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Enhancing professional development and capacity building of SAIs in public debt management audit through training and guidance materials.
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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
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
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
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
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
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
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
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?
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
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
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
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
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
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
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)
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)
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
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.
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.
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
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
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
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
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
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
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
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
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