a ssociation of p ublic a ccounts c ommittees (apac) report on sadcopac best practices guideline hon...

ASSOCIATION OF PUBLIC ACCOUNTS COMMITTEES (APAC)

Report on SADCOPAC Best Practices Guideline

Hon Sipho MakamaAPAC General Secretary

SADCOPAC CONFERENCE

03-06 SEPTEMBER 2012MBOMBELA, NELSPRUIT, RSA

FEEDBACK ON SADCOPAC BEST PRACTICESPractices Recommended Benchmarks APAC

Establishment PACs instituted via country’s constitution and/or Statutes Of Parliament

− The Constitution of SA (108 of 1996) contains various provisions that are relevant to the functions and powers of PACs

− All PACs instituted in terms of Rules or Statutes of Parliament

Mandate & responsibilities

legislated, stated in a clear and detailed manner. − Narrow (ex-post scrutiny)− Broad (inc. Ex-ante scrutiny)− Common understanding of

mandate & responsibilities by all members

− Broad (Incl. ex ante scrutiny)

− There is a common understanding of mandate and responsibilities – reinforced through annual training & conferences

FEEDBACK ON SADCOPAC BEST PRACTICESPRACTICES Recommended Benchmarks APAC

Representation of political parties

Balanced representation of major parties in parliament (RP=majority)

Proportional representation

Size 6 – 15; factors to consider: PAC’s mandate &

responsibilities No of AG’s reports considered

per year Size of Parliament Advantages & disadvantages of

small & large committees

7 – 15 members on the basis of size of legislature

No. of AG reports (+/_673)

Adv for small committeeEasy coordinationQuorating is easy

Adv for large committeeDivision of labour

FEEDBACK ON SADCOPAC BEST PRACTICES

PRACTICES Recommended Benchmarks APAC

Term of office of members

Appointed for the full term of Parliament− Experience & continuity− Nature of PAC’s work− Return on capacity building

investment

− Appointed for full term of parliament (100%); provision made for substitution

Term of office of Chairperson

Appointed for the full term of Parliament

− Appointed for the full term


Political affiliation of Chairperson

From the Opposition − 7 out of 10 PACs are lead by ruling party

Skills & competency criteria for Chairperson

Senior Opposition member Also consider the following:− Strong leadership skills &

knowledge of PACs work− Ability to articulate & enforce

non-partisan objective of PAC

− Strong leadership skills & knowledge of PACs work

− Ability to articulate & enforce non-partisan objective of PAC

FEEDBACK ON SADCOPAC BEST PRACTICES

PRACTICES Recommended Benchmarks APAC

Powers − PACs to have appropriate powers

− Good understanding by all members of how powers should be applied

− Hold govt accountable− Summon witnesses− Investigate past, current

& committed expenditures

− Initiate own enquiries− Choose own subjects of

examination− Meet outside

Parliaments’ sessions− Require govt to table

comprehensive response


Non partisan culture

Committee always operates in a non partisan manner

YES

TermCommittee appointed for the life of Parliament YES

PAC Reports

Draft reports thoroughly debated within PAC before finalisation

YES

Tabled in parliament before made available to any minister

YES

Available to the public & media YES

Unanimous; if not should reflect minority opinion N/A


Meetings

Sufficient and regular meetings scheduled and held

YES

Meetings open to the public & media YES, except briefings by AG, strategic sessions & preparatory committee meetings

Minutes kept for reference purposes when following up

YES

Hearings

Clear objectives & work plan for hearings YES

Open to the public & media YES

Primary witness should be an Accounting Officer

YES

Verbatim transcripts are kept & available to the public to the media & public

YES, but not available to public & media

Hearings are recorded YES


Performance measurement

PACs should assess their performance YES

Performance measurement framework essential (goals, objectives, inputs, activities, outputs, outcomes performance indicators). Some recommended indicators− No of AG reports considered/year− Time lapsed between tabling of AG’s

reports & hearings− No of hearings/year− Recommendations accepted− Recommendations implemented− Action taken against officials who

contravene financial admin policies & laws

YES


Relationship with Auditor

Generals

Good working relationship with AGs to be maintained

YES

AGs should sufficiently brief PACs on the key audit findings (particularly areas identified as requiring corrective action) prior to public hearings

YES

AGs to attend all public hearings as an Expect Witness

YES

Independence of AGs to be assured to enable objectivity in setting audit priorities and reporting audit findings

YES


Budget Own adequate budget YES, one dependent on pool budgets

Support staff Skilled & qualified Clerk/s & Researcher/s

− Clerks− Researcher− Legal advisors− AGSA Parliamentary Managers

Working facilities

Dedicated adequate & appropriate working space

YES


Planning − Adoption of strategic planning approach to PAC’s medium to long term planning YES

Guidelines & procedures

− Documented guidelines & procedures for increased effectiveness & consistency

o Reviewing audit reportso Planning and conducting meetings & hearingso Developing PAC’s reportso Following up on PACs recommendationso Assessing PAC’s performance

YES

Follow -up− Documented structured follow up procedure− Periodic status reports to monitor

implementation of PAC recommendationsYES

ANY QUESTIONS???

a ssociation of p ublic a ccounts c ommittees (apac) report on sadcopac best practices guideline hon...

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