OECD Public Governance Reviews Supreme Audit Institutions And Good Governance by Perpustakaan_Integriti

OECD Public Governance Reviews Supreme Audit Institutions And Good Governance

48 – 2 – SUPREME AUDIT INSTITUTIONS’ INPUT INTO POLICY FORMULATION measuring of the value of assets, overpayment for management services compared to other pension systems, and overstated revenues. The audit also found that ineligible recipients had received pension and severance payments. BAI provided recommendations for the GEPS and TP to better manage its assets, and notified the relevant ministries of the ineligible recipients of pension payments so that they could begin actions to recollect the money (Box 2.7). 

In 2012, the Netherlands Court of Audit undertook a review of human resource management that focused on the strategy and planning for central government personnel. The audit analysed the preparedness of central government for the increases in retirement and turnover in personnel predicted over the 10-year period from 2012 to 2022. The Court of Audit concluded that the lack of a strategic personnel plan significantly undermined its ability to anticipate and oversee the consequences of the changes. Planned spending cuts to the civil service between 2012 and 2014 compounded the need for strategic planning to ensure that staff necessary in the future retained their positions. The lack of planning prevented central government from steering the development of staff and responding to evolving needs (NCA, 2012).

Key Function 2: Budgetary planning Against the backdrop of the difficult economic and fiscal contexts experienced internationally over recent years due to the financial crisis or economic deceleration, the role of Public Financial Management (PFM) and budgeting is being reassessed to underscore the necessary linkages and inter-connections with other areas of public governance. This includes whole-of-government medium-term planning, performancerelated budgeting, full transparency and accessibility of budgetary information, identification and management of fiscal risk, and enhanced quality assurance throughout the different phases and functions of the budget cycle. Table 2.2. Key elements of budgetary planning Stage of the policy cycle

Key functions of a strategic and open state Strategic whole-of-government steering Budgetary planning

Policy formulation

Budgets are managed within clear, credible and predictable limits for fiscal policy, including the application of top-down budgetary management to align policies with resources for the medium-term.

Budgets are closely aligned with the medium-term strategic priorities of government.

Budget documents and data are open, transparent and accessible.

Provisions are made so that debates on budgetary choices are inclusive, participative and realistic.

Budgets represent a comprehensive, accurate and reliable account of public finances.

Longer-term sustainability and other fiscal risks are identified, assessed and managed prudently.

Establishing regulatory policy Creating risk management and internal control policies

Source: OECD (2015d), Recommendation of the Council on Good Budgetary Governance, www.oecd.org/gov/budgeting/Recommendation-of-the-Council-on-Budgetary-Governance.pdf. SUPREME AUDIT INSTITUTIONS AND GOOD GOVERNANCE: OVERSIGHT, INSIGHT AND FORESIGHT © OECD 2016

OECD Public Governance Reviews Supreme Audit Institutions And Good Governance

Articles inside

References

Notes

in EU agencies

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

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

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

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

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

systems (iSA-Gov

4.3. SAI activities in assessing policy evaluation and oversight

Taking stock: SAI activities in supporting policy evaluation and oversight

4.1. Key elements of evaluating for results and performance improvement

Notes

References

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

Government

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

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

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

3.5. SAI activities in assessing policy implementation

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

Taking stock: SAI activities in supporting implementation

Key Function 8: Exercise of internal control and risk management

3.1. Key elements of co-ordinating and communicating

Chapter 3 Supreme Audit Institutions’ input into policy implementation

References

Notes

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

workforce sustainability and population ageing

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

regulatory reform in Korea

Congress and the Executive

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

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

2.5. SAI activities in assessing policy formulation

Taking Stock: SAI activities in supporting policy formulation

2.3. Key elements of establishing regulatory policy

Key Function 3: Establishing regulatory policy

Key Function 4: Exercise of internal control and risk management

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

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

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

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

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

References

Chapter 2 Supreme Audit Institutions’ input into policy formulation

Notes

Key messages to SAIs: Being aware and prepared

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

The outcome: Considerations for all governance actors

1.2. Select SAI activities across the policy cycle

Chapter 1 Supreme Audit Institutions’ input into the policy cycle

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

Executive summary

TABLE OF CONTENTS

Acronyms and Abbreviations

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

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

TABLE OF CONTENTS