tcu recent experience in evaluating governmental programs the federal audit court ( tcu )...
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TCU Recent TCU Recent
Experience in Experience in Evaluating Evaluating
Governmental Governmental ProgramsPrograms
THE FEDERAL AUDIT COURT ( TCU )
Secretariat for Control and Evaluation of Governmental
Programs - SEPROGOctober 2001
Presentation ContentsPresentation Contents
Institutional Mark
The TCU- United Kingdom Project
Future Outlook
G e t t i n g t o k n o w t h e T C UG e t t i n g t o k n o w t h e T C U
Mission: to ensure the effective management of public resources in benefit of the whole society
Legality, legitimacy, economy, efficiency and efficacy in public administration.
Public activities that involve income, spending, originate or extinguish rights or duties.
FOCUS
WHAT
Public service, public or public related organizations and institutions, anyone collecting, keeping or managing public moneys, goods or values.
OVER
ATTRIBUTES OF TCU CONTROLATTRIBUTES OF TCU CONTROL
Geographic CoverageGeographic Coverage
5.561 municipalities
26 states plus the Federal District
172 foreign managing units
2.600 organizations / institutions
3.756 managing units in Brazil
ForeignRelationsMinistryFinanceOfficein New York
Brazilian Embassy
In Australia
Municípality of Serra Nova Dourada/MT (pop 562)
Performance DiversityPerformance Diversity
Audits 877
Congress requests 47
Inspected constructions 197
Denunciations and petitions 1.046
Tried accounts 3.008
Special account tasks 3.016
Admission and concession acts 17.430
Forwarded summons, audiences e notifications
9.412
Privatization processes 40
Evaluation of governmental programs 8
2000
Complexity of AttributionsComplexity of Attributions
• Institutional performance;• Legality of revenue and expenditure
acts;• Privatization program;• Effectiveness of governmental
programs;• Public works;• Financial system;• Governmental performance;• Admissions and concessions inquiries.
Growing DemandGrowing Demand
0
200
400
600
800
1.000
1.200
1998 1999 2000
Denunciations,consultations,representations
CongressRequests
InspectedWorks
Processesforwarded toFederal Justice
Available ResourcesAvailable Resources
Analysts 1.096
Technical and Support Staff
1.024
Total 2.120
Active Personnel
193.742
Other expenses 55.045
Capital 15.550
Total 264.337
Personnel Budget / 2001 R$ millions
Secretarias de Controle
Externo-Sede(6)
Secretarias de ControleExterno-Estados
(26)
Secretaria deFiscalização
deObras e
Patrimônioda União
Secretaria de MacroavaliaçãoGovernamental
Secretaria deRecursos
Secretaria de Fiscalização de
Pessoal
Secretaria deFiscalização de Desestatização
Secretaria de Fiscalização e Avaliação de
Programas de Governo
Secretaria Adjunta de Contas
Secretaria Adjunta
de Fiscalização
Secretaria-Geral de Controle Externo
Assessoria
THE FEDERAL AUDIT COURT
General Secretariatfor Sessions
General Secretariatfor External Control
General Secretariatfor Management
Plenary Sitting
1st Chamber 2nd Chamber
Ministers(9)
Cabinets Cabinets
Auditors(Deputy Min.)
(3)
Vice-Presidency(Corrective Magistrate)Cabinets
Public Ministryattached to TCU
CabinetsCabinet
Presidency
Presidency Secretariat
General Coordination CommitteePlannning and Management Secretariat
Information Technology SecretariatSerzedello Corrêa Institute
Internal Control Secretariat
Legal Consultation Office
Parliamentary Advisory Body
Foreign Relations Advisory Body
Public Relations Office
Ceremonial and Institutional Relations Advisory Body
Structural InnovationsStructural Innovations
Office for External ControlExternal-Headquarters(6)
Office forState Works and Property Control
Office for Governmental Macro-evaluation
Advisory body
Assistant Office for Accounts
Assistant Office for Control
Office for PersonnelControl
Office forPrivatization Control
Office for External Control - States (26)
GENERAL SECRETARIAT FOR EXTERNAL CONTROL
Office for Control and Evaluation of Governmental Programs
Office for Resources
The TCU - United Kingdom The TCU - United Kingdom
ProjectProject
• Training in the 80´s: Office of the Auditor General of Canada
• Training in the 90´s :General Accouting Office (EUA) e
National Audit Office (UK)
Fundação Getúlio Vargas / National Academy of Public Administration (NAPA) / Virginia Polytechnic Institute - 1996
HistoryHistory
Technical Cooperation Technical Cooperation ProjectProject
TCU- UKTCU- UK •Duration: April 1998 to December 2001•Organizations involved:
Tribunal de Contas da União - TCU Foreign Relations Ministry - MRE (Brazilian Agency for Cooperation - ABC) Department for International Development -DFID KPMG
ProjectProject ObjectivesObjectivesContribution for a better performance of governmental organizations and entities, through the implementation of the resulting recommendations of the audits of operational nature accomplished by TCU .
To develop and to disseminate, in the sphere of TCU action, methodologies and techniques of operational nature audit.
DefinitionDefinition
A revision and evaluation modality of the government activity with focus on the results of public management
Audit of Operational Nature Audit of Operational Nature
Program evaluation
Operational audit
Modalities
Audit of Operational Nature Audit of Operational Nature
Mission / Purpose
General objectives
Specific objectives
Functions
Activities
Operational audit economy efficiency efficacy
Program evaluation effectiveness
Impact
ProcessesInputs
Intermediate Results
Needs
Final Results
Socioeconomic problems
ProductsObjectives
Organization / Program / Activity / Project / Policy
Economy
Efficiency
Effectiveness
Sustainability
RE
LE
VA
NC
E
RE
LE
VA
NC
E
Operational Operational AuditAudit vs. vs. Program Program Evaluation Evaluation
Management analysis
Planning Matrix
Common methodologies / techniques: case studies, researches, performance indicators, SWOT analysis, stakeholder
Focus on economy, efficiency and effectiveness
Includes improvement of processes
Specific methodologies / techniques: product map, process map, analysis RECI
Examines management aspects of different programs
Focus on results/effects
Includes cause-and-effectand economical analysis
Specific methodologies / techniques: almost-experimental models, cost-benefit analysis, multiple regression
Uses techniques of operational audit to explain differences in results
Environment Health Education Social welfare Agriculture
Thematic areas (1998-2001) Thematic areas (1998-2001)
Key Points Key Points
Better focus
risk matrix in the selection of the works
planning matrix
Greater methodological rigour
Planning Matrix
Logicalmark
Bench-marking
Process Map
SWOT Analysis
PerformanceIndicat
ors
RECIanalysis
Product Map
Stakeholder Analysis
Key PointsKey Points
Meeting between
training and practice
Key PointsKey Points
Participation of the audited and of internal control in all of the phases of the work
selection - feasibility study planning - planning matrixexecution report - manager's comments monitoring
Key PointsKey Points
Work in partnership
Applied Research Institute - IPEA
Federal Secretariat for Internal Control
Ministry for Planning, Budget and Management
Key PointsKey Points
Identification and dissemination of good practices
Quantification of expected benefits
Evaluation of the impact and of the audit´s cost/benefit relationship
Key PointsKey Points
Building of performance indicators
Monitoring and evaluation of the audit impact
Approach of equity dimension in the audits
Main Results Main Results
training,in the field of the Project, of 80 analysts in new methodologies and techniques of operational nature audit
dissemination of operational nature audit techniques to other civil servants of TCU, of TCE and of the Executive
24 pilot audits done in 1998, 1999, 2000 and 2001
Accomplished audits - Accomplished audits - 1998 1998 Emphasis on managing aspects
Health: acquisition and distribution of medicines against tuberculosis and allocation of resources in the Program of Prevention of the Breakbone Fever (Dengue)
Education: rendering of accounts and transfer of financial resources of FNDE
Environment: IBAMA´s debt collection and control system
Accomplished audits - 1999Accomplished audits - 1999
Health: Increase of the covering of the National Program of Immunization and REFORSUS (reorganization of SUS)
Education: The School Lunch Program (PNAE) and the Textbook Program
Environment: Prevention and Combat of Forest Fires Program (IBAMA) and Control of Radioactive Residues Program (CNEN)
Accomplished audits - Accomplished audits - 20002000Focus on poverty and social inequality reduction
Health: Prevention of the Maternal Mortality and Incentive to the Combat of Nutritional Deficiency (ICCN)
Education: National Program of Computer Science in Education (PROINFO) and School TV Program
Environment: Proágua/Semi-arid and establishment of Desalinators in the Semi-arid Northeast
Audits - 2001Audits - 2001Focus on poverty and social inequality reduction
Health: Health of the Family (PSF)
Education: National School Library and National Student Health Programs
Social welfare: Valuation of Senior Health and Uprooting of the Children Work (PETI ) Programs
Agriculture: Irrigation and Drainage
Internal impacts Internal impacts
growing recognition on the part of the Magistrates and the technical body on the importance of Operational Audits
audit techniques used in the Project incorporated to other audit processes
creation of the Secretariat of Control and Evaluation of Governmental programs
External impacts External impacts
change in the nature of the relationship with the audited organizations
identification of significant opportunities of performance improvement in the public management
recognition by the audited and Congress of the new role carried out by TCU
“... the initiative of TCU in orienting audits towards the evaluation of the quality of federal programs is praiseworthy..."
"Works of that nature must be stimulated in the sphere of the Court, extending the social gains arosen from the external control system performance."
“It is clearly noticeable in this work the intention of the Court to establish partnerships with the involved organizations..."
“Therefore, we understand that the implementation of TCU recommendations will enable clear improvements to the PNCT planning system"
Federal SenateSenate Commission on Social Commission on Social Matters National Program of Control Matters National Program of Control
of Tuberculosis - PNCT of Tuberculosis - PNCT
Challenges Challenges
Implementation of the audit quality control
Monitoring and evaluation of the audits impact
Publication of the results in a friendly way
Enlargement of operational nature audits in TCU
ChallengesChallenges
Incorporation of aspects related with social issues to the operational nature audits
ChallengesChallenges
MissionMission
“To ensure the effective management of public
resources in benefit of the whole society”