Presentation by Leonardo Albernaz, Brazil, at the 11th annual meeting of the OECD Senior Budget Officials Performance and Results network, OECD, 26-27 November 2015

1. THE ROLE OF SUPREME
AUDIT INSTITUTIONS - SAI

2. MANDATE: PERFORMANCE AUDIT
EFFICIENCY
EFFECTIVENESS
EQUITY
QUALITY
PERFORMANCE
And more...

3. POLICY EVALUATION: MAIN OUTPUT
SAI
Parliament
Government
INFORMATION Society

4. SAI AND POLICY EVALUATION
EFFICIENCY
EFFECTIVENESS
EQUITY
QUALITY
PERFORMANCE
Looking at... One policy... And the past.

5. SAI AND POLICY EVALUATION
OVERSIGHT INSIGHT FORESIGHT
PERFORMANCE
PERFORMANCE
PERFORMANCEDRIVERS
WHOLE-OF-GOVERNMENT APPROACH

7. A GOVERNMENT...
Applies billions of dollars in
programs to fight smoking
AT THE SAME TIME...
Applies billions of dollars in
subsidies to tobacco production
GOVERNANCE FAILURES

8. Each program may
work really well...
And the global
results still are not
the best.
Isolated
assessments
are not
enough
GOVERNANCE FAILURES

9. • Lack of Coherence
• Overlapping
• Shadow Spots (gaps)
GOVERNANCE FAILURES

10. • Lack of Coherence
• Overlapping
• Shadow Spots (gaps)
GOVERNANCE FAILURES
Isolated
assessments
are not
enough

11. Centre of Government
Resource
Allocation
Regulatory
Policies
WHOLE-OF GOVERNMENT APPROACH
COHERENCE AND COORDINATIONSAI

13. GOVERNANÇA EM POLÍTICAS PÚBLICAS
1. Institutionalization
2. Plans and Goals
3. Social Openness and Participation
4. Resources and Organizational Capacity
5. Coherence and Coordination
6. Monitoring and Evaluation
7. Risk Management / Internal Control
8. Accountability
THE STRUCTURAL COMPONENTS

16. 0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
Unstructured Incipient Intermediate Refined Advanced
4% 7%
85%
4%
iSA-Gov: MATURITY INDEX
SYSTEMS OF MONITORING & EVALUATION
 Assessment Demands
 Evaluative Knowledge
Generation
 Organizational Learning
Capacity
 Use of Evaluative
Knowledge

17. 9
26
16
8 6
Early Stage IntermediateBasic Enhanced Advanced
ASSESSING THE MATURITY LEVEL
RISK MANAGEMENT OF 65 PUBLIC AGENCIES
 Environment
 Processes
 Partnerships
 Results

18. 9%
13%
19%
27%7%
7%
7%
8%33%
31%
27%
19%
36% 34%
30%
22%
16% 16% 17%
24%
0%
10%
20%
30%
40%
50%
60%
49% 51% 53% 54%
N=7770
nonexistent insufficient initiated intermediary enhanced
Leadership Strategy Control
iGG – GENERAL GOVERNANCE INDEX
Assessing Leadership, Strategy and Control
IGGs

19.  Improve dialogue capacity
 Develop shared diagnosis and solutions
 Stimulate innovation
 Adopt systemic approaches
 Enhance Public Governance
CHALLENGES