Author Topic: SAI Model and their relation with Parliament  (Read 157 times)

chandra

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SAI Model and their relation with Parliament
« on: September 30, 2016, 13:51:03 GMT »
Dear Colleagues,

Supreme Audit Institutions (SAIs) are independent institutions to promote transparency, accountability and integrity in public administration. There are three widely used models; Westminster, collegiate and court. Based on model and subject to law that governs SAIs independence and mandate, their performance varies. Westminster model in general is a form where SAI works as watchdog where as Court model where a SAI has some judicial power to sanction.   

Regarding where do SAIs fall in broader state structure i.e. are they part of Legislature or Executive or Judiciary. Obviously the general answer is "NO" , SAIs are independent Institutions. However, in some countries SAIs function as office of the legislature. Example includes GAO. The Comptroller and Auditor General of NAO, UK is an officer of the House of Commons (Legislature).

Some research institutions refer SAIs as "In - Between- Institution" meaning that they do not directly associated with any particular wing of the state but are independent of them.

In this context, could you please share views on Model of SAIs and their relation with Parliament.

Thanking you all.

Chandra Kanta Bhandari,  FCA

 
With Best Regards,
Chandra Kanta Bhandari, FCA, CPFA

John Short

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Re: SAI Model and their relation with Parliament
« Reply #1 on: October 03, 2016, 07:33:51 GMT »
It would be interesting to look at the PEFA scores (2005/2011 PEFA PIs-26 and 28 and 2016 PEFA PIs 30 and 31) to see if there are any differences in performance relating to SAI and their Scrutiny between the different models.  The 2016 version has a dimension on independence of SAIs (PI 30.4).  Given the number of PEFA now carried out there should be a wealth of information.

 

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