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Accountability and Integrity Systems

Explore accountability systems, principles, criteria, and measurements. Delve into challenges faced by public servants and solutions. Discover actionable policy recommendations for advancing accountability in government.

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Accountability and Integrity Systems

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  1. Accountability and Integrity Systems WBI/CABRI/SAPFM TRAINING SEMINAR Pretoria, South Africa 18-20 June 2007

  2. What is accountability? • Definition • Dimensions • Rationale • Stakeholders • Whose accountability?

  3. Principles of accountability • Clearly defined roles • Clear performance expectations • Balance of expectations and capacities • Credible reporting • Review and adjustment

  4. Criteria for effective accountability • Key question: Is the accountability framework effective? • General criteria: • Accountability for results • Financial considerations in decision-making • Management of financial resources • Readily available information • Integrated internal control system

  5. Accountability: How? • Lead by legislature • Oversight by ministry of finance • Performance reports by ministries and departments • Internal audit • Government audit by SAI • Making audit reports accessible to public

  6. Watching the watchdogs SAI Government Oversight Oversight Oversight • Legislature • External audit • Public reporting • QA Oversight bodies

  7. Measuring the state of accountability • Accountability laws • Oversight institutions • Regular reviews • Individual/ Organizational goals • State of audit recommendations • Institutional mechanism for learning lessons

  8. In defence of public servants-1 • Neutrality and political pressures • Tribalism and customs • Inconsistency of times • Limitations of team leader • Incumbents and predecessors • Year-end rush orders • Outdated rules and procedures

  9. In defence of public servants-2 • Incompetent or negligent staff • Culture of corruption • Risk in public performance reporting • Media blackmail • Business by word of mouth • Honest errors

  10. Policy recommendations-1 • Legislators as champions of accountability • Devise accountability framework • Create process of honest disagreement • Protect whistleblowers • Create environment of accountability • Tone at the top • Issue guidelines for discretion • Introduce program budgeting

  11. Policy recommendations-2 • Move toward IPSAS • Move toward cost accounting system • Strengthen PACs • Strengthen SAIs • Strengthen internal audit • Set up audit committees • Enhance public awareness • Make audit reports public

  12. Policy recommendations-3 • Issue best practice guides • Train public managers regularly • Review and replace redundant rules • Introduce financial disclosure requirements

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