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

2. 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

3. Strategic Goals of INTOSAI
Professional Standards
Knowledge Sharing
Capacity Building

4. 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 (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

5. 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"

6. 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

7. 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;

8. 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.

9. 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"

10. 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

11. 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

12. Cooperation UN - INTOSAI
Meeting between INTOSAI General Secretary Moser and UN Secretary General Ban Ki-moon
independence
strengthening of accountability
Citizen Engagement

13. 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

14. 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

15. 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

16. 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.

17. 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.

18. 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

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

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

21. 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

22. 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

23. 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:

24. 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

25. 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

26. Thank you very much for your attention!