Klaus Goetz, Relationships between Supreme Audit Institutions and Parliaments, Ankara, 8 November 2016


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Presentation by Klaus Goetz, University of Munich, Germany, 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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Klaus Goetz, Relationships between Supreme Audit Institutions and Parliaments, Ankara, 8 November 2016

  1. 1. © OECD AjointinitiativeoftheOECDandtheEuropeanUnion, principallyfinancedbytheEU SAI Network Conference Developing Effective Working Relationships between SAIs and Parliaments How parliaments Can Make Effective Use of SAI Expertise Ankara, 8-9 November 2016 Klaus H. Goetz Chair for Political Systems and European Integration University of Munich
  2. 2. AjointinitiativeoftheOECDandtheEuropeanUnion, principallyfinancedbytheEU 1. What are the central challenges for the effective use of SAI expertise in parliament? • SAIs have traditionally focused on ex post analysis – parliaments focus on the future • SAI staff are specialists - parliamentarians are generalists • SAIs have to be impartial and non-partisan – parliaments are partial and partisan • SAI expertise should be accessible to all parliamentarians and the public – in parliaments, information is power 1
  3. 3. AjointinitiativeoftheOECDandtheEuropeanUnion, principallyfinancedbytheEU 2.Where to look for inspiration? • SIGMA’s Principles of Public Administration, particularly about public financial management (in particular Principle 16), in conjunction with the requirements of Chapter 32 of the acquis communautaire; • 2016 PEFA Performance Measurement Framework for public financial management which, in its Pillar VII, contains indicators for the quality of legislative scrutiny of audit reports; • SIGMA’s 2002 Paper No 33 on Relations between SAIs and Parliamentary Committees; • 2015 paper Co-operation for Accountability: The Supreme Audit Institution and Public Accounts Committee Communication Toolkit, published by German GIZ on behalf of the EU and the German Federal Ministry for Economic Co-operation and Development, • Scottish Parliament (2003) Parliamentary Audit: The Audit Committee in Comparative Perspective • Stapenhurst et al. (2015) Following the Money: Comparing Parliamentary Public Accounts Committees, Pluto Press, London 2
  4. 4. AjointinitiativeoftheOECDandtheEuropeanUnion, principallyfinancedbytheEU 3. What needs to be considered when designing effective parliamentary arrangements? a) Organisational requirements Powers and resources of PACs and other committees interacting directly with SAIs, especially: • PAC size • PAC composition and chairmanship • PAC mandate • PAC resourcing • PAC - SAI staff interactions 3
  5. 5. AjointinitiativeoftheOECDandtheEuropeanUnion, principallyfinancedbytheEU b) Procedural requirements • Timeliness of parliamentary examination of SAI reports • Transparency of SAI information • Openness of PAC deliberations • Types of parliamentary recommendations • Nature of follow-up 4
  6. 6. AjointinitiativeoftheOECDandtheEuropeanUnion, principallyfinancedbytheEU 4. What challenges and opportunities lie ahead? a) Changing parliamentary practices • Trends in parliamentary legislation: taking impact seriously • Trends in parliamentary oversight and control: from ex post control to continuous monitoring b) Implications for SAIs • From legality to appropriateness, effectiveness, efficiency and sustainability • From ex post auditing to ex ante advice 5
  7. 7. AjointinitiativeoftheOECDandtheEuropeanUnion, principallyfinancedbytheEU 5. Examples of innovative practice Germany: Advisory SAI reports requested by parliament prior to the adoption of legislation or major policy decisions. Recent example: Report from late 2015 on the draft law proposed by the Federal Government on the Modernisation of Taxation. France: Committee for the Assessment and Control of Public Policies 6
  8. 8. AjointinitiativeoftheOECDandtheEuropeanUnion, principallyfinancedbytheEU Sweden: Approximately 30 SAI effectiveness reports per year Netherlands: Working with review questionnaires (see P. Duisenberg (2016), How MPs in the Dutch parliament strengthened their budgetary and accounting powers, in: Public Money & Management, Vol. 36, No 7, pp. 521-526). 7