  • Independent audit and review of the audit institution

  • Adherence to international auditing standards (which ones ?)

  • Extent of self assessment of performance – existence of some measures of audit costs and impact, apart from merely formal institutional arrangements

  • How “pro-active” or “hands on” should an SAI be in recommending changes to improve financial reporting, legal compliance or performance (value-for- money)

  • If the SAI makes detailed recommendations for changes, will this compromise its “independence”, as it then must review its own recommendations (?)


Key issues in sai performance 6

KEY ISSUES IN SAI PERFORMANCE - 6

Appropriate relationship with other audit/review organizations and anti corruption bodies

  • Clarity and appropriateness of relationship to internal audit institutions

  • Clarity and appropriateness of relationship with anti-corruption bodies and related prosecutorial bodies

  • Relationship with procurement reviews and procurement audits, procurement complaints authorities etc.


Measuring performance of supreme audit institution

Integrated Financial Management and Control Approach

Go for Pilots and Roll out

Public Accounts Committee

Public Undertakings Committee

Parliament:

Oversight Functions

Committee on Estimates or Finance

Ministerial Standing Committee

  • Submit annual performance report to Parliament Identify change agents from Minister/Secretaries

  • Introduce Strategic Planning in Ministries

  • Form Budget and Audit Committees

  • Give a Corporate look to Ministries/Department

  • Focus on outputs as well as inputs/measurement concept

  • Address human infrastructure of Ministries

  • Move from red taped file to a technology based system

  • Link with broader administrative reforms

Ministries

  • Chief Executive Officer

  • Principal Accounts Officer

  • Chief Accounts Officer


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