OECD Public Governance Reviews Supreme Audit Institutions And Good Governance

Page 148

146 – 4 – SUPREME AUDIT INSTITUTIONS’ INPUT INTO POLICY EVALUATION AND OVERSIGHT Box 4.5. The SAI of the Netherlands – auditing for accountability and inclusivity (continued) Good practices used

 The audit gave new insight to the parliament about the extent to which government fulfilled their obligations in the area of evaluation. In time of strict budgets, money must be spent wisely and the evaluation of effectiveness of policy is a necessary tool.

 The audit was combined with workshops and advice to ministries on how to strengthen their evaluation practice.

Lessons learned The Court learned that there may be good reasons not to evaluate policies. In the first audit, the Court did not explore this issue, which raised some questions by the ministries. The followup audit included justifications on why a policy had not been previously evaluated. .

Further reading 2012 Audit: www.courtofaudit.nl/english/Publications/Audits/Introductions/2012/05/Evaluati on_of_policy_effectiveness_in_central_government. The 2013 Follow up: www.courtofaudit.nl/english/Publications/Audits/Introductions/2013/06 /Evaluation_of_Policy_Effectiveness_in_Central_Government_Follow_up_audit. Sources: OECD Survey of Peer Supreme Audit Institutions; further reading links above.

Box 4.6. The SAI of South Africa - auditing for accountability and inclusivity The reduction of adult illiteracy is a worldwide objective of the United Nations Educational, Scientific and Cultural Organisation (UNESCO). Their Education for All (EFA) movement is a global commitment to provide quality basic education for all children, youth and adults. At the World Education Forum (Dakar, 2000), 164 governments pledged to achieve EFA and identified six goals to be met by 2015. Goal four specifically relates to illiteracy, and is as follows: “We hereby collectively commit ourselves to the attainment of achieving a 50% improvement in levels of adult literacy by 2015, especially for women, and equitable access to basic and continuing education for all adults.” The main objective of South Africa’s Kha Ri Gude campaign is to enable 4.7 million functionally illiterate and semi-literate adults, including people with disabilities, to become literate and numerate in one of the 11 official languages by 2015. This is intended to reduce the national rate of illiteracy by 50% by 2015, in line with the government’s EFA commitment made in Dakar in 2000. Millennium Development Goals on poverty reduction, women empowerment, HIV and AIDS eradication, environmental protection, and sustainable democratisation and peace building should also be achieved. A substantial ZAR 2.5 billion (South African rand) had been invested in the campaign by 2012, however, only 2.2 million (47%) of the targeted 4.7 million unschooled adults had completed or passed the tests relating to campaign. Although the average pass rate is 99%, considering the backlog and the average dropout rate of 18%, the planned completion target will only be reached in 2018.

Type Performance audit.

Objective ASGA’s audit set out to answer the following question: Was the Kha Ri Gude campaign economically, efficiently and effectively implemented to ensure the reduction of adult illiteracy in South Africa? SUPREME AUDIT INSTITUTIONS AND GOOD GOVERNANCE: OVERSIGHT, INSIGHT AND FORESIGHT © OECD 2016


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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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