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PARLIAMENT’S ROLE IN PUBLIC FINANCE OVERSIGHT – CASE OF SLOVENIA

PARLIAMENT’S ROLE IN PUBLIC FINANCE OVERSIGHT – CASE OF SLOVENIA. Milan M artin Cvikl Member of Parliament , National Assembly of Slovenia (f ormer State Secretary Public Finance & former Minister for EU Affairs) PEM PAL, Istanbul, February 27, 2008. CONTENT.

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PARLIAMENT’S ROLE IN PUBLIC FINANCE OVERSIGHT – CASE OF SLOVENIA

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  1. PARLIAMENT’S ROLE IN PUBLIC FINANCE OVERSIGHT –CASE OF SLOVENIA Milan Martin Cvikl Member of Parliament, National Assembly of Slovenia (former State Secretary Public Finance & former Minister for EU Affairs) PEM PAL, Istanbul, February 27, 2008

  2. CONTENT • PARLIAMENT’S ROLE IN BUDGET CYLE • TYPE OF CONTROL • INTERNAL CONTROL & EXTERNAL CONTROL IN SLOVENIA • ROLE OF PARLIAMENT & COMMISSION FOR PUBLIC FINANCE CONTROL (PAC) • MAIN TASKS OF THE COMMISSION & EXPERIENCES OF 13 YEARS IN SLOVENIA • DISCUSSION OF AUDIT REPORTS IN COMMISSION – OLD & NEW PRACTICES • CONCLUSION & SOME PROPOSALS

  3. Parliament’s Oversight is about strengthening Budget Cycle ... TRUST IS GOOD, CONTROL IS EVEN BETTER

  4. TYPE OF CONTROL BY TIME AND LOCATION • EX-ANTE: EX- POST CONTROL • INTERNAL : EXTERNAL CONTROL

  5. INTERNAL CONTROL • Internal control & joint accounting (MFERAC system) • Internal audit (Joint Services, Accreditation & Decentralized) • Budget Supervision Office reporting to Gov’t & Parliament biannually

  6. EXTERNAL CONTROL in SLOVENIA AS EU Member • Court of Audit of the Republic of Slovenia (SAI) – since 1995 • National Assembly of the Republic of Slovenia – started 1995, stronger since 2004 • European Court of Auditors – since 2004 • European Commission – since 2006

  7. NATIONAL ASSEMBLY OF THE REPUBLIC OF SLOVENIA • Parliamentary questions & motions • Interpellations of ministers • Impeachmentof Gov’t, PM • Budget discussion & adoption • Commission for Public Finance Control (Slovene PAC)

  8. ROLE OF SLOVENE PAC - PUBLIC FINANCE CONTROL COMMISSION • controls the implementation of the state budget and the financial plans of the Pensionand Health Fund and public RTV; • monitors the implementation of the budgets of local communities which receive financial resources to balance their accounts, • controls the implementation of financial plans and the accuracy of the financial statements of public funds, public enterprises, and public institutes founded by the Republic of Slovenia; • reports to the National Assembly on the control performed and proposes necessary measures

  9. MAIN TASKS OF THE COMMISSION • discussion of the annual financial statement of the state budget (report on implementation of programs by budget users) • discussion of the reports of the Court of Audit (up to 100, 50 annually discussed) • discussionof the report of budget inspection ( biannually and as needed) • discussion of the reports of the supervisory bodies of public funds and companies; • the Commission is working body responsible for discussing laws relating to public financial control, and the working body concerned when laws related public finance (local financ., borrowing, parafunds etc.)

  10. DISCUSSION OF AUDIT REPORTS • Setting the agenda: Regular vs. Value for Money Reports (Value for Money, Results. Oriented Budgeting) • Persons invited to meeting – Ministers vs. Technocrats - Witnesses • Discussion in OLD APPROACH: among members and against SAI • Discussion in NEW APPROACH: directed toward audited institutions (witnesses) Policy making vs. Best implementation • Decisions, recommendations: OLD vs. NEW

  11. WHO SITS WHERE: NEW – PAC APPROACH

  12. The IDEAL PAC (Public Accounts Committee Westminster) process CURRENT SITUATION IN SLOVENIA Prepare PAC brief Chairman’s pre-briefing Debriefing note Draft PAC Report Attend PAC to agree Report Produce a commentary on the Treasury Minute Team preparation for PAC Attend PAC Debriefing meeting Guidance “Reports that count” And AC 05/05 AC 16/02 AC 14/03

  13. CONCLUSION (1 of 2) • Establish and have strong, independent, supreme audit institution • Establish a parliamentary control body – opposition to work with minister of finance • Utilize all internal & external control bodies

  14. CONCLUSION ( 2 of 2) • Parliament SHOULD be an ally of MoFand of Auditors in improved PEM and in ensuring control • Utilize independence & power ofsupreme audit institution (SAI) • Forget POLITICS, IT IS about PERFORMANCE of the Government as an Industry of Services

  15. PARLIAMENT’S ROLE IN PUBLIC FINANCE OVERSIGHT –CASE OF SLOVENIATHANK YOU FOR YOUR ATTENTION !!!milan.cvikl@dz-rs.si

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