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Using Good Governance in the Public Sector

20-21 February 2017. Using Good Governance in the Public Sector. The ECA experience Peter Welch Director, Chamber V: Financing and Administering the Union. Addressing Governance is challenging. X. Fantastic voyage. You can’t count governance. Diversity. Into the mind of your auditee.

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Using Good Governance in the Public Sector

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  1. 20-21 February 2017 Using Good Governance in the Public Sector The ECA experience Peter Welch Director, Chamber V: Financing and Administering the Union Page

  2. Addressing Governance is challenging X Fantastic voyage You can’t count governance Diversity Into the mind of your auditee Criteria: more than cash, and harder to measure We’re all different…aren’t we? Page

  3. Addressing governance is essential The auditor’s view of the auditee • Performance-oriented • Public spirited and altruistic • Yet rational – making evidence based decisions • Public utility maximiser A political scientist’s view of the auditee • Pursuing organisational priorities (growth) • Engaged in turf wars • Protecting its budget • Searching for a bigger role Who would the public believe? Page

  4. The CIPFA/IFAC framework… …a clear view of where we are going Page

  5. Could we have done it without the framework? Page

  6. Which parts of the framework did we focus on? Page

  7. Because we were focussed on those aspects of the governance reforms Page

  8. Key recommendations: facing two ways Page

  9. Internal accountability and rationality Turn the APC into an audit committee with a majority of independent, external membersand expand its mandate to cover risk management, financial reporting and the work and results of ex post verification units and audit directorates. The last point above would give the APC real insight into issues around irregular spending. Page

  10. External accountability and reporting(summarised) Produce a single accountability report (or suite), incorporating: • a governance statement; • a President’s report; • a discussion of operational and strategic risks; • a quantification and discussion of irregular spending; • a mid- and long-term fiscal sustainability statement, together with, where appropriate, links to information contained in other reports. Present this for audit of the accounts and consistency checks on other information Page

  11. Next steps? • Apply other elements of Good Governance in the Public Sector in future audits (ethics, defining outcomes, optimising interventions). • Contribute to future reviews (for example, on reporting). Page

  12. धन्यवाद Page

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