Performance Information Audit Measurement of results of activities with respect to objectives and indicators determined by public administrations within the framework of accountability.

Performance Information Audit a new audit methodology different than performance audit (3e audit) a new audit methodology different than performance audit (3e audit) Restricted with the performance objectives and indicators Restricted with the performance objectives and indicators Based on performance-based budgeting (PBB Based on performance-based budgeting (PBB )

What is performance-based budgeting?

PBB requires the institutions to clarify their main objectives in the budget documents in terms of Indicators (for measurement) Targets (that reflect the level of ambition) The budget available to achieve the targets

Characteristics of PBBS Performance objectives are formulated in budget documents Performance achievements are reported in reporting documents For accountability, performance is made as transparent as possible through measurable indicators

PBB is supposed to Enhance transparency Improve accountability Improve allocative efficiency

What are the objectives of audit of performance information?

SHORT TERM OBJECTIVES OF P.I. AUDIT Ensuring compliance with regulations Increasing the use of performance information Providing assurance on the reliability of performance information

LONG TERM OBJECTIVES OF P.I. AUDIT Enhancing accountability, transperancy Supporting better performance management system Providing assurance for reliable, timely and consistent performance information

Strategic Plans Performance Programmes Accountability Reports Administration’s Data Systems Scope of P.I. Audit

Performance Based Budgeting

P.I. AUDIT METHODOLOGY 3 STAGES Compliance with reporting requirements Quality of performance information Evaluating the data reliability

Compliance with reporting requirements Performance Programme Activity Report Strategic Plan - Existence of the reports - Time frame for the reports - Outline/content of the reports

PIA METHODOLOGY 3 STAGES Evaluating the compliance with reporting requirements Evaluating the quality of performance information Evaluating the data reliability

Content of performance information 2 categories of performance information Performance information on the planned objectives and activities Performance information on the results of the activities and achievements

Content of performance information What are the expectations? Goals and targets Performance objectives Indicators Baseline Criteria

PIA METHODOLOGY 3 STAGES Evaluating the compliance with reporting requirements Evaluating the quality of performance information Evaluating the data reliability

Data reliability Focus on giving assurance on reliability of data systems How to ensure the correctness and accuracy of reported data? What is a data system? Do not exclude any relevant data Don not inlcude any irrelevant data

Existence Are the strategic plan, performance programme and accountability report prepared? Timeliness Are the strategic plan, performance programme and accountability report prepared on time? Content Is the content of strategic plan, performance programme and accountability report in accordance with the relevant legislation? EVALUATING THE COMPLIANCE WITH REPORTING REQUIREMENTS

Relevance Are the objectives output or outcome oriented? Are the indicators related with the objective? Measurability Are the objectives or indicators measurable? Well-defined Are the objectives and indicators clearly defined for unbiased measuring? EVALUATING THE QUALITY OF PERFORMANCE INFORMATION

Consistency Does auditee report on the same performance objectives and indicators in activity report? Verifiability Are the reported data extracted from the supporting data system? Cogency Are the reasons for gaps between planned and achieved results relevant? EVALUATING THE QUALITY OF PERFORMANCE INFORMATION

Accuracy Does the data system ensure exclusion of issues irrelevant with the achievement? Completeness Does the data system include all relevant issues for measuring the achievement? EVALUATING THE DATA RELIABILITY

Reporting “If I had had more time, I would have written a more brief report.” 28

Reporting One of the most challenging stage of the audit. 29

Reporting Compliance with reporting requirements The content of the performance information Reliability of data systems 30

Clearence before reporting The audit team should first try to ensure the clearence of the findings 31

Developing recommendations Recommendations for implementation should be developed in the report. 32

Writing the Report The audit report includes the following: Executive summary Aim and scope Findings Recommendations 33

Writing the Report After the review process, the audit report is sent to the audited entity 34

Opinion of the Public Entity The representatives of the entity can be invited for face-to-face interviews or the management is only asked to communicate its opinions on the report in writing. 35

Audit Report The audit team reaches a conclusion, by saying that; 36

Audit Report the audited entity; has, has partly, has not complied with, the said criteria. 37

SUMMARY OF P.I.AUDIT Institutions’ budgets- aims and objectives Reporting to the Parliament, public and TCA Measurement of results of activities with respect to objectives and indicators determined by public administrations within the framework of accountability TCA’s Performance information audit

TURKISH COURT OF ACCOUNTS Performance Information Audit Experience THANK YOU! 42