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Transregional Capacity Building Programme for Audit of Public Debt Management

Transregional Capacity Building Programme for Audit of Public Debt Management. Meeting of Working Group on Public Debt 14-15 June 2010 Mexico City. Presentation Plan. The IDI’s Capacity Building Programmes The IDI – WGPD Capacity Building Programme on Public Debt Management Audit (PDMA)

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Transregional Capacity Building Programme for Audit of Public Debt Management

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  1. Transregional Capacity Building Programme for Audit of Public Debt Management Meeting of Working Group on Public Debt 14-15 June 2010 Mexico City

  2. Presentation Plan • The IDI’s Capacity Building Programmes • The IDI – WGPD Capacity Building Programme on Public Debt Management Audit (PDMA) • Completed Activities • Ongoing Activities • Plans for 2011 • What worked well • Challenges and support required

  3. Institutional Development Professional Staff Development Organizational Systems Development The IDI’s Capacity Building Programmes • Capacity building of an SAI is the development of its institutional framework, people, processes and products in a sustainable manner • enabling SAIs to deliver their mandate more effectively

  4. Effective Audit Function in an SAI Audit Impact Table Report Carry out Audit Competent Staff Audit Methodology Committed Resources Mandate

  5. Transregional Programme on Public Debt Management Audit (PDMA) 2008-2011 Objective : To enhance both professional staff development and organisationalcapacity of target SAIs in public debt management audit Output Outcome • Web based course in PDMA • 31 SAI Audit teams trained • Completed PDM Audit • PDMA guidance • Institutionalisation of PDMA • Acceptance of audit recommendations • Enhancement of the PDM

  6. Status of Participating SAIs • 29 of 31 SAIs • 7 of 8 French-speaking SAIs (AFROSAI F) • 22 of 23 English-speaking SAIs (AFROSAI E, ASOSAI, EUROSAI, PASAI) • 78 participants: 33 female + 45 male

  7. Resource Persons • English-speaking Groups • Mr. Jose Oyola – US GAO • Mrs. Roula Katergi – DMFAS/UNCTAD • French -speaking Groups • Mrs. Teresa Nunes – SAI Portugal • Mr. Gabor Piski – DMFAS/UNCTAD • UNITAR • Regional SME • Mrs. Regina Chilupula – SAI Zambia • Commonwealth Secretariat • Mr. Walton Gilpin • World Bank • Mr. Tomas I. Magnusson

  8. STATUS of ACTIVITIES

  9. Completed Activities • Deployment of PDMA e-Course in English & French (#4) • 5 October to 27 November 2009 • 10 sessions + case studies • Main Mentors from INTOSAI WGPD • English-speaking Group : Mr. Jose Oyola • French-speaking Group : Mr. Teresa Nunes • Support by DMFAS • English-speaking Group: Mrs. Roula Katergi • French-speaking Group: Mr. Gabor Piski • UNITAR platform • Outputs ( 2 of 4 Programme Output) • e-Course Modules available in two languages • 29 SAI audit teams trained • E-course evaluation Importance of PDM and A PDM Concept Audit Planning PA Case Studies

  10. Completed Activities • Online Development of Audit Plan (#5) • Objective: to develop draft audit plan (audit design matrix and calendar) • Output: Draft Audit Plan on selected audit topics • 29 SAIs in December 2009 – February 2010 • Face-to-face Audit Planning Meetings (#6) • Objective: peer and SMEs review on draft audit plan • Output: Agreed Audit Plan on selected audit topics • 29 SAIs - one-week meeting (Senegal, Kenya, & Indonesia – March) • 1st Draft Public Debt Management Audit Guidelines

  11. Selected Audit Topics • Financial, Regularity and Performance Audit • Audit Topics: • Legal Framework and Organisational Arrangement • Debt Strategy • Debt Management Office • Management of External Loans • Management of Loan Guarantees • Management of Government Debt Securities • Management of Debt Securities in Domestic Market • Borrowing Activities • Debt Servicing Activities • Public Debt Information Systems • Debt Reporting and Monitoring Process

  12. On going Projects • Pilot Audits (#7a) • Objective: to conduct a pilot audit based on the approved audit plan from data collection until draft audit report • Output: draft audit reports ready to be reviewed by peers and SMEs in the audit review meeting • Approved Audit Design Matrix and Calendar • All completed • 30 April 2010: AFROSAI-F • 15 May 2010 : English-speaking SAIs • Audit completion: • 14 SAIs completed before December 2010 • 15 SAIs completed after December 2010

  13. On going Projects • Audit Supports (#7b) • Online Supports • http://groups.yahoo.com/group/The_IDI_TPDMA_Group/ • http://fr.groups.yahoo.com/group/idiverificationdettepublique/ • 20 Onsite Supports • OECD country list • Last resort: need basis and only if audit team is stuck • A team of 2 experts: WGPD and DMFAS

  14. On going Projects • Development of Audit Guideline • Objective: to develop PDMA Guidelines – methodology and detailed audit procedures of all audit topics • Resources • WGPD Guidelines, E-learning course and Audit Design Matrix • SMEs and Selected Audit Teams/Participants • Status • 1st Draft and feedback on format and structure by SMEs (Dec 2010) • 2nd Draft will be available before Audit Review Meeting for participants’ feedback (March 2011) • 3rd Draft will be circulated to key stakeholders • Finalisation - mid 2011 (Wrap-up Meeting)

  15. On going Projects • Development of Audit Guideline • Structure • Introduction • Public Debt Concepts • Audit of Public Debt Management Concepts • One chapter for each audit topic covering components of the audit design matrix • One chapter on performance audit of public debt management

  16. Plan for 2011 • 3 auditreviewmeetings in March 2011 (#8) • Reviewof draft audit findings and discussionon draft auditprocedures • Feedback onthe 2nd draft audit guideline and SAI plan for adoptionofaudit guideline • Wrap up Meeting (#9) • LessonsLearned • Monitoringonapproval and publishingofauditreport • Finalisationofaudit guideline

  17. What worked well • Partnership with WGPD for SMEs for the programme • Partnership with DMFAS for experts on debt management • Partnership with UNITAR for e-learning and online audit plan development • Partnership with World Bank, Commonwealth Secretariat, and Regional SME

  18. Challenge & support required • Availability of resource persons to conduct on-site visit • Diverse maturity levels – PDM and Audit

  19. Muchas Gracias! Thank you for your attention! www.idi.no

  20. Online Course Evaluation • Course Information – overall is sufficient • Content and Pedagogical Approach • 44% fully, 54% to large extent and 2 % partially achieve overall objectives • PDM structure of each country and more depth on certain topics • References, glossary and external links are very useful • Interaction during the course (discussion board) • 41% extremely useful, 56% very useful, and 2% useful • 32% almost everyday, 56% twice a week, 10% a few times and 1-7 hrs/week • User-friendliness and functionality of e-course portal • Excellent 71% and very good 29%

  21. Online Course Evaluation • Contribution of course mentors (moderation, clarity and responsiveness) • 63% excellent and 37% very good • Technical support and information • Excellent 54%, very good 44% and good 2% • Challenge: • 7% no support from superior, 41% easily incorporate course in work hrs and 2% difficult

  22. English-Speaking SAIs

  23. French-Speaking SAIs

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