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Establishing an Evaluation Framework in Natural Resources Performance Audit by Using KNI

Establishing an Evaluation Framework in Natural Resources Performance Audit by Using KNI. CNAO The 8 th Meeting of INTOSAI Working Group on KNI Sophia , Bulgaria - March , 201 5. 1. Overview. An introduction on NRPA in China A briefing on NRPA Main theme in designing KNI

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Establishing an Evaluation Framework in Natural Resources Performance Audit by Using KNI

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  1. Establishing an Evaluation Framework in Natural Resources Performance Audit by Using KNI CNAOThe 8th Meeting of INTOSAI Working Group on KNI Sophia, Bulgaria - March, 2015 1

  2. Overview • An introduction on NRPA in China • A briefing on NRPA • Main theme in designing KNI • The framework of tier-II indicators • Key aspects in future auditdit work

  3. Introduction on NRPA in China I Fieldwork on NRPA • audit investigation of water polution prevention and sewage treatment on three rivers and three lakes • audit on mineral resources of 6 provinces • audit on the Yellow River water resources protection 3

  4. The actual utilization of land differed from the aggregate planning of the city Local governments approved land utilization in violatin of regulations Fieldwork on NRPA Neglected the duty of farmland protection. Collected land transferring revenues partially returned which breached regulations Introduction on NRPA in China I Land Transferring Revenue and Farmland Protection 4

  5. Project Funds Process and Effect II A Briefing on NRPA • Defined as, aiming at safeguarding the national resources, based on financial audit of relevant funds, CNAO as the main functional body, bears the responsibility to conduct audit on the economy, efficiency, effect and sustainability of capital flow management and natural resources operation. 5

  6. Audit Objective Macro Level II A Briefing on NRPA Micro Level 6

  7. Detailed and measurable,describe important ways to achieve tier-I indicators III Methods in Design General Problems Concerned Tier-I Tier-II

  8. Implementation of Policies Funds Utilization Exploration and Protection Key elements in evaluation Governments Related Performance Natural Resources Utilization Collection and Distribution of Profitsance Methods in Design III

  9. IV Framework of Tier-II Indicators A. The Implementation of Natural Resources Related Policies • Front-to-rear Ratio on Policies Implementation= industrial data before policies implemented/ industrial data after policies implemented×100% • Ratio of Policy Implementated= number of policies properly implementated/ total number of policies ×100% • Mistake-resulted Accountability Ratio= number of mistake-resulted accountability notice/ number of misleading policies 9

  10. IV Framework of Tier-II Indicators B. Indicators Related to Natural Resources Funds • Compliance Ratio of Funds Collected= actual funds collected/ total funds should be collected ×100%Ratio of policy • Funds in Budget Ratio= funds in budgetary management/ actual funds collected ×100% • Financial Funds Distribution Ratio= actual financialfunds distributed that year/ financial funds regulated to be distributed ×100% 10

  11. C. Indicators Related to Natural Resources Exploration and Protection IV Framework of Tier-II Indicators • Compliance Ratio in Licensing= amount of licensing in accord with laws and regulations/ total amount of licensing ×100% • Exploration Ratio= amount of exploration in a certain period/ total reserves of the region ×100% • Strategic Resource Reserves Ratio= amount of strategic resources/ amount of recoverable deposits ×100% 11

  12. D. Indicators related to natural resources utilization performance IV Framework of Tier-II Indicators • Utilization Ratio= amount of abused natural resources/ planned amount of natural resources ×100% • Corporate input-and-output ratio= industrial added-value of natural resources companies/ amount of natural resources used ×100% 12

  13. E. Indicators Related to Profits Distribution of Natural Resources IV Framework of Tier-II Indicators • Contribution Rate= output revenue of natural resources/ licensing price of natural resources ×100% • Cyclic Utilization Conservation Ratio= amount of resources with cyclic utilization/ amount of demanding resources without cyclic utilization ×100% • Profit Ratio= (profits gained by the use of cyclic utilization- proportioning cost)/ proportioning cost ×100% 13

  14. E. Indicators Related to Profits Distribution of Natural Resources IV Framework of Tier-II Indicators • Licensing Ratio= price of licensing of natural resources/ cost of natural resources ×100% • National Profit Ratio= revenues submitted by resources corporate / net profit of resources corporate ×100% 14

  15. F. Indicators Related to Government Performance IV Framework of Tier-II Indicators • The Ratio of Completeness and Effectiveness of Internal Control System= number of effective internal control regulations / total internal control regulations ×100% • Project Cost ratio in Exploration and Utilization= project management cost/ final accounts in completion ×100% 15

  16. V Key aspects in future audit work • Allocate audit resources by a unified manner to enlarge the coverage in natural resources audit. • Encouraging the use of NRPA indicator in specific projects. • Draw conclusions and make analysis on former NRPA experiences and cases to improve evaluation system. 16

  17. Thank you!

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