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order to improve implementation capacity and, in some countries, monitors spending, delivery and outcomes, and steers whole-of-government evaluations (OECD, 2014a). Despite playing an increasingly decisive role in policy-making, CoG institutions often suffer from limited capacity. Resource justification for strategic and steering activities can be difficult, particularly in a context of financial crisis. In times of fiscal prosperity, however, there may not be a focus on foresight and contingency planning. On average, OECD member countries’ CoG expenditure is an average of only 0.045% of government expenditure, and accounts for less than 0.1% of central government employment (OECD, 2014a). A lack of capacity limits the CoGs ability to systematically identify and assess risk, which highlights the need for a coherent and measured system of controls and regulations. Central steering may also be inhibited by the fact that CoG staffing, particularly at the top, is often linked to the electoral cycle. This emphasises that a longterm vision based on foresight is important for times of prosperity as well as times of constraint. SAIs have recognised the increasing pressure that has been either assigned to or accepted by CoG institutions to ensure coherence across government. While CoG institutions fall under the audit scope of SAIs, some SAIs are moving beyond the basic requirement of auditing for financial regularity and compliance and are looking at the capacity and efficacy of CoG institutions. In doing so, SAIs are filling a critical need within resource-constrained CoGs by providing information and insights about strategic planning.
6/10 Of peer SAIs have looked at:
7/10 Of peer SAIs have looked at:
The capacity and/or efficacy of central government units, including: ensuring the long-term vision is harmonised with other key documents (fiscal plans), and ensuring the long-term vision is reflected in ministries work plans.
The division of responsibilities between key actors involved in strategic planning
Examples of SAI work in this area include:
Brazil’s Tribunal de Contas da União (TCU) has looked at the executive’s multiyear planning system, the PPA, from various angles. An evaluation of the department of planning and strategic investments, and other related entities, was undertaken to analyse the adequacy of programmes and indicators listed in the PPA from 2008-2011 against objectives of government policy (TCU, 2009a). Later, a performance audit was used to describe and analyse how the PPA was structured for the period 2012 to 2015. This audit checked the extent to which new concepts introduced would incorporate innovation and seek to correct deficiencies identified in previous plans.
The UK’s NAO synthesised years of work on centre of government institutions to create a centre of government report (NAO, 2014a). Recognising its critical role, the NAO examined the centre of government (HM Treasury and Cabinet Office) and changes in recent years, touching on the effectiveness of the CoG’s strategic planning, leadership and co-ordination functions.
SUPREME AUDIT INSTITUTIONS AND GOOD GOVERNANCE: OVERSIGHT, INSIGHT AND FORESIGHT © OECD 2016
