1. Perspectives on Maximising Accountability Andy Wynne

2. OVERVIEW Who is accountable to whom? Differences between public and private sector accountability Public sector accountability and the budgetary cycle Common challenges in maximising accountability and minimising risk

3. Who is accountability to whom? Four levels of accountability: officers to the head of their public body head of the body to the Government / Cabinet Government / Cabinet to Parliament Parliament to the electorate

4. Additional public sector accountabilities: Officers and Government to the World Bank, IMF and aid agencies Local public sector service providers to their users Public sector officers to NGO’s and other interested parties for proposed budgets and reforms

5. Private sector accountability Boards accountable to their shareholders – financial accountability Annual accounts measure profit Audit opinion on whether these show a true and fair view

6. Public sector accountability Accountability to the electorate – political accountability Accounts traditionally show budgetary compliance Audit of regularity and probity of public sector financial management

7. Budgetary cycle -1 Budget approval Budget execution Budget reporting

8. The budgetary cycle -2 Reporting and audit Policy review Budget preparation Strategic planning Accounting and monitoring Line ministries Taxpayers NGOs Professional bodies Budget execution Media Business organisations SAI PAC / Parliament MoF Ministry of Planning Accountan t General Anti- Corruption bodies Inspectorates Cabinet / President’s Office Revenue authority

9. Common problems with accountability - 1 The budget: comprehensive? realistic? linked to Government priorities?

10. Common problems with accountability - 2 Cash releases controlled by Ministry of Finance Cash does not reach local service units All revenue not paid into consolidated fund Payments to suppliers of goods and services late Commitment accounting and returns to Ministry of Finance

11. Effectiveness of the Auditor- General? Independence of the Auditor-General is not adequate Audit reports not published or acted upon Public Accounts Committee not holding controlling officers to account

12. Modern reforms Medium Term Expenditure Framework Integrated Financial Management Information System IFAC Cash Standard Accounting for local spending The PEFA framework

13. Trust Quality services Accountability