1. Concept of accountability Visa Paajanen National Audit Office of Finland 3.10.2011

2. 2 Consept of accountability Discussion task: who is accountable (and to whom)? accountable for money or actions or results? possible ways to put into practice accountability? two examples or situations:

3. 3 Example 1: dictatorship, autocracy ADMINISTRATION PEOPLE EMPEROR

4. 4 Example 2: democracy ADMINISTRATION PEOPLE PARLIAMENT

5. 5 Concept and levels of accountability Accountability relates to hierarchy or power-relations organisation’s or person’s responsibility for performing a task in certain way and/or for achieving something and to consequences of these actions.

6. 6 Concept and levels of accountability Who is accountable?  Different levels of accountability in public administration: (Parliament?) Government Ministry (or the whole branch of administration) Organisation Unit (within an organisation) Personal / individual civil servant

7. 7 Types of accountability What is a person/an organisation accountable for? What different types of accountability there are?  Political  Legal  Financial  Performance  (Ethical)  Other?

8. 8 Accountability process How does accountability come about? What are the prerequisites for accountability? Necessary elements: 1) Demands / standards  What is demanded or expected from the administration? 2) Production of information and reporting  Who produces information and reports on whether the demands are met? 3) Handling of information  Who handles the information on whether the demands are met? 4) Consequences  What are the consequences if demands are or are not met?

9. 9 How does the NAOF contribute to the accountability process? Accountability process The NAOF contributes by … Demands … interpreting the demands in statutes on financial management … interpreting Parliament’s will with regard to performance goals Information & reporting … auditing that the financial information is correct (financ.acc.) … auditing that the performance information is correct (perf. acc.) … producing new information on legality of financial management (legal & financial accountability) … producing new information on performance (perf. accountability) Handling of information … presenting, discussing and defending the audit findings (to Parliament, auditees and media) Consequences … following up and demanding the auditees to report on corrective measures taken