Advancing Public Participation
in the Audit Process
Public Participation in the work of
SAIs
Robert Sattler
Head of INTOSAI General Secretariat
INTOSAI
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International Organization of Supreme Audit
Institutions - INTOSAI
•
Umbrella organization for the external
government audit community
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Founded 1953
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192 Full and 5 associated members
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7 regional working groups
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Motto: Mutual Experience benefits all
Strategic Goals of INTOSAI
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Professional Standards
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Knowledge Sharing
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Capacity Building
Capacity Building:
INTOSAI and World Bank
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World Bank: associate member of INTOSAI since
2007
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Memorandum of Understanding between
INTOSAI and the Donor Community for capacity
building signed 2009
(signed by 20 donor organizations)
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Aiming for capacity building and strengthening
of institutions for better use of public funds
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Strategic approach to strengthen and maintain
capacity of SAIs
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Recognize the vital and specific role of SAIs
Citizen Engagement in INTOSAI
Citizen Engagement has been on top of the INTOSAI
agenda for many years
1. UN/INTOSAI Symposia
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2007: "The Value and Benefits of Government
Audit in a Globalized Environment 2007"
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2011: "Effective practices of cooperation between
SAIs and citizens to enhance public accountability"
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2013: "Audit and Advisory by SAIs: Risks and
Opportunities, as well as Possibilities for Engaging
Citizens"
Ressources
Follow-up
Content and timing
of reporting
Report findings
Access to data
Operations
Heads of SAIs
Legal status
Preconditions:
Principles of Lima and Mexico
Declarations of Lima and
Mexico
Preconditions for effective work of SAIs and
therefore citizen engagement and communication
are found in the declarations of Lima and Mexico
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the existence of an appropriate and effective
legal framework that spells out the extent of SAI
independence;
•
a broad legislative mandate and full discretion
in the discharge of SAI functions;
•
the independence of SAI heads and members
including security of tenure and legal immunity
in the normal discharge of their duties;
Declarations of Lima and
Mexico
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unrestricted access to information;
•
the right and obligation to report on the
government’s work;
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the freedom to decide on the content and timing
of audit reports and the right to publish and
disseminate them;
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the existence of a follow-up mechanism for
recommendations; and
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financial and administrative autonomy and the
availability of appropriate human, material, and
monetary resources.
UN General Assembly
Resolution A/66/209
UN called for the implementation of these
principles in the Resolution A/66/209
"Promoting the efficiency, accountability,
effectiveness and transparency of public
administration by strengthening supreme audit
institutions"
UN General Assembly
Resolution A/66/209
The UN General Assembly recognizes:
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That SAIs can accomplish their tasks objectively
and effectively only if they are independent of
the audited entity and are protected against
outside influence
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Important role of SAIs in promoting efficiency,
accountability, effectiveness and transparency of
public administration
•
Importance of SAIs and takes note with
appreciation of the work of INTOSAI
UN General Assembly
Resolution A/66/209
The UN Member States ...
... Are encouraged to apply the principles set out in
the Lima and Mexico Declarations
UN bodies…
... Are encouraged to continue and intensify their
cooperation with INTOSAI in order to promote
good governance
Cooperation
UN - INTOSAI
Meeting between INTOSAI General Secretary Moser
and UN Secretary General Ban Ki-moon
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independence
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strengthening of accountability
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Citizen Engagement
INCOSAI 2013
International Congress of Supreme Audit
Institutions - INCOSAI 2013:
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High ranking participation of UN representatives
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Agreed that INTOSAI should take a role in the
United Nation’s Post-2015 Development Agenda
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Adoption of
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ISSAI 12 and
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INTOSAI Guideline Guideline - Communicating and
Promoting the Value and Benefits of SAIs
Citizen Engagement in work of
SAIs
Citizen Engagement has been on top of the
INTOSAI agenda for many years
2. Value and Benefits of SAIs:
•
ISSAI 12 (International Standards of Supreme
Audit Institutions): The Value and Benefits of
Supreme Audit Institutions - making a difference
to the lives of citizens
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INTOSAI Guideline - Communicating and
Promoting the Value and Benefits of SAIs
ISSAI on Value and Benefits of
SAIs
ISSAI 12
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Principle 4: Reporting on audit results and
hereby enabling the public to hold government
and public sector entities accountable
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Principle 6: Communicating effectively with
stakeholders
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Principle 7: Being a credible source of
independent and objective insight and guidance
to support beneficial change in the public sector
Communication Guideline
Guideline - Communicating and Promoting the Value
and Benefits of SAIs
Based on UN/INTOSAI Symposia
2007 on "Value and Benefits of SAIs" and
2011 on Citizen Engagement.
Communication Guideline
Objective:
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Promoting the effective use of available
instruments for communicating the value and
benefits of SAIs and disseminating information
on their work in formats and media that are
commonly used by citizens and other
stakeholders and
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Encouraging the basic principles of two-way
communication involving openness,
transparency, objectivity, timeliness, and clarity.
Communication Guideline
Strategic Basis:
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Disseminating and explaining audit reports
directly to the citizens through innovative and
effective means
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Increasing public knowledge of the work and
role of SAIs as well as their added value for the
state and the public at large
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Promoting citizen participation by developing
mechanisms to receive and monitor complaints
and suggestions for improvement
Communication Guideline
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Informing citizens on the workings of the
budget process and encouraging their
engagement
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Developing and implementing public relations
and communication strategies
Communication Guideline
Communication Guideline comprises guidance for:
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Communication strategy
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Target groups for external communication
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Persons responsible for external communication
Communication Guideline
Tools for Communication:
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Testimony and hearings before legislative
bodies
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Electronic and hard copy distribution of reports
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Updated information on SAI website
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appearances by SAI executives on TV/radio
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Interviews of SAI executives by newspapers
Communication Guideline
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Cooperation agreements with universities and
other research institutions
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Cooperation with key institutions in education
and communications
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Consulting with citizen advisory groups
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Soliciting citizen input to obtain feedback
Guideline - Communicating and Promoting the
Value and Benefits of SAIs available on
www.intosai.org
Cooperation
INTOSAI - World Bank
In order to be able to apply these best practices
and methods – independence is necessary
Therefore mutual support of World Bank and
INTOSAI in capacity building is of mutual
advantage:
Cooperation
INTOSAI - World Bank
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Strengthening SAIs means strengthened
transparency and accountability
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Strengthened transparency and accountability
strengthens citizens participation
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Strengthened citizens participation increases
reform pressure on national systems
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Increased reform pressure on national level
leads to better use of Word Bank provided
resources
Cooperation
INTOSAI - World Bank
Therefore the common aim of World Bank and
INTOSAI:
Incorporation of preconditions for proper
functioning of SAIs in UN Post 2015 development
agenda, especially 8 Principles of Mexico
Declaration
Thank you very much for your attention!