sais’ role in enabling legislative and citizen oversight franck bessette, world bank, abu dhabi,...
TRANSCRIPT
SAIs’ Role in Enabling Legislative and Citizen Oversight
Franck Bessette, World Bank, Abu Dhabi, 13-15 May 2013
Preliminary WordsCaveats: - This is an area where PFM touches Governance and
Political Science- Various models, various contexts- The current crisis is a game changer:1. New focus on Accountability Issues2. Fiscal Risk Management becomes key3. General increase in public interest on fiscal issues SAIs’ role in shaping public debate and policy decisions through direct media communication or through the Parliament is increasing.
What Do We Know?
The French “Cour des comptes”: A Case Study
What Do We Know ? (I)Accountability Matters
What Do We Know? (II)PEFA Indicator 28: “Legislative Scrutiny of
External Audit Reports” (i) Timeliness of examination of audit reports by the legislature; (ii) Extent of hearings on key findings undertaken by the legislature; (iii) Issuance of recommended actions by the legislature and implementation by the executive.
What Do We Know? (III) ISSAIISSAI 1 Lima Declaration. Section 8. Relationship to Parliament
Parliament/SAI relationship in Constitution
ISSAI 10 Mexico Declaration of Independence (principle 6 and 7) Effective follow-up mechanisms in Parliament on SAI recommendations
ISSAI 20 and 21 Principles of Transparency and Accountability
-Principle 1 : SAIs perform their duties under a legal framework that provides for accountability and transparency. -Principle 2: SAIs make public their mandate, responsibilities, mission and strategy -Principle 7: SAIs report publicly on the results of their audits and on their conclusions regarding overall government activities. -Principle 8: SAIs communicate timely and widely on their activities and audit results through the media, websites and by other means.
What Do We Know? (IV)Wide Spectrum of Collaboration between
CSOs and Auditors1. CSOs can conduct independent audits2. CSOs can use audit findings to hold governmental
agencies accountable3. CSOs can work closely with auditors
Strong Potential but still Experimental
Case Study: The French SAI’s relationship to Parliament and Citizens
Article 15 of Declaration of Man and Citizens’ Rights (1789)
Civil Society has the right to hold public agents accountable for their administration
Specific Features:1. Napoleonic Model (inspired francophone Africa, including North Africa, and many other countries e.g. El Salvador, SE-Asia)2. Auditors are Magistrates3. Judgment of public accounts, evaluation of public policies, certification of financial statements (central gvt, Social Security)
4. Institutional positioning: “in between” Legislative and Executive
Institutional Relationship with ParliamentOrganic Budget Law: 6
Reports are sent annually to Parliament
Around 15 specific reports at the request of Parliamentary Commissions
Since 2011, 2 reports evaluating public policies (Emergency Housing and School Health care)
Copy of Management letters sent to ministers
50% of the Work of the Court contributes to Parliaments’ Information
Progressive Changes in the Relationship with Citizens
Cour des comptes accompanied decentralization (1982)
Massive decentralization in the 80’s
Creation of 32 regional and territorial chambers in 1982
Early role in alerting on accountability issues at the local level
More closely linked to citizens’ interests
Control of NGOs, Charities…Not only public
monies but monies raised from the general public
Massive scandal of anti-cancer association (ARC) revealed in the 80’s
Charities wish to be audited by the Cour : certificate of trust
Control of Social Security http://www.ina.fr/economie-et-societe/vie-sociale/v
ideo/2653420001007/rapport-cour-des-comptes-securite-sociale.fr.html
A chamber is dedicated to the subject and a report on Social Security is published every year.
Certification of Social Security Annual Accounts
Public Debt becomes a Subject of Public Debate
Communication Tools
The Annual Public ReportSummary of most
important findings of the year
In 2010, 25 audits are summarized
Transmitted to President of the Republic , then, the next day, to National Assembly and Parliament, then to the press.
798 mentions at J+30
Press Coverage of Public Reports in 2009
288 National daily press
363 Regional daily press
545 Online press236 TV/radio
National pressRegional pressOnline pressTV/radio
“First President” generates 36% of media coverage
www.ccomptes.frAll public report are
posted on WebsiteRegional Chambers
post on Website all final observations
From 2007 to 2011 visitors and pages seen have more than doubled
2009: 2,987,800 pages seen
2010: 4,244,487 pages seen
2011: 6,648,392 pages seen
Around 2 million individual visitors per year
10 most downloaded reports in 2011
Relationship with the MediaPress Conference
(15 in 2011)A specific unit
dedicated to relationship with media
Training of Journalists in PFM (Agence France Presse )
Other ToolsMail (increasingly
through emails)Heritage Day (more
than 4000 visitors in one day)
Other visitsBooks