ronald balbe - minerva presentation - performance audit and program evaluation
TRANSCRIPT
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Minerva Program
Ronald da Silva Balbe
Advisor: Dr. Frederick Lindahl
How performance audit and program evaluation together can improve the public
administration
Spring 2013
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Change?
Have the audit and evaluation institutions also changed?
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StatePublic Administration
GovernmentWelfare State
New Public Management Accountability
Brief history of public administration: The US and Brazil
Politico-administrative system: The US and Brazil
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StatePublic Administration
GovernmentWelfare 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
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StatePublic Administration
GovernmentWelfare 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?
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StatePublic Administration
GovernmentWelfare State
New Public Management Accountability
Brief history of public administration: US and Brazil
Politico-administrative system: US and Brazil
Brief history
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Dua
l fed
eral
ism
(1
789-
1933
)
Coop
erati
ve fe
dera
lism
(1
933-
1960
)
The
devo
lutio
n (1
993-
pres
ent)
Crea
tive
fede
ralis
m (1
960-
1968
)
New
fede
ralis
m
(196
8-19
80)
New
new
fede
ralis
m
(198
0-19
93)
Central Government
States and local governments
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Total Outlays for grants to state and local governments1940–2018 (% GDP)
Central Government
19401942
19441946
19481950
19521954
19561958
19601962
19641966
19681970
19721974
19761977
19791981
19831985
19871989
19911993
19951997
19992001
20032005
20072009
2011
2013 estimate
2015 estimate
2017 estimate
0
0.5
1
1.5
2
2.5
3
3.5
4
4.5
Cooperative
CreativeNew Federal.
New New Fed The Devolution
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Cent
rifug
al m
odel
(188
9-19
29)
Era
Varg
as(1
930-
1945
)
Fede
rativ
e co
ordi
natio
n (1
994-
pres
ent)
Bala
nce
(194
6-19
64)
Uni
onis
t-au
thor
itaria
n m
odel
(1
964-
1982
)
Esta
dual
ista
- N
ew fe
dera
lism
(198
2-19
94)
Central Government
States and municipalities
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StatePublic Administration
GovernmentWelfare State
New Public Management Accountability
Brief history of public administration: US and Brazil
Politico-administrative system: US and Brazil
Comparision
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Defense
1 2 4 5 6 Homeland
8
10
16
119Veteran Affairs
12 13 14
Federal: 2,8 million employees – 3 branches
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Federal: 1,13 million employees – 3 branches
Defense
1 3 4 5 8 9
Education
127
1415 16 18 19
Health
22 23
11
13
2
17
20
24
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$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 fromTotal 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 spentTotal spending: U$3.552 trillion
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9%
27%
26%
19%
17%
Interest on the debt
Social Security
Discretionary expenditures
Civil Servants
Transfers for States and Municipalities
How it is spentTotal 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 fromTotal revenue: U$500 billion
8%
Income taxes (corporation)
7%6%
15%Other
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U.S.OutlaysDeficit
BrazilDebt/GDP
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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
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Both countries needmore efficiency,
higher quality services, greater transparency
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StatePublic Administration
GovernmentWelfare State
New Public Management Accountability
Brief history of public administration: US and Brazil
Politico-administrative system: US and Brazil
The interaction of aPerformance Audit
and Program evaluation
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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.
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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 comissionedfor learning and is published
G: Evaluation internallly comissionedfor private learning purposes and not published
Learning
A c c o u n t a b i l i t y0 100
0
100
Accountability for learning
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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 comissionedfor learning and is published
G: Evaluation internallly comissionedfor private learning purposes and not published
Learning
A c c o u n t a b i l i t y0 100
0
100
Accountability for learning
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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,
explanation
According to the rules and the
official statements
Whatever helps the clients ‘improve’
Criteria
Multi-role professional
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StatePublic Administration
GovernmentWelfare State
New Public Management Accountability
Brief history of public administration: US and Brazil
Politico-administrative system: US and Brazil
The Institutions
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Office of Inspector GeneralOffice of Management and Budget
Department of Labor
Office of Comptroller GeneralPlanning and Strategic Investments Secretariat
Institute for Applied Economic ResearchMinistry of Education
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StatePublic Administration
GovernmentWelfare State
New Public Management Accountability
Brief history of public administration: US and Brazil
Politico-administrative system: US and Brazil
Interactions for more improvements
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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
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Do you interact?
The respondents said "no", the interactions were not happening
between the areas of performance audit and program
evaluation
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What are the reasons?
Auditors: The problem lies in the lack of legal framework and
scarce timeEvaluators: agree and add other “main focus” on investigations
and legal aspects
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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;
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Suggestions• Normative functioning and
providing the interface between the two activities;
• Join forces to demonstrate what are the differences, goals, and
expected outcomes;
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Thank you
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One more thing
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Thank you again
Dreamed itDid it
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