1. A SSOCIATION OF P UBLIC A CCOUNTS C OMMITTEES (APAC) Report on SADCOPAC Best Practices Guideline Hon Sipho Makama APAC General Secretary SADCOPAC CONFERENCE 03-06 SEPTEMBER 2012 MBOMBELA, NELSPRUIT, RSA

2. FEEDBACK ON SADCOPAC BEST PRACTICES PracticesRecommended BenchmarksAPAC Establishment PACs instituted via country’s constitution and/or Statutes Of Parliament −The Constitution of SA (108 of 1996) contains various provisions that are relevant to the functions and powers of PACs −All PACs instituted in terms of Rules or Statutes of Parliament Mandate & responsibilities legislated, stated in a clear and detailed manner. −Narrow (ex-post scrutiny) −Broad (inc. Ex-ante scrutiny) −Common understanding of mandate & responsibilities by all members −Broad (Incl. ex ante scrutiny) −There is a common understanding of mandate and responsibilities – reinforced through annual training & conferences

3. FEEDBACK ON SADCOPAC BEST PRACTICES PRACTICESRecommended BenchmarksAPAC Representation of political parties Balanced representation of major parties in parliament (RP=majority) Proportional representation Size 6 – 15; factors to consider:  PAC’s mandate & responsibilities  No of AG’s reports considered per year  Size of Parliament  Advantages & disadvantages of small & large committees 7 – 15 members on the basis of size of legislature No. of AG reports ( +/_ 673) Adv for small committee  Easy coordination  Quorating is easy Adv for large committee  Division of labour

4. FEEDBACK ON SADCOPAC BEST PRACTICES PRACTICESRecommended BenchmarksAPAC Term of office of members Appointed for the full term of Parliament −Experience & continuity −Nature of PAC’s work −Return on capacity building investment −Appointed for full term of parliament (100%); provision made for substitution Term of office of Chairperson Appointed for the full term of Parliament −Appointed for the full term

5. FEEDBACK ON SADCOPAC BEST PRACTICES PRACTICESRecommended BenchmarksAPAC Political affiliation of Chairperson From the Opposition−7 out of 10 PACs are lead by ruling party Skills & competency criteria for Chairperson Senior Opposition member Also consider the following: −Strong leadership skills & knowledge of PACs work −Ability to articulate & enforce non-partisan objective of PAC −Strong leadership skills & knowledge of PACs work −Ability to articulate & enforce non-partisan objective of PAC

6. FEEDBACK ON SADCOPAC BEST PRACTICES PRACTICESRecommended BenchmarksAPAC Powers −PACs to have appropriate powers −Good understanding by all members of how powers should be applied −Hold govt accountable −Summon witnesses −Investigate past, current & committed expenditures −Initiate own enquiries −Choose own subjects of examination −Meet outside Parliaments’ sessions −Require govt to table comprehensive response

7. FEEDBACK ON SADCOPAC BEST PRACTICES PRACTICESRecommended BenchmarksAPAC Non partisan culture Committee always operates in a non partisan manner YES Term Committee appointed for the life of ParliamentYES PAC Reports Draft reports thoroughly debated within PAC before finalisation YES Tabled in parliament before made available to any minister YES Available to the public & mediaYES Unanimous; if not should reflect minority opinionN/A

8. FEEDBACK ON SADCOPAC BEST PRACTICES PRACTICESRecommended BenchmarksAPAC Meetings Sufficient and regular meetings scheduled and held YES Meetings open to the public & media YES, except briefings by AG, strategic sessions & preparatory committee meetings Minutes kept for reference purposes when following up YES Hearings Clear objectives & work plan for hearings YES Open to the public & media YES Primary witness should be an Accounting Officer YES Verbatim transcripts are kept & available to the public to the media & public YES, but not available to public & media Hearings are recorded YES

9. FEEDBACK ON SADCOPAC BEST PRACTICES PRACTICESRecommended BenchmarksAPAC Performance measurement PACs should assess their performanceYES Performance measurement framework essential (goals, objectives, inputs, activities, outputs, outcomes performance indicators). Some recommended indicators −No of AG reports considered/year −Time lapsed between tabling of AG’s reports & hearings −No of hearings/year −Recommendations accepted −Recommendations implemented −Action taken against officials who contravene financial admin policies & laws YES

10. FEEDBACK ON SADCOPAC BEST PRACTICES PRACTICESRecommended BenchmarksAPAC Relationship with Auditor Generals Good working relationship with AGs to be maintained YES AGs should sufficiently brief PACs on the key audit findings (particularly areas identified as requiring corrective action) prior to public hearings YES AGs to attend all public hearings as an Expect Witness YES Independence of AGs to be assured to enable objectivity in setting audit priorities and reporting audit findings YES

11. FEEDBACK ON SADCOPAC BEST PRACTICES PRACTICESRecommended BenchmarksAPAC BudgetOwn adequate budget YES, one dependent on pool budgets Support staff Skilled & qualified Clerk/s & Researcher/s −Clerks −Researcher −Legal advisors −AGSA Parliamentary Managers Working facilities Dedicated adequate & appropriate working space YES

12. FEEDBACK ON SADCOPAC BEST PRACTICES PRACTICESRecommended BenchmarksAPAC Planning −Adoption of strategic planning approach to PAC’s medium to long term planning YES Guidelines & procedures −Documented guidelines & procedures for increased effectiveness & consistency o Reviewing audit reports o Planning and conducting meetings & hearings o Developing PAC’s reports o Following up on PACs recommendations o Assessing PAC’s performance YES Follow -up −Documented structured follow up procedure −Periodic status reports to monitor implementation of PAC recommendations YES

13. ANY QUESTIONS???