© OECD

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SAI Network ConferenceRelations between SAIs and

Parliaments: presentation of the draft guidance paper

Jan Pieter Lingen, SIGMA expert

Alastair Swarbrick, SIGMA

Bianca Brétéché, SIGMA

Ankara, 8-9 November 2016

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Background and purpose

Network Conference in Budva (2013)

• co-operation SAI - Parliaments priority

• guidance paper with support from SIGMA

• overview of European practices

• enable identification of potential improvements

• overall purpose to support SAIs in increasing their impact

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Approach

• relevant standards and principles

• survey amongst EU and Network SAIs (36)

• research documents and websites

• analysis of contextual factors

• linking standards with good practices, resulting in toolkit tables

• feed back on initial draft by preparatory working group (Turkey, Albania, Kosovo*, Serbia, plus ECA)

• This designation is without prejudice to positions on status, and is in line with UNSCR 1244 and the ICJ Opinion on the KosovoDeclaration of Independence. 2

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Expectations for SAIs

• ISSAIs 1, 10, 12, 20, PPA: relevant standards and principles dealing with:

• Reporting

• Communication

Role and work of SAIs

Relevance to stakeholders

Other

• Follow-up

• Reporting on performance

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Expectations for Parliaments

• Parliaments are sovereign, so no hard principles, but:

• PEFA, Chapter 32, PPA

• Only two generally accepted requirements:

Parliament holds government to account

Parliament has formal mechanism to consider SAI reports

• For PACs more generally accepted guiding principles

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Contextual factors

• Organisational model and mandate

• Leadership and development

• Parliamentary system

• Governmental organisation

• Budget and accounting system

• Political environment and culture

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Analysis of practices –identification of good practices

• Audit work programme

• Reporting

• Communication

• Follow-up

• Parliamentary arrangements

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Practices work programme

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825

Consultation on WP (Number of SAIs)

Yes No

2112

Legal provision for audit on request (Number of

SAIs)

Yes No

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Good practices identified (1)

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• Inform

• Organise input

• Liaise with relevant committees

• Monitor debate

Work Programme

• Consultation before formal request

• Limit resource investment

Audit request

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Reporting practices

9

0

50

100

150

200

250

300

350

400

450

500

Number of reports submitted in 2015

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Good practices identified (2)Reporting

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Submit and publish

Adequate distribution

Presentations and briefings

Press releases

Advise on selection of reports for examination

Thematic reports based on previous audits

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Communication practices

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Intensity of contacts

All levels,regular orfrequent

High levelonly

Ad hoc

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Good practices identified (3)communication

12

Regular top level meetings

Frequent working level contacts

Co-ordination of agenda’s and timetables

Conferences, workshops, induction training, booklets

MoU’s

Communication policy

Secondment of staff

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Follow-up practices

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0

5

10

15

20

25

30

35

40

By SAIs By Parliaments

No info

No

Yes

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Good practices identified (4)Follow-up

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SAI

• Adequate recommendations

• Integrated monitoring system

• Report and publish status

• Attention for performance audit recommendations

Parliament

• Standard procedures

• Hearings

• Action plan requested

• Deadline for action/implementation set

• Report from government requested

• Sanctions considered

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Parliamentary arrangements

15

20

2

11

3

14

Parliamentary Audit Committee Other

Budget Committee / Full Committee Budget Committee / Audit Subcommittee

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Good practices identified (5)Parliamentary arrangements

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Specialized committee

Organisation of committee responsibilities

Involvement of sector committees

Schedule / timetable / procedures

Formal discharge

Rapporteur

Hearings

Sufficient staff /resources

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Good practices identified (6)

• Toolkit tables linking standards with good practices

• Serves as a reservoir of potential instruments and procedures that SAIs and Parliaments can consider

• Overall aim remains : enhancing impact

• Pre-condition is: SAIs carry out a professional job

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Next steps

• Discussion and feed back during Ankara conference

• Fact checking with SAIs EU MS and Network countries

• Finalization guidance paper + publication

• SAIs and Parliaments using the guidance paper

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