1 World Bank(June 2005) Public Financial Management Performance Measurement Framework

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1 A PRESENTATION BY THE AUDITOR-GENERAL OF GHANA AT THE 3 RD WAAPAC GENERAL MEETING AND CONFERENCE IN MONROVIA, LIBERIA FROM 29 APRIL TO 4 MAY,2012 ON THE TOPIC: STRENGTHENING OVERSIGHT THROUGH PAC-SAI RELATIONSHIP Introduction Mr. Chairman, Honourable members of Parliament, Auditors-General and colleague Auditors, distinguished invited dignitaries, all protocols observed, I wish to thank the organisers of the 3 rd WAAPAC General Meeting for the opportunity to share my views on how we can strengthen oversight through PAC-SAIs relationship. I make this presentation on behalf of my Auditor-General who is engaged on another equally important assignment. Background 2. This presentation will be looking at the options available to PAC and SAIs to reform their working practices in an effort to influence improvements in the accountability environment. I will look at the importance of financial accountability in the public Financial Management System, the dominant types of accountability in the sub-region and their relevance to the PAC-SAIs oversight relationship. I will conclude by looking at some best practices by way of mutual expectations to improve SAI-PAC the effectiveness of the oversight relationship. 3. This paper was based on an extensive review of research materials on the topic, which sources have been gratefully acknowledged. We also drew upon our excellent relationship with the PAC and have laced the presentation with some of the best practices that worked well to our mutual benefit. The concept of accountability in the Public Financial Management System 4. The Public Financial Management System is defined to include 1 all phases of the budget cycle including, the preparation of budget, internal controls and internal audit, procurement, monitoring and reporting arrangements and external audit. The cycle of a Public Financial Management System therefore flows from the planning and preparation of budget based on agreed government policy priorities, through the execution of the budget and the implementation of the desired policy objectives, to the process of accounting and reporting for expenditure and performance, and then to the independent audit and scrutiny of that expenditure and performance, 1 World Bank(June 2005) Public Financial Management Performance Measurement Framework 1

2 the legislative adjudication of probity and accountability and finally the feedback of lessons learnt to improve financial control and public sector governance and service delivery. 5. Public financial accountability forms a vital hub of the wider process of the public financial management system and is a triangular arrangement involving the executive arm of government, the Parliament and the Supreme Audit Institution. The role of Parliament in the ex post financial scrutiny is largely played by the Public Accounts Committees, which operate at the intersection between two forms of accountability: public audit and parliamentary accountability. Even though the two dimensions are neither the same nor subservient to one another, they can be mutually reinforcing, especially in the Westminster model of accountability, in exercising their oversight functions. Contrasting accountability systems 6. SAIs within the sub-region operate two contrasting styles of accountability: the Judicial model for the Francophone countries and the Westminster model for most Commonwealth countries. The basic difference is that unlike the Judicial system 2 ( cour de comptes or court of accounts) where Francophone SAI s normally have powers to impose administrative penalties for breaches, SAIs within the Westminster system usually rely on Parliament to take forward the implementation of their recommendations. The PAC-SAI relationship in the financial management system in ensuring transparency and accountability for the use of public funds is thus more predominant or pronounced in the Westminster model. 7. In this model, the SAI and PAC have a very close relationship, a symbiotic relationship of a sort. The SAI provides PAC with objective and fact based information in its reports about how well the government spends and manages public funds. It is these reports that form the basis of its work, aside the technical support and expertise provided committee members. Parliament on the other hand provides a forum to give vent to the audit results and in addition to push for the implementation of corrective actions recommended in the report. 8. Even though the PAC and SAI have been vested with the responsibility to secure financial accountability, the assurance of effective accountability however 2 World Bank(October 2001) Features and Functions of Supreme Audit Institutions, PREM Notes No. 59 2

3 does not depend solely on the specific roles of SAI and PAC but also on the wider financial governance environment in which the public sector operates. Some of the overriding considerations for such effectiveness are the quality and timeliness of financial statements and departmental performance reports and the disposition of the executive and bureaucrats to following up and implementing PAC-SAI recommendations. 9. For the purpose of this presentation however, I will limit myself to the excellent factors 3 which when adopted and reinforced will strengthen the PAC-SAI oversight relationship. These attributes will be treated as mutual expectations of PAC and SAI from each other. An attempt would be made to draw on the best practices in the relationship between the Ghana SAI and PAC to enrich the discussion. Some guiding principles on mutual expectations for SAI-PAC effectiveness 10. The PAC has been shown as the hub around which the accountability system in the Westminster model revolves with the SAI as the sole provider of unbiased and objective information and technical advise to the PAC in its work. There is the need for SAI and PAC to work closely together to maximise audit impact and thus achieve their joint objective of ensuring effective financial accountability by government. This responsibility can be achieved when the two bodies complement each other and coordinate their activities to obtain the needed synergies. Some of the considerations which can inform the building of bridges between PAC and SAI are been shown below as mutual expectations. PAC s expectations from SAI SAI produces user-friendly and easy to read reports and other outputs tailored to the needs of the targeted audience. Such reports must be expeditiously presented. o Ghana Audit Service (GAS) has since 2000 diversified its audit products from the narrow confines of Regularity 4 and Financial audits to include other specialised audits like Value for Money, Information Technology, 3 DFID (July 2005) Working with Supreme Audit Institutions, Briefing Notes 4 Article 187 of 1992 Constitution of the Republic of Ghana 3

4 Special Funds and Procurements 5. As the primary customer, views of PAC and other Select Committees of Parliament are sought in deciding audit areas. The overriding consideration for audits however remains areas of interest that will make the most impact on the citizenry. Reports are also written in plain English, devoid of jargons to a large extent. SAI is meticulous in ensuring that its audit opinions are defensible and based on sufficient, relevant and reliable evidence. o GAS is continuously building staff capacity and improving on audit processes using modern and emerging methodologies in keeping with INTOSAI standards and International Standards of Supreme Audit Institutions (ISSAIs) SAI monitors its own performance and reports against key performance indicators o Our Legislative Framework requires the Board of GAS to annually submit to Parliament its activity report showing achievements against targets set and reasons for unmet targets. SAI s audit recommendations are constructive and seeks to improve overall performance, motivating audited bodies to implement them o GAS endeavours to develop clear, specific, evidence based, constructive, practical and achievable and useful recommendations. The recommendations have to set out courses of action which will lead to financial savings or improved outcomes or both. The costs of the recommended actions must not outweigh the benefits. There is a regular liaison between SAI and PAC, preferably at the highest levels o GAS has a dedicated office under a Deputy Auditor-General who carries out the following activities: coordinates GAS s response to enquiries from Parliamentarians, by liaising with audit teams and senior management, as well as providing advice on the response monitors hearings and provides feedback to audit teams on committee activities and members concerns 5 Sections 13 and 19 of GAS Act 2000, Act 584 4

5 Organises the submission of Auditor- General s reports to Parliament and distribution to other stakeholders Coordinates and facilitates GAS participation in PAC and other Parliamentary meetings Attends to requests for information from Members of Parliament Facilitates contacts between GAS and Parliament and PAC, and Assists Deputy Auditors-General to establish a relationship with Parliamentary Committee Chairs and vice chairs SAI provides oral and written briefing in advance of public hearing o GAS technical staff formally present the reports to PAC members at an in-camera meeting where Audit professionals help PAC members and Clerks(Research staff) to understand the content of the audit reports o Prepare briefs and suggested questions and provide technical assistance to members during public hearings o Assist Clerks in writing draft reports on the hearings for presentation to the House after hearings. SAI s expectation of PAC Parliament is responsible to ensure that the framework for the independence 6 of the Auditor-General is in place, regarding the appointment of the Auditor- General, his tenure of office, removal from office, engaging and retaining qualified staff and ring fencing GAS budget Strengthened and formalised relation between PAC/SAI with Civil Society Organisations o GAS has institutionalised annual Accountability Lectures which is intended to bridge the expectation gap in the accountability process. Representatives of the various role players address such gatherings o Also instituted are Stakeholder Orientation and Stakeholder Awareness fora to project and improve GAS public image Policy neutrality o GAS is not expected to question the merit of policy but to audit the implementation of the policy. PAC should tow a similar line in order not to appear to be partisan 6 INTOSAI Standards embodied in the Lima Declaration on Auditing Precepts and the Mexico Declaration on Independence(INTOSAI,1997,2007) 5

6 o Focus of legislative oversight should mainly be on the performance of bureaucrats who are the spending officers and they should be the main witnesses at the public hearings. Where Ministers are called it should be for their role as policy initiators and also as Chairmen of the Audit Report Implementation Committees of the various ministries. Establish rules of conduct for PAC and provide with adequate staff support o The Standing Orders of Parliament provides for a 25 member PAC with 13 and 12 members from the majority and the minority caucuses respectively o PAC to be chaired by a member from the largest opposition party and operate on a consensual basis as to what issues need priorities, how committee meetings are organised and recommendations formulated 7 o Hold Committee meetings in public with the media in attendance o Tenure of the members of the Committee should ideally be for the life of the legislature, four years in the case of Ghana o GAS to provide technical support to the research staff of PAC PAC should have a formal system whereby responses by the executive are requested and expected in respect of SAI and PAC recommendations o The recommendations contained in the PAC report must be published and directed to Departments The government, and The Auditor-General for follow-up o The Government must respond within six months after the Parliamentary decision on the Auditor-General s report 8. Conclusion 11. In public financial management system, the functions of Supreme Audit Institutions and the Public Accounts Committees of Parliament which are exercised independently constitute the core external oversight mechanism by which the Executive is held accountable for the management of public funds and other resources. The quality of the oversight function performed by the two institutions depends on their independence and effectiveness and the level of cooperation between them. The good practices enumerated above when adopted and or 7 6 th Global Forum on Reinventing Government(May 2005) Audit and Legislative Oversight- Developing Country Perspective 8 Section 30 of Audit Service Act, Act 584 of

7 adapted and shared between the two key players and the other stakeholders in the informal sector, especially the media and CSOs, will go a long way to enhance the oversight responsibility. 12. Once again, I thank the organisers for the opportunity to share the Ghana SAI and PAC experiences in moving the oversight function forward. To my esteemed listeners, I thank you for your attention. 7

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