Jan Pieter Lingen, Relationships between Supreme Audit Institutions and Parliaments, Ankara 8 November 2016

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Presentation by Jan Pieter Lingen, Netherlands, at the SIGMA conference of the network of Supreme Audit Institutions of EU Candidate and Potential Candidate countries and the European Court of Auditors. This conference was hosted by the Turkish Court of Accounts, it took place in Ankara on 8-9 November 2016.

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Jan Pieter Lingen, Relationships between Supreme Audit Institutions and Parliaments, Ankara 8 November 2016

  1. 1. © OECD AjointinitiativeoftheOECDandtheEuropeanUnion, principallyfinancedbytheEU SAI Network Conference Relations between SAIs and Parliaments: presentation of the draft guidance paper Jan Pieter Lingen, SIGMA expert Alastair Swarbrick, SIGMA Bianca Brétéché, SIGMA Ankara, 8-9 November 2016
  2. 2. AjointinitiativeoftheOECDandtheEuropeanUnion, principallyfinancedbytheEU Background and purpose Network Conference in Budva (2013) • co-operation SAI - Parliaments priority • guidance paper with support from SIGMA • overview of European practices • enable identification of potential improvements • overall purpose to support SAIs in increasing their impact 1
  3. 3. AjointinitiativeoftheOECDandtheEuropeanUnion, principallyfinancedbytheEU Approach • relevant standards and principles • survey amongst EU and Network SAIs (36) • research documents and websites • analysis of contextual factors • linking standards with good practices, resulting in toolkit tables • feed back on initial draft by preparatory working group (Turkey, Albania, Kosovo*, Serbia, plus ECA) • This designation is without prejudice to positions on status, and is in line with UNSCR 1244 and the ICJ Opinion on the Kosovo Declaration of Independence. 2
  4. 4. AjointinitiativeoftheOECDandtheEuropeanUnion, principallyfinancedbytheEU Expectations for SAIs • ISSAIs 1, 10, 12, 20, PPA: relevant standards and principles dealing with: • Reporting • Communication  Role and work of SAIs  Relevance to stakeholders  Other • Follow-up • Reporting on performance 3
  5. 5. AjointinitiativeoftheOECDandtheEuropeanUnion, principallyfinancedbytheEU Expectations for Parliaments • Parliaments are sovereign, so no hard principles, but: • PEFA, Chapter 32, PPA • Only two generally accepted requirements:  Parliament holds government to account  Parliament has formal mechanism to consider SAI reports • For PACs more generally accepted guiding principles 4
  6. 6. AjointinitiativeoftheOECDandtheEuropeanUnion, principallyfinancedbytheEU Contextual factors • Organisational model and mandate • Leadership and development • Parliamentary system • Governmental organisation • Budget and accounting system • Political environment and culture 5
  7. 7. AjointinitiativeoftheOECDandtheEuropeanUnion, principallyfinancedbytheEU Analysis of practices – identification of good practices • Audit work programme • Reporting • Communication • Follow-up • Parliamentary arrangements 6
  8. 8. AjointinitiativeoftheOECDandtheEuropeanUnion, principallyfinancedbytheEU Practices work programme 7 8 25 Consultation on WP (Number of SAIs) Yes No 2112 Legal provision for audit on request (Number of SAIs) Yes No
  9. 9. AjointinitiativeoftheOECDandtheEuropeanUnion, principallyfinancedbytheEU Good practices identified (1) 8 • Inform • Organise input • Liaise with relevant committees • Monitor debate Work Programme • Consultation before formal request • Limit resource investment Audit request
  10. 10. AjointinitiativeoftheOECDandtheEuropeanUnion, principallyfinancedbytheEU Reporting practices 9 0 50 100 150 200 250 300 350 400 450 500 Number of reports submitted in 2015
  11. 11. AjointinitiativeoftheOECDandtheEuropeanUnion, principallyfinancedbytheEU Good practices identified (2) Reporting 10 Submit and publish Adequate distribution Presentations and briefings Press releases Advise on selection of reports for examination Thematic reports based on previous audits
  12. 12. AjointinitiativeoftheOECDandtheEuropeanUnion, principallyfinancedbytheEU Communication practices 11 Intensity of contacts All levels, regular or frequent High level only Ad hoc
  13. 13. AjointinitiativeoftheOECDandtheEuropeanUnion, principallyfinancedbytheEU Good practices identified (3) communication 12 Regular top level meetings Frequent working level contacts Co-ordination of agenda’s and timetables Conferences, workshops, induction training, booklets MoU’s Communication policy Secondment of staff
  14. 14. AjointinitiativeoftheOECDandtheEuropeanUnion, principallyfinancedbytheEU Follow-up practices 13 0 5 10 15 20 25 30 35 40 By SAIs By Parliaments No info No Yes
  15. 15. AjointinitiativeoftheOECDandtheEuropeanUnion, principallyfinancedbytheEU Good practices identified (4) Follow-up 14 SAI • Adequate recommendations • Integrated monitoring system • Report and publish status • Attention for performance audit recommendations Parliament • Standard procedures • Hearings • Action plan requested • Deadline for action/implementation set • Report from government requested • Sanctions considered
  16. 16. AjointinitiativeoftheOECDandtheEuropeanUnion, principallyfinancedbytheEU Parliamentary arrangements 15 20 2 11 3 14 Parliamentary Audit Committee Other Budget Committee / Full Committee Budget Committee / Audit Subcommittee
  17. 17. AjointinitiativeoftheOECDandtheEuropeanUnion, principallyfinancedbytheEU Good practices identified (5) Parliamentary arrangements 16 Specialized committee Organisation of committee responsibilities Involvement of sector committees Schedule / timetable / procedures Formal discharge Rapporteur Hearings Sufficient staff /resources
  18. 18. AjointinitiativeoftheOECDandtheEuropeanUnion, principallyfinancedbytheEU Good practices identified (6) • Toolkit tables linking standards with good practices • Serves as a reservoir of potential instruments and procedures that SAIs and Parliaments can consider • Overall aim remains : enhancing impact • Pre-condition is: SAIs carry out a professional job 17
  19. 19. AjointinitiativeoftheOECDandtheEuropeanUnion, principallyfinancedbytheEU Next steps • Discussion and feed back during Ankara conference • Fact checking with SAIs EU MS and Network countries • Finalization guidance paper + publication • SAIs and Parliaments using the guidance paper 18

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