1. INTOSAI WORKING GROUP ON KEY NATIONAL INDICATORS Audit on Social Protection of Vulnerable Groups Mrs Ivanka Kesyakova, SAI Bulgaria Sofia, 24-26 March 2015

2. Performance audit on social protection of vulnerable groups Audited entities: Ministry of Labour and Social policy; Agency for Social Assistance Audited period: 01.01.2010 – 31.12.2013

3. Strategic objectives  reducing the number of people living in poverty by 260 thousand by 2020, defined by the National Reform Programme: Bulgaria 2020.  guaranteeing social protection of vulnerable groups- the strategic objective under social assistance policy.

4. Audit scope:  organization of the activity for providing social and family allowances, integration supplements and financial assistance for families with children.  planning of the activity  effective implementation of the activity  mechanism for monitoring and control the implementation of the activity

5. Indicators:  poverty line  relative share of the population living below the poverty line before and after the social transfers incl. all social and family allowances and integration supplements.  at –risk- of- poverty rate and social exclusion.

6. Results  reports of the MLSP do not contain indicators for assessing the effect from the implemented measures and activities for the achievement of the objectives set in the strategic documents. reason – the strategic planning of the activity assumes independent organization of the coordination, monitoring and control over the implementation of the strategic objectives and priorities and it is not directly related to the progress reporting with the sector medium-term and short - term documents.

7. Results  the emphasis in the planning of the financial resources guaranteeing social protection of the group is rather directed towards assessment of the possibilities than to needs assessment. “balance” is achieved by the “Guaranteed minimum income” indicator and the introduction of an income criterion which provides for the right of receiving some social and family assistance for children.

8. Results  Indicators for reporting under the programme “Assistance to families with children” are incomparable to each other - therefore a summarized assessment can not be made for the level of effectiveness achieved by the implementation of the social protection measures for families with children on the basis of the family benefits calculated and granted.

9. Recommendation:  to develop and publish a methodology defining and assessing the studied indicators in order to measure and evaluate the extent of implementation of the planned objectives in the field of social policy.

10. Impact of social payments  the social payments rate is : 1,06 per cent from the GDP – 2010 1,04 per cent from the GDP – 2013 9,04 per cent from the expenditures approved under the republican budget for 2010 and 9,84 per cent – 2013

11. Relative share of population living below the poverty line Year 20102011 2012 Age Before social transfers After social transfers Before social transfers After social transfers Before social transfers After social transfers total27,422,225,921,2 26,721 0-1735,228,435,928,2 38,128,4 18-6423,318,222,117,4 22,717,1 65+35,131,230,228,2 30,427,9

12. Impact of social payments  as a result of the social transfers the number of people, living below the poverty line is reduced by: 391,6 thousand pers – in 2010 345,6 thousand pers – in 2011 414,6 thousand pers - in 2012

13.  research of the dynamics and trends shows that by 2020 the Republic of Bulgaria will achieve the strategic objective for reducing the number of people living in poverty by 260 thousand, if the rate of persons living below the poverty line remains the same.

14. Thank you for the attention!