A Technical Support Function for INTOSAI’s standard-setting activities? PSC-SC meeting, 2017 Agenda item 10 Brasília 8 – 9 June 2017
IN OTHER STANDARD-SETTING BODIES • A technical support function (TSF) is the norm • This enhances quality, consistency and efficiency • But comes at a cost
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
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
Technical support activities in other bodies Research necessary to Research work to Drafting new or make the initial identify emerging revised assessment of whether a issues pronouncements in new pronouncement is accordance with needed and of its drafting conventions potential scope Analyzing the comments Drafting the Preparing and received at exposure and endorsement version managing the preparing a draft position of the pronouncement exposure phase for consideration by the for approval by the board board Managing Managing the Preparing communications and business of the board interpretations of communication tools (drafting agendas, pronouncements and preparing board enlarging the corporate decisions, taking memory minutes, maintaining Participating in outreach work within the user the corporate and stakeholder communities and providing memory) technical support to board members when representing the board
TSF – possible employment models • “Foundation model”: to establish a foundation under the national law of 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
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
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)
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
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)
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)
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)
Possible TSF activities Research necessary to Research work to Drafting new or make the initial identify emerging revised assessment of whether a issues pronouncements in new pronouncement is accordance with needed and of its drafting conventions potential scope Consistency checks Analyzing the comments Drafting the Preparing and received at exposure and endorsement version managing the preparing a draft position of the pronouncement exposure phase for consideration by the for approval by the project team and FIPP board Managing Managing the Preparing communications and business of the board interpretations of communication tools (drafting agendas, pronouncements and preparing board enlarging the corporate decisions, taking memory minutes, maintaining Participating in outreach work within the user the corporate and stakeholder communities and providing memory) technical support to board members when representing the board
TAKING THIS FORWARD Definition of the TSF role Decision on the activities to be performed by the TSF Decision on a model Decision on carrying out a proof-of-concept exercise
Thank you!
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