Advancing Public Participation in the Audit Process Public Participation in the work of SAIs Robert Sattler Head of INTOSAI General Secretariat

INTOSAI International Organization of Supreme Audit Institutions - INTOSAI Umbrella organization for the external government audit community Founded 1953 192 Full and 5 associated members 7 regional working groups Motto: Mutual Experience benefits all

Strategic Goals of INTOSAI Professional Standards Knowledge Sharing Capacity Building

Capacity Building: INTOSAI and World Bank World Bank: associate member of INTOSAI since 2007 Memorandum of Understanding between INTOSAI and the Donor Community for capacity building signed 2009 (signed by 20 donor organizations) Aiming for capacity building and strengthening of institutions for better use of public funds Strategic approach to strengthen and maintain capacity of SAIs 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 2007: "The Value and Benefits of Government Audit in a Globalized Environment 2007" 2011: "Effective practices of cooperation between SAIs and citizens to enhance public accountability" 2013: "Audit and Advisory by SAIs: Risks and Opportunities, as well as Possibilities for Engaging Citizens"

Preconditions: Principles of Lima and Mexico Content and timing of reporting Legal status Operations Follow-up Ressources Report findings Access to data Heads of SAIs

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 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 unrestricted access to information; the right and obligation to report on the government’s work; the freedom to decide on the content and timing of audit reports and the right to publish and disseminate them; the existence of a follow-up mechanism for recommendations; and 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: That SAIs can accomplish their tasks objectively and effectively only if they are independent of the audited entity and are protected against outside influence 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 independence strengthening of accountability Citizen Engagement

International Congress of Supreme Audit Institutions - INCOSAI 2013: High ranking participation of UN representatives Agreed that INTOSAI should take a role in the United Nation’s Post-2015 Development Agenda Adoption of ISSAI 12 and 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 INTOSAI Guideline - Communicating and Promoting the Value and Benefits of SAIs

ISSAI on Value and Benefits of SAIs Principle 4: Reporting on audit results and hereby enabling the public to hold government and public sector entities accountable Principle 6: Communicating effectively with stakeholders 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: 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 Encouraging the basic principles of two-way communication involving openness, transparency, objectivity, timeliness, and clarity.

Communication Guideline Strategic Basis: Disseminating and explaining audit reports directly to the citizens through innovative and effective means Increasing public knowledge of the work and role of SAIs as well as their added value for the state and the public at large Promoting citizen participation by developing mechanisms to receive and monitor complaints and suggestions for improvement

Communication Guideline Informing citizens on the workings of the budget process and encouraging their engagement Developing and implementing public relations and communication strategies

Communication Guideline Communication Guideline comprises guidance for: Communication strategy Target groups for external communication Persons responsible for external communication

Communication Guideline Tools for Communication: Testimony and hearings before legislative bodies Electronic and hard copy distribution of reports Updated information on SAI website appearances by SAI executives on TV/radio Interviews of SAI executives by newspapers

Communication Guideline Cooperation agreements with universities and other research institutions Cooperation with key institutions in education and communications Consulting with citizen advisory groups 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 Strengthening SAIs means strengthened transparency and accountability Strengthened transparency and accountability strengthens citizens participation Strengthened citizens participation increases reform pressure on national systems 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!