How can governments better learn from the past, make sound choices in the present, and think strategically about the long-term and the future? How can citizens be more confident that policy decisions are taken with their needs in mind? In a demanding and increasingly complex fiscal and policy environment, it is critical to consider the valueadded of all stakeholders in the Executive, Legislature and civil society, including independent actors like supreme audit institutions (SAIs), when answering these questions.

In an era that emphasises “doing more with less”, governments are being held accountable not only for the execution of the public budget, but for the effective, efficient, and economical use of taxpayer’s money. Through their traditional role in external oversight of government accounts, SAIs form a critical link in a country’s accountability chain. Yet, this is not the only avenue through which SAIs can support good governance.

There is untapped potential in the evolved role of SAIs to go beyond their traditional oversight role and link their work into policy making and policy decisions. It is through this process that SAIs can provide insight to improve the functioning of processes and programmes, and foresight to aid governments in adapting to future trends and risks. Such evidenced-based contributions to addressing systemic issues can lead to better policy formulation, implementation and evaluation.

Leading SAIs from across four continents, including Brazil, Canada, Chile, France, Korea, the Netherlands, Poland, Portugal, South Africa and the United States shared insights on how SAIs make valuable contributions to the policy cycle and good governance. This report provides examples and case-studies of innovative audit approaches that use cross-cutting perspectives to provide oversight, insight and foresight. For instance, SAIs provide insight to reduce duplication, fragmentation and overlap in government, and others assess the preparedness of government to address long-term policy challenges, such as climate and demographic change.

SAIs can contribute to a policy delivery chain that withstands the weight of short, medium, and long-term challenges. Insight and foresight activities are often ad-hoc, as this study shows, and SAIs can face both endogenous as well as exogenous factors that can limit such contributions to the policy cycle. This report offers forward-looking recommendations on ways for SAIs to evolve as well as to overcome such limitations, thereby reinforcing a whole-of-government approach to establish better policies for better lives.

Angel Gurría, OECD Secretary-General

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Foreword

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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

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OECD Public Governance Reviews Supreme Audit Institutions And Good Governance