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Helping the nation spend wisely 
SAIs promoting better performance budgeting and management Michael Kell UK National Audit Office
Helping the nation spend wisely 
Our outputs 
• 
Financial audit: 430 accounts, 355 bodies 
• 
Value for money audit: 60-65 reports a year 
• 
Of programmes/operations: Usually ex post; often find poor ot absent performandce and cost information 
• 
Of Budgeting process: one report, 2012 
• 
Performance Improvement 
• 
Option appraisal, evaluation 
• 
Performance data systems
Helping the nation spend wisely 
What SAIs bring 
• 
Access 
• 
Resources 
• 
Quality 
• 
Quantity 
• 
Back catalogue 
• 
Reputation 
• 
Independence 
• 
Reliabilty
Helping the nation spend wisely 
Challenges 
• 
Remit? 
• 
Engaging government 
• 
Getting Parliamentary and media interest 
• 
Skills and experience
Helping the nation spend wisely 
Options for more influence 
• 
Support improvement in financial management (costing, forecasting…) 
• 
Sectoral assessments 
• 
Comparing departments 
• 
Enable other independent analysts 
• 
Keep at it: SR15, SR18…

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SAIs Promoting Better Performance Budgeting and Management by Michael Kell

  • 1. Helping the nation spend wisely SAIs promoting better performance budgeting and management Michael Kell UK National Audit Office
  • 2. Helping the nation spend wisely Our outputs • Financial audit: 430 accounts, 355 bodies • Value for money audit: 60-65 reports a year • Of programmes/operations: Usually ex post; often find poor ot absent performandce and cost information • Of Budgeting process: one report, 2012 • Performance Improvement • Option appraisal, evaluation • Performance data systems
  • 3. Helping the nation spend wisely What SAIs bring • Access • Resources • Quality • Quantity • Back catalogue • Reputation • Independence • Reliabilty
  • 4. Helping the nation spend wisely Challenges • Remit? • Engaging government • Getting Parliamentary and media interest • Skills and experience
  • 5. Helping the nation spend wisely Options for more influence • Support improvement in financial management (costing, forecasting…) • Sectoral assessments • Comparing departments • Enable other independent analysts • Keep at it: SR15, SR18…