3 RD WESTMINSTER WORKSHOP, THE PUBLIC ACCOUNTS COMMITTEE JUNE 2013 AIM

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1 3 RD WESTMINSTER WORKSHOP, THE PUBLIC ACCOUNTS COMMITTEE JUNE 2013 AIM 1. The aim of the four day Westminster Workshop programme is to explore the key features of an effective Public Accounts Committee (PAC) with a particular focus on small legislatures in order to enhance the capacity and effectiveness of delegates in their PAC work. OBJECTIVES 2. PAC Chairs and Members. Using the Westminster PAC as the vehicle for discussions; to explore through briefings, discussion sessions, practical observation and workshops: Parliament s role in financial oversight The key features of an effective PAC The hearing process The skills and knowledge required to be an effective PAC Chair and Member The relationship between the PAC Chair, PAC Members and the PAC Clerk The relationship between the PAC and the Supreme Audit Institution Identifying, exploring and discussing the particular challenges and possible solutions to the common issues and challenges faced by PACs in small legislatures The role of the PAC in curbing corruption and fraud Tracking performance and measuring Committee effectiveness. 3. PAC Clerks. Using the Westminster PAC as the vehicle for discussions; to explore through briefings, discussion sessions, practical observation and workshops: The role of Committee Clerks in improving financial oversight The skills and knowledge required by Clerks to support their Committees effectively The relationship between the Committee Clerk (PAC), the Chair and Members Supporting Committees in forward planning and carrying out their programme of work Preparing agendas and briefing notes Identifying witnesses and making the best use of evidence Preparing and publishing reports Identifying, exploring and discussing the challenges and possible solutions to the common issues faced by PACs in small legislatures.

2 PROGRAMME IN BRIEF MONDAY 24 JUNE Seminar welcome and introductions Session 1: The Public Financial Management (PFM)Process - Parliament s role in financial oversight Session 2: What makes an effective PAC? Session 3: The Hearing Process Session 4: Observe a Select Committee hearing TUESDAY 25 JUNE Split day: Members only Clerks only Session 5: Support and resource for PACs in small legislatures Session 5:Improving financial oversight the role of the Clerk Session 6: Achieving impacts and following up recommendations Session 6: The role of parliamentary support staff in small legislature PACs Session 7: Common issues faced by PACs in small legislatures Session 7: Forward planning Committee work Session 8: Realising best value for money Session 8: Engaging effectively with the media Session 9: Tracking performance Session 9: Retaining independence from government WEDNESDAY 26 JUNE Session 10: Chairing Public Accounts Committees Session 11: Workshop session case study from a small legislature Session 12: Workshop session report-back View Prime Minister s Question Time via video link Session 13: What makes an effective Supreme Audit Institution (SAI)? Session 14: The relationship between the PAC and the SAI Session 15: Legal protection for SAIs and PACs a case study from India Session 16: Interpreting and prioritising financial and audit information Session 17: Working supper accountability in development fund spending THURSDAY 27 JUNE Session 18: Curbing corruption and fraud Session 19: Workshop session on corruption and fraud Session 20: Public procurement Session 21: Closing plenary the future for PACs and the Commonwealth dimension Session 22: Closing reception and presentation of certificates 2

3 All day Arrival Day PROGRAMME IN FULL SUNDAY 23 JUNE MONDAY 24 JUNE 0830 Depart hotel 0845 Arrive Houses of Parliament, proceed to the Attlee Suite 0900 Seminar Welcome and Introductions 1000 Session 1: The Public Financial Management Process (PFM) Parliament s role in financial oversight Content: This session will give an overview of the public financial management landscape and the remit of Public Accounts Committees within financial oversight. To include: The Public Financial Management (PFM) process from budget setting to audit trails the role of Parliament in budget and expenditure the accountability cycle post-expenditure scrutiny scrutinising performance Questions for discussion: What is the PFM process and what role does public financial accountability play within the wider process of public financial management? What do we mean by public financial accountability? What are the key features of an effective Commonwealth PAC? 1115 Coffee 1130 Session 2: What makes for an effective PAC? Content: A discussion on conditions and success factors to include: a broad scope and mandate, the power to oversee all public expenditure timely publication of the SAI s reports the power to focus its inquiries on subjects of its choice without government intervention or advice a clear focus on accountability rather than policy effective analysis and reporting impartial and expert support from the legislative auditor and Committee support staff creating a unity of purpose effective opposition chairing bipartisanship between Committee members involvement of the public and encouragement of media coverage Questions for discussion: What benchmarks can be used to measure PAC performance? Do these benchmarks vary between PACs? 1300 Lunch 1400 Session 3: The Hearing process Content: a. Choosing and launching a hearing 3

4 b. Collecting evidence and evidence sessions questioning Ministers or officials questioning independent experts requesting and reviewing written submissions from government or independent witnesses reviewing reports produced by the SAI c. Producing reports Government reports and debates Questions for discussion: What makes a good brief? What make good questions? What makes a good report? What make good recommendations? 1500 Tea 1515 Session 4: Observe a UK Public Accounts Committee meeting Session format: Selection of delegates to view live proceedings; remainder to view proceedings via video link in the Attlee Suite 1630 Depart Houses of Parliament for hotel TUESDAY 25 JUNE 0830 Depart hotel 0845 Arrive Houses of Parliament, proceed to the Boothroyd and Grimond rooms Split day Member-only sessions Clerk-only sessions 0900 Session 5: Support and resource for PACs in small legislatures Content: Oversight requires skills, knowledge and experience that many parliamentarians do not have when they first join a PAC. Moreover they often face an information deficit when questioning a senior official backed by the technical resources of a government. Where can PACs in small legislatures find support and resource? parliamentary scrutiny teams research support budget offices audit offices civil society organisations the media Questions for discussion: What is the role of parliamentary staff in improving the impact of financial scrutiny? How can staff support efforts to put limited public resources to optimal use? In what ways do external advisers and the scrutiny unit support Committee work? Session 5: Improving financial oversight: the role of the Clerk Content: To explore the skills and knowledge required by Committee Clerks to effectively support their Committees in interpreting audit reports produced by the Supreme Audit Institution and in carrying out the Committee s programme of work. good knowledge of parliamentary and Committee procedure management of Committee staff assisting the Committee in planning and carrying out its programme of work drawing up the agenda advanced planning providing briefings and drafting reports identifying witnesses Questions for discussion: How can Committee Clerks work to maximise a Committee s inquiry sessions? How can detailed and often technical income and expenditure plans be simplified to make 4

5 them ready for scrutiny by the Committee? 1015 Coffee Coffee 1030 Session 6: Achieving impacts and Session 6: The role of parliamentary following up recommendations support staff in small legislature PACs Content: Broadening access to information - making reports available to the public. Evaluating performance information. How should a PAC deal with a lack of government responsiveness? Impacts PACs can have: recommendations accepted recommendations implemented financial and quantitative impacts better information disciplinary action modification of legislation Questions for discussion: How can a PAC monitor what happens to their recommendations? How should a PAC deal with a lack of government responsiveness? 1200 Session 7 Common issues faced by PACs in small legislatures Case study: A sharing of views and experiences, led by two delegates Content: Small legislature PACs operate in vastly different contexts, and often face very different challenges to those faced by PACs in large legislatures. Drawing on selected country experiences, this session will consider the variation between small legislatures in the mandate and practices of their PACs. Questions for discussion: What are the differences in practices between small legislatures? What are the common principles? How can we share lessons learned and encourage best practice between PACs in small legislatures? 1315 Lunch 1430 Session 8 Realising best value for money Content and questions for discussion: Content: How can Committee Clerks supervise and work with other Committee staff to: prepare written briefings for Committees prepare suggested questions make the best use of evidence make use of non-governmental experts improve recommendations and impact improve press coverage Questions for discussion: What information should a good briefing note and minutes of proceedings include? What role should Committee staff play during inquiry sessions? Session 7 Forward planning Committee work Case study: A sharing of views and experiences, led by two Clerks Content and questions for discussion: It can be a challenge to plan and prioritise Committee work when there is a backlog in audit reports awaiting PAC scrutiny. What is the role of the Clerk in helping PACs forward plan their programme of work? How can Clerks help Committee Chairs prioritise their Committee workload? Session 8 Engaging effectively with the media Content and questions for discussion: 5

6 With many countries making substantial cuts to public expenditure, ensuring good value for money has never been so important. Public expenditure that does not achieve maximum value damages the credibility of public services. How can PACs be effective in drawing attention to government waste? 1530 Tea 1545 Session 9 Tracking performance Content and questions for discussion: In order to improve value for money performance of government departments, PACs need to look at that performance over time as well as at a particular point in time. How can PACs observe and monitor changes in departments over time? How can PACs better track performance? What role do Committee staff have to play in improving press coverage and ensuring the Committee engages effectively with the media? How can more active mutual cooperation and communication between PACs and the media be encouraged? What is the role of a PAC media officer? Session 9 Retaining independence from government Content and questions for discussion: Effective PACs possess the power to choose subjects for examination without government direction or intervention. What is the role of the clerk in helping Committees retain independence from government in parliaments where the executive plays a dominant role? 1700 Depart Houses of Parliament for hotel WEDNESDAY 26 JUNE 0830 Depart hotel 0845 Arrive Houses of Parliament, proceed to the Attlee Suite 0900 Session 10: Chairing Public Accounts Committees Content: the role of the Chair in encouraging and facilitating open debate how to manage a meeting effectively how to avoid a conflict of interest keeping politics out of meetings dealing with poor attendance dealing with poor performance agreeing agendas keeping things moving and to time briefing Committee colleagues Questions for discussion: How can the Chair help to make the Committee more effective? What skills and knowledge does an effective Chair need? 1000 Coffee 1015 Session 11: Workshop session Content: Hypothetical case study exercise from a small legislature in small groups 1115 Session 12: Report-back session Content: Hypothetical small legislature PAC case study report-back session 1200 View Prime Minister s Question Time via video link 1230 Lunch 1400 Session 13: what makes an effective Supreme Audit Institution (SAI)? 6

7 Content and questions for discussion: This session will examine audit and the role of Supreme Audit Institutions. What do Supreme Audit Institutions do? How can Supreme Audit Institutions retain their independence? Is there a role for private sector firms in public audit? What is the role of the International Organisation of Supreme Audit Institutions (IntoSai) and what are Intosai s plans for benchmarking SAIs? 1515 Tea 1530 Session 14: The relationship between the PAC and the SAI Content: What relationship should the PAC and the SAI have? How do the two bodies work together to improve financial management and reporting? Questions for discussion: How does public audit help parliament hold the government to account on public service spending? What does a PAC need from its audit office? How can a PAC deal effectively with an increasing volume of audit output? What is the relationship between the Auditor General and the PAC? How can the Auditor General retain his or her independence? 1615 Session 15: Legal protection for audit offices and PACs a case study from India Content: A case study from India the 2G spectrum scam (TBC) 1645 Session 16: Interpreting and prioritising financial and audit information Content and questions for discussion: Committee members and staff need the skills to deal with the ever evolving and increasing nature of audit content. New types of audit can lead to a general increase in audit activity. As a result, PACs may not have the time to consider all accounts in-depth. How can PACs deal with and prioritise an increasing volume of audit output? How can PACs best examine accounts and other information of a financial nature presented by departments to Parliament? 1800 Session 17: Working Supper - Accountability in development fund spending Content: What is the role of PACs in ensuring transparency and accountability in development fund spending? How can PACs work in partnership with donor organisations to ensure financial accountability? 2000 Depart Houses of Parliament for hotel 2015 Arrive hotel THURSDAY 27 JUNE 0830 Depart hotel 0845 Arrive Houses of Parliament, proceed to the Attlee Suite 0900 Session 18: Curbing corruption and fraud 1030 Coffee Content and questions for discussion: Commonwealth PACs are tasked with looking into a wide range of corruption and fraud issues relating to public procurement and expenditure. This session will explore factors associated with corruption in public financial management. What is a PAC s role in curbing and preventing corruption? How can PACs fight corruption and strengthen accountability in countries which are executive dominated? What problems do different Commonwealth countries face? 7

8 1100 Session 19: Workshop session on corruption and fraud Content and session format: An interactive workshop/discussion session examining a scenario regarding corruption in public financial management, and exploring powers given to PACs in dealing with corruption Lunch 1330 Session 20: Public procurement Content and questions for discussion: Effective PACs scrutinise whether government procurement practices and processes are effective, fair and achieve good value for money throughout the purchasing cycle. How can PACs help to ensure that public procurement is managed responsibly? Session format: A session exploring a UK-focused case study 1430 Session 21: Closing Plenary the future for PACs Content and questions for discussion: What further training and advice would be helpful to assist PACs in their work? 1600 Session 22: Closing Reception and presentation of certificates 1700 Depart Houses of Parliament 1715 Arrive hotel 8