Ronald Balbe - Minerva Presentation - Performance audit and program evaluation
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This document summarizes an academic paper on how performance audits and program evaluations can improve public administration. It includes sections on the definitions of performance audits and program evaluations, how they differ in their focus on accountability versus learning, examples of government agencies that conduct these functions in the US and Brazil, and interviews with auditors and evaluators that identified challenges to and suggestions for greater interaction between the two fields to further improve public services.
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Ronald Balbe - Minerva Presentation - Performance audit and program evaluation
- 1. Minerva Program Ronaldda Silva Balbe Advisor:Dr.FrederickLindahl How performance audit and program evaluation together can improve the public administration Spring 2013
- 2. Change? Have the audit and evaluation institutions also changed?
- 3. State Public Administration Government Welfare State New Public Management Accountability Brief history of public administration: The US and Brazil Politico-administrative system: The US and Brazil
- 4. State Public Administration Government Welfare State New Public Management Accountability Brief history of public administration: US and Brazil Politico-administrative system: US and Brazil How …together can improve the public administration? Performance audit & Program evaluation
- 8. State Public Administration Government Welfare State New Public Management Accountability Brief history of public administration: US and Brazil Politico-administrative system: US and Brazil How audit and evaluation can improve the public administration?
- 9. State Public Administration Government Welfare State New Public Management Accountability Brief history of public administration: US and Brazil Politico-administrative system: US and Brazil Brief history
- 11. Total Outlays for grants to state and local governments 1940–2018 (% GDP) Central Government 0 0.5 1 1.5 2 2.5 3 3.5 4 4.5 1940 1942 1944 1946 1948 1950 1952 1954 1956 1958 1960 1962 1964 1966 1968 1970 1972 1974 1976 1977 1979 1981 1983 1985 1987 1989 1991 1993 1995 1997 1999 2001 2003 2005 2007 2009 2011 2013estimate 2015estimate 2017estimate Cooperative
- 13. State Public Administration Government Welfare State New Public Management Accountability Brief history of public administration: US and Brazil Politico-administrative system: US and Brazil Comparision
- 14. Defense 1 2 4 5 6 Home land 8 10 16 11 9 Veteran Affairs 12 13 14 Federal: 2,8 million employees – 3 branches
- 15. Federal: 1,13 million employees – 3 branches Defense 1 3 4 5 8 9 Education 12 7 14 15 16 18 19 Health 22 23 11 13 2 17 20 24
- 16. $1.17 trillion 8% 9% 39% 44% Deficit Excise taxes, estate and gift taxes, other Corporate income taxes Payroll taxes Individual income taxes Where it comes from Total revenue: U$2.381 trillion 5% 20% 19% 16% 20% 20% Interest on the debt Nonmiliatar or what many people consider “government” Militar and domestic security Other Medicare and Mediaid Social Security How it is spent Total spending: U$3.552 trillion
- 17. 9% 27% 26% 19% 17% Interest on the debt Social Security Discretionary expenditures Civil Servants Transfers for States and Municipalities How it is spent Total spending: U$528 billion 3% Others $28 billion 13% 51% Deficit Equity revenue (dividends) Tax on goods Income taxes (individual) Social Contribution (Payrolls) Where it comes from Total revenue: U$500 billion 8% Income taxes (corporation) 7% 6% 15%Other
- 19. Brazil has 1.6 more ministries U.S. has 2.5 more employees Brazil Budget is 7 times lower U.S deficit is 42 times higher
- 20. Both countries need more efficiency, higher quality services, greater transparency
- 21. State Public Administration Government Welfare State New Public Management Accountability Brief history of public administration: US and Brazil Politico-administrative system: US and Brazil The interaction of a Performance Audit and Program evaluation
- 22. What is performance audit? What is program evaluation? An evaluative activity which produces assessments regarding performance with reliable degree and freedom, that serve to accountability Application of systematic methods to address questions about program operations and results.
- 23. A: Financial audit B: Performance audit C: Cross-cutting performance audit D: Evaluation externally Commissionned E: Evaluation internally Commissionned for advocay purposes G: Evaluation internallly comissioned for learning and is published G: Evaluation internallly comissioned for private learning purposes and not published L e a r n i n g A c c o u n t a b i l i t y0 100 0 100 Accountability for learning
- 24. A: Financial audit B: Performance audit C: Cross-cutting performance audit D: Evaluation externally Commissionned E: Evaluation internally Commissionned for advocay purposes G: Evaluation internallly comissioned for learning and is published G: Evaluation internallly comissioned for private learning purposes and not published L e a r n i n g A c c o u n t a b i l i t y0 100 0 100 Accountability for learning
- 25. Roles Researcher / scientist Judge / magistrate Public accountant Management consultant legal knowledge engineering and scientific skills application of the cost-benefit framework Expertise in accounting principles Tools According to the law Scientific truth, explana tion According to the rules and the official statements Whatever helps the clients ‘improve’ Criteria Multi-role professional
- 26. State Public Administration Government Welfare State New Public Management Accountability Brief history of public administration: US and Brazil Politico-administrative system: US and Brazil The Institutions
- 27. Office of Inspector General Office of Management and Budget Department of Labor Office of Comptroller General Planning and Strategic Investments Secretariat Institute for Applied Economic Research Ministry of Education
- 28. State Public Administration Government Welfare State New Public Management Accountability Brief history of public administration: US and Brazil Politico-administrative system: US and Brazil Interactions for more improvements
- 29. 3 Interviewees 2 evaluator and 1 auditor 2 in person and 1 by phone 5 Interviewees 2 evaluator and 3 auditor 1 in person and 4 by phone
- 30. Do you interact? The respondents said "no", the interactions were not happening between the areas of performance audit and program evaluation
- 31. What are the reasons? Auditors: The problem lies in the lack of legal framework and scarce time Evaluators: agree and add other “main focus” on investigations and legal aspects
- 32. What is challenge? •Demonstrate the work is relevant and not an unproductive waste of time; •Establishment more clearly the roles of the actors; •Measure and consolidate the outcomes;
- 33. Suggestions • Normative functioning and providing the interface between the two activities; • Join forces to demonstrate what are the differences, goals, and expected outcomes;
- 34. Thank you
- 35. One more thing
- 36. Thank you again Dreamed it Did it