[PPT] - Function for INTOSAIs standard-setting activities? PSC-SC meeting, PowerPoint Presentation

SLIDE 1

A Technical Support Function for INTOSAI’s standard-setting activities?

Brasília 8 – 9 June 2017

PSC-SC meeting, 2017 Agenda item 10

SLIDE 2

IN OTHER STANDARD-SETTING BODIES

A technical support function (TSF) is the norm
This enhances quality, consistency and efficiency
But comes at a cost

SLIDE 3

TSF – THE INTOSAI STORY SO FAR (1)

PROPOSED AS PART OF THE 2014 PSC EVALUATION REPORT
FINANCE AND ADMINISTRATION COMMITTEE (FAC), 09/2014:

 General agreement on broad objectives  External funding neither promising nor desirable  Avoid elaborate structures

SLIDE 4

TSF – THE INTOSAI STORY SO FAR (2)

GOVERNING BOARD, 11/2014:

 Recommendations need to be further elaborated  Specific proposals will need to be examined by INTOSAI members and the Governing Board

2017-2022 STRATEGIC PLAN:

 INTOSAI’S ambitions must be consistent with reasonable expectations and the financial realities of the member SAIs  Dependent upon sustainable resource levels via in-kind contributions

SLIDE 5

Technical support activities in other bodies

Research work to identify emerging issues Research necessary to make the initial assessment of whether a new pronouncement is needed and of its potential scope Drafting new or revised pronouncements in accordance with drafting conventions Preparing and managing the exposure phase Analyzing the comments received at exposure and preparing a draft position for consideration by the board Drafting the endorsement version

f the pronouncement

for approval by the board Managing the business of the board (drafting agendas, preparing board decisions, taking minutes, maintaining the corporate memory) Managing communications and communication tools Preparing interpretations of pronouncements and enlarging the corporate memory Participating in outreach work within the user and stakeholder communities and providing technical support to board members when representing the board

SLIDE 6

TSF – possible employment models

“Foundation model”: to establish a foundation under the national law
f the host country that employs the staff (model similar to IDI’s)
“Direct model”: To have a host SAI (or other INTOSAI organization)

that employs the staff directly

“Secondment model”: To have a host SAI that seconds the staff

members to the TSF and pays a top-up expatriation allowance

SLIDE 7

TSF – CONSULTATION PROCESS

Invitation to comment on “reflections” document sent to Goal Chairs,

FIPP Chair and PSC Subcommittee Chairs

Comments received from Chairs of CBC, KSC and PAS

SLIDE 8

COMMENTS -Benefits

Providing FIPP with the technical support (CBC; KSC) / coordinating efforts

in carrying out the FIPP mandate (PAS)

Improved efficiency, quality and consistency (CBC)
Providing advice on ISSAI implementation and interpretation of standards /

providing clarifications and guidance on technical matters (CBC; KSC)

Gathering INTOSAI experience (CBC)

SLIDE 9

COMMENTS – Possible activities

Editing draft pronouncements (according to drafting conventions) to ensure

language, appropriate cross-references (CBC, PAS) and quality (CBC)

Receiving feedback from end-users and propose courses of action

accordingly (CBC)

Providing administrative support to specific tasks (PAS) / TSF should perform

technical work and not administrative functions (KSC; CBC)

TSF should not provide activities iii and iv (KSC) / activities i, ii, iii, iv and v

(PAS) – to be carried out by WG and Subcommittees

SLIDE 10

COMMENTS – models

It may be that a combination of the different staffing models is the best solution, as

long as the professional qualifications of the candidates is what determines who gets the job (CBC)

TSF may be able to save on some direct costs if it can benefit from the offices and

some services provided by the SAI (CBC)

The Foundation Model may not be considered as it may result in adding one more

layer to the already complex INTOSAI structure (KSC)

Ideal scenario would be to have open call for candidates and meeting all the

expenses of selected candidate out of a fund. The challenge is to identify resources (KSC)

SLIDE 11

Other comments (1)

The legitimacy that comes through having a structure where subcommittees

representing SAls worldwide draft standards cannot be substituted with a group of about five technical experts proposing standards and guidelines (PAS)

Standard setting, as it currently functions in the INTOSAI, is not only a

matter of technicalities. It involves a number of compromises between different views, perspectives and experiences (PAS)

SLIDE 12

Other comments (2)

PAS considers it premature to advance a TSF model without further

considerations of the role and functioning of all bodies involved in standard setting (PAS)

The position of the FIPP, the goal committees, subcommittees and working

groups should be clarified as soon as possible (PAS)

The importance of terminology: we would advise against using the term

“board” to describe FIPP (CBC)

SLIDE 13

Possible TSF activities

Research work to identify emerging issues Research necessary to make the initial assessment of whether a new pronouncement is needed and of its potential scope Drafting new or revised pronouncements in accordance with drafting conventions Preparing and managing the exposure phase Analyzing the comments received at exposure and preparing a draft position for consideration by the project team and FIPP Drafting the endorsement version

f the pronouncement