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© OECD
Regional Conference for Supreme Audit Institutions
of the European Neighbourhood South Region
Relations between SAI...
Background and Purpose
1. Request of the Network of SAIs of EU Candidate
and Potential Candidate Countries and the
Europea...
Approach
• Acknowledged the precondition of independent
professional SAIs working according to international
standards
• F...
Content of paper
1. Expectations for SAIs
2. Expectations for Parliaments
3. Contextual factors
4. Good practices and key ...
Expectations
For SAIs: large number of relevant standards and
principles
(ISSAIs: 1, 10, 12, 20; SAI-PMF, PEFA)
For Parlia...
Contextual factors matter
• Organisational model and mandate
• Leadership and development
• Parliamentary system
• Governm...
Good practices and
key success factors
• Audit work programme
• Reporting to Parliament
• Communication
• Follow-up on rec...
Work programmes of SAIs
7
8
25
Consultation on WP
(Number of SAIs)
Yes No
2112
Legal provision for audit
on request (Numbe...
Reporting to Parliament
8
Number of reports submitted in 2015
0
50
100
150
200
250
300
350
400
450
500
Communication with Parliament
9
21
7
5
Intensity of contacts
All levels,
regular or
frequent
High level
only
Ad hoc
Follow-up on audit findings
10
0
5
10
15
20
25
30
35
40
By SAIs By Parliaments
No info
No
Yes
Parliamentary arrangements
11
20
2
11
3
14
Parliamentary Audit Committee Other
Budget Committee / Full Committee Budget Co...
Key Good Practices
SAI Audit work programme
 Establish process for consultation
Reporting to Parliament
 Briefing or pre...
Thank you for your attention !
Paper published on
http://www.sigmaweb.org/publications/
public-governance-papers.htm
13
Tension and Balance
14
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Presentation by A. Swarbrick, SIGMA (English), Regional Conference for Supreme Audit Institutions of the European Neighbourhood South Region, June 2018

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Presentation by A. Swarbrick, SIGMA (English), Regional Conference for Supreme Audit Institutions of the European Neighbourhood South Region, June 2018

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Presentation by A. Swarbrick, SIGMA (English), Regional Conference for Supreme Audit Institutions of the European Neighbourhood South Region, June 2018

  1. 1. © OECD Regional Conference for Supreme Audit Institutions of the European Neighbourhood South Region Relations between SAIs and Parliaments - A guidance paper Alastair Swarbrick, Senior Policy Adviser, SIGMA 21 June 2018 Tunis, Tunisia
  2. 2. Background and Purpose 1. Request of the Network of SAIs of EU Candidate and Potential Candidate Countries and the European Court of Auditors (Network) 2. Guidance for strengthening working relationships between SAIs and Parliaments:  Identify key factors and good practices  Enable the identification of potential improvements  Enhance impact of audit work on improving management of public resources 1
  3. 3. Approach • Acknowledged the precondition of independent professional SAIs working according to international standards • Focussed only on the request of the Network for “working relationships” • Drawing from EU MS and Network SAIs (36) practical experiences • Analysing relevant standards and principles • Searching feedback from Network SAIs 2
  4. 4. Content of paper 1. Expectations for SAIs 2. Expectations for Parliaments 3. Contextual factors 4. Good practices and key success factors Annex 1 International Standards Annex 2 Toolkit Annex 3 questionnaire and 33 country contributions 3
  5. 5. Expectations For SAIs: large number of relevant standards and principles (ISSAIs: 1, 10, 12, 20; SAI-PMF, PEFA) For Parliaments: rather good practices  Only two generally accepted requirements: • Parliament holds government to account • Parliament has formal mechanism to consider SAI reports  For Public Accounts Committees more generally accepted guiding principles 4
  6. 6. Contextual factors matter • Organisational model and mandate • Leadership and development • Parliamentary system • Governmental organisation • Budget and accounting system • Political environment and culture 5
  7. 7. Good practices and key success factors • Audit work programme • Reporting to Parliament • Communication • Follow-up on recommendations • Reporting on SAI Performance • Parliamentary arrangements 6
  8. 8. Work programmes of SAIs 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. Reporting to Parliament 8 Number of reports submitted in 2015 0 50 100 150 200 250 300 350 400 450 500
  10. 10. Communication with Parliament 9 21 7 5 Intensity of contacts All levels, regular or frequent High level only Ad hoc
  11. 11. Follow-up on audit findings 10 0 5 10 15 20 25 30 35 40 By SAIs By Parliaments No info No Yes
  12. 12. Parliamentary arrangements 11 20 2 11 3 14 Parliamentary Audit Committee Other Budget Committee / Full Committee Budget Committee / Audit Subcommittee
  13. 13. Key Good Practices SAI Audit work programme  Establish process for consultation Reporting to Parliament  Briefing or presentations from SAI Communication with Parliament  Memorandum of understanding  Regular meetings  Induction/Briefings  Hearings with auditees Follow-up on recommendations  Monitoring system 12
  14. 14. Thank you for your attention ! Paper published on http://www.sigmaweb.org/publications/ public-governance-papers.htm 13
  15. 15. Tension and Balance 14

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