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The AGSA mission

The development and use of KNI’s in South Africa and the role of the Auditor-General in auditing KNI’s INTOSAI WG ON KNI - 6 TH MEETING 22 - 24 APRIL 2013 Presented by Tini Laubscher. The AGSA mission.

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The AGSA mission

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  1. The development and use of KNI’s in South Africa and the role of the Auditor-General in auditing KNI’s INTOSAI WG ON KNI - 6TH MEETING 22 - 24 APRIL 2013 Presented by Tini Laubscher

  2. The AGSA mission The Auditor-General of South Africa has a constitutional mandate and, as the Supreme Audit Institution (SAI) of South Africa, it exists to strengthen our country’s democracy by enabling oversight, accountability and governance in the public sector through auditing, thereby building public confidence.

  3. Topics for discussion

  4. South African government context

  5. Evolution of KNI’s in South Africa

  6. Development and use of KNI’s in SA

  7. OUTCOMES OUTPUTS ACTIVITIES INPUTS 2009: SA Government changed to an outcomes approach What we wish to achieve New focus What we produce or deliver Previous focus What we do What we use to do the work

  8. SA Government’s 12 National Outcomes • Quality basic education* • A long and healthy life for all South Africans* • All people in South Africa are and feel safe • Decent employment through inclusive economic growth • Skilled and capable workforce to support an inclusive growth path* • An efficient, competitive and responsive economic infrastructure network • Vibrant, equitable, sustainable rural communities contributing towards food security for all* • Sustainable human settlements and improved quality of household life* • Responsive, accountable, effective and efficient Local Government system* • Protect and enhance our environmental assets and natural resources* • Create a better South Africa, a better Africa and a better world • An efficient, effective and development oriented public service and an empowered, fair and inclusive citizenship * Concurrent functions, outcomes coordinated by national and provincial departments and ministers

  9. Example: Health outcome indicators

  10. Development and use of KNI’s in SA – way forward

  11. Role of the Auditor-General in auditing KNI’s

  12. Audits performed by AGSA

  13. Legislative requirement – audit of performance reports Sections 20(2)(c) and 28(1)(c) of the Public Audit Act (PAA) An audit report must reflect an opinion or conclusion relating to the performance of the auditee against predetermined objectives Applicable to all spheres of government

  14. Performance management and reporting framework The following represents the performance management and reporting framework against which the performance information should be managed and reported. Auditors use principles and requirements from framework as a basis for the audit. • All relevant laws and regulations • Framework for the managing of programme performance information • Framework for strategic and annual performance plans • (issued by the National Treasury) • Circulars and guidance issued by the National Treasury regarding the planning, management, monitoring and reporting of performance information Refer to annual AG Directive

  15. Audit criteria Main criteria Sub-criteria Existence Compliance with regulatory requirements Timeliness Presentation Measurability Usefulness Relevance Consistency Validity Reliability Accuracy Completeness

  16. Auditing the planning, budgeting and reporting cycle

  17. PFMA 2011-12 Findings on predetermined objectives Auditees with no PDO findings Auditees with PDO findings

  18. For further reference 12 National outcomes and national development plan: http://www.thepresidency-dpme.gov.za/dpmewebsite/Page.aspx?Id=171 http://www.poa.gov.za/Pages/HomePage.aspx Performance management frameworks: http://www.treasury.gov.za/publications/guidelines/default.aspx Auditor-General audit reports: http://www.agsa.co.za/audit-reports/National.aspx http://www.agsa.co.za/audit-reports/Provincial.aspx

  19. THANK YOU

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