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Transregional Programme for the Public Debt Management Audit 2008 – 2011

This annual meeting provides an overview of the INTOSAI WGPD's cooperation with IDI and their capacity building program on public debt management audit (PDMA). It also discusses achievements, upcoming events, and the draft public debt audit guide.

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Transregional Programme for the Public Debt Management Audit 2008 – 2011

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  1. Annual Meeting of the INTOSAI Working Group on Public Debt Lithuania, 9-10 June 2011 Transregional Programme for the Public Debt Management Audit 2008 – 2011

  2. Presentation Plan • Overview 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 Secretariat • Memorandum of Understanding • Global Stock taking 2011 – Public Debt Audit? • Action Plan 2010 - 2011

  3. The IDI – WGPD Cooperation • Champions Programme, OLACEFS, 2002 - 2004 • Public Debt Audit (PDA) Programmes in the Regions • Workshop on the PDA (English), ASOSAI, 2004 • Workshop on the PDA (Russian), EUROSAI, 2006 • Symposium on the Public Debt Audit (Spanish), OLACEF, 2006 • TransregionalProgramme on the Public Debt Management Audit (English and French), 2008 – 2011 • ASOSAI’s Workshop on PDA, November 2011

  4. 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

  5. Programme Design Transregional Programme on Public Debt Management Audit Objective : To enhance both professional staff development and organisationalcapacity of target SAIs in public debt management audit Outcome Output • Web based course on PDMA in 2 languages • 31 SAI Audit teams trained • Completed PDM Audit • PDMA guidance • Institutionalisation of PDMA • Acceptance of audit recommendations • Enhancement of the PDM • Regional bodies run similar programmes • Other SAIs request and use the materials

  6. 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

  7. Pilot Audit (2)

  8. Audit Review Meeting (1) • 28 SAIs • French-speaking Group: 6 CREFIAF, April in Morocco • Two English speaking Groups • 10 SAIs (AFROSAI E & EUROSAI), March in Zambia • 12 SAIs (ARABOSAI, ASOSAI, EUROSAI, PASAI), March in Philippines • Objectives • Provide peer and experts’ review on draft audit reports • Discuss draft audit guide and Individual SAI’s action plan • Outputs • Revised 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

  9. 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 • Evaluation – Reaction and Learning • To 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?

  10. Public Debt System Training (1) • New activity of the Programme - 8 AFROSAI-E & 6 CREFIAF • Objectives • To train on the basic functionalities and controls built in the public debt systems • Outputs • 39 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

  11. 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

  12. Programme Achievements • Programme 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 Outcomes • SAI 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

  13. Lessons Learned • Transregional: Diversed knowledge and experience • Audit 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

  14. Upcoming Activities • Wrap-upMeeting (#11) • Finalisetheaudit guide • IDI, SMEs and Representatives ofParticipants • Portugal, 21-29 September 2011 • Exit Meeting (#12) • Lessonslearned and theway forward • IDI and Partners • Swiss, November 2011

  15. Supports Required • Finalisation of Programme Outputs • Final audit reports – participating SAIs • Audit Guide – WGPD, SAIs, resource persons • Achievement of Programme Outcomes • Implementation of Action Plan – participating SAIs

  16. Objectives: Practical audit guide and pilot audit experience • Status • 1st 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 Public Debt Audit Guide (1)

  17. Revised Draft • Introduction • 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 Public Debt Audit Guide (2)

  18. Resource Persons • 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

  19. INTOSAI-Donor Cooperation Objectives 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.

  20. 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.

  21. 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

  22. 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 22

  23. Strategic and Development Action Plans • 130 SAIs (71%) have a Strategic Plan • 81 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

  24. Receipt & Provision of Capacity Development Support • Provision of Support • 48 SAIs (26 %) provide support currently. • Highest numbers of providers among EUROSAI and OLACEFS members • 7 Regional Secretariats are service providers 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

  25. Needs Assessment and Indicative Funding Gaps SAI Prioritization of support in 8 categories: • Organizational Capacity (highest ranking) • Financial Audit Capacity • Compliance Audit Capacity • Performance Audit Capacity • IT Audit Capacity • Other Specialized Audit Capacity (1 SAI: Public Debt Audit) • Administrative Services Capacity (lowest ranking) • External Stakeholders Relations Capacity Total indicative funding gap: US$ 269 million • US $ 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 unfunded • Majority requested for 2010 – 2013

  26. 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

  27. Good Practices Key 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

  28. Action Plan 2010 - 2011 • Short Term - Action Plan • Framework for Medium to Long Term Support to SAIs • Criteria for support • Funding Modalities • Management and Oversight • Joint Work Programme

  29. Muchas Gracias Ačiū Thank you for your attention! www.idi.no

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