Strengthening Capacities of Supreme Audit Institutions Transregional Programme for the Public Debt...

Strengthening Capacities of Supreme Audit Institutions

Transregional Programme for the Public Debt Management Audit 2008 – 2011

Annual Meeting of the INTOSAI Working Group on Public Debt

Lithuania, 9-10 June 2011

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Presentation PlanOverview of the IDI – WGPD Cooperation

The IDI – WGPD Capacity Building Programme on Public Debt Management Audit (PDMA) 2008 - 2011

Programme Design and Status of Activities

Achievements and Lessons Learned

Upcoming Events

Draft Public Debt Audit Guide

The INTOSAI – Donor Cooperation SecretariatMemorandum of Understanding Global Stock taking 2011 – Public Debt Audit?Action Plan 2010 - 2011

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The IDI – WGPD CooperationChampions Programme, OLACEFS, 2002 - 2004

Public Debt Audit (PDA) Programmes in the RegionsWorkshop on the PDA (English), ASOSAI, 2004

Workshop on the PDA (Russian), EUROSAI, 2006

Symposium on the Public Debt Audit (Spanish), OLACEF, 2006

Transregional Programme on the Public Debt Management Audit (English and French), 2008 – 2011

ASOSAI’s Workshop on PDA, November 2011

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The IDI – WGPD Cooperation• Materials in four languages: Spanish, Russian, English and

French

• A pool of public debt auditors in 6 INTOSAI regions

• More global joint-efforts by different key players: • INTOSAI Working Group on Public Debt and Subject Matter Experts

from its members • Debt Management and Financial Analysis (DMFAS) Programme of

the United Nations on Trade and Development (UNTACD)• The United Nations Institute for Training and Research (UNITAR)• The Commonwealth Secretariat (COMSEC)• The World Bank

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Programme Design Transregional Programme on Public Debt Management Audit

Objective :To enhance both professional staff development and organisational

capacity of target SAIs in public debt management audit

1. Web based course on PDMA in 2 languages

2. 31 SAI Audit teams trained

3. Completed PDM Audit

4. PDMA guidance

1. Institutionalisation of PDMA

2. Acceptance of audit recommendations

3. Enhancement of the PDM

4. Regional bodies run similar programmes

5. Other SAIs request and use the materials

Output Outcome

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Pilot Audit (1)Objectives:

Execution of audit plan (audit design matrix and calendar) developed in the audit planning meeting

Pilot use of the draft audit guide

Outputs:All 29 audit teams completed their pilot audits

Submitted Final Audit Reports or Draft Audit Reports or Summary

Inputs for the improvement of the Draft Audit Guide

Activities (April 2010 – February 2011)Audit activities: data collection, analysis and draft audit report ready for the audit review meeting

Support activities: On-line support and On-site support

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Pilot Audit (2)Topics SAIs

Public Debt Legal Framework Pakistan

Debts Strategy & Organisational Framework

Senegal, Djibouti

Public Debt Reporting Albania , Bangladesh, Fiji , Liberia, Mongolia, Moldova , Philippines, Rwanda, Ukraine, Zambia, Yemen, Algeria

Loan Guarantees Kenya

Debt Servicing Malawi, Gabon

Borrowing Activities Macedonia, Romania, Indonesia, Lithuania, Vietnam, Madagaskar, Burundi

Debt Management Operation Zimbabwe, Togo

Public Debt Information System Ethiopia, Uganda

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Audit Review Meeting (1)28 SAIs

French-speaking Group: 6 CREFIAF, April in Morocco

Two English speaking Groups10 SAIs (AFROSAI E & EUROSAI), March in Zambia

12 SAIs (ARABOSAI, ASOSAI, EUROSAI, PASAI), March in Philippines

ObjectivesProvide peer and experts’ review on draft audit reports

Discuss draft audit guide and Individual SAI’s action plan

OutputsRevised draft audit reports subject to the SAI’s approval

List of feedback on draft audit guide

An individual SAI’s Action Plan – Output and Outcomes

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Audit Review Meeting (2)Activities

Agree on review criteria

ISSAIs and national standards

Structure, elements and contents/subjects

(Audit design matrix - audit findings

Group Presentation, Peer-review, face-to-face consultation

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Evaluation – Reaction and LearningTo what extent the meeting met the objectives?

To what extent your level of knowledge and skill increased BEFORE and AFTER the meeting?

What obstacles do you anticipate to apply what you have learned?

Was the meeting expert/instructor-centered or Learner-centered?

How did you find the performance of the expert team?


Public Debt System Training (1)

New activity of the Programme - 8 AFROSAI-E & 6 CREFIAF

ObjectivesTo train on the basic functionalities and controls built in the public debt systems

Outputs39 auditors trained (8 SAI of AFROSAI-E and 6 SAIs of CREFIAF)

Training materials - two system (DMFAS6 & CS DRMS)

Activities: 5 day practicum on the following topics:

Overall functionalities of the system

Capturing information on the life cycle of a debt instrument

Validation aspects

Statistic and Reporting

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Public Debt System Training (2)

Evaluation – Reaction and Evaluation

To what extent the system training met the objective?

To what extent your level of knowledge and skills increased BEFORE and AFTER the training?

How did you find the performance of the instructor team?

How can we improve the basic debt system training for auditors?

Put it in the context of audit process and procedures

How the training would make a difference in your future public debt audits?

From around the computer (black box) to with and through the computer

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Programme AchievementsProgramme Outputs

Web-based course in 2 language? Done

31 SAIs audit team trained? 29 audit team

Completed PDM audit (planning, execution and tabled report)?

Public Debt Audit Guide adopted? Not yet

Programme OutcomesSAI Action Plan: Institutionalisation of the PDMA? Acceptance of the audit recommendations? Enhancement of the PDM in the countries?

Similar programme taken up by Regional Bodies?

ASOSAI (November 2011), AFROSAI-E (the pipeline), OLACEF ?

Other SAIs request and use the materials developed in the programme?

Programme Evaluation – 2012/2013

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Transregional: Diversed knowledge and experienceAudit standards and practices

Type of audits

Report writing

Learning community and process

Commitment from participating SAIs

Confidentiality issues

Online and on-site support

Cooperation with programmes partners, SMEs & host SAIs

Lessons Learned

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Wrap-up Meeting (#11)Finalise the audit guide

IDI, SMEs and Representatives of Participants

Portugal, 21-29 September 2011

Exit Meeting (#12)Lessons learned and the way forward

IDI and Partners

Swiss, November 2011

Upcoming Activities

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Finalisation of Programme OutputsFinal audit reports – participating SAIs

Audit Guide – WGPD, SAIs, resource persons

Achievement of Programme Outcomes Implementation of Action Plan – participating SAIs

Supports Required

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Public Debt Audit Guide (1)

Objectives: Practical audit guide and pilot audit experience

Status1st Draft and feedback from SMEs (Dec 2010)

Feedback from participants (March/April 2011)

Revised draft to circulated to the stakeholders (June – August 2011)

Finalisation in September 2011 (Wrap-up Meeting)

Feedback:Type of audits

Audit phase: planning, execution and reporting

Audit Design Matrix

Tools, templates, case studies, summary of audit reports

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Public Debt Audit Guide (2)

Revised DraftIntroduction

Planning Public Debt Audits – Audit Design Matrix

Auditing Public Debt Topics

Writing Public Debt Audit Report

Glossary

Appendixes

Final Draft?Request comments and feedback from members of the INTOSAI WGPD, participating SAIs, programme partners

Final comments by 31 August 2011

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Resource Persons

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INTOSAI WGPD and respective SAIs

Mrs. Teresa Nunes – SAI Portugal

Mrs. Regina Chilupula – SAI Zambia

Host SAIs: Zambia, Philippines, Morocco

Mr. Jose R. Oyola, former US GAO

DMFAS-UNCTAD

Mrs. Roula Katergi, Mr. Gabor Piski, Mr. Gilberto Zabadl

Commonwealth Secretariat:Mr. Mac Banda and Mr. Joseph Maro


INTOSAI-Donor CooperationObjectives of Memorandum of Understanding

• Consistent with the principles on aid effectiveness found in the Paris Declaration and Accra Agenda for Action and shall ensure a more strategic, coordinated, and harmonized approach to building SAI capacity in developing countries.

• A common approach for increased strategic focus and coordination for donors and the SAI community in strengthening SAI capacity in developing countries.

• A variety of mechanisms for facilitating donor funding and support in line with donor mandates, priorities, and requirements.

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Steering Committee

• Highest forum, supported by a Secretariat.

• Comprises all donor signatories and nine SAIs appointed by INTOSAI.

• Will meet semi-annually and is open to observers

• Joint chairs and vice chairs from the donor and INTOSAI communities.

Chairs are the World Bank and the SAI of Saudi Arabia.

Vice chairs are the United Kingdom’s Department for International Development (DFID) and the SAI of U.S.A.

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Global Stocktaking Report 2010

Population and Response Rate

Take stock of• SAI Mandate and Performance• SAI-owned strategic and development action plans • Receipt & Provision of capacity development support• Needs Assessment & Indicative Funding Gaps• Strengthening Provision of Support• Good practices

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Population and Response Rate

Stocktaking Population:

All members of INTOSAI and/or INTOSAI Regional organizations

• 204 SAIs• 8 INTOSAI Regional and Sub-regional Secretariats

Response Rate: • 183 SAIs in total (response rate: 90,2%)• 172 INTOSAI members (response rate: 92,1%)• 100% for Regional and Sub-Regional Secretariats

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Strategic and Development Action Plans

130 SAIs (71%) have a Strategic Plan81 SAIs have both a Strategic and a Development Action Plan

Most SAIs that do not have a Strategic Plan are located in CREFIAF and CAROSAI

63 SAIs with need to develop/update Strategic Plan and/or Development Action Plan

All Regional Secretariats have or are in a process of developing a Strategic Plan

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Receipt & Provision of Capacity Development Support

Receipt of Support

98 SAIs currently receive support

91 SAIs have received completed support

Is support targeting the most needy?80 % of SAIs from LI Countries receive support

50 % of Regional and Sub Regional

Secretariats have received completed support

All but 2 currently receive support

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Provision of Support

48 SAIs (26 %) provide support currently.

Highest numbers of providers among EUROSAI and OLACEFS members

7 Regional Secretariats are service providers


SAI Prioritization of support in 8 categories:

Organizational Capacity (highest ranking)Financial Audit CapacityCompliance Audit CapacityPerformance Audit CapacityIT Audit CapacityOther Specialized Audit Capacity (1 SAI: Public Debt Audit)Administrative Services Capacity (lowest ranking)External Stakeholders Relations Capacity

Total indicative funding gap: US $ 269 millionUS $ 228 million from SAIs in LI and LMI countries

Average funding gap of US $ 2.1 million per SAI with a high or medium need for capacity development support

1386 support activities identified - 1061 activities are unfundedMajority requested for 2010 – 2013

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Needs Assessment and Indicative Funding Gaps


Strengthening Provision of Support

Preferred provider of capacity development support:• SAIs, Regions and IDI the preferred choice• Variations across categories and regions

Preferred form of support - Stand alone or part of broader PFM reform?

85 of 122 respondents prefer stand-alone project • Variations across INTOSAI Regions

Plans to address supply side constraints:• 44 of 124 non provider SAIs plan to become provider• 27 providers consider increasing the volume of support in the next 3 years

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Good PracticesKey factors for success:

Needs based support

Clearly defined objectives and incremental changes

Leadership and management commitment

Predictable and long term support

Holistic approach

Peer to peer cooperation and Use of IDI and Regions

Modes and quality of facilitators

Donor coordination

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Action Plan 2010 - 2011

1. Short Term - Action Plan

2. Framework for Medium to Long Term Support to SAIs

I. Criteria for support

II. Funding Modalities

III. Management and Oversight

3. Joint Work Programme

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Muchas Gracias

Ačiū

Thank you for your attention!

www.idi.no

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