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1 st ASOSAI-EUROSAI Joint Conference

1 st ASOSAI-EUROSAI Joint Conference Main Theme: Challenges for Ensuring Transparency and Accountability in Public Financial Management Sub-Theme 1: Basic Approaches and Challenges for Ensuring Transparency and Accountability

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1 st ASOSAI-EUROSAI Joint Conference

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  1. 1st ASOSAI-EUROSAI Joint Conference Main Theme: Challenges for Ensuring Transparency and Accountability in Public Financial Management Sub-Theme 1: Basic Approaches and Challenges for Ensuring Transparency and Accountability - Managing the Challenges in Communication Facilities of SAIs and Strengthening their Relationship with the Media and the NGOs Dr. Hisashi YAMAURA Commissioner The Board of Audit of JAPAN (BOA)

  2. Communication with the Legislature(Diet) 1 • BOA is a constitutional government organization which is independent from either the Cabinet, the Diet or to Courts. BOA Cabinet Audit Report Submission of final accounts together with Audit Report • BOA explains the contents of the Audit Report or audit activities and expresses opinion at relevant Diet committees Diet

  3. Communication with the Legislature(Diet) 2 • The Diet may request audit on specific matters to BOA • When BOA receives a request from the Diet, BOA may conduct the audit upon specific matters requested and report the results(The amendment of the Diet Act and BOA Act in 1997) • BOA may report to the Diet and the Cabinet at any time by BOA’s own decision(The amendment of the BOA Act in 2005)

  4. Communication with the media • Establishment of a liaison/public relation office • Explanation the contents of the annual Audit Report a few days before the publication, and each responsible audit division may be interviewed on requests from media.

  5. Communication with the public • Paper Publications • Internet

  6. Disclosure of “financial benefit” of audit work • Purpose- to improve its audit activities- to explain its activities to the public plainly • Calculation- positive fiscal and financial benefit brought about by the improvements carried out by the auditees based on BOA’s audit results- expressed as monetary amounts- 2009 calculation: 291 billion yen (654 cases) • Disclosure methods- through the media- BOA’s own website- communicated to the members of the Diet

  7. Issues to be addressed 1: the Diet • Audit Request from the Diet be made with an unanimous resolution of the Diet’s committee → no impairment in BOA’s neutrality → audit based on the interest of the Diet

  8. Issues to be addressed 2: the media • More lucid briefing paper and more detailed explanation to the media • Securing opportunities for explanations to the media throughout the year by preparing as many reports as possible other than the annual Audit Report • Response to the leak from the third parties

  9. Issues to be addressed 3: the public • Enhancing accessibility to the website • Making "Opinion Box" on the website more user-friendly • Response to right-to-know request →　Establishment of the Information Disclosure /Personal Information Protection Review Board • Disclosure of audit related information - BOA should not disclose immature audit related information in the audit process in order to keep its independence as well as its trust from the auditees.

  10. Issues to be addressed 3: the public • Communication with the public : • Provide information on BOA’s mechanism and activities at the higher educational level • Enhance the connection to the academic society • Host “Public Audit Forum”

  11. Issues to be addressed 4: more appropriate grasp of the effects of the audit activities • Ripple Effect • Deterrent Effect • Non-financial Benefits

  12. Conclusion

  13. Thank for your attention

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