1. Performance Audit Subcommittee PAS
Governing Board Meeting
Vienna, November 13-14, 2008

2. PAS Chair: Tribunal de Contas da União - TCU (Brazilian Court of Audit)
TCU Representatives:
Minister Walton Alencar Rodrigues, President of TCU
Omir Lavinas, International Relations Officer

3. PAS background
Creation: 1st PSC Steering Committee Meeting (Oslo, Sep 2005) and 54th Intosai Governing Board Meeting (Vienna, Nov 2005)
1st Meeting: Brasília, Aug 2006
2nd Meeting: Brasília, May 2008

4. PAS members (18 institutions):
Brazil (Olacefs)
Australia (Asosai)
Austria (Eurosai)
Canada
Denmark (Eurosai)
France (Eurosai)
Guyana (Carosai)
Kiribati (Spasai)
Mexico (Olacefs)
Netherlands (Eurosai)
Norway (Eurosai)
Saudi Arabia (Arabosai)
Slovenia (Eurosai)
South Africa (Afrosai)
Sweden (Eurosai)
Tunisia (Arabosai)
United Kingdom (Eurosai)
European Court of Audit

5. Activities (Nov 2007 /Nov 2008) “Mini-survey” (I)
Mini-survey among Intosai members
Focus: needs and priorities of SAIs concerning the development of professional standards
Addressed to 74 SAIs: 64 SAIs which declared they were interested in new guidance in PA (PSC survey) + 10 PAS members not included in the previous 64

6. Activities (Nov 2007/Nov 2008) “Mini-survey” (II)
Mini-survey among Intosai members
Questions asked:
- if the respondent carries out PA audit;
- what PA standards they apply;
- what phase of PA is seen as a priority for new guidelines;
- what audit methods and techniques are considered priorities for new guidelines.

7. Activities (Nov 2007/Nov 2008) “Mini-survey” (III)
Mini-survey among Intosai members
Main results:
- 35 replied
- 31 carry out PA
- 20 use ISSAI 3000 to support their PA
- 29 use other documents to support their PA (25 use their own documents)

8. Activities (Nov 2007/Nov 2008) “Mini-survey” (IV)
Mini-survey among Intosai members
Main results:
- slight preference for guidelines on carrying out PA and on audit themes selection (no clear tendency)
- preference for performance indicators, cause-effect methods and benchmarking

9. Activities (Nov 2007/Nov 2008) New PAS webpage
Content:
- Terms of reference
- Work plans
- Minutes of the meetings
- Technical documents sent by SAIs
- Reports
- Presentations
- List of members and contact information

10. Activities (Nov 2007/Nov 2008) 2nd PAS Meeting (I)
Agenda:
- presentations of PSC, PAS chair, PAS members and IDI
- results of the “mini-survey” and work on additional guidelines on PA
- PAS webpage
- PAS work plan
- Next PAS meeting

11. Activities (Nov 2007/Nov 2008) 2nd PAS Meeting (II)
Main decisions:
- PAS priority will be to meet the needs of SAIs that still do not conduct PA on a regular and sustainable basis, by developing guidance on this matter; and
- the Work Plan will reflect this priority.

12. PAS Work Plan 2008-2010 (I) PAS will:
1) use the results of the needs assessment related to PA carried out by IDI in 2007 to identify demands for training in the area
2) with PSC guidance, promote interaction with international co-operation agencies to make them aware of PAS availability to provide advice and help SAIs

13. PAS Work Plan 2008-2010 (II) PAS will:
3) continue to develop PAS website
4) prepare the following documents:
- Intosai standards for PA extracted from ISSAI 3000
- guidance on how to establish a sustainable performance auditing function within a SAI

14. Standards for PA extracted from ISSAI 3000
As ISSAI 3000 guidelines covers both normative statements and advice, it was agreed that a compilation of these normative statements would be the best approach to present the essential elements of PA.
An explanatory memorandum, the basic content and a work plan was presented to the PSC in October.
An exposure draft will be presented to the Intosai Governing Board in Nov 2009.

15. Guidance on how to establish a sustainable performance auditing function within a SAI
Both organisational and technical capacity are important to carry out PA. As a less experienced SAI may first need guidance on how to introduce a sustainable PA function, it was agreed that such guidance would be prepared by the Subcommittee.
An explanatory memorandum, the basic content and a work plan was presented to the PSC in October.
An exposure draft will be presented to the Governing Board in Nov 2009.

16. Next PAS Meeting:
Oslo, Norway, in April 2009.