CORPORATE GOVERNANCE REPORTING AND DECISION MAKING
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1 CORPORATE GOVERNANCE REPORTING AND DECISION MAKING
2 DECISION MAKING IS A CRITICAL ACTIVITY The responsibility for taking forward strategic aims is invested in Departmental Management Teams and Boards of Directors. The effectiveness of key decision making is therefore central to achieving Government objectives and value for money. National Audit Office Performance Frameworks and Board Reporting 2009
3 WHAT THE NAO CONCLUDED Performance measurement frameworks are widely used, and focus on strategic objectives, but rarely relate to a coherent business model or provide a comprehensive picture of performance Organisations need to devote more attention to data quality, and improve its presentation, to support decision-making Performance measurement frameworks did not link financial information and performance information satisfactorily, hindering informed strategic decision-making
4 IT S NOT JUST FINANCE The aim should be to link the financial information to other information Operational matters Measuring the costs of inputs, outputs and outcomes It is essential to have clear volumetrics which help confirm the level of activity shown in the accounts Better financial information makes that more meaningful Provides opportunities for different approaches to reporting Integrated management reporting Requires a different set of information Consideration of IT needs Dashboards
5 REPORTING THE NUMBERS Compliance with International Accounting Standards gives confidence that financial reporting is accurate and on the right basis Modern accounting systems provide the opportunity to report more regularly and more completely Accruals means that the actual expenditure is reported on the same basis as the Budget is compiled Financial Accounts and Management Accounts can be reported routinely on a monthly basis Remedial action can be taken in year There should be fewer surprises late in the year Target setting and performance monitoring should become more accurate Good reporting standards helps alignment between strategic objectives and resource allocation
6 MANAGEMENT ACCOUNTING (1) Management accounts Fast within 3 working days of month end Accruals based Needs profiles to allow comparisons to be made mid year Recharges should be made on a regular basis Providing standard reports that are easily accessed by users Provision of comparative information Variances and over-spending areas highlighted Income and expenditure needs to be Profiled Information summarised to an appropriate level Too much detail leads to reports being ignored But do need ability to dig deeper as required Accruals basis means that spending is reported on the same basis as the budget is compiled
7 MANAGEMENT ACCOUNTING (2) Support and challenge from more senior management and finance Business Partners Reporting reasons for variances and suggested remedial action Expect budget holders to know their business and know their budgets More effective performance management is possible A more corporate approach at Board level Corporate responsibility for overall financial performance Opportunity to improve service planning and financial planning at the same time (usually take place in separate rooms)
8 DASHBOARD EXAMPLES Dashboards
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12 REPORT STRUCTURE Templates are useful: Consistency Structure Style Helps when staff transfer between Departments Helps corporate managers to move between Departments numbers more easily Ensures comprehensiveness Some Accounting systems automatically produce standardised reports (but can be mechanistic) Don't be a victim of the template The chart of accounts will have an important impact on the range of accounts and the level of detail
13 YEAR END FINANCIAL REPORTS Last Years Actual Original Estimate Probable Actual Expenditure Core Statements Notes to the Accounts Full disclosure Compliance
14 REPORT FORMAT Bullet points Use of signposting Contents pages Clear headings that lead you through the report Notes clearly linked to the core statements Summary of key points Summary of key conclusions Summary of key recommendations
15 Use graphs, pie-charts etc to communicate detailed information Put the base data in appendices and explain the trends or salient points using short tables and displays Explain your sources and validate your information EXPLAINING COMPLEX INFORMATION Link the national situation or overall Government financial guidance to the specific Department Arithmetic and silly errors destroy credibility Consistent figures based on accruals and consistent posting arrangements Draw conclusions carefully, signposting the evidence Suggest remedial action if necessary
16 EXPLAINING COMPLEX INFORMATION: EXAMPLE UK inflation rates have been placed under the control of the Bank of England The Bank has a Monetary Policy Committee which meets every month Its key objective is to keep UK inflation below 2% pa It uses interest rates to try to control inflation The following slides show monthly inflation figures for the UK for the last 10 years Look at the figures and give a view as to whether you think the Committee has been successful over the last 10 years and whether or not things are currently under control Then there is a slide of planning income for a Government Department in the UK. Can you draw any obvious conclusions?
17 ANNUAL UK INFLATION RATES
18 ANNUAL UK INFLATION RATES
19 ANNUAL UK INFLATION RATES
20 PLANNING INCOME
21 REPORTS Reports should be: Regular, Consistent Comprehensive Understandable Comparisons can be made: Over time With other organisations Between various options Between various projects
22 REPORTS The reports need to tell the story The relative financial strength and position of the organisation or division needs to be clear Need Finance representative to act as a business adviser Reports need severity indicators (RAG) Need to know what needs to be done next Reports need to give time For remedial action To affect next year s budget To avoid adopting unfeasible performance objectives To understand risks better and manage them better
23 INTERNAL REPORTING Monthly to Board level (part of a hierarchy of reporting) Accurate, timely and complete Comments from budget holders and Finance business partners Recommendations for remedial action if required Surrender of surplus resources Support and challenge Knowing the business Leadership and direction Performance management Risk management and avoiding nasty surprises Identifying trends Important for behaviour and positive management culture
24 Important for good corporate governance Alignment of resources to objectives Support to the Minister and PS INTERNAL REPORTING Stewardship Accountability Demonstrating Value For Money Performance and Risk management Management control of resources There should be corporate responsibility at Board level for the overall financial performance
25 CONCLUSIONS Summarise key findings Be bold you can change things Need to be clear and fair and to recognise the context Conclusions should flow from the analysis No leaps of logic or over-dramatisations You need people broadly to agree with you Consistency and accuracy will add credibility and depth to the conclusions
26 Need to be clear The Decision-makers need to know what to do next They need to know what steps will clear the issues presented in the report Recommendations need to flow from the analysis and the Conclusions No surprises Capable of being achieved Reasonable timescale for implementation RECOMMENDATIONS
27 EXTERNAL REPORTING
28 Part of good Corporate Governance EXTERNAL REPORTING Accountability to: Shareholders Parliament The public Regulators and inspectors Donors and external investors Clarity and Disclosure Presents fairly (true and fair view) Audit and scrutiny Compliance Customers and stakeholders
29 THE IPSAS/IFRS BENEFITS IN FINANCIAL REPORTING More relevant financial information Providing financial analyses that more accurately reflect the resource costs of activities and the value created Ensuring that the cost of using existing resources (e.g. fixed assets) are not lost in the concentration on cash transactions Ability to compare approaches to service delivery that have very different cost profiles Consistency Comparability across organisations and over time Compliant Enables measurement of the money against the deliverables Bangs for the Buck
30 REPORTING IS COMMUNICATION So, our published information, including the accounts, should be part of a wider effort to tell the story Or to communicate well Sometimes more is less Too much boring information is off putting and often fails to communicate You can conform with the Freedom of Information legislation and disclosure requirements and produce reports that nobody other than the most committed will read The laudable requirement to disclose information relating to the accounts is making annual financial statements unwieldy The Standards tend to be written by accountants not communicators IFRS now considering how they can make the disclosure requirements more targeted so as to reduce the volume of notes to the accounts The oil industry provides unaudited numbers on its reserves as it is an important part of its story but not included in the accounts and not required to be
31 CONCLUDING REMARKS Clear reporting improves corporate governance Compliance gives consistency and clarity Management Accounts can be on the same basis as Financial Reports (and need to be) Dashboards offer clear reporting at Board level as part of performance management Financial reporting still needs clear analysis and conclusions and recommendations which flow from the analysis Simple mistakes can lose credibility!
32 CONCLUDING REMARKS
33 DECISION-MAKING
34 WHAT ARE THE FACTORS THAT INFLUENCE DECISION-MAKING?
35 WHY BAD DECISIONS ARE MADE Poor information Inaccurate Late Incomplete Lack of a long term view No whole life costing just looking at the in year hit cash accounting reinforces this Political short termism No financial strategy Poor business case construction and appraisal processes A lack of financial leadership Conflict of interest Political, Pecuniary, Emotional, Corruption
36 AND ALSO Lack of clarity in strategic direction No assessment of the Do Nothing option Lack of time for discussion Lack of support and challenge at Board level Poor follow-up of decisions Lack of clarity between policy making and pragmatic decisions on specific issues
37 ELEMENTS OF DECISION MAKING A Policy/Strategic activity Associated with vision, mission, values Links to key objectives and current priorities Steering the organisation forwards Outcome focus Impact on Customers Consult before making decisions Resource allocation mechanisms aligned to objectives, purpose Follow up and review Scrutiny and accountability
38 DECISION MAKING ENVIRONMENT In possession of key data Accurate monitoring Timely reporting Options appraisal Financial analysis Consequences identified and assessed Vires established Current position established Distinction between specific decisions and policy-making Accurate recording and follow up
39 DECISION MAKING PROCESS Consistent Report structure Neutral presentation style Everyone has read the report Presentation of core issues (no new information presented at the meeting) Open, transparent process Proper debate and opportunity to ask questions Listening to independent voices (independent Board members, non executive Directors) Opportunity to propose alternatives, amendments, deferral etc At the appropriate level (Committee, Minister, Cabinet) Respects the scheme of delegation
40 GOOD DECISION MAKING Based on strategic framework (vision, mission, values) Aligned to key priorities Outcome focus Resource allocation included in the decision Presumption of accurate information Accountability, scrutiny and review
41 FOLLOWING UP ON DECISIONS Report structure and distribution Meeting arrangements Attendance and voting recorded Record of discussion Evidence base Audit trail Accessible for audit and scrutiny Minutes Is it creating/amending policy? Who follows decisions through and who checks this?
42 FINAL THOUGHTS ON DECISION-MAKING Most organisations do not spend enough time on agreeing key objectives Many organisations do not monitor and report effectively during the year Project control is also often weak Options appraisal is frequently not carried out fully Much can be done to improve decision-making without huge investment Service planning and financial planning are often not integrated A focus on risk and performance is important Under and over spending comes as a surprise at year end, too late for remedial action Generally improvements in corporate governance and accountability would achieve a lot in a short time
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