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