jaipur india 24-25 th february 2012 intosai-donor cooperation 4 th steering committee meeting

JaipurIndia24-25th February 2012

INTOSAI-Donor Cooperation

4th Steering Committee Meeting

09.00 Welcome(by Mr Vinod Rai, Comptroller and Auditor General of India; and Mr Terence Nombembe, Auditor General of South Africa and Chair of INTOSAI)

09.20 Opening remarks (by SC Chairs)

09.45 Agenda Item 1: Update on INTOSAI-Donor Activities (by Secretariat)

10.15 Agenda Item 2: 4th High Level Forum on Aid Effectiveness in Busan 2011 (by OECD-DAC Task Force on PFM and Secretariat)

10.45 Coffee break

11.15 Agenda Item 3: Global Call for Proposals (by Secretariat)

13.00 Lunch, hosted by the Office of the Comptroller and Auditor General of India

14.30 Agenda Item 4: Update on Pooled Fund (by Pooled Fund Task Force)

15.30 Agenda Item 5: Day 1 Summary and Decisions Taken (by SC Chairs)

19.30 Dinner hosted by the Office of the Comptroller and Auditor General of India

2

Agenda Day 1: 24th February

09.00 Presentation on ASOSAI Activities(by ASOSAI Secretariat)

09.30 Agenda Item 6: Database on SAI Capacity Development Support(by Secretariat)

10.00 Agenda Item 7: SAIs as Providers of Capacity Development Support(by Dr El Midaoui, Chair of the INTOSAI Capacity Building Committee)

10.30 Coffee break

11.00 Agenda Item 8: Performance Measurement Tools for SAIs (by Secretariat)

12.00 Agenda Item 9: Work Program 2012 (by Secretariat)

12.40 Agenda Item 10: Summary and Conclusions (by Secretariat)


14.30 Any other business, if necessary

3


Opening of the 4th INTOSAI-Donor Steering Committee Meeting

4


Agenda item No. 1.

Update on INTOSAI-Donor Activities - Implementation of the 2011 INTOSAI-Donor Cooperation Work Programme

5


2011 Work Programme

6

Task Deadline Status

Matching of remaining short term initiatives and donors (1st round of matching at global and regional level)

Continuous Continuous

Establish and launch databank of SAI support Nov 2011 üMapping of performance measurement tool for SAIs Dec 2011 üAssist task force of interested donors establishing a pooled fund

Nov 2011 Ongoing

Initiate a call for proposals targeting SAIs, INTOSAI regions and INTOSAI globally

Posted August 2011, response by early November 2011

ü

Awareness raising during INTOSAI and Donor forums Continuous Continuous

Facilitate SC leadership and SC meetings Continuous Continuous

Prepare draft 2012 Work Programme Dec 2011 ü

•8 regional and global activities matched with donors’ financing

7

Progress Reporting 2011

ISSAI implementation

CBC guides roll-out

Strategic Plans of CAROSAI and CREFIAF

Management Development in AFROSAI-E

Strategic Planning for SAIs in CREFIAF

INTOSAI-Donor Secretariat

Progress Report 2011

• Information and outreach activities

• Knowledge and competence centre on SAI capacity development

• Training for providers of capacity development support

• Facilitate SC leadership and SC meetings

8

Agenda item No. 2.

4th High Level Forum on Aid Effectiveness, Busan, South Korea

- by OECD-DAC Task Force on PFM and INTOSAI-Donor Secretariat

9


BUSAN GLOBAL PARTNERSHIP FOR EFFECTIVE DEVELOPMENT COOPERATION

11

Busan

Relevance of Busan HLF-4:

A summit about development, not just aid Active participation of developing countries Inclusive agreement on global co-operation for development

Donors, South-South co-operation partners, developing countries, civil society organisations (CSOs), private sector representatives and others.

Beyond the traditional “donor-recipient” dichotomy, with major South-South partners such as Brazil, China and India participating.

Political and technical dimensions Evidence showed that Paris Declaration aid effectiveness principles

continue to be valid and relevant More flexible design of building blocks for post-Busan implementation

12

Partner Country Priorities

Excerpt from Partner Country Position Paper (June 2011)

13

Task Force on PFM in HLF-4

14

Manila Consensus on PFM

MOU to Strengthen Accountancy

Profession

Guidance:

Benefits of Using Country PFM

Systems

Using Country PFM Systems

Supporting Capacity Development

in PFM

Stocktaking of PFM Diagnostic

Instruments

Supporting Supreme Audit

Institutions

Supporting Parliamentary Oversight

of the Budget (underway)

Sequencing PFM reform (underway)

www.oecd.org/dac/effectiveness/p

fm

Task Force on PFM outputs

http://www.oecd.org/dac/effectiveness/pfm

http://www.oecd.org/dac/effectiveness/pfm

15

Post Busan

16

Post Busan

PFM

PFM

PFM

PFM

17

Post Busan

Partnership for Development Cooperation:

Use of country systems remains central Default approach in development cooperation Cooperation in assessment of country systems using mutually

agreed diagnostic tools State the reasons for non-use, and discuss what would be required

to increase use, including any necessary assistance or changes for the strengthening of systems

Transparency Focus on transparent PFM (and aid information management)

systems, and strengthening the capacities of all relevant stakeholders to make better use of this information

18

Post Busan

New Consensus on More Effective Institutions for Development: Country leadership is key for building institutions with a focus on results,

change management, and effective sequencing of institutional change We need to build on the strategic roles of public financial management,

procurement and oversight functions for development effectiveness and transparency

The use of country systems in the delivery of external assistance can play a catalytic role in building effective institutions

Partner-led evidence gathering on institutional performance is critical to inform decision making and enable accountability

Systematic regional and global knowledge-sharing can facilitate learning on what works to make institutions more effective and reforms happen

New Deal for Engagement in Fragile States: Jointly identify oversight and accountability measures required to

enhance confidence in and to enable the expanded use and strengthening of country systems

Develop and use simplified, accountable fast-track FM and procurement procedures to improve the speed and flexibility of aid delivery in fragile situations

19

Post Busan

Transparency: Establish transparent public financial management (PFM) systems that

capture all forms of development resources Improve fiscal transparency policies and practices (including public

disclosure of revenues, budgets, expenditures, procurement and audits) Strengthen capacities among stakeholders, including the executive,

parliaments, audit institutions and civil society, to make better use of information

Support the Global Initiative for Fiscal Transparency (GIFT) Launched by the International Budget Partnership (IBP) in July 2011, aims to define

standards on the quality of fiscal information that should be provided to stakeholders for improved engagement and accountability

Climate Change Finance: Strengthen linkages between climate change finance and countries’

planning, budgeting and PFM systems

BUSAN GLOBAL PARTNERSHIP FOR EFFECTIVE DEVELOPMENT COOPERATION

4th High Level Forum – INTOSAI Perspective

21

Triangular Cooperation

Global Partnerships

National Institutions Transparency for accountability

Country Systems

Results

http://logopicturlogo.com/wp-content/uploads/2011/05/Un-Logo1.jpg

Brazil

Mozambique

Portugal

India

UK

Uganda

Triangular Cooperation - “It Takes 3”

Global Partnerships - 190 is not bad!

24

Agenda item No. 3.

Global Call for Proposals

- Summary of Proposals and Coordination of Support


Global Call for Proposals - Process

25

Date Activity

July SC decision on Global Call for Proposals

August Development of cover letter, application template, example proposals and guidance for applicants. Translation of documents into all INTOSAI languages + Russian and Portuguese.

September Launch through the INTOSAI regional secretariats, relevant committees and working groups, posted on IDI and INTOSAI websites.

October-December

Review of and provision of feedback on 51 draft applications. Translation of proposals and feedback needed for 27 proposals.

Late December Deadline for submitting proposals

30 January Distribution of summary of the 55 proposals to SC

ASOSAI

AFROSAI-E CREFIAF

EUROSAI

CAROSAI

ARABOSAI

OLACEFS

PASAI

AFROSAI-E

ARABOSAI

ASOSAI

Barbados

Bhutan

Burundi

Cape Verde

CAROSAI

CREFIAF

Djibouti

Global - INTOSAINT

El Salvador

Honduras

Kiribati

Lesotho

Macedonia

Maldives

Moldova

PalestineJordan

Panama

PASAI

Samoa

Sao Tome & Principe

Seychelles

Sierra Leone

St. Vincent & the Grenadines

St. Lucia

Tonga

Trinidad & Tobago

Tuvalu

Uganda

Yap (Federated States of Micronesia)

Afghanistan

Mongolia

Nepal

Viet Nam

Yemen

Madagascar

Ecuador

Chile

Argentina

Paraguay

Brazil

Venezuela

Gabon

TunisiaAlgeria

Mauritania

Zambia

Zimbabwe

SudanMali

Chad

Central African

Republic

27

AFROSAI-E

CREFIAF ARABOSAI ASOSAI CAROSAI EUROSAI OLACEFS PASAI Global

Regional 1515823 2722100 965000 327285 9502000 0 0 925500 483170

Country Level 33223009 10373285 7907476 7073712 663230 1631450 10053234 2839986 0

2,500,000

7,500,000

12,500,000

17,500,000

22,500,000

27,500,000

32,500,000

37,500,000

Support

Sought

(USD

)

28

Number of proposals targeting0

5

10

15

20

25

30

35

Financial Audit Capacity Performance Audit CapacityIT Audit CapacityOther Specialized Audit CapacityCompliance Audit Capacity

15 proposals are aimed at ISSAI implementation

Audit Capacity

Organizational Capacity

Infrastructure

Administrative Services

External Stakeholder Relations

0 5 10 15 20 25 30 35 40 45 50

43

32

27

24

18

Number of proposals

What do the SAIs seek support for?

• 75 % of the proposals include a request for anexternal implementing partner

• Of these, all would like a partner from the INTOSAI community

• Great diversity of proposed peer implementing partners: India, Brazil, Costa Rica, Argentina, Mexico, Chile, Morocco, Tunisia, Kuwait, Lithuania, Romania, Poland, INTOSAI regional secretariats, regional audit offices in Australia, Canada and France

• 23 proposals contain elements of south-south cooperation

Strong interest for peer-peer cooperation

29

Global Call for Proposals – Way Forward

30

SC Meeting

After SC Meeting

31 March 24 May 31 May Until Next SC Meeting

At Next SC Meeting

Beyond Next SC Meeting

Overview of Current Indicative Interest

Communication to Applicants on Current Position

Database Populated

Target Date for All Indications of Interest

Communication on all Indicative Interest

Further Matching, Including Via Pooled Fund

Report on Status and Decision on Way Forward

Standing Mechanism for Funding Applications

Points for discussion

1. Agreement on the way forward?

2. How to support the weakest SAIs/proposals?

3. Open invitation for response from potential providers of support?

31

Agenda item No. 4.

Update on Pooled Fund

- Progress Report from Pooled Fund Task Force

32


33

Rationale• Scale up support to SAIs in developing countries• Enhance effectiveness of support:

Allocative efficiency – global flow of funds reflects need and agreed priorities, not individual donor preferences

Support based on SAI-led strategic plans Support aligned and harmonized with SAI-led plans Reduced transaction costs for SAIs and donors

• Enable donors with a presence in a small number of countries to have a wider global impact

SAI Capacity Development Fund

INTOSAI-Donor Memorandum of Understanding22. INTOSAI representatives will provide technical views, suggestions and other views, but will refrain from involvement in any decisions relating to funding in order to avoid any conflict of interest and preserve auditor independence.

34

Created at 4th SC in Washington, July 2011

Pooled Fund Task Force – Members

http://en.wikipedia.org/wiki/File:UKaid_logo.png

http://www.irishaid.gov.ie/

http://diplomatie.belgium.be/en/

Agenda item No. 5.

Day 1 Summary and Decisions

35


09.00 Presentation on ASOSAI Activities(by ASOSAI Secretariat)

09.30 Agenda Item 6: Database on SAI Capacity Development Support(by Secretariat)

10.00 Agenda Item 7: SAIs as Providers of Capacity Development Support(by Dr El Midaoui, Chair of the INTOSAI Capacity Building Committee)

10.30 Coffee break

11.00 Agenda Item 8: Performance Measurement Tools for SAIs (by Secretariat)

12.00 Agenda Item 9: Work Program 2012 (by Secretariat)

12.40 Agenda Item 10: Summary and Conclusions (by Secretariat)


14.30 Any other business, if necessary

36


Presentation on ASOSAI Activities

- by ASOSAI Secretariat

37


Agenda item No. 6.

Database on SAI Capacity Development and Support

- by INTOSAI-Donor Secretariat

38


39

www.saidevelopment.org

Purpose of the database

• Coordination of capacity development support to SAIs

• Better decision making on support to SAIs

• Analysis of the support provided

40

What should be registered?

• All projects/programmes targeting SAIs, regardless of size

• Ongoing, planned and proposed initiatives

Agenda item No. 7.

SAIs as Providers of Capacity Development Support

- by Dr El Midaoui, Chair of the INTOSAI Capacity Building Committee

48


Agenda item No. 8.

Performance Measurement Framework for SAIs:Mapping of Existing Tools and Proposed Way Forward

- by INTOSAI-Donor Secretariat

49


Rationale for Assessing SAI Performance

• Model organizations embrace continual improvement INTOSAI and SAIs measure and enhance performance

• Capacity Development Identify strengths & weaknesses Monitor progress

• Communicate the Value and Benefits of SAIs

• Demonstrate performance improvements over time

• ISSAI 20: report publicly on performance

50

Mandate: Johannesburg Accords

51

Responsibility: Working Group on the Value and Benefits of SAIs

Task: Develop further credible measurement tools to support evaluations in terms of [the framework for Communicating and Promoting the Value and Benefits of SAIs]

Collaborating with: • INTOSAI Capacity Building Committee• INTOSAI-Donor Steering Committee

Cognizance of: Tools that are already available at the level of… international organizations

Timetable: For consideration at XXI INCOSAI in 2013

• Decision at 2nd SC meeting Johannesburg 2010 and inclusion in 2011 Work Programme for INTOSAI-Donor Steering Committee:

”Mapping and possible development of a performance measurement tool for SAIs in cooperation with the INTOSAI Working Group on the Value and Benefits of SAIs”

• IDI coordinator for WGVBS Task Team

52

Mandate: INTOSAI-Donor SC

53

Agreed Working Group Structures

INTOSAI Working Group on the Value and Benefits of SAIsOversight and Direction

Task TeamDevelopment of SAI

Performance Measurement Framework

Coordinator: INTOSAI-Donor Secretariat

Reference GroupTechnical Advice, Review

and Quality Assurance

INTOSAI Congress (2013)INTOSAI-Donor Steering Committee

Approval

Coordination with INTOSAI Committees and Working Groups (2011)

INTOSAI Capacity Building Sub-Committee 1, London, June

INTOSAI-Donor Steering Committee, Washington, July

INTOSAI Working Group on the Values and Benefits of SAIs, Jamaica, August

INTOSAI Capacity Building Steering Committee, Marrakesh, September

INTOSAI Capacity Building Sub-Committee 3, Vienna, September

INTOSAI Task Force on SAIs Information Database, Mexico, September

INTOSAI Governing Board, Vienna, October

INTOSAI Capacity Building

Committee Members

INTOSAI-Donor Steering Committee

Members

Other Groups:PEFA Secretariat,

International Budget

Partnership

INTOSAI Capacity Building

Committee Members

INTOSAI-Donor Steering Committee

Members

Task Team Membership

54

Task Team WGVBS INTOSAI CBC INTOSAI-Donor SC

Others

IDI (INTOSAI-Donor Secretariat) – Coordinator Observer Observer Secretariat

AFROSAI-E X

National Audit Court, Bahrain X

Tribunal de Contas da União, Brazil X

Contralor General de la República, Chile X

CREFIAF X

Bundesrechnungshof (Germany) X SC, CBC, SC1, SC2, SC3 chair

Office of the Comptroller and Auditor General, India X

Inter American Development Bank X

Auditoría Superior de la Federación, Mexico X

Accounts Chamber of the Russian Federation X

UK NAO X SC, CBC, SC1 chair

Reference Group Membership

55

Reference Group WGVBS INTOSAI CBC INTOSAI-Donor SC Others

African Development Bank X

Office of the Auditor General, Canada X CBC, SC1

Rigsrevisionen, Denmark SC, CBC X

Riigikontroll, Estonia CBC, SC1, SC3

European Commission X

European Court of Auditors CBC, SC3

Global Reporting Initiative (GRI) X

International Budget Partnership X

Board of Audit, Japan SC, CBC, SC1

Netherlands Court of Audit CBC, SC1

Riksrevisjonen, Norway CBC, SC1 X

OECD X

PASAI X

PEFA Secretariat X

Riksrevisionen, Sweden X CBC, SC1 X

World Bank X

Mapping of Tools for Assessing Performance of Supreme Audit

Institutions

56

Mapping – methodology • Objective: Are there tools that meet the criteria for a

single, global SAI Performance Measurement Framework (PMF)?

• 20 frameworks and tools identified and analyzed against 12 criteria approved by the WGVBS

• Desk study and correspondence with relevant stakeholders

• Received comments to first draft from members of SAI PMF Task Team and Reference Group

57

58

Criteria for an effective SAI PMF

1. Comprehensiveness: Broad coverage of the key domains of an SAI’s performance and its contribution to accountability, transparency, good governance, and the sound utilization of public funds

A. Outcomes of SAI Performance (Contribution of SAI):1. Audit Coverage2. Timeliness of Submission of Audit Reports3. Number of Performance Audit Reports4. Follow Up of Audit Recommendations5. Public Availability of Audit Reports

Domains of SAI Performance (Outputs)B. Independence and Legal FrameworkC. Human ResourcesD. Audit Standards and MethodologyE. Governance and Corporate SupportF. External Stakeholder Relations

59

2. Objectivity: Indicators to measure performance and progress are objective

3. Subjectivity: Subjective factors can also be captured, e.g. through a narrative performance report

4. International agreement: Performance indicators and measurement scales reflect agreed international standards (such as the ISSAIs) and international good practices where available

5. Relevance (to all countries): Developed for and/or used by all types of SAIs, regardless of their administrative heritage or level of development

6. Performance Improvement: Enables an understanding of strong or weak performance, and is designed to contribute to performance improvement

7. Progress: Facilitates the consistent measurement of SAI performance (at different levels of the results chain) over time

60

8. Consistency: Coverage is not inconsistent with SAI related indicators in the high-level PEFA framework (PI-10 (iv) and PI-26) with respect to assertion of good practice and location in the results chain

9. Compliance: Measures actual audit practices, as well as the quality of the SAI’s legislative / regulatory framework and internal guidelines / manuals

10.Quality Assurance: Appropriate arrangements are defined and applied to ensure an independent review of the assessment, and disclosure of the nature of the review

11.Brevity: Comprises the minimum number of performance indicators possible to cover key aspects of an SAI’s performance, so as make the tool of practical benefit to SAIs

12.User-Friendly: facilitates easy use by SAIs as self assessment or peer assessment tool

61

62

Criteria

1. Comprehensive-ness

2. Objectivity3. Subjectivity4. International

Agreement5. Relevance to All

Countries6. Performance

Improvement7. Progress8. Consistency9. Compliance10. Quality

Assurance11. Brevity12. User-friendly

Mapping Exercise

Frameworks Covering the Whole/Large Parts of the

Public Financial Management (PMF)

System

• PEFA (Public Expenditure and Financial Accountability) Performance Measurement Framework

• Public Expenditure Review (World Bank)

• Country Financial Accountability Assessment (World Bank)

• Fiscal Transparency Report on the Observance of Standards and Codes (ROSC) (IMF)

• Commonwealth PMF Self Assessment Tool

• Open Budget Survey • European Commission (EC) FIN

Operational Assessment• Gap Analysis on Public Sector

Accounting and Auditing (World Bank)• Accounting and Auditing ROSC (IMF)• EC / SIGMA Assessment Report on

External Audit• IADB Guidelines on the Determination

of the Level of Development and Use of PFM Systems

Frameworks for Assessing SAIs

• Capacity Building Needs Assessment (IDI)

• Institutional Capacity Building Framework, Survey and Quality Assurance Review (AFROSAI-E)

• Peer Review Guide and Checklist (INTOSAI CBC)

• SAI Maturity Model (SAI UK)• SAI Pre-assessment Report (SAI

Norway)• PASAI Capability Model• SAI Capacity Building Guide (INTOSAI

CBC)• AfDB SAI Capacity Assessment

Diagnostic Tool

63Criteria Tool

Comprehensive-ness

Objectivity Subjectivity International Agreement

Relevance to all Countries

Performance Improvement

Progress Consistency Compliance Quality Assurance

Brevity User friendly

Frameworks for SAI assessments

Capacity Building Needs Assessment (IDI)

Institutional Capacity Building Framework Survey (AFROSAI-E)

Quality Assurance Review (AFROSAI-E)

Peer Review Guide and Checklist (INTOSAI CBC)

SAI Maturity Model (UK NAO)

SAI Pre-Assessment Report (OAG Norway)

PASAI Capability Model

SAI Capacity Building Guide (INTOSAI CBC)

AfDB SAI Assessment Tool

Frameworks covering the whole / large parts of the Public Financial Management (PFM) system

PEFA

Public Expenditure Review

Country Financial Accountability Assessment

Fiscal Transparency ROSC

PFM Self Assessment Tool

Open Budget Survey

ECFIN Operational Assessment

World Bank Gap Analysis

Accounting and Auditing ROSC

EC / SIGMA Assessment Report on External Audit

IADB PFMS Tool

Conclusions• No existing tool meets all the defined criteria, but

the criteria can be met if the strengths of a few tools are combined:

PEFA: Compactness, evidenced-based storyline, quality assurance and ability to monitor progress over time

AFROSAI-E Capacity Building Framework and IDI Needs Assessment Guide: Comprehensive coverage of SAI performance

64

• IDI Guide: Change management approach

• AfDB and IADB tools: Combination of SAI focus, objective measurement and brevity

Other relevant tools

World Bank Gap Analysis• Open Budget Index• Fiscal Transparency ROSC (IMF)• Accounting and Auditing ROSC (World Bank)

65

Recommendations

• WGVBS Task Team starts to work on the development of a new, global SAI PMF…

• …while building on the most relevant existing tools and soliciting input from a wide range of stakeholders

• Aim: Meet as many of the criteria as possible

66

SAI Performance Measurement Framework:

Concept Note

67

Timetable

68

2011, Q3 2011, Q4 2012, Q1 2012, Q2 2012, Q3 2012, Q4 2013, Q1 2013, Q2 2013, Q3 2013, Q4

Mapping Existing SAI Measurement Tools

Concept Note for SAI PMF

Draft SAI PMF

Pilot and Revise SAI PMF

Global Consultation

Finalize, Approve & Issue SAI PMF

WGVBS: Approve for Pilot WGVBS:

Approve for Congress

WGVBS: Set

Direction

R1

R: Progress Reporting Milestones

R2

R3 R4

R5 R6

R7

Decisions of the SAI PMF Task Team(Oslo Workshop, January 2012)

• SAIs are the primary stakeholdersEnable SAIs to demonstrate their value and benefitsContribute to capacity development

• Measure both external performance and internal capability• Combine standardized and localized performance

measures• Recognize critical factors outside direct control of the SAI

SAI’s legal framework and independence from executive Public financial management environment

Accounting and financial statements Legislative scrutiny of external audit reports

• ISSAI framework is the agreed statement of international good practice

69

70

B. Independence and Legal Framework

3 indicators

A. SAI Results

5 indicators

C. Human Resources

3 indicators

D. Organisation and Management

3 indicators

E. Audit Standards and Methodology

3 indicators

F. Communication and Stakeholder Management

3 indicators

Contribution to Public Financial Management, Governance and Tackling Corruption

SAI Environment

SAI Capability

Impact

Public Financial Management Environment

SAI Results

SAI Performance Measurement Framework – Proposed Structure

Indicator Design• Inspired by PEFA• Make use of different dimensions within each indicator• But adopt the INTOSAI Capability Framework concept –

numerical levels of development

71

SAI is not Established or does not Function

LEVEL 0

Founding Level

LEVEL 1

Established Level(Follows ISSAIs)

LEVEL 3

Managed Level(Continual improvement)

LEVEL 4

Development Level

LEVEL 2

SAI provides a basis for legal and financial accountability within

the executive

SAI provides a basis for accountability for

the use of public resources

SAI provides a basis for accountability for

Government performance

SAI is an enabler of improved

Government performance

SAI Performance Report

Summary assessment: Performance across 6 domains, impact of overall performance, prospects for reform

1. Introduction2. Country and SAI Background Information 3. Assessment of the SAI’s Environment, Capability and

Results Assessment against six domains of SAI performance Impact of the PFM system on SAI effectiveness

4. SAI Capacity Development Process Annex 1: Performance Indicator Summary & Tracking Performance Over TimeAnnex 2: Sources of Information & Evidence to Support Indicator Scoring

72

• Key for reader to understand the SAI’s performance in the context of the wider operating environment

• Brings together indicator scores to tell a coherent story

Using a Future SAI PMF – Response to Key Challenges

• DECISION TO UNDERTAKE SAI PMF: SAI in consultation with INTOSAI regional bodies (& donors where relevant)

• QUALITY ASSURANCE: each SAI PMF to disclose the nature of quality assurance process applied INTOSAI regions well placed to undertake QA, given

familiarity with SAIs in their region INTOSAI-Donor Secretariat could offer a QA service covering

[i] correct use of tool [ii] sufficiency of evidence (as per PEFA Secretariat, subject to resources)

• PUBLICATION: SAIs decide what to publish, when & how General principle that SAI PMF assessments should be

published within set period of being finalized Provides a basis for implementing ISSAI 20

73

Agenda item No. 9.

Work Programme 2012

74


2012 Work Program (1)

75

Task Priority for 2012

Responsibility Deadline

1) Update and 2) administer the SAI Capacity Development Database

HIGH 1) All SC members2) Secretariat

1) 31 March2) Continuous

Matching of initiatives submitted under the Global Call for Proposals and donors

HIGH Secretariat October 2012

Establish SAI Capacity Development Fund (pooled fund)

HIGH Pooled Fund Task Force

October 2012

SAI Performance Measurement Framework – 1st draft and commence pilots

HIGH SAI PMF Task Team(Coordinator / Secretariat)

December 2012

Support CBC work on strengthening SAI supply side

MEDIUM Secretariat Autumn

Awareness raising and communication activities targeting INTOSAI and donors

MEDIUM Secretariat Continuous

Facilitate SC leadership and SC meetings HIGH Secretariat Continuous

2012 Work Program (2)

76

Task Priority for 2012

Responsibility Deadline

Review of funding levels of SAIs (possibly linked to future INTOSAI stock taking)

LOW To be discussed with appropriate INTOSAI bodies

TBC

Building capacity of SAIs to develop funding proposals

MEDIUM Regions with support from Secretariat

Initiate in 2012

Acting as a knowledge centre and repository to enhance coordination of support to SAIs

MEDIUM Secretariat Continuous

Explore the question of SAI involvement in the audit of extractive industries and INTOSAI engagement with the Extractive Industries Transparency Initiative (EITI)

LOW Secretariat to coordinate with INTOSAI bodies, OAG Norway, EITI, DFID, NORAD, IMF etc.

TBC

Agenda item No. 10.

Summary and Conclusions

77


Next Steering Committee Meeting

• Indicative dates?

• Location?

78

Closing Remarks


jaipur india 24-25 th february 2012 intosai-donor cooperation 4 th steering committee meeting

Documents

pfm slide

intosaidonor secretariat

development donors

pfm outputs

pfm mou

post busan

country pfm systems

intosai regions