Transregional Programme for the
Public Debt Management Audit
2008 – 2011
Annual Meeting of the INTOSAI Working Group on Public Debt
Lithuania, 9-10 June 2011
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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
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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
Transregional Programme on the Public Debt
Management Audit (English and French), 2008 – 2011
ASOSAI’s Workshop on PDA, November 2011
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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
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Programme Design
Transregional Programme on Public Debt Management Audit
Objective :
6. On-line audit
plan
7. Audit
Planning
Meeting
8. Pilot Audit
Web based course on PDMA in 2
languages
2.
31 SAI Audit teams trained
3.
Completed PDM Audit
4.
PDMA guidance
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9. Review
Meetings
10. System
Training
11. Wrap up
meeting
12. Exit Meeting
Outcome
Output
1.
2011
3. Curriculum &
Design
Meeting
4. PDMA eCourse
2010
1. Planning
Meeting
2. E-survey
2009
2008
To enhance both professional staff development and organisational
capacity of target SAIs in public debt management audit
1.
Institutionalisation of PDMA
2.
Acceptance of audit recommendations
3.
Enhancement of the PDM
4.
Regional bodies run similar programmes
5.
Other SAIs request and use the materials
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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
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Pilot Audit (2)
Topics
SAIs
Public Debt Legal Framework
Pakistan
Debts Strategy & Organisational
Framework
Senegal, Djibouti
Public Debt Reporting
Albania , Bangladesh, Fiji , Liberia, Mongolia,
Moldova , Philippines, Rwanda, Ukraine, Zambia,
Yemen, Algeria
Loan Guarantees
Kenya
Debt Servicing
Malawi, Gabon
Borrowing Activities
Macedonia, Romania, Indonesia, Lithuania,
Vietnam, Madagaskar, Burundi
Debt Management Operation
Zimbabwe, Togo
Public Debt Information System
Ethiopia, Uganda
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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
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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?
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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
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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
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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
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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
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Upcoming Activities
Wrap-up Meeting (#11)
Finalise the audit guide
IDI, SMEs and Representatives of Participants
Portugal, 21-29 September 2011
Exit Meeting (#12)
Lessons learned and the way forward
IDI and Partners
Swiss, November 2011
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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
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Public Debt Audit Guide (1)
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
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Public Debt Audit Guide (2)
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
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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
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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.
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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.
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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
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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
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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
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Receipt & Provision of Capacity Development Support
Receipt of Support
Provision of Support
98 SAIs currently receive support
48 SAIs (26 %) provide support
currently.
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
Highest numbers of providers
among EUROSAI and OLACEFS
members
7 Regional Secretariats are
service providers
All but 2 currently receive support
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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
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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
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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
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Action Plan 2010 - 2011
1. Short Term - Action Plan
2. Framework for Medium to Long Term Support to SAIs
I. Criteria for support
II. Funding Modalities
III. Management and Oversight
3. Joint Work Programme
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Muchas Gracias
Ačiū
Thank you for your attention!
www.idi.no
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