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Slide 2 Slide 3 Performance Information Audit Measurement of results of activities with respect to objectives and indicators determined by public administrations within the framework of accountability. Slide 4 Performance Information Audit a new audit methodology different than performance audit (3e audit) a new audit methodology different than performance audit (3e audit) Restricted with the performance objectives and indicators Restricted with the performance objectives and indicators Based on performance-based budgeting (PBB Based on performance-based budgeting (PBB ) Slide 5 What is performance-based budgeting? Slide 6 PBB requires the institutions to clarify their main objectives in the budget documents in terms of Indicators (for measurement) Targets (that reflect the level of ambition) The budget available to achieve the targets Slide 7 Characteristics of PBBS Performance objectives are formulated in budget documents Performance achievements are reported in reporting documents For accountability, performance is made as transparent as possible through measurable indicators Slide 8 PBB is supposed to Enhance transparency Improve accountability Improve allocative efficiency Slide 9 What are the objectives of audit of performance information? Slide 10 SHORT TERM OBJECTIVES OF P.I. AUDIT Ensuring compliance with regulations Increasing the use of performance information Providing assurance on the reliability of performance information Slide 11 LONG TERM OBJECTIVES OF P.I. AUDIT Enhancing accountability, transperancy Supporting better performance management system Providing assurance for reliable, timely and consistent performance information Slide 12 Strategic Plans Performance Programmes Accountability Reports Administrations Data Systems Scope of P.I. Audit Slide 13 Performance Based Budgeting Slide 14 Slide 15 P.I. AUDIT METHODOLOGY 3 STAGES Compliance with reporting requirements Quality of performance information Evaluating the data reliability Slide 16 Compliance with reporting requirements Performance Programme Activity Report Strategic Plan - Existence of the reports - Time frame for the reports - Outline/content of the reports Slide 17 PIA METHODOLOGY 3 STAGES Evaluating the compliance with reporting requirements Evaluating the quality of performance information Evaluating the data reliability Slide 18 Content of performance information 2 categories of performance information Performance information on the planned objectives and activities Performance information on the results of the activities and achievements Slide 19 Content of performance information What are the expectations? Goals and targets Performance objectives Indicators Baseline Criteria Slide 20 PIA METHODOLOGY 3 STAGES Evaluating the compliance with reporting requirements Evaluating the quality of performance information Evaluating the data reliability Slide 21 Data reliability Focus on giving assurance on reliability of data systems How to ensure the correctness and accuracy of reported data? What is a data system? Do not exclude any relevant data Don not inlcude any irrelevant data Slide 22 Slide 23 Existence Are the strategic plan, performance programme and accountability report prepared? Timeliness Are the strategic plan, performance programme and accountability report prepared on time? Content Is the content of strategic plan, performance programme and accountability report in accordance with the relevant legislation? EVALUATING THE COMPLIANCE WITH REPORTING REQUIREMENTS Slide 24 Relevance Are the objectives output or outcome oriented? Are the indicators related with the objective? Measurability Are the objectives or indicators measurable? Well-defined Are the objectives and indicators clearly defined for unbiased measuring? EVALUATING THE QUALITY OF PERFORMANCE INFORMATION Slide 25 Consistency Does auditee report on the same performance objectives and indicators in activity report? Verifiability Are the reported data extracted from the supporting data system? Cogency Are the reasons for gaps between planned and achieved results relevant? EVALUATING THE QUALITY OF PERFORMANCE INFORMATION Slide 26 Accuracy Does the data system ensure exclusion of issues irrelevant with the achievement? Completeness Does the data system include all relevant issues for measuring the achievement? EVALUATING THE DATA RELIABILITY Slide 27 Slide 28 Reporting If I had had more time, I would have written a more brief report. 28 Slide 29 Reporting One of the most challenging stage of the audit. 29 Slide 30 Reporting Compliance with reporting requirements The content of the performance information Reliability of data systems 30 Slide 31 Clearence before reporting The audit team should first try to ensure the clearence of the findings 31 Slide 32 Developing recommendations Recommendations for implementation should be developed in the report. 32 Slide 33 Writing the Report The audit report includes the following: Executive summary Aim and scope Findings Recommendations 33 Slide 34 Writing the Report After the review process, the audit report is sent to the audited entity 34 Slide 35 Opinion of the Public Entity The representatives of the entity can be invited for face-to-face interviews or the management is only asked to communicate its opinions on the report in writing. 35 Slide 36 Audit Report The audit team reaches a conclusion, by saying that; 36 Slide 37 Audit Report the audited entity; has, has partly, has not complied with, the said criteria. 37 Slide 38 Slide 39 SUMMARY OF P.I.AUDIT Institutions budgets- aims and objectives Reporting to the Parliament, public and TCA Measurement of results of activities with respect to objectives and indicators determined by public administrations within the framework of accountability TCAs Performance information audit Slide 40 Slide 41 Slide 42 TURKISH COURT OF ACCOUNTS Performance Information Audit Experience THANK YOU! 42