External Audit of State Funds in Finland
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1 STATE AUDIT OFFICE Presentation on Seminar on Womens Leadership in Parliament October 3, 2006 Audit Councellor Jukka Kulonpalo Senior Auditor Berndt Lindman
2 External Audit of State Funds in Finland Parliament Parliamentary State Auditors State Audit Office Parliament's Financial Management and Management of Funds under Parliament's Control Bank of Finland National Social Insurance Institute Government Ministries, Agencies and Offices (115) Internal Control Communities, Corporations and Bodies receiving State Aid Companies in which the State has a controlling authority Funds outside Certain State budget organisations and and other entities with State Enterprises a permission to procure funds, (National Lottery, The Slot Machine Association, The On-Track Horse Betting Association Financial institution which take care of State's payments) Auditors according to other legislation
3 State Audit Office Legal basis The Constitution of Finland (731/1999 ): the State Audit office is affiliated with the Parliament but operationally independent Tasks The State Audit Office shall ensure the legality and effectiveness of the state's financial management and compliance with the budget. Act on the SAO ( 676/2000) Personnel approximately 145 Budget approximately 11 million euro Offices in Helsinki, Oulu and Turku 3
4 Goals The State Audit Office s goal is to produce useful and reliable information on the State's financial management for Parliament, the Government and other units of administration.
5 Audit tasks The State Audit Office carries out annually 115 financial audits and performance audits Financial audits are: the annual audits of accounting offices( including ministries ) Performance audits objectives are chosen annually on the basis of approved focus areas. Systematic risk evaluation is also used. 5
6 Parliament and the State Audit Office Parliament prescribes the State Audit Office's tasks by law (no other way ( or another body) to give the State Audit Office audit tasks) the State Audit Office's budget is included in the state budget as a section in Parliament's heading appoints the Auditor General debates the State Audit Office's annual report and, if necessary, any special audit reports 6
7 Reporting to Parliament All audit reports are provided to the Members of Parliament, the Finance Committee of the Parliament and the Parliamentary State Auditors In addition, when invited, the State Audit Office presents audit reports to other Parliamentary committees The State Audit Office submits an annual report to Parliament each year in autumn. The report consists of the essential audit findings. A single audit report may be given to Parliament for debate as well
8 State Audit Office s Annual Report at Parliament Hearings at the Finance Committee (2005 hearings: 8 persons from SAO/4 from ministries etc. were invited 2004 hearings: 7/4and /7 Committee s proposal to the Plenary Session Debate at the Plenary Session report to Government for information and possible actions 8
9 Outcome of State Audit Office s Audits In approving the Finance Committees submission Parliament: exercises budgetary control provides feed back of results-oriented management to the Government, to the administration and even directly the to the managers 9
10 Transparency International: relatively little corruption in Finland! Why? Long tradition to participate in public matters Reasonable well salaries in public service Transparency and accountability in public administration Judiciary is considered fair and independent Efficient law enforcement (criminal investigation ) Free access to official documents Free media follows the government Equality (strong position of women in the society) 10
11 Suspected misuse of public resources all state agencies are obliged to inform the SAO about suspected misuse of state assets, resourses or property. received informations : year 2002, year 2003, year 2004, year
12 CORRUPTION AND DEVELOPMENT AID THE CORRUPTION THEME IN THE STATE AUDIT OFFICE S PERFORMANCE AUDITS
13 Background current subject on national and international level big economic risk involved a threat for reaching the millennium goals important issue in Finnish aid policy new aid modalities reduces possibility for direct control the finance committee of the Finnish Parliament has been sceptical to direct budget support. 13
14 Corruption, a risk to the effectiveness of bilateral development cooperation (audit report 2004) Main audit goals: The audit examined the adequacy of the anti-corruption systems employed by the Ministry for Foreign Affairs (MFA) and their application in policy-level cooperation Main findings: The MFA policies and guidelines are mostly adequate and appropriate. However, the SAO made several recommendations for further development of procedures and instructions 14
15 MFA should introduce a monitoring system for corruption and missconduct MFA should prepare instructions regarding the procedure for reporting corruption and misconduct an anti-corruption clause shold be included in certain employment contracts the ethical rules in the MFA anti-corruption handbook should be specified increased and more systematic anti-corruption information and training more structured monitoring and reporting from Finnish missions to MFA about corruption situation in partner countries increased transparency in the minutes of the consultations on bilateral relations with partner countries 15
16 anti-corruption clauses should be included in some framework agreements for Finland s bilateral development cooperation, when renewed raised MFA profile against corruption f.ex in the annual consultations on bilateral relations with partner countries more transparent criterias for MFA decisions on aid levels to partner countries 16
17 Follow-up study in 2005 Main findings: - most of the recommendations made in the audit had been implemented. 17
18 Application of anti-corruption mechanisms in practical development cooperation (audit report in 2005) Main audit goals: produce information on key questions concerning the management of budget support, including corruption-related aspects examine what anti-corruption systems and operating principles are in use in Mozambique and Zambia and how their application affects our development cooperation with these countries. The focus of appraisal in Mozambique was on direct budget support and in Zambia on traditional project aid. 18
19 Main findings: much development is needed in the anti-corruption systems and operating principles employed in Mozambique and Zambia practical application of the existing systems is still deficient this should influence the forms of cooperation to which Finnish aid is devoted 19
20 Mozambique: had not ratified key international anti-corruption agreements and lacked anti-corruption strategy. Thus on the policy level not fully committed to the fight against corruption scarce resources hinders the anti-corruption unit to work effectively efficient use of direct budget support depends on how effectively the budget is implemented. F.ex. the health sector implementation rate was less than 60% adequate public finance management is a basic condition for effective use of budget support. Serious shortcomings exist in key systems with a big risk of misappropriation, including a danger for corruption the judiciary functions badly and is very corrupt a precondition for increasing budget support should be a substantial development in the management of government finances in Mozambique 20
21 Zambia key international anti-corruption agreements were not ratified. The country lacked an anti-corruption law and strategy. Anti-corruption clauses were not included in the law of the highest procurement authority. On the policy level the country was not fully committed to the fight against corruption A recent study shows that corruption is a major problem in state administration. A clear link exists between poor governance and corruption. The Zambians faith for reduced corruption is weakening the budgetary power of the Parliament is restricted 21
22 Finland is planning budget support to Zambia for 2007 similar poblems with management of government finances as in Mozambique. Risk of misappropriation of funds is great including the danger for corruption. financial management systems should be substantially improved before Finland gives budget support to Zambia. anti-corruption clauses not applied to all procuremets carried out using Finnish development cooperation funds 22
23 Development cooperation modalities many indisputably good reasons for providing budget support advantage of project aid: can be targeted exactly where most needed. Spending of funds not linked to implementation of state budget. Spendig is more effective and oversight easier. project aid should be retained as an important aid modality until partner countries satisfy even moderately the preconditions set by MFA for the granting of direct budget support 23
24 After the audit the audit was debated in the financial committee of the Parliament in October 2005 after submission of the SAO annual report to the Parliament. A hearing was arranged and SAO and MFA representatrives participated presenting their views. The committee statement was submitted in November 2005 The MFA has not yet made any decisions for increased budget support to Mozambique and for joining the budget support programme in Zambia follow-up study planned for february
25 Ongoing project: Joint Audit of Budget Support to Tanzania Background: the harmonisation af aid practices has caused a need to aligning also the audit activities audit harmonisation has been developed in a working group called HOAP (Harmonisation in Overseas Audit Practices.) the aim is to create a common operating model which is accepted by all parties for auditing of cofinanced aid programs in this approach the partner country s SAI plays a central role. 25
26 Budget support to Tanzania The Audit: conducted by the NAO (UK), ECA (European Court of Auditors) and SAO (Finland) an audit of the donor organisations obtaining evidence of how grants have been spent, is the responsibility of the OAG of Tanzania as external reviewers we expect to place reliance on the audit that has been undertaken Focusing on two themes: confirm, that the PRBS paid by the donors was received by Tanzania and properly spent in accordance with the statutes of the country and the underlying Partnership Framework Memorandum; and assessment of the progress made by Tanzania in reviewing and strengthening procurement practices 26
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