Separation of powers and financial oversight

Size: px
Start display at page:

Download "Separation of powers and financial oversight"

Transcription

1 Separation of powers and financial oversight Aimée Figueroa Neri * Abstract This work examines ex post financial oversight under the concept and horizontal and territorial dimensions of the separation of powers. Presenting the case of Mexico and comparing it with other countries, the analysis considers the design given in the constitutions to the institutions supreme audit institutions responsible of oversight. We also review constitutional provisions that outline the bonds of such external audit services to public authorities. We suggest a perspective of the principle of separation of powers under an objective relationship that arises from the ex post financial oversight, with an emphasis on the information that is generated, not excluding the subjective relationship between powers and between them and the supreme audit institutions in both national and sub national level of federal States. Index I. Introduction. II. Financial oversight as a key element of separation of powers. III. Supreme Audit Institutions and their relationship with government. IV. Financial control and oversight in federal systems. V. Information: guideline of a comprehensive financial control and the relationship between powers (final thoughts). References Key words: Separation of powers, Supreme Audit Institutions, oversight, and fiscal federalism. * Researcher of the Department of Public Policies of the University of Guadalajara, campus CUCEA, Mexico, 1

2 I. Introduction The financial control that the legislative power has over the executive plays a foremost role in a system of checks and balances in democratic states. However public budgets and ex-post review of public spending are not always used by congresses and parliaments with the same intensity. In recent years, Mexico and various Latin American countries have strived to strengthen the surveillance of the legislature over the executive. These countries have reformed the legal system and institutional design regarding the external and subsequent control of the use of public resources; changes include the external entities or audit bodies such as the Supreme Audit Institutions (SAI) pillars of an accountability system. SAIs, conceptually and legislatively have acquired independence or autonomy from the executive branch and the legislature. SAI s role is to assist the latter in monitoring public resources and hence supervise the executive branch. In this scenario, doctrine, legislation and public policies face the challenge of the classical conception of the principle of separation of powers to accommodate constitutionally autonomous bodies, including SAI s, which must be linked with the legislature and contribute to improve public financial management by the executive. Moreover, the territorial dimension of the principle of separation of powers in countries with a federal system, presents obstacles for an effective financial supervision by SAI s and for a comprehensive accountability of public finances. The present study compares the case of Mexico and nine other countries by reviewing the design provided in their constitutions to SAI s and their relation with public authorities and the foundations of federalism. We offer a perspective 2

3 of the principle of separation of powers under the lens of the objective relationship that arises from the ex post financial oversight. We highlight the information that is generated, without excluding the subjective relationship between authorities and SAI s, at the national and sub national level of federal States. II. Financial oversight as a key element of separation of powers The principle of separation of powers in its classical conception, is based on the separation of functions for three bodies that are independent and balance each other": executive, legislative and judicial (Solozabal Echavarría 1981:215). However, time and doctrinal developments have shown that government functions are not always carried out separately or exclusively by the power vested with the authority. The complexity of government activity fosters an ongoing interaction between the three branches (Huerta Ochoa 2001:77) and provides acceptance of the theory regarding the distinction and collaboration of powers (Solozabal Echavarria 1981:233). The new independent constitutional bodies that have emerged in recent decades in some Latin American countries (Ackerman 2010) underscore this idea. The principle of separation of powers implies surveillance among them to control the inherent political power they possess. Such control should ensure the constitutional limits of each branch, keeping the balance between them and avoiding the abuse of authority and power conferred (Huerta Ochoa 2001:35). The checks and balances system from the constitutional doctrine of the United States of America, is considered today, a fundamental element of democratic states (Vallès Vives 2001:13). There are several legislative controls over the executive (Huerta Ochoa 2001: ), financial oversight is a leading one that can be understood as a series of 3

4 monitoring mechanisms during the different processes of the financial activity of a State 1 : draft and approving of the expenditure budget, its implementation, and review and audit of public expenditure (Figueroa Neri 2005:59, 2009:22 Main Pozuelo, Wehner 2006:82). The first process legislative approval of all public spending, taxes and revenue, has its roots in the representation of citizens popular sovereignty and is a pillar of a checks and balances system. Likewise, the subsequent review of public spending or ex post oversight by the legislature is part of the traditional mechanisms regarding the accountability of the executive branch to taxpayers and society at large, also included in popular sovereignty. Financial oversight of the legislature over the executive power is a key element of the principle of separation of public powers and one of the preeminent ways to maintain the balance between them. Ex post financial oversight (external monitoring) is carried out at the end of the fiscal year or period during for which public resources were used and based on the official reports that the executive presents to the legislature. 2 It contains the annual report or financial statement, thus, the legislature initiates a review, external to the realm of the public administration of the executive. The legislature oversees this financial management and can later exert its political control. Some studies provide evidence that in not all countries, the legislature uses an ex post oversight with the same intensity or efficiency as opposed to budget approval (Santiso 2009). In recent years the virtues of this control and its contribution to accountability and improving public financial management have been highlighted (Neal 2003, Stapenhurst and Titsworth 2006). Moreover, the complexity of the financial management of the public sector and the technical expertise required to 1 Also known as the budget cycle. 2 In Mexico the financial annual report is referred to as the Cuenta Pública. 4

5 supervise it, make ex post oversight by the legislature to require assistance of a specialized body to audit public spending such as the Supreme Audit Institutions. III. Supreme Audit Institutions and their relationship with government SAI s, with their corresponding differences depending on the system and country, 3 are entities that assist the legislative branch. Since INTOSAI issued the Declaration of Lima (1977) regarding the basic guidelines of accountability and the Declaration of Mexico (2007) regarding the independence of Supreme Audit Institutions, the independence of SAI s from the executive branch has been considered as an essential element for their proper functioning; likewise it has been noted that SAI s must also be independent or autonomous from the legislature to ensure audits and oversights that are impartial, objective, and distant from political or partisan interests of parliaments. Some authors in Mexico, suggest SAI s become an independent constitutional entity (Ackerman and Astudillo 2009). Although some SAI s have judicial powers, 4 they are not part of the judiciary. The independence of SAI s raises two important issues concerning the principle of separation of powers, what kind of entity are they? And, what is their relationship with government? To answer these questions, we present the results of a research that focuses these issues and compares the Superior Audit Institution from Mexico with nine other countries (Figueroa Neri 2007) based on empirical data. We also consider other research data that compares 26 SAI s of the European Union (Clark, De Martinis and Krambia-Kapardis 2007), both works are based on current legislation. 3 Overall there are three models: Westminster (audit office or general audit), Audit Council (a colligate group of auditors), and the Napoleonic (fiscal courts). 4 Some SAI s are known as cours de competes, although they do not function as legal courts. 5

6 Chart 1 presents a number of SAI s and their sorting as entities that must be independent but remain linked to the legislature original power of financial oversight. As mentioned the legislature entrusts to SAI s the ex post technical review of public spending. Having an absolutely independent SAI, without a close relationship with the legislature, would hamper the principle of separation of government because there would be no direct control regarding the financial management of the executive. In addition as to how independent are these 10 entities with the legislature we also compared them alongside their Constitutions or equivalent legal document. We focused that the legal documents guarantee three key dimensions of independence or autonomy: organizational, functional and financial. Clark, De Martinis and Krambia-Kapardis (2007) reported that in 20 of the 26 cases studied, adequate independence of the SAIs from the executive branch was guaranteed by law. Without questioning their results and considering the indicators they used to verify SAI s autonomy, 5 their results suggest that between 16 and 20 cases have an organizational independence, which we assume includes financial, and between 12 and 11 cases a functional one (p. 52). 5 The authors used 7 indicators to measure how autonomous the SAI s were. The research of Figueroa Neri (2007) groups four of them (free of direction/control from anyone, discretion in determining type of audits and auditee, head of SAI to determine themes and conditions of staff, head of SAI to appoint contractors to audit ) for the dimensions of organizational and functional autonomy. 6

7 Chart 1 SAI* Legal and Institutional Framework and Independence of SAIs Who controls SAI? Independence Type of Institution Depend of or Responsible Organization Functions Finances BRH Germany Independent entity Parliament and Senate yes yes yes AGN Argentina Entity for technical assistance 7

1 Cour des comptes - Rappel du titre de la Date présentation THE COUR DES COMPTES

1 Cour des comptes - Rappel du titre de la Date présentation THE COUR DES COMPTES 1 Cour des comptes - Rappel du titre de la Date présentation THE COUR DES COMPTES ABOUT US: WHO ARE WE? The Cour des comptes is the supreme body in charge of auditing the use of public funds in France.

More information

QUAๆASSURANCE IN FINANCIAL AUDITING

QUAๆASSURANCE IN FINANCIAL AUDITING Table of contents Subject Page no. A: CHAPTERS Foreword 5 Section 1: Overview of the Handbook 6 Section 2: Quality Control and Quality Assurance 8 2. Quality, quality control and quality assurance 9 2.1

More information

Accountability of central banks and supervisory bodies what should be the remit of auditors at EU and national level

Accountability of central banks and supervisory bodies what should be the remit of auditors at EU and national level Claes Norgren Auditor General Version 20141009 Accountability of central banks and supervisory bodies what should be the remit of auditors at EU and national level Keynote speech by Auditor General Mr

More information

CHECK AGAINST DELIVERY EMBARGO UNTIL 14 October 2014. Gaps and Overlaps Accountability and Public Audit Arrangements in EU, ECA, Brussels

CHECK AGAINST DELIVERY EMBARGO UNTIL 14 October 2014. Gaps and Overlaps Accountability and Public Audit Arrangements in EU, ECA, Brussels CHECK AGAINST DELIVERY EMBARGO UNTIL 14 October 2014 Gaps and Overlaps Accountability and Public Audit Arrangements in EU, ECA, Brussels Accountability for the Use of EU Funds at Member State and Regional

More information

Coordination and Cooperation between SAIs and Internal Auditors in the Public Sector

Coordination and Cooperation between SAIs and Internal Auditors in the Public Sector INTOSAI GOV 9150 The International Standards of Supreme Audit Institutions, ISSAIs, are issued by the International Organization of Supreme Audit Institutions, INTOSAI. For more information visit www.issai.org

More information

Fundamental Principles of Public-Sector Auditing

Fundamental Principles of Public-Sector Auditing ISSAI 100 The International Standards of Supreme Audit Institutions, or ISSAIs, are issued by INTOSAI, the International Organisation of Supreme Audit Institutions. For more information visit www.issai.org

More information

REGULATION IN THE INFRASTRUCTURE SECTOR

REGULATION IN THE INFRASTRUCTURE SECTOR REGULATION IN THE INFRASTRUCTURE SECTOR Stephane Jacobzone Counsellor OECD Public Governance and Territorial Development The views are the author s responsibility The evolution of regulatory frameworks

More information

Fundamental Principles of Financial Auditing

Fundamental Principles of Financial Auditing ISSAI 200 ISSAI The 200 International Fundamental Standards Principles of Supreme of Financial Audit Institutions, Auditing or ISSAIs, are issued by INTOSAI, the International Organisation of Supreme Audit

More information

Spanish Tax Agency. - Collection of the European Union s own revenues. Spanish Tax Agency

Spanish Tax Agency. - Collection of the European Union s own revenues. Spanish Tax Agency Spanish Tax Agency The Spanish Tax Agency was officially created by article 103 of Act 31/1990 of 27 December on the 1991 National Budget, although it only took real form on 1 January 1992. It is an organization

More information

The Lima Declaration of Guidelines on Auditing Precepts. Foreword

The Lima Declaration of Guidelines on Auditing Precepts. Foreword The Lima Declaration of Guidelines on Auditing Precepts Foreword When the Lima Declaration of Guidelines on Auditing Precepts was adopted by acclamation of the delegates more than two decades ago in October

More information

Characteristics of Public Budgets in 5 Latin American Countries

Characteristics of Public Budgets in 5 Latin American Countries Characteristics of Public Budgets in 5 Latin American Countries The Latin American Network for Legislative Transparency is a network of civil society organizations in Latin America that promote transparency,

More information

Unit 5: Parliament and the audit of public accounts

Unit 5: Parliament and the audit of public accounts Unit 5: Parliament and the audit of public accounts Learning objectives What is parliament s role in the audit of public accounts? After studying this unit you should be able to: Recognize different types

More information

Business Climate and Good Governance

Business Climate and Good Governance Business Climate and Good Governance Abstract Msc Besmira Manaj European Delegation, Albania This paper consists of three factors, namely: Good Governance, Business Climate and Corruption. How they affect

More information

Fundamental Principles of Compliance Auditing

Fundamental Principles of Compliance Auditing ISSAI 400 -+ ISSAI The 400 International Fundamental Standards Principles of Supreme of Compliance Audit Institutions, Auditing or ISSAIs, are issued by INTOSAI, the International Organisation of Supreme

More information

V CONFERENCE EUROSAI - OLACEFS (Lisbon 10-11 May 2007)

V CONFERENCE EUROSAI - OLACEFS (Lisbon 10-11 May 2007) V CONFERENCE EUROSAI - OLACEFS (Lisbon 10-11 May 2007) STATE BUDGET CYCLE AND ACCOUNTS IN ITALY: TRADITIONAL AND INNOVATIVE PROCEDURES AND CORTE S INVOLVEMENTS TO SECURE FISCAL SUSTAINABILITY AND ACCOUNTABILITY

More information

Strategic Plan 2013-2018

Strategic Plan 2013-2018 Strategic Plan 2013-2018 TABLE OF CONTENTS 1. LIST OF ACRONYMS 2. MESSAGE FROM THE AUDITOR GENERAL 3. OVERVIEW OF SAIB STRATEGIC PLAN 2013 2018 4. MISSION 5. VISION 6. VALUES 7. SAIB STRATEGIC THRUSTS

More information

UNIT 6. Government Accountability and Parliamentary Committees

UNIT 6. Government Accountability and Parliamentary Committees UNIT 6. Government Accountability and Parliamentary Committees Learning Objectives What role do parliamentary committees play in assuring government accountability? After studying this unit you should

More information

Italy: toward a federal state? Recent constitutional developments in Italy

Italy: toward a federal state? Recent constitutional developments in Italy BENIAMINO CARAVITA Italy: toward a federal state? Recent constitutional developments in Italy 1. The federal idea in Italian history Italy became a unitary State between 1861 and 1870, assembling under

More information

THE US LEGAL SYSTEM: A Short Description. Federal Judicial Center

THE US LEGAL SYSTEM: A Short Description. Federal Judicial Center THE US LEGAL SYSTEM: A Short Description Federal Judicial Center Background The United States Constitution establishes a federal system of government. The Constitution gives specific powers to the federal

More information

Constitutions. It is a brief sketch of the structure of government. It limits government by setting boundaries.

Constitutions. It is a brief sketch of the structure of government. It limits government by setting boundaries. Constitutions What is a constitution? A constitution is the fundamental law of a state by which a system of government is created and from which it derives its power and authority. The fundamental law

More information

Establishing and Operating a Quality Management System Experiences of the EUROSAI Training Committee Seminar in Budapest

Establishing and Operating a Quality Management System Experiences of the EUROSAI Training Committee Seminar in Budapest Workshop Management of an SAI Berlin (Germany), 9-11 April 2008 Establishing and Operating a Quality Management System Experiences of the EUROSAI Training Committee Seminar in Budapest (Dr. Árpád Kovács,

More information

INTOSAI COMMUNICATION GUIDELINE

INTOSAI COMMUNICATION GUIDELINE INTERNATIONAL ORGANIZATION OF SUPREME AUDIT INSTITUTIONS ORGANISATION INTERNATIONALE DES INSTITUTIONS SUPÉRIEURES DE CONTRÔLE DES FINANCES PUBLIQUES INTERNATIONALE ORGANISATION DER OBERSTEN RECHNUNGSKONTROLLBEHÖRDEN

More information

COURSE DESCRIPTION FOR THE BACHELOR DEGREE IN INTERNATIONAL RELATIONS

COURSE DESCRIPTION FOR THE BACHELOR DEGREE IN INTERNATIONAL RELATIONS COURSE DESCRIPTION FOR THE BACHELOR DEGREE IN INTERNATIONAL RELATIONS Course Code 2507205 Course Name International Relations of the Middle East In this course the student will learn an historical and

More information

PRINCIPLES AND GOOD PRACTICES

PRINCIPLES AND GOOD PRACTICES ISSAI 21 The International Standards of Supreme Audit Institutions, ISSAI, are issued by the International Organization of Supreme Audit Institutions, INTOSAI. For more information visit www.issai.org

More information

BILL NO. 31-0255. Thirty-first Legislature of the Virgin Islands. November 23, 2015

BILL NO. 31-0255. Thirty-first Legislature of the Virgin Islands. November 23, 2015 COMMITTEE ON RULES AND JUDICIARY 0//0-REPORTED OUT TO THE FLOOR 0//-HELD IN COMMITTEE BILL NO. -0 Thirty-first Legislature of the Virgin Islands November, 0 An Act amending titles,,,,,,,, 0, and of the

More information

Characteristics of different external audit systems

Characteristics of different external audit systems Briefing Characteristics of different external audit systems Introduction 1. Accountability for the use of public funds is a cornerstone of good public financial management. Supreme Audit Institutions

More information

Audit Quality Control Preliminary draft

Audit Quality Control Preliminary draft ISSAI 40 The International Standards of Supreme Audit Institutions, ISSAI, are issued by the International Organization of Supreme Audit Institutions, INTOSAI. For more information visit www.issai.org

More information

INTERNATIONAL MONETARY FUND. Manual on Fiscal Transparency (2007) Abbreviations and Acronyms...3

INTERNATIONAL MONETARY FUND. Manual on Fiscal Transparency (2007) Abbreviations and Acronyms...3 INTERNATIONAL MONETARY FUND Manual on Fiscal Transparency (2007) Contents Page Abbreviations and Acronyms...3 Revised Code of Good Practices on Fiscal Transparency (2007)...4 Overview...8 I. Clarity of

More information

The Double Democratic Deficit Parliamentary Accountability and the Use of Force under International Auspices

The Double Democratic Deficit Parliamentary Accountability and the Use of Force under International Auspices The Double Democratic Deficit Parliamentary Accountability and the Use of Force under International Auspices Hans Born, Senior Fellow, DCAF Geneva Brussels, 29 April 2004 Presentation given at the Book

More information

This note deals with the legal. Rwanda: legal and institutional frameworks for public finance management SUMMARY CONSTITUTION COUNTRY LEARNING NOTES

This note deals with the legal. Rwanda: legal and institutional frameworks for public finance management SUMMARY CONSTITUTION COUNTRY LEARNING NOTES COUNTRY LEARNING NOTES Rwanda: legal and institutional frameworks for public finance management Bruno Versailles April 2012 SUMMARY Rwanda has instituted a comprehensive and modern legal framework for

More information

GAO. The Chief Financial Officers Act A Mandate for Federal Financial Management Reform. Accounting and Financial Management Division

GAO. The Chief Financial Officers Act A Mandate for Federal Financial Management Reform. Accounting and Financial Management Division GAO United States General Accounting Office Accounting and Financial Management Division September 1991 The Chief Financial Officers Act A Mandate for Federal Financial Management Reform GAO/AFMD-12.19.4

More information

Internal Audit Hearing Sheet

Internal Audit Hearing Sheet Attached form Name of the financial institution Title and name of the manager Name and telephone number of the person in charge Internal Audit Hearing Sheet Please provide all officials in charge of the

More information

The Tax Agency. The Tax Agency

The Tax Agency. The Tax Agency The Tax Agency The Tax Agency was officially created by article 103 of Act 31/1990 of 27 December on the 1991 National Budget, although it only took real form on 1 January 1992. It is an organisation under

More information

Accountability in Governance

Accountability in Governance Accountability in Governance Accountability ensures actions and decisions taken by public officials are subject to oversight so as to guarantee that government initiatives meet their stated objectives

More information

ADMINISTRATIVE REFORM IN THE MEDITERRANEAN REGION

ADMINISTRATIVE REFORM IN THE MEDITERRANEAN REGION ADMINISTRATIVE REFORM IN THE MEDITERRANEAN REGION Summary of Israel *Lello Esposito, an important contemporary Neapolitan artist, created and donated the cover artwork, which revolves around the colours

More information

GUIDANCE NOTE ON THE CONCEPT OF RELIANCE

GUIDANCE NOTE ON THE CONCEPT OF RELIANCE Final version of 23/02/2009 COCOF 09/0002/01-EN EUROPEAN COMMISSION DIRECTORATE-GENERAL REGIONAL POLICY GUIDANCE NOTE ON THE CONCEPT OF RELIANCE ON THE WORK OF OTHER AUDITORS DISCLAIMER This is a Working

More information

DRAFT GUIDELINES ON DECENTRALISATION AND THE STRENGTHENING OF LOCAL AUTHORITIES

DRAFT GUIDELINES ON DECENTRALISATION AND THE STRENGTHENING OF LOCAL AUTHORITIES DRAFT GUIDELINES ON DECENTRALISATION AND THE STRENGTHENING OF LOCAL AUTHORITIES 1 INTRODUCTION Sustainable human settlements development can be achieved through the effective decentralization of responsibilities,

More information

Group of Coordinators for the Recognition of Professional Qualifications Mutual Evaluation of Regulated Professions Meeting of 06 March 2015

Group of Coordinators for the Recognition of Professional Qualifications Mutual Evaluation of Regulated Professions Meeting of 06 March 2015 Romania s National Report An overview of the regulatory framework and national system to protect the psychologist profession with free practice objective in the health services sector 1. Definition In

More information

LEGISLATURE OF THE STATE OF IDAHO Sixty-second Legislature First Regular Session - 2013 IN THE HOUSE OF REPRESENTATIVES HOUSE BILL NO.

LEGISLATURE OF THE STATE OF IDAHO Sixty-second Legislature First Regular Session - 2013 IN THE HOUSE OF REPRESENTATIVES HOUSE BILL NO. LEGISLATURE OF THE STATE OF IDAHO Sixty-second Legislature First Regular Session - 0 IN THE HOUSE OF REPRESENTATIVES HOUSE BILL NO. BY HEALTH AND WELFARE COMMITTEE 0 0 AN ACT RELATING TO THE HEALTH INSURANCE

More information

Montana Legislative Fiscal Division. September 15, 2000. Prepared by Greg DeWitt, Senior Fiscal Analyst Pamela Joehler, Senior Fiscal Analyst

Montana Legislative Fiscal Division. September 15, 2000. Prepared by Greg DeWitt, Senior Fiscal Analyst Pamela Joehler, Senior Fiscal Analyst Montana Legislative Fiscal Division Information Technology Management Study Final Report September 15, 2000 Prepared by Greg DeWitt, Senior Fiscal Analyst Pamela Joehler, Senior Fiscal Analyst Information

More information

THE CRIMINAL JUSTICE RESPONSE TO CORRUPTION (IN THE CONTEXT OF NEPAL)

THE CRIMINAL JUSTICE RESPONSE TO CORRUPTION (IN THE CONTEXT OF NEPAL) 139TH INTERNATIONAL TRAINING COURSE RESOURCE VISITING MATERIAL EXPERTS SERIES PAPERS No.79 THE CRIMINAL JUSTICE RESPONSE TO CORRUPTION (IN THE CONTEXT OF NEPAL) Rajan Prasad Bhattarai * I. HISTORICAL BACKGROUND

More information

Implementing the International Standards for Supreme Audit Institutions (ISSAIs): Strategic considerations

Implementing the International Standards for Supreme Audit Institutions (ISSAIs): Strategic considerations Implementing the International Standards for Supreme Audit Institutions (ISSAIs): Strategic considerations This guide has been written by members of the Capacity Building Subcommittee 1 chaired by the

More information

BOARD AND CEO ROLES DIFFERENT JOBS DIFFERENT TASKS

BOARD AND CEO ROLES DIFFERENT JOBS DIFFERENT TASKS BOARD AND CEO ROLES DIFFERENT JOBS DIFFERENT TASKS Introduction Local boards of trustees and chief executive officers play different roles and have different responsibilities in leading their districts.

More information

NC State and Local Government

NC State and Local Government Practice Test NC State and Local Government Note to teachers: These unofficial sample questions were created to help students review state and local government content, as well as practice for the Civics

More information

Governance as Stewardship: Decentralization and Sustainable Human Development

Governance as Stewardship: Decentralization and Sustainable Human Development Governance as Stewardship: Decentralization and Sustainable Human Development by Jerry VanSant Research Triangle Institute USA EXECUTIVE SUMMARY Introduction The United Nations Development Programme (UNDP)

More information

A PRESENTATION BY THE AUDITOR- GENERAL OF GHANA ON SUB- THEME No 5 OF THE CONCEPT PAPER ON THE FORUM:

A PRESENTATION BY THE AUDITOR- GENERAL OF GHANA ON SUB- THEME No 5 OF THE CONCEPT PAPER ON THE FORUM: A PRESENTATION BY THE AUDITOR- GENERAL OF GHANA ON SUB- THEME No 5 OF THE CONCEPT PAPER ON THE FORUM: ADOPTION OF PERFORMANCE AND RESULTS BASED AUDIT, CONTROL, INSPECTION AND EVALUATION 1.0 Introduction

More information

Structure of the judiciary system, 2010-2012

Structure of the judiciary system, 2010-2012 Austria Belgium Denmark Austrian law is based on European traditions and is primarily statute law, with a very limited role played by customary law. The independence of the courts is enshrined in the constitution.

More information

An Act to amend the Auditor General Act and other legislative provisions

An Act to amend the Auditor General Act and other legislative provisions FIRST SESSION THIRTY-EIGHTH LEGISLATURE Bill 71 An Act to amend the Auditor General Act and other legislative provisions Introduction Introduced by Madam Monique Jérôme-Forget Minister of Finance Québec

More information

PFMA 2011-12 The drivers of internal control: Audit committees and internal audit

PFMA 2011-12 The drivers of internal control: Audit committees and internal audit 1 PFMA The drivers of internal control: Audit committees and internal audit CONSOLIDATED GENERAL REPORT on NATIONAL and PROVINCIAL audit outcomes Our reputation promise/mission The Auditor-General of South

More information

Office of the Director of Audit. Harmonized Audit Manual

Office of the Director of Audit. Harmonized Audit Manual Office of the Director of Audit Harmonized Audit Manual December 2009 Printed in December 2009 First Edition, December 2009 Offices of the Directors of Audit OECS Countries Harmonized Audit Manual Page

More information

TASA Summary of Education Related Senate Interim Charges. 80 th Legislature

TASA Summary of Education Related Senate Interim Charges. 80 th Legislature TASA Summary of Education Related Senate Interim Charges 80 th Legislature Education Study the effectiveness of public school programs serving special education students, including autistic students. Specifically,

More information

Assessment: The Constitution: A More Perfect Union

Assessment: The Constitution: A More Perfect Union Name Date Assessment: The Constitution: A More Perfect Union Mastering the Content Circle the letter next to the best answer. 1. Why is the U.S. Constitution called a living document? A. It has changed

More information

The Structure of the National Government

The Structure of the National Government The Structure of the National Government The first national framework of the United States government, the Articles of Confederation, took effect in 1781 and established only one branch of government.

More information

Statement of Federal Financial Accounting Standards 47: Reporting Entity

Statement of Federal Financial Accounting Standards 47: Reporting Entity Statement of Federal Financial Accounting Standards 47: Reporting Entity Status Issued December 23, 2014 Effective Date For periods beginning after September 30, 2017. Earlier implementation is not permitted.

More information

Performance audit,how & why?

Performance audit,how & why? Performance audit,how & why? By: Ghasem zibaei Senior auditor of supreme audit court of Iran. Lecturer of supreme audit court of Iran on V.F.M audit. Official expert of courthouse on audit & accounting.

More information

RISK ANALYSIS IN AUDIT PLANNING: A PROJECT TO IMPROVE THE SELECTION OF VFM AUDIT PRIORITIES

RISK ANALYSIS IN AUDIT PLANNING: A PROJECT TO IMPROVE THE SELECTION OF VFM AUDIT PRIORITIES RISK ANALYSIS IN AUDIT PLANNING: A PROJECT TO IMPROVE THE SELECTION OF VFM AUDIT PRIORITIES 1 Introduction Strategic Paper by Horácio Sabóia Vieira, CCAF International Fellow The objective of this paper

More information

The report on developments in the market for providing statutory audit services to public-interest entities in Poland

The report on developments in the market for providing statutory audit services to public-interest entities in Poland The report on developments in the market for providing statutory audit services to public-interest entities in Poland Warsaw, 15 June 2016 CONTENTS INTRODUCTION... 3 1. MARKET CONCENTRATION LEVELS IN

More information

The Committee of Seventy s 2015 INTEGRITY AGENDA PHILADELPHIA CITY COUNCIL

The Committee of Seventy s 2015 INTEGRITY AGENDA PHILADELPHIA CITY COUNCIL The Committee of Seventy s 2015 INTEGRITY AGENDA PHILADELPHIA CITY COUNCIL The Committee of Seventy is asking you and the other declared candidates for Philadelphia City Council to commit to the attached

More information

CHAPTER 7 LOCAL GOVERNMENT

CHAPTER 7 LOCAL GOVERNMENT CHAPTER 7 LOCAL GOVERNMENT Status of municipalities 151. (1) The local sphere of government consists of municipalities, which must be established for the whole of the territory of the Republic. (2) The

More information

Five-Year Strategic Plan

Five-Year Strategic Plan U.S. Department of Education Office of Inspector General Five-Year Strategic Plan Fiscal Years 2014 2018 Promoting the efficiency, effectiveness, and integrity of the Department s programs and operations

More information

BIBLIOGRAPHY OF CONGRESS THEMES. @November 2013

BIBLIOGRAPHY OF CONGRESS THEMES. @November 2013 INTERNATIONAL ORGANIZATION OF SUPREME AUDIT INSTITUTIONS ORGANISATION INTERNATIONALE DES INSTITUTIONS SUPÉRIEURES DE CONTRÔLE DES FINANCES PUBLIQUES INTERNATIONALE ORGANISATION DER OBERSTEN RECHNUNGSKONTROLLBEHÖRDEN

More information

Sovereign Debt Management Where are we today?

Sovereign Debt Management Where are we today? Debt Management Performance Assessment Tool (DeMPA) Sovereign Debt Management Where are we today? Annual Meeting of the INTOSAI Working Group on Public Debt Santiago May 27-29, 2013 Historical Background

More information

CLASS FAMILY: Business Operations and Administrative Management

CLASS FAMILY: Business Operations and Administrative Management OCCUPATIONAL GROUP: Business Administration CLASS FAMILY: Business Operations and Administrative Management CLASS FAMILY DESCRIPTION: This family of positions includes those which perform administrative

More information

CHAPTER 18 OF THE CONSOLIDATED LAWS EXECUTIVE LAW ARTICLE 45 INTERNAL CONTROL RESPONSIBILITIES OF STATE AGENCIES

CHAPTER 18 OF THE CONSOLIDATED LAWS EXECUTIVE LAW ARTICLE 45 INTERNAL CONTROL RESPONSIBILITIES OF STATE AGENCIES Internal Control Act In 1987, the Legislature enacted a law entitled New York State Governmental Accountability, Audit and Internal Control Act of 1987. This act highlighted the need for agency management

More information

Ahmed Ataul Hakeem, FCMA Comptroller & Auditor General of Bangladesh

Ahmed Ataul Hakeem, FCMA Comptroller & Auditor General of Bangladesh Ahmed Ataul Hakeem, FCMA Comptroller & or General of Bangladesh Comptroller & or General: Introduction The Supreme Institution of Bangladesh Mandate & Authority derived from the Constitution Not under

More information

Judicial Independence (And What Everyone Should Know About It) 15 March 2012

Judicial Independence (And What Everyone Should Know About It) 15 March 2012 Court of Appeal of British Columbia Supreme Court of British Columbia Provincial Court of British Columbia Introduction Judicial Independence (And What Everyone Should Know About It) 15 March 2012 The

More information

CLERK & COMPTROLLER, PALM BEACH COUNTY CLASS DESCRIPTION CLASSIFICATION TITLE: MANAGER FINANCE SERVICES GENERAL DESCRIPTION OF DUTIES

CLERK & COMPTROLLER, PALM BEACH COUNTY CLASS DESCRIPTION CLASSIFICATION TITLE: MANAGER FINANCE SERVICES GENERAL DESCRIPTION OF DUTIES CLERK & COMPTROLLER, PALM BEACH COUNTY CLASS DESCRIPTION CLASSIFICATION TITLE: MANAGER FINANCE SERVICES GENERAL DESCRIPTION OF DUTIES Under general direction, the purpose of the position is to manage the

More information

History of the Workers' Compensation Court For the Senate Joint Resolution No. 23 Study

History of the Workers' Compensation Court For the Senate Joint Resolution No. 23 Study History of the Workers' Compensation Court For the Senate Joint Resolution No. 23 Study Prepared for the Revenue and Transportation Interim Committee by Megan Moore, Legislative Research Analyst Legislative

More information

Detroit School District Office of Talent Management

Detroit School District Office of Talent Management Detroit School District Office of Talent Management recruitment@detroitk12.org Deputy Executive Director, Accounts Payable & Payroll Detroit Public Schools invites qualified and interested candidates to

More information

Empowerment and Leadership Skills Development Programme for Girls

Empowerment and Leadership Skills Development Programme for Girls Empowerment and Leadership Skills Development Programme for Girls Situation Analysis The number of women elected as Members of Parliament is a practical proxy measure of the state of gender equality in

More information

The Committee of Seventy s 2015 INTEGRITY AGENDA PHILADELPHIA CITY COUNCIL

The Committee of Seventy s 2015 INTEGRITY AGENDA PHILADELPHIA CITY COUNCIL The Committee of Seventy s 2015 INTEGRITY AGENDA PHILADELPHIA CITY COUNCIL City Council At-Large Candidate Dan Tinney The Committee of Seventy is asking you and the other declared candidates for Philadelphia

More information

Major IT Projects: Continue Expanding Oversight and Strengthen Accountability

Major IT Projects: Continue Expanding Oversight and Strengthen Accountability Secretary of State Audit Report Jeanne P. Atkins, Secretary of State Gary Blackmer, Director, Audits Division Major IT Projects: Continue Expanding Oversight and Strengthen Accountability Summary Information

More information

The Law of the City of Moscow. No. 30 dated the 30 th of June 2010. On the Chamber of Control and Accounts of Moscow

The Law of the City of Moscow. No. 30 dated the 30 th of June 2010. On the Chamber of Control and Accounts of Moscow The Law of the City of Moscow No. 30 dated the 30 th of June 2010 On the Chamber of Control and Accounts of Moscow In accordance with the federal legislation and the Moscow City Charter, this Law shall

More information

State University of New York

State University of New York O FFICE OF THE NEW YORK STATE COMPTROLLER DIVISION OF STATE GOVERNMENT ACCOUNTABILITY State University of New York Assessments of Academic Majors for Undergraduate Programs at Selected Campuses Report

More information

(H.J.R. 12) CONSTITUTIONAL AMENDMENT C JOINT RESOLUTION ON APPOINTMENT OF LEGAL COUNSEL FOR EXECUTIVE OFFICERS 2014 GENERAL SESSION

(H.J.R. 12) CONSTITUTIONAL AMENDMENT C JOINT RESOLUTION ON APPOINTMENT OF LEGAL COUNSEL FOR EXECUTIVE OFFICERS 2014 GENERAL SESSION (H.J.R. 12) CONSTITUTIONAL AMENDMENT C JOINT RESOLUTION ON APPOINTMENT OF LEGAL COUNSEL FOR EXECUTIVE OFFICERS 2014 GENERAL SESSION SENATE VOTE: 24-1-4 HOUSE VOTE: 68-0-7 BALLOT TITLE FOR AGAINST Shall

More information

Measuring Accountability in Sustainable Development Target 16.6 with V-Dem Data

Measuring Accountability in Sustainable Development Target 16.6 with V-Dem Data Policy Brief No. 1, October 23 2015 Measuring Accountability in Sustainable Development Target 16.6 with V-Dem Data Key messages Currently proposed indicators at the IAEG-SDG meetings for monitoring progress

More information

EXTERNAL AUDIT AND RELATION BETWEEN INTERNAL AUDITORS, SUPERVISORY BODY AND EXTERNAL AUDITORS OF THE BANKING SECTOR IN THE REPUBLIC OF MACEDONIA

EXTERNAL AUDIT AND RELATION BETWEEN INTERNAL AUDITORS, SUPERVISORY BODY AND EXTERNAL AUDITORS OF THE BANKING SECTOR IN THE REPUBLIC OF MACEDONIA EXTERNAL AUDIT AND RELATION BETWEEN INTERNAL AUDITORS, SUPERVISORY BODY AND EXTERNAL AUDITORS OF THE BANKING SECTOR IN THE REPUBLIC OF MACEDONIA Blagica Jovanova (blagica.jovanova@ugd.edu.mk), Dushko Josheski

More information

Key Players in Performance Management & Performance Measurement

Key Players in Performance Management & Performance Measurement Key Players in Performance Management & Performance Measurement William Dorotinsky October 11-12, 2012 2009 IAS Conference: Performance Audit by Public Sector Internal Auditors Table of Contents Objectives

More information

Royaume-Uni Cour suprême. United Kingdom Supreme Court

Royaume-Uni Cour suprême. United Kingdom Supreme Court Colloque ACA Europe 15-17 Juin 2014 ACA Europe seminar 15-17 June 2014 Réponses au questionnaire sur la régulation économique Responses to the questionnaire on economic regulation Royaume-Uni Cour suprême

More information

Governor s Ethics and Campaign Finance Reform Task Force Subcommittee Report on Public Financing of Campaigns

Governor s Ethics and Campaign Finance Reform Task Force Subcommittee Report on Public Financing of Campaigns Governor s Ethics and Campaign Finance Reform Task Force Subcommittee Report on Public Financing of Campaigns Group Leader: Matt Brix Other Task Force Participants: Senator Dede Feldman, Stuart Bluestone,

More information

1965 Alabama Literacy Test

1965 Alabama Literacy Test 1965 Alabama Literacy Test 1. Which of the following is a right guaranteed by the Bill of Rights? Public Education Employment Trial by Jury Voting 2. The federal census of population is taken every five

More information

Public Sector Modernisation: Modernising Accountability and Control

Public Sector Modernisation: Modernising Accountability and Control ISSN 1608-7143 OECD Journal on Budgeting Volume 4 No. 2 OECD 2004 Public Sector Modernisation: Modernising Accountability and Control by Michael Ruffner and Joaquin Sevilla* * Michael Ruffner and Joaquin

More information

The Constitution: A More Perfect Union 1

The Constitution: A More Perfect Union 1 The Constitution: A More Perfect Union How has the Constitution created a more perfect Union? P R E V I E W Read the quotation and answer the questions that follow. If men were angels, no government would

More information

Four Key Constitutional Principles

Four Key Constitutional Principles University of Virginia Center for Politics Four Key Constitutional Principles Purpose: Through this lesson, students will understand the four key principles of the Constitution: separation of powers, checks

More information

FINANCIAL SERVICES AND MARKETS AUTHORITY

FINANCIAL SERVICES AND MARKETS AUTHORITY FINANCIAL SERVICES AND MARKETS AUTHORITY PREFACE I would like to introduce the Financial Services and Markets Authority (FSMA) to you. The FSMA, along with the National Bank of Belgium (NBB), is entrusted

More information

Master of Public Affairs Course Descriptions

Master of Public Affairs Course Descriptions Master of Public Affairs Course Descriptions PA 5302 (POEC 5302 and PSCI 5302) Law and The Policy Process (3 semester hours) Provides the legal perspective on public policy and emphasizes the judicial

More information

REGULATIONS REGARDING THE ORGANIZATION OF THE FOUNDATION

REGULATIONS REGARDING THE ORGANIZATION OF THE FOUNDATION Based on Art. 11 of the Statutes, the Foundation Board herewith enacts the following REGULATIONS REGARDING THE ORGANIZATION OF THE FOUNDATION Article 1: Scope The Regulations aim at defining the organizational

More information

DRAFT FINANCIAL (ATTEST) AUDIT MANUAL

DRAFT FINANCIAL (ATTEST) AUDIT MANUAL FOR INTERNAL USE WITHIN IND IAN AUDIT AND ACCOUNTS DEPARTMENT DRAFT FINANCIAL (ATTEST) AUDIT MANUAL ISSUED BY THE AUTHORITY OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA Table of Contents 1. Introduction

More information

Social Studies Lesson Plan- SS.4.C.3.1 Identify the three branches (Legislative, Judicial, Executive) of government in Florida and the powers of each

Social Studies Lesson Plan- SS.4.C.3.1 Identify the three branches (Legislative, Judicial, Executive) of government in Florida and the powers of each Teacher s Name: Employee Number: School: Social Studies Lesson Plan- SS.4.C.3.1 Identify the three branches (Legislative, Florida and the powers of each 1. Title: Florida s Three Branches of Government-

More information

Financial transactions sometimes lacked proper signing authorities;

Financial transactions sometimes lacked proper signing authorities; STRENGTHENING FINANCIAL MANAGEMENT IN THE GOVERNMENT OF NUNAVUT DEPARTMENT OF FINANCE MARCH 2007 Introduction For a number of years the Auditor General of Canada has commented on the need for improved

More information

Public Debt and Cash Management

Public Debt and Cash Management Federation of European Accountants Federation of European Accountants Fédération Fédération des Experts des Experts comptables comptables Européens Européens Public Sector Public Debt and Cash Management

More information

Global Conference on Accounting and Reporting by Governments The global case for transparency

Global Conference on Accounting and Reporting by Governments The global case for transparency www.pwc.com Global Conference on Accounting and Reporting by Governments The global case for transparency Brian Quinn, World Bank Group The Global Case for Transparency Brian Quinn Director World Bank

More information

PUBLIC SECTOR AUDITING: A COMPARATIVE ANALYSIS OF THE ENABLING LEGISLATION OF THE AUDITORS-GENERAL OF AUSTRALIA #

PUBLIC SECTOR AUDITING: A COMPARATIVE ANALYSIS OF THE ENABLING LEGISLATION OF THE AUDITORS-GENERAL OF AUSTRALIA # 1 PUBLIC SECTOR AUDITING: A COMPARATIVE ANALYSIS OF THE ENABLING LEGISLATION OF THE AUDITORS-GENERAL OF AUSTRALIA # By Mr. Michael De Martinis* School of Accounting and Finance Victoria University of Technology

More information

ISSAI Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing

ISSAI Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing The International Standards of Supreme Audit Institutions, ISSAI, are issued by the International Organization of Supreme Audit Institutions, INTOSAI. For more information visit www.issai.org. Financial

More information

Arizona State Real Estate Department

Arizona State Real Estate Department A REPORT TO THE ARIZONA LEGISLATURE Financial Audit Division Procedural Review Arizona State Real Estate Department As of May 16, 2006 Debra K. Davenport Auditor General The Auditor General is appointed

More information

The Committee of Seventy s 2015 INTEGRITY AGENDA PHILADELPHIA CITY COUNCIL

The Committee of Seventy s 2015 INTEGRITY AGENDA PHILADELPHIA CITY COUNCIL The Committee of Seventy s 2015 INTEGRITY AGENDA PHILADELPHIA CITY COUNCIL The Committee of Seventy is asking you and the other declared candidates for Philadelphia City Council to commit to the attached

More information

Prof. Dr. Harald Jatzke Judge at the Supreme Tax Court, Munich. Selected Procedural Issues

Prof. Dr. Harald Jatzke Judge at the Supreme Tax Court, Munich. Selected Procedural Issues Prof. Dr. Harald Jatzke Judge at the Supreme Tax Court, Munich Selected Procedural Issues I. Recusal of a judge from a case II. Opinion process III. Expert evidence IV. Sanctions (refusal to admit comments

More information

Separation of Powers and Checks and Balances Unit Overview Separation of Powers is a system of distinct powers built into the Constitution to prevent an accumulation of power in one

More information

PRIORITIES BOSNIA AND HERZEGOVINA MAY 2014. Authorised for publication by Karen Hill, Head of the SIGMA Programme

PRIORITIES BOSNIA AND HERZEGOVINA MAY 2014. Authorised for publication by Karen Hill, Head of the SIGMA Programme PRIORITIES BOSNIA AND HERZEGOVINA MAY 2014 Authorised for publication by Karen Hill, Head of the SIGMA Programme These priorities have been produced with the financial assistance of the European Union.

More information