150 – 4 – SUPREME AUDIT INSTITUTIONS’ INPUT INTO POLICY EVALUATION AND OVERSIGHT Box 4.7. The SAI of Brazil – audit for national development policy (continued) Further reading Preliminary Audit on the National Policy for Regional Development(TC 013 705 / 2009-6) www.tcu.gov.br/Consultas/Juris/Docs/judoc%5CAcord%5C20091204%5C013-705-2009-6MIN-JJ.rtf. Performance Audit on the Logic Model and Goals of the National Policy for Regional Development (TC 033 934 / 2011-8) www.tcu.gov.br/Consultas/Juris/Docs/judoc/Acord/ 20141211/AC_3564_49_14_P.doc. Monitoring of Recommendations of the Preliminary Audit (TC 015 133/2011-7) www.tcu.gov.br/Consultas/Juris/Docs/judoc/Acord/20120124/AC_0042_01_12_P.doc. Performance Audit on the Indicators of the National Policy for Regional Development (TC 037 079 / 2012-3) https://contas.tcu.gov.br/etcu/AcompanharProcesso?p1=37079&p2=2012& p3=3. Audit on the National Policy for Regional Development in the Multi-Annual Plan (PPA) and the Annual Budgets (TC 002 976 / 2013-7) www.tcu.gov.br/consultas/juris/docs/conses/ tcu_ata_0_n_2013_38.pdf. As a topic in the Audit on the End-of-Year Government Report in 2011 http://portal.tcu.gov. br/tcu/paginas/contas_governo/contas_2011/index.html and in 2012: http://portal2.tcu.gov.br/por tal/page/portal/TCU/comunidades/contas/contas_governo/Contas2012/index.html. Sources: OECD Survey of Peer Supreme Audit Institutions; further reading links above.
Oversight and accountability Box 4.8. The SAI of the European Union – assessing management of conflict of interest in EU agencies Type Performance
Objective The European Court of Auditors (ECA) assessed the policies and procedures in place, up until October 2011, for managing conflict of interest situations in four selected European agencies: the European Aviation Safety Agency (EASA), the European Chemical Agency (ECHA), the European Food Safety Agency (EFSA) and the European Medicines Agency (EMA). The objective of the audit was to answer one overall question: “Do the selected agencies adequately manage conflict of interest situations?” and two subsidiary questions: “Are there adequate policies and procedures in place to manage conflict of interest situations?” and “Have the selected agencies adequately implemented their own policies and procedures for the management of conflict of interest situations?”
Scope The four agencies were selected due to the vital decisions they make that affect the safety and health of consumers. The audit covered members of the management boards; members of scientific advisory panels, committees, forums, and other experts; members of boards of appeal; and stakeholder organisations. All participants play an important role in the scientific decisionmaking process and operational activities of the selected agencies. The audit was limited to the application of policies and procedures and did not assess specific situations, as this would have involved an intensive examination of the circumstances as well as arbitrary judgements. The audit also did not look at the procedures for the management of conflict of interest situations in procurement and recruitment procedures, as these are subject to the annual audits of the ECA.
SUPREME AUDIT INSTITUTIONS AND GOOD GOVERNANCE: OVERSIGHT, INSIGHT AND FORESIGHT © OECD 2016
