Presentation by Michael Kell at the 10th annual meeting of the Senior Budget Officials Performance and Results Network held on 24-25 November 2014. Find more information at http://www.oecd.org/gov/budgeting
In credit? Assessing where Universal Credit’s long rollout has left the benef...
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
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Financial audit: 430 accounts, 355 bodies
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Value for money audit: 60-65 reports a year
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Of programmes/operations: Usually ex post; often find poor ot absent performandce and cost information
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Of Budgeting process: one report, 2012
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Performance Improvement
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Option appraisal, evaluation
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Performance data systems
3. Helping the nation spend wisely
What SAIs bring
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Access
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Resources
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Quality
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Quantity
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Back catalogue
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Reputation
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Independence
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Reliabilty
4. Helping the nation spend wisely
Challenges
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Remit?
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Engaging government
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Getting Parliamentary and media interest
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Skills and experience
5. Helping the nation spend wisely
Options for more influence
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Support improvement in financial management (costing, forecasting…)
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Sectoral assessments
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Comparing departments
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Enable other independent analysts
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Keep at it: SR15, SR18…