OECD Public Governance Reviews Supreme Audit Institutions And Good Governance

Page 146

144 – 4 – SUPREME AUDIT INSTITUTIONS’ INPUT INTO POLICY EVALUATION AND OVERSIGHT

Box 4.4. The SAI of Korea – auditing for accountability and inclusivity Objective The Korean government has formulated and implemented various policies to tackle the housing shortage and to stabilise the housing of the middle and lower income families. However, according to BAI, these policies and programmes did not seem to produce the desired effects and may have caused various side effects, including: the privatisation of public development interests; destruction of comparatively favourable residences for middle and lower income families; and waste from suspension or delay of some programmes. BAI reviewed the appropriateness of the planning, implementation, and feedback stages, as well as institutional and programme performance. In The housing stabilisation policy and key programmes for the middle and lower income families, BAI provides alternative policy options that can contribute to housing stabilisation of middle and lower income families.

Type Performance audit.

Scope and methodology BAI analysed the whole process of core public housing programmes, including the programme planning stage, the implementation stage, and the feedback stage. The audit centred on the core programmes of rental housing and urban area improvement. The main target institutions for the audit were the housing policy-formulating government agency, housing policy-delivery public institutions, and local agencies.

Criteria Country laws/regulations (Framework Act on National Land); key national indicators on housing (housing supply rate, long-term rental rate).

Resources Approximately 90 staff days for the preliminary study and 60 staff days for the field audit, which included 12 professional experts.

Outcomes/benefits The audit pointed to an inconsistency between long- and medium-term housing supply plans. It found that an excess housing supply was caused by an inadequate supply plan that did not fully reflect the recent trends of low fertility and population aging. The following recommendations were made: 1) ensure consistency between medium and long term plans through efficient co-ordination; 2) take action to remedy the supply gap according to area and size; and 3) update the long-term housing policy by incorporating the changes in household type. The audit aimed to enhance the effectiveness of the government's housing policy by making housing supply plans more demand-oriented, and by specially responding to the needs of lowincome families.

Good practices used This was a unique performance audit as it reviewed the entire policy cycle of a major government programme through planning, implementing, and feedback stages. Following various recommendations to improve the performance of the programme, the government has taken action.

SUPREME AUDIT INSTITUTIONS AND GOOD GOVERNANCE: OVERSIGHT, INSIGHT AND FORESIGHT © OECD 2016


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Articles inside

References

7min
pages 153-159

Notes

2min
page 152

in EU agencies

3min
pages 150-151

4.7. The SAI of Brazil – audit for national development policy

4min
pages 148-149

4.6. The SAI of South Africa – auditing for accountability and inclusivity

4min
pages 146-147

4.5. The SAI of the Netherlands – auditing for accountability and inclusivity

2min
page 145

4.4. The SAI of Korea – auditing for accountability and inclusivity

3min
page 144

4.3. The SAI of Canada – auditing for accountability and inclusivity

7min
pages 141-143

systems (iSA-Gov

2min
page 140

4.3. SAI activities in assessing policy evaluation and oversight

2min
page 134

Taking stock: SAI activities in supporting policy evaluation and oversight

1min
page 133

4.1. Key elements of evaluating for results and performance improvement

7min
pages 123-126

Notes

1min
page 115

References

6min
pages 116-120

Chapter 4 Supreme Audit Institutions’ input into policy evaluation and oversight

1min
page 121

Government

4min
pages 113-114

3.3. The SAI of the Netherlands – assessing financial risk exposure of government

3min
page 112

3.2. The SAI of Poland – the annual state budget execution audit

3min
pages 110-111

3.1. Level of SAI activity in assessing key elements of policy implementation, by country

2min
page 105

3.5. SAI activities in assessing policy implementation

2min
page 104

3.4. Key elements in the exercise of internal control and risk management

6min
pages 100-102

Taking stock: SAI activities in supporting implementation

2min
page 103

Key Function 8: Exercise of internal control and risk management

2min
page 99

3.1. Key elements of co-ordinating and communicating

7min
pages 89-92

Chapter 3 Supreme Audit Institutions’ input into policy implementation

1min
page 87

References

9min
pages 81-86

Notes

1min
page 80

2.10.The SAI of Portugal – strengthening controls in state owned enterprises

1min
page 79

workforce sustainability and population ageing

2min
page 75

2.8. The SAI of South Africa – budget and strategic plan review

4min
pages 76-77

regulatory reform in Korea

2min
page 78

Congress and the Executive

6min
pages 72-74

2.5. The SAI of the Netherlands – linking evidence-based decisions with efficiency gains

2min
page 71

2.6. Types of assessment of key functions of policy formulation, by 10 surveyed SAIs

2min
page 66

2.5. SAI activities in assessing policy formulation

2min
page 65

Taking Stock: SAI activities in supporting policy formulation

2min
page 64

2.3. Key elements of establishing regulatory policy

7min
pages 56-58

Key Function 3: Establishing regulatory policy

2min
page 55

Key Function 4: Exercise of internal control and risk management

2min
page 59

2.3. Spending reviews: Australia, the Netherlands and the United Kingdom

12min
pages 50-54

2.4. Key elements of setting internal control policy and managing risk

9min
pages 60-63

2.2. Innovative and joint approaches to policy-making: Peru’s “Edu-Lab”

7min
pages 45-47

2.1. The Government of Finland’s OHRA “Steering System Reform Effort”

11min
pages 40-44

2.1. Key elements of strategic whole-of-government steering and planning

0
page 39

References

4min
pages 35-36

Chapter 2 Supreme Audit Institutions’ input into policy formulation

1min
page 37

Notes

2min
page 34

Key messages to SAIs: Being aware and prepared

5min
pages 32-33

Key Function 1: Strategic whole-of-government steering and planning

1min
page 38

The outcome: Considerations for all governance actors

3min
pages 29-30

1.2. Select SAI activities across the policy cycle

6min
pages 23-25

Chapter 1 Supreme Audit Institutions’ input into the policy cycle

2min
page 15

Why is the OECD undertaking this work? Integrating evidence into the policy cycle

2min
pages 16-17

Executive summary

0
pages 13-14

TABLE OF CONTENTS

2min
page 8

Acronyms and Abbreviations

1min
pages 11-12

1.1. Key functions of the policy cycle in a strategic and open state

2min
page 21

The report’s main findings: SAIs are active in assessing functions of the entire policy cycle

2min
page 22

TABLE OF CONTENTS

2min
page 7
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