Tribunal de Contas de Portugal

1. EUROSAI CongressJune 17th, 2014, The Hague Electronic rendering of accounts Work session Tribunal de Contas de Portugal

2. EUROSAI CongressJune 17th, 2014, The Hague AIM • Aim addressed: • An opportunity to explore how SAIs can be innovative through IT instruments to cope with the environment changes in which they audit and influence positively the auditees activity • Our approach will try to focus on: • Can we use innovative assessment methods and technics? • Improve technical quality; • Help clarification and compliance with requirements. This statement embodies the mission of SAI’s: • Can we increase the efficiency and effectiveness of the audit work? • New instruments to audit risks identification "To help the nation spend wisely", NAO UK "Helping the State and the Society to better spend", TdC PT Can we do more and better with less? Can we get our message across? (and influence positively our auditees) • Focus on savings and efficiency gains . Tribunal de Contas de Portugal

3. EUROSAI CongressJune 17th, 2014, The Hague AGENDA • Introductory stage to define the problem that we want to solve, as well the information needed to brainstorm solutions • Brainstorming: • Use of SWOT (strengths, weaknesses, opportunities, threats) analysis method for devising the strategy, position and direction on problem solving • Refine of the ideas into actions/initiatives/plans to achieve under the six categories provided by TAM framework (Team Action Management, Albert Humphrey) Tribunal de Contas de Portugal

4. EUROSAI CongressJune 17th, 2014, The Hague INTRODUCTION Can the accounts be electronic? (avoid paper-based) Can the accounts be rendered electronically? Tribunal de Contas de Portugal

5. EUROSAI CongressJune 17th, 2014, The Hague CONTEXT The control of the accounts of public entities Play a key role for SAIs (explicit and statutory, given by Act) in the accountability cycle for public sector finances • Entities of the Public Administrative Sector (includes central government departments) • Entities of the Public Business Sector • Entities of the Private Sector that spend public money Tribunal de Contas de Portugal

6. EUROSAI CongressJune 17th, 2014, The Hague CONTEXT The control of the accounts of public entities Clearly integrated in the mission of Tribunal de Contas de Portugal: rules on  the accounts that must be submitted to TCP by Act • Affects a universe of around 7500 entities Tribunal de Contas de Portugal

7. EUROSAI CongressJune 17th, 2014, The Hague CONTEXT The SAI towardsgovernance, risk, compliance, quality management Current Business Environment SAI Current economic and social environments Governance (create pressure over SAIs to provide more and better services) Risk Compliance Quality management Tribunal de Contas de Portugal

8. EUROSAI CongressJune 17th, 2014, The Hague CONTEXT What do citizens expect from SAIs? This pressure can have internal and/or external origins (in the end: an effort to service and result improvement) Growinginterest of citizensbypublicmoneyspendandpublicassetsandliabilities management • Evolution in the citizen attitude: from customers towards  public owners, to whom public authorities must provide timely satisfaction Citizenswant to knowabouttheeffectiveness, efficiencyandlegality of public policies and budget programsexecution Tribunal de Contas de Portugal

9. EUROSAI CongressJune 17th, 2014, The Hague CONTEXT This pressure can have internal and/or external origins (in the end: an effort to service and result improvement) • Dynamic regulatory environment • Complex business models: the emergence of e-governance, e-procurement, electronic service delivery, that, when impaired with the exponential grow of information in a myriad of formats, increase the risk of losing evidence • The SAI staff need better access to more information, as well as more flexible ways to share it • Managers expect to receive summary information, able to withstand the strategic and operational decision-making Tribunal de Contas de Portugal

10. EUROSAI CongressJune 17th, 2014, The Hague CONTEXT The problem, and the challenge The current situation (a "tradition" that dates back to the Middle Age: Casa dos Contos, 1389) • Complex and time consuming process in reception, archiving and access (availability) of the public accounts, as well their supporting documents. • Analysis and assessments experience long delays motivated by failures in filling properly the documents (an average of 30 days). • Lower integrity in the global preservation of the records, especially when combined with the so-called “secondary documents” (already produced on digital media). Tribunal de Contas de Portugal

11. EUROSAI CongressJune 17th, 2014, The Hague CONTEXT The problem, and the challenge The current situation (a "tradition" that dates back to the Middle Age: Casa dos Contos, 1389) • Increased pressure on space usage: each year the archive holds and cares around 7500 new physical accounts. Since the preservation plans for this type of records defines retention periods of 5 years, we can estimate a density of 2650 linear meters. • Greater difficulty by the auditee to follow the work of the SAI. • Shipping and return/destruction costs of the records, associated with the geography. Tribunal de Contas de Portugal

12. EUROSAI CongressJune 17th, 2014, The Hague CONTEXT So, "Tradition is a challenge to innovation" Álvaro Siza Vieira, Kenneth Frampton, ProfessionePoetica, 1986 Can we explore together ideas on a new sustainable model for service delivery, that can significantly improve customer experience and outcomes, at the same or reduced cost? Tribunal de Contas de Portugal