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Public Sector Adoption of ISSAI Standards - An Example from Europe -

Public Sector Adoption of ISSAI Standards - An Example from Europe -. October 2012, Managua, Nicaragua - CRECER 2012 - Bernard Holstein , GIZ / German SAI “ Bundesrechnungshof ”. Content. The German SAI “Bundesrechnungshof” EUROSAI and the Strategic Plan 2011-2017

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Public Sector Adoption of ISSAI Standards - An Example from Europe -

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  1. Public Sector Adoption of ISSAI Standards - AnExamplefromEurope - October 2012, Managua, Nicaragua- CRECER 2012 - Bernard Holstein, GIZ /German SAI “Bundesrechnungshof”

  2. Content • The German SAI “Bundesrechnungshof” • EUROSAI and the Strategic Plan 2011-2017 • The Strategic Goal 2: Professional Standards • Status Quo and next steps

  3. The German Supreme Audit Institution (SAI) - key facts about the Bundesrechnungshof - • The Bundesrechnungshof is a supreme federal authority. Within the hierarchy of federal authorities, it has the same status as the Office of the Federal President, the Federal Chancellery and the federal government departments. • The Bundesrechnungshof examines federal financial management. Its audit missions cover annual federal revenues and expenditures amounting to over € 500 billion. • As an independent body of government auditing it is subject only to the law. No other government institution may instruct it to perform an audit. Additionally there are in every Federal State (16) independent Audit Institutions.

  4. The structure of the Federal Republic of Germany Germany Local entities Federation States • Cities • Districts • Government and Federal • Ministries • Federal • Parlament • 16 Federal • States, • Presidents and Ministries • of the Federal • States EuropeanUnion

  5. The system of external financial control Federation Supreme Audit Institution 16 Federal States 16 State Courts of Audit Cities, Districts Entities of local control European Union European Court of Auditors

  6. External organization Headquarters in Bonn Branch office in Potsdam 9 regional audit offices Internal organization 9 audit divisiones 48 audit units Presidencial division Total workforce of 1.300 PR I II III IV V VI VII VIII IX The German Supreme Audit Instituion (SAI) - Federal Court of Auditors / Bundesrechnungshof -

  7. Content • The German SAI “Bundesrechnungshof” • EUROSAI and the Strategic Plan 2011-2017 • The Strategic Goal 2: Professional Standards • Status Quo and next steps

  8. EUROSAI - 50 members from all over Europe - • The European Organization of Supreme Audit Institutions (EUROSAI) is one of INTOSAI’s seven regional working groups. • INTOSAI groups together the Supreme Audit Institutions (SAIs) of 190 countries and it is listed as a support organization of the United Nations. • EUROSAI was set up with 30 members. Now membership stands at 50 SAIs (the SAIs of 49 European States and the European Court of Auditors). The German SAI is from the beginning one of the members.

  9. EUROSAIs Strategic Plan 2011 - 2017 - Challenges and solutions - • There are 4 StrategicGoalsadopted in Lisbon, Portugal, June 2011: • CapacityBuilding(Facilitatethedevelopment and thestrengthening of institutionalcapacity of EUROSAI members) • Professional Standards(Promote and facilitatetheimplementation of ISSAI and contributetotheirfurtherdevelopment) • KnowledgeSharing(Encouragecooperation and exchange of experience) • Governanceand Communication(Manage EUROSAI in accordancewiththeprinciples of goodgovernance and effectivecommunicaction)

  10. Content • The German SAI “Bundesrechnungshof” • EUROSAI and the Strategic Plan 2011-2017 • The Strategic Goal 2: Professional Standards • Status Quo and next steps

  11. Strategic Goal 2: Implementation of ISSAI - Goal Team and tasks - • The Team: • Chair: SAI Germany • 12 Members: Austria, Belgium, Georgia, Hungary, Macedonia, Latvia, Lithuania, Portugal, Romania, Russia, Slovakia, Ukraine • Tasks: • Raise the awareness of the ISSAI • Encourage translations into official EUROSAI languages (Eng., Fr., Sp., Rus., Ger.) • Identify the needs of EUROSAI members in implementing ISSAI and support them in the impl. process • Organise seminars, provide advice how to implement ISSAI • Share experiences and lessons learned

  12. Strategic Goal 2: Implementation of ISSAI - Operational Plan - • To improve the implementation of ISSAI there is a detailed operational plan with key projects, tasks, responsibilities and a timetable • Highest priorities: • Raise awareness of ISSAI: provide translations; establish ISSAI information section on EUROSAI website • Support members in implementing the ISSAI: needs assessment survey; collect and provide relevant material • Contribute to further development of the ISSAI: establish contact with relevant INTOSAI committees, feedback to INTOSAI on results of survey

  13. Content • The German SAI “Bundesrechnungshof” • EUROSAI and the Strategic Plan 2011-2017 • The Strategic Goal 2: Professional Standards • Status Quo and next steps

  14. Status Quo (1) - Initial steps taken.... - • Needs assessment survey: • The Survey has been sent to all EUROSAI members in February 2012 • 37 questionnaires have been returned (74% of EUROSAI members) • Main results: • For most SAIs the ISSAI levels 1, 2 and 3 and on level 4 the implementation guidelines on Financial, Performance and Compliance Audit are relevant • Most SAIs apply the ISSAI, usually parts of the framework, either as SAI standards or as guidelines supporting other standards • Limited human resources are the main obstacles for applying the ISSAI, followed by financial reasons and language problems • Support for the application of the ISSAI in SAIs is needed mostly with regard to ISSAI level 4, especially for applying the implementation guidelines on financial and performance audit, preferably in the form of seminars, cooperation or consulting with other SAIs and guidelines, handbooks or good practice examples

  15. Status Quo (2) - Initial steps taken.... - • Information on ISSAI published • ISSAI focus in EUROSAI Magazine 2011 • ISSAI spotlight on Harmonisation Project in EUROSAI Magazine 2012 • New EUROSAI website in progress • Cooperation with IDI regarding the Global ISSAI Implementation Programme (3i Programme) established • Contacts between GT 2 and the INTOSAI PSC and its sub-committees established

  16. Next steps... • Publish ISSAI section (including Russian translation of ISSAI) on EUROSAI website (will probably be launched in the beginning of 2013) • Support IDI concerning the EUROSAI participants in the 3i-Programme (9 EUROSAI members confirmed participation/as of 18/09/12) • Organise seminar / workshop based on the results of the needs assessment • Cooperate with European Confederation of Institutes of Internal Auditors (ECIIA) • Joint seminar or workshop • Encourage EUROSAI members to comment on the exposure drafts of the new ISSAI on level 3 (ISSAI 100, 200, 300 and 400)

  17. ISSAIs and GIZ in Latinamerica... • GIZ can support (togetherwith CCR, theCapacityBuildingCommitee of OLACEFS…) theimplementation of ISSAIs in Latinamerica / within OLACEFS withactivitieslike: • Seminars / workshops • Technicalassistancetospecialprojects • Preparation of handbooks, translations….

  18. Thank you for your attention!

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