1. Accountability and Integrity Systems
WBI/CABRI/SA PFM TRAINING SEMINAR
Pretoria, South Africa
18-20 June 2007

2. What is accountability?
Definition
Dimensions
Rationale
Stakeholders
Whose accountability?

3. Principles of accountability
Clearly defined roles
Clear performance expectations
Balance of expectations and capacities
Credible reporting
Review and adjustment

4. Criteria for effective accountability
Key question: Is the accountability framework effective?
General criteria:
Accountability for results
Financial considerations in decision-making
Management of financial resources
Readily available information
Integrated internal control system

5. Accountability: How? Lead by legislature
Oversight by ministry of finance
Performance reports by ministries and departments
Internal audit
Government audit by SAI
Making audit reports accessible to public

6. Watching the watchdogs
SAI
Government
Oversight
Oversight
Oversight
Legislature
External audit
Public reporting QA
Oversight
bodies

7. Measuring the state of accountability
Accountability laws
Oversight institutions
Regular reviews
Individual/ Organizational goals
State of audit recommendations
Institutional mechanism for learning lessons

8. In defence of public servants-1
Neutrality and political pressures
Tribalism and customs
Inconsistency of times
Limitations of team leader
Incumbents and predecessors
Year-end rush orders
Outdated rules and procedures

9. In defence of public servants-2
Incompetent or negligent staff
Culture of corruption
Risk in public performance reporting
Media blackmail
Business by word of mouth
Honest errors

10. Policy recommendations-1
Legislators as champions of accountability
Devise accountability framework
Create process of honest disagreement
Protect whistleblowers
Create environment of accountability
Tone at the top
Issue guidelines for discretion
Introduce program budgeting

11. Policy recommendations-2
Move toward IPSAS
Move toward cost accounting system
Strengthen PACs
Strengthen SAIs
Strengthen internal audit
Set up audit committees
Enhance public awareness
Make audit reports public

12. Policy recommendations-3
Issue best practice guides
Train public managers regularly
Review and replace redundant rules
Introduce financial disclosure requirements