SUPREME AUDIT INSTITUTIONS AND ACCOUNTABILITY. Draft Guidance: SAIs´ Management of Institutional Accountability to Citizenship. 2013.

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ORGANIZATION OF LATIN AMERICAN AND THE CARIBBEAN
SUPREME AUDIT INSTITUTIONS (OLACEFS)

Technical Committee of Accountability

SUPREME AUDIT INSTITUTIONS AND
ACCOUNTABILITY

Draft Guideline Manual for the im plementation
of the principles on Accountability of Asunción
Declaration,

2013

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ORGANIZATION OF LATIN AMERICAN AND THE CARIBBEAN SUPREME AUDIT INSTITUTIONS (OLACEFS)

Minister Augusto Nardes
PRESIDENT – Court of Accounts of the Union, Brazil
Presidency of the OLACEFS

Ramiro Mendoza Zúñiga
Comptroller General of the Republic of Chile
Executive Secretariat of the OLACEFS

Technical Committee of Accountability (CTRC)

Dr. Horacio Pernassetti
AUDITOR GENERAL – NATIONAL AUDIT OFFICE OF THE REPUBLIC OF ARGENTINA
COMMITEE PRESIDENT

Members
Lic. Gabriel Herbas Camacho a. i.
GENERAL COMPTROLLER OF THE PLURINATIONAL STATE OF BOLIVIA

Lic. Ramiro Mendoza Zúñiga
GENERAL COMPTROLLER OF THE REPUBLIC OF CHILE

Lic. Martha Acosta Zúñiga
GENERAL COMPTROLLER OF THE REPUBLIC OF COSTA RICA

Lic. Gladys María Bejarano Portela
GENERAL COMPTROLLER OF THE REPUBLIC OF CUBA

Lic. Nora Segura de Delcompare
GENERAL COMPTROLLER OF ACCOUNTS OF GUATEMALA

Lic. Miguel Ángel Mejía Espinoza
PRESIDENT OF THE COURT OF ACCOUNTS OF THE REPUBLIC OF HONDURAS

C.P.C. Juan Manuel Portal Martínez
SUPERIOR AUDITOR OF THE FEDERATION OF MEXICO

C.P.C. Fuad Khoury Zarzar
GENERAL COMPTROLLER OF THE REPUBLIC OF PERU

Dr. Siegbert Ripp e Kaiser
PRESIDENT OF THE COURT OF ACCOUNTS OF THE REPUBLIC OF URUGUAY

GIZ COOPERATION PROJECT – OLACEFS´ STRENGTHENING

GIZ -OLACEFS -CTRC Consultant: Luis Fernando Velásquez Leal(*) – lfvelasquez@ac -colombia.net
Technical Support and Assistance: Miriam Insausti – National Audit Office of The Republic of Argentina

Report sponsored by GIZ -OLACEFS Project

(*) The views expressed hereby are the sole responsibility of the author and do not involve GIZ´s institutional
position.

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CONTENT

INTRODUCTION

INTRODUCTION ………………………….. ………………………….. ………………………….. ………………………….. ………………………. 4
I. Tools for application of the principles of accountability contained in Asunción Declaration
………………………….. ………………………….. ………………………….. ………………………….. ………………………….. ……………………. 6
Principle 1. Accountability is the basis of a good governance ………………………….. …………………….. 6
Principle 2. Obligation to inform and justify ………………………….. ………………………….. ………………………. 7
Principle 3. Comprehensiveness of the accountability system ………………………….. …………………… 9
Principle 4. Transparency of information ………………………….. ………………………….. ………………………… 11
Principle 5. Sanction for noncompliance ………………………….. ………………………….. ………………………….. . 12
Principle 6. Active citizenship participation ………………………….. ………………………….. ……………………. 13
Principle 7. Comprehensive legal framework for accountability ………………………….. ……………… 14
Principle 8. SAIs Leadership ………………………….. ………………………….. ………………………….. ……………………. 15
II. Reference Material ………………………….. ………………………….. ………………………….. ………………………….. ………. 17

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INTRODUCTION

OLACEFS´ Technical Committee of Accountability, with the support of GIZ, developed the
study “Scope of Institutional Control and Accountability in Latin America” in 2013 , in order to
expand the applicability of Asunción Declarati on and facilitate a better understanding of the
matter by governmental, legislative and community sectors.

As a result of this study, which involved seventeen out of twenty two Supreme Audit
Institutions (SAI) members of OLACEFS 1, several challenges related to the need to strengthen
accountability in the region were indentified, namely: 1. Expand the scope of the existing
regulatory framework to improve the performance and results of institutional accountability;
2. Improve institu tional technical capacity; 3. Open and strengthen opportunities for
interaction with citizenship and the media; 4. Develop technological improvements in the
information systems and increase the use of information technologies and communications; 5.
Ensure the availability of physical, human and financial resources; and 6. Develop institutional
and social incentives for the establishment of an integrity, transparency and accountability
culture.

In response to the need to incorporate practical tools for the implementation of the
Accountability Principles contained in Asunción Declaration , the present draft Guidelines for
Implementation of Accountability Principles of Asunción Declaration is aimed at providing
supplies to strengthen the leadership capacity of the Supreme Audit Institutions of the region
in the implementation of an effective accountability system.

Following the principles of Asunción Declaration , this manua l shall guide the action o f the SAI
through the prop osal of actions for the implementation of these principles.

Note that this guideline manual is a practical tool referred to the actions the SAI may develop
for the implementation of the principles of Asunción Declaration . Therefo re, you may adapt or
adjust the indications and recommendations suggested according to the institutional
conditions, resources and opportunities.

Finally, we want to acknowledge the valuable contribution of the SAIs involved in the
identification of good accountability practices developed in the region, which facilitated the
preparation of this guideline manual and to the officers and employees of the General Audit of
Argentina and to the Court of Accounts of the Dominican Republic and civil organizations that
contributed to the various sessions for validation of the contents of this guideline manual
which we submit hereby for your consideration.

In order to enrich the discussion on the usefulness, timeliness and relevance of the contents of
this draft manual and incorporate the contributions of SAIs members of OLACEFS, kindly send
us your commen ts to the Technical Committee of Accountability to the following institutional
e-mail: [email protected]

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1The charac terization of accountability was carried out from the analysis of information reported by SAIs of Argentina, Belize, Bolivia, Chile, Colombia, Costa Rica, Cuba, El Salvador, Guatemala, Honduras, México, Panama, Paraguay, Peru, Puerto Rico, Uruguay and Vene zuela contained in the document Scopes of institutional control and accountability in Latin America , prepar ed by the Technical Committee of Accountability.

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I. Tools for application of th e principles of accountability contained in Asunción
Declaration

In this section you will find the “Principles on Accountability” established in Asunción
Declaration at OLACEFS´ XIX General Assembly held in 2009, in Asunción, Paraguay. You will
also find the actions to be taken for the implementation of these principles .

Principle 1. Accountability is the basis of a good governance

The link between the political power and citizenship should have mechanisms to enable an
interaction that guarantees governments respond to the interests of those they represent.

SAIs constitute the basic premise of accountability as they are responsible for the supervision
of the Public Treasury.

SAIs play a surveillance role related to the adequate operation of the accountability system.

Actions for the implementation of this principle
1. P romote, at government agencies level and before the legislative power, the analysis
between the quality of accountability and the improvement of public policies.

2. I dentify the limiting aspects of accountability.

3. Based on the r esults of the institutional control, generate synergies in order to improve
planning of governmental management, taking into account as follows:

a. The consistency and coherence among the strategic o bjectives of the government,
operational and government agencies plans.

b. The clarity in setting objectives and goals as well as the correlation among them.

c. The use of appropriate management indicators that allow the assessment of the
scopes and results of public policies.

4. P romote the improvement of accounting records and the creation of accountability
standards to facilitate t he correlation between forecasted and achieved goals.

5. Promote the institutionalization of sp ecialized studies to improve understanding of
account ability and its impact on public policies with the participation of scholars and experts
as well as civil society organizations.

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6. Promote, from SAIs, the implementation and execution of policies, programs and
projects aimed at citizen participation re garding fiscal control according to the scope of
the regulations in force in the country.

7. Promote the development of inter -institutional policies for dissemination of
accountability as a principle of good governance, define the importance of reporting, explain
and respond for the actions of public servers and individuals managing public resources. Pay
special attention in spreading the scope of accountability to the media, legislative power,
political parties and citizens.

What other additional aspects do you think should be considered?
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Principle 2. Obligation to inform and justify

Every public officer is obliged to report on their decisions and justify them publicly in a clear
and comprehensive way.

Citizens, control agencies and public authorities should be able to ask for explanations so that
a dialogue may be established regarding decision making processes and evaluation of public
policies, the use of public funds and the integrity in the public function.

Actions f or the implementation of this principle

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1. Promote the use of institutional web sites to inform stakeholders about th e institutional
management. R equest government agencies and the legislative power the publication, as
appropriate, of the following information:

a. Expenses budget, corresponding, at least, to the two previous years, approved and
executed. The inclusion of an explanatory text should be requested.

b. Annual Investment Plan in force. The inc lusion of an explanatory text should be
requested.

c. Revenue budget in force, approved and executed. The inclusion of an explanatory
text should be requested.

d. Budget in force, approved and executed. The inclusion of an explanatory text should
be reque sted.

e. Audit reports issued by SAIs.

f. Institutional improvement plans resulting from comments, recommendations or
audit provisions and their progress.

g. Monitoring, follow -up and control reports generated by other supervisory
authorities.

h. P erform c ontrol e xercises based on the analysis of the accur acy of the information
published .

Remember that this action is also applicable to the SAI , as appropriate.

2. Promote the generation of explanatory reports, which provide elements of analysis on
accountability, addressed to different stakeholders. Note that the report should
contain the objectives and goals laid out in detail; those actually achieved; the detail of
the differences and the explanation or justification of differences in the results, in
terms of efficiency, effectiveness and economy.

3. S upport the accountability report before the legislative power and submit it for
information to the President of the Republic and his team of ministers in order to make
known first -hand, the results o f the fiscal year assessed, with emphasis on its implications
regarding public finance management and the impact on public policies .

4. Promote the implementation of mech anisms to optimize the scope of the sanction as
part of the accountability exercise.

What other additional aspects do you think should be considered?

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Principle 3. Comprehensiveness of the accountability system

The account ability system is composed of different stakeholders who interact both at inter –
institutional and civil society level.

Both SAIs and governments are responsible for the existence of a frequent and fluent
coordination amon g stakeholders.

SAIs should encourage each stakeholder in the accountability system to play his/her role in a
comprehensive way.

Actions for implementation of this principle

1. Develop an explanato ry map of SAI mechanisms, dimensions , competencies and
interrelationship with institutional and social actors to facilitate understanding of the
accountability system in force in your country (see “Guide for Public Accountability of
Institu tional Management of SAIs to citizenship”, Page 9).

2. Promote the impl ementation of information and training systems addressed to officers
and citizens in order to facilitate the strengthening of the internal control of government
entities and accountability before the SAI, generate institutional synergies for unificatio n
of the institutional training of officers and citizens.

3. Encourage the generation of better indicators for assessment, management and
performance of public administration and show their impact in the citizens` quality of life.
Ensure that accountability may determine a reasoned justification of expenditure.

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4. Assess parameters and expand the scope of criteria for selection of entities to be
audited based on the meaningfulness of the allocated budget and the risk involved therein.
Clearly state the crite ria applied when preparing the Audit General Plan.

5. Build and institutionalize the technical areas for training, consultancy, discussion and
explanation of information related to accountability, both with governmental entities and
the legislative power.

6. Perform a strict follow -up rega rding fulfillment of institutional improvement plans
resulting from the observations, recommendations and audit regulations. Promote
commitments between the audited entity and citizenship, regarding the improvement
plans adopted and deadlines agreed. Encourage social actors to become observers of the
fulfillment of commitments by spreading the results of the institutional follow -up of the
improvement plans.

7. Promo te articulation of the observance of recommendati ons or audit regulations with
the exercise of social control. Invite civ il entities and citizens to share this follow -up.

8. Foster, along with civil society organizations and stakeholders, the creation of a ranking of
control subjects who efficiently comply with accountability and management improvements.

9. Build institutional consensus with government entities and legislative power to ensure the
availability of physical, human and financial resources for accountability.

What other additional aspec ts do you think should be considered?
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Principle 4. Transparency of information

Advertising of public actions is essential for transparency.

The information submitted to the ends of accountability should be reliable, relevant, clear,
accessible, understandable, complete, measurable, verifiable, timely, useful and released to
the public.

The supervisory bodies should encourage institutions to s ubmit the information according to
the above mentioned characteristics.

Actions for implementation of this principle

1. Create an incentive program that may recognize good government practices related to
the quality and accuracy of the information report ed by the control entities.

2. Promote the implementation of quality Management Systems in governmental entities.

3. Make use of television and radio spots to communicate various aspects of accountability
and auditing results.

4. Identify the major problems regarding transparency of information and establish
agreements and strategies with the audited entity in order to solve them.

What other additional aspects do you think should be considered?
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Principle 5. Sanction for noncompliance

Actors demanding accountability should be able to apply or request , before the competent
authorities , sanctions to public officers who have violated their duties or failed to comply with
their obligations.

Actions for implementation of this principle

1. Prepare a characterization of the most frequent and irregular facts presented in public
administratio n related to the resource management of the treasury, indicating the
associated illegal action and the penalty provided by law. Inform it to the government
officers and the public for a better understanding of the system of sanctions and penalties.

2. Est ablish a chara cterization of frequent facts which are not illegal actions but factors
that determine a poor administrative management. Spread this information in order to
generate social sanctions.

3. Report on the competencies of your SAI to impose financia l or administrative
penalties.

4. Promote institutional coordination with other entities or control agencies for
monitoring the implementation of the sanctions. Inform the public about these results.

5. Prepare a report containing evidence of civil, criminal and administrative
responsibilities detected as a result of the audit process, indicating how they were treated
or before which competent authority they were submitted. Spread thi s information and
promote citizenship follow -up.

6. Periodically p repare and publish a report on the economic or administrative sanctions
imposed as a result of the powers co nferred by law, according to competency.

What other additional aspects do you think should be considered?
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Principle 6. Active citizen ship participation

SAIs shall strength en their strategies, links and mechanisms of communication and
interaction with civil society.

SAIs shall train their office rs to be real and effective “comptroller s” before citizenship.

SAIs shall contribute to the construction of an institutional framework that provides
appropr iate and effective access to state information.

SAIs shall carry out the necessary actions to improve public knowledge about the rationale of
the control system in order to help citizens to properly exercise his/her role in the system.

Actions for the implementation of this principle

1. Provide an office or unit for contact wi th the citizenship that performs information and
guidance functions regarding institutional offer, citizen participation and accountability.

2. Promote the establishment of co operative agreements with civil organizations based on
the observance of confidentiality, objectivity and responsibility principles.

3. Lead a capacity building strategy addressed to public officers, citizens and civil
organizations aimed at improving understanding of the accountability concept and scope.

4. Evaluate strategies regarding the approach t o citizenship and strengthen programs in
accordance with conceptual frameworks of citizenship participation in fiscal control and
accoun tability , accepted by OLACEFS.

5. Encourage the esta blishment and strengthening of civil society organizations that
promote social control, citizen monitoring and social audit, particularly of those interested
in the citizen ship observance of recommendations or regulations generated by SAIs.

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What other additional aspects do you think should be considered?
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Principle 7. Comprehensive legal framework for accountability

EFSs shall ensure implementation, strengthening, continuous updating and effective
application of a comprehensive regulatory framework incl uding, inter alia, regulations on
issues related to management assessment of public institutions, access to public information,
internal control, anti -corruption fight and sanct ion.

Actions for the implementation of this principle

1. Identify legal gaps related to accountability and determine the consequences thereof.

2. Lead the creation of an inter -governmental commission composed of the legislative
power, accountability subjects and experts in order to address the analysis of the
institutional framework and governmental practices on accountability, aimed at the
identification and promotion of regulatory and procedural changes needed to ensure
improvement in the quality of institutional accountability.

3. Promote the adoption of an accountability model that standardizes the minimum
contents it should contain, type and characteristics of the information to be reported,
including accurate dates for presentation of reports, ensuring their usefulness as a step
forward the formulation of institutional plans and for the analysis of the budgetary
process by the legislative power, among others.

4. Encourage discussion on opportuni ties during the accountability process to SAIs and
from them to the legislative power, and propose improvements to opt imize the use of

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institutional reports in the process of decision making, especially those related to the
budgetary process.

What other additional aspects do you think should be considered?
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Principle 8. SAIs Leadership

SAIs should become promoters of principles, systems, practical improvements and efficient
accountab ility mechanisms and monitor, together with the government, other age ncies and
the civil society, its adequate operation and permanent improvement, through the
est ablishment of concrete actions to help strengthen the system and ensure a good
governance.

SAIs shall strengthen their strategies, abilities and resources . They will also guarantee
cooperation and nation al and international alliances in order to share knowledge and
experiences and increase their potentialities.

Actions for the implementation of this principle

1. Spread the principles on Accountability of Asunción Declaration , emphasizing its
importance and the benefits of its application to improve governability.

2. Convene government , legislative, academics, citizens and the media to adopt in a public
national event the “Principles on Accountability ” established in Asunción Declaration .

3 Design an inclusive national strategy with the participation of government , legislative,
academics, citizens and media sectors, which star ting from a work plan having
responsible officers assigned , allows the implementation and development of this

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Guidelines Manual for the Implementation of Accountability Principles of Asunción
Declaration .

4. Manage the physical, human and financial resources for the implementation of this
strategy.

5. Periodically, disseminate the situation of the accountability practice in the country ,
detailing the improvements achieved , the remaining challenges and possible strategies to
be implemented. Validate these strategies with governmental, legislative , academic , public
and media sectors. Promote the generation of commitments across different sectors for
their implementation and control. Report on commitments assumed and outcomes
achieved .

What additional aspects to the above do you think should be considered ?
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II. Reference Material
In order to facilitate further knowledge of the topics covered in this guide, we suggest you to
consult the following documents:

 Principles on Accountability – Asunción Declaration -2009 , available at:
http://www.olacefs.com/Olacefs/ShowProperty/BEA%20Repository/Olacefs/Docum
entos/2009/DOC_200910_01

 INTOSAI GOV 9160 called ” Strengthening Good Governability of Public Goods : Basic
Principles for its implementation.”

 INTOSAI GOV 9100 : Guidelines for Internal Control Standards for the Public Sector ,
available at http://www.intosai.org/issai -executive -summaries/view/article/intosai –
gov -9100 -guidelines -for -internal -control -standards -for -the -public -sector.html

 ISSAI 20. “Principles of transparency and accountability ” visit :
es.issai.org/media/14499/issai_20_s_.pdf

 ISSAI 21 ” Principles of transparency and responsibility : Principles and Best Practices ”
available at: es.issai.org/media/14503/issai_21_s_.pdf

 Technical Committee of Accountability -OLACEFS. “Supreme Audit Institutions and
Accountability : Generating a common ground for strengthening the external control in
Latin America.” 2013 , in: http://ctrc.agn.gov.ar/?q=node/29

 Technical Committee o f Accountability -OLACEFS. “Guide to Public Accountability of
the Institutional Management of SAIs to Citizenship “. 2013 , at:
http://ctrc.agn.gov.ar/?q=node/29

Nota: El texto extraído es sólo una aproximación del contenido del documento, puede contener caracteres especiales no legibles.