Based on a global comparative analysis, an aspiring goal for parliaments in the area of “supreme audit institution” is as follows:

  • The constitution and/or other aspects of the legal framework provide the basis for the existence, functions and powers of the SAI, which is independent of the executive and the entities it audits.
  • Members of the SAI enjoy independence in terms of their appointment to, and cessation of, office, and are persons of integrity and competence.
  • The SAI has access to the entities it audits and their records and documents, and has the power to require a response to its findings. The SAI has the funding and expert staff necessary to perform its audit functions.
  • Parliament and the SAI have a special relationship, which is legally defined and well-functioning in practice. The SAI is legally required to report regularly and independently to parliament and the public.
     
No 4: Practice

In practice, MPs are well-equipped to scrutinize the budget and have access to and engage with a wide range of internal and external sources of expertise and advice on budgetary matters. 

No 3: Capacity building

MPs have access to specialized training to build capacity to scrutinize the budget. 

No 2: External sources of expertise

Parliament routinely engages with external sources of expertise throughout the budget cycle, and seeks to gain a perspective on how the budget impacts different groups in society. 

No 1: Internal resources

Parliament has a parliamentary budget office or other specialized support service that has sufficient funding and expertise to provide expert support and advice on budgetary matters. 

Based on a global comparative analysis, an aspiring goal for parliaments in the area of “expert support” is as follows:

  • Parliament has a parliamentary budget office or other specialized support service that has sufficient funding and expertise to provide expert support and advice on budgetary matters.
  • Parliament routinely engages with external sources of expertise throughout the budget cycle, and seeks to gain a perspective on how the budget impacts different groups in society.
  • MPs have access to specialized training to build capacity to scrutinize the budget. 
     
No 5: Practice

In practice, the PAC plays an active role in parliament’s scrutiny of the budget. It regularly informs parliament and the public about the outcomes of its budget scrutiny.

No 4: Resources

The PAC is adequately resourced to enable it to exercise its mandate on behalf of parliament.

No 3: Access to information

Entities funded by the budget are required to provide the PAC with records and information about their budgets and performance. Such information is readily accessible to parliament.

No 2: Composition

Parliament’s rules of procedure require that opposition and/or minority parties be represented proportionally in the membership of the PAC and, ideally, that the PAC be chaired by a member of these parties.

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