Role of Supreme Audit Institutions in Risk Governance & Management

Arife COŞKUN Turkish Court of Accounts

Principal Auditor

OECD Learning from crises … , Oslo, Norway, 17-18 September 2014

ISSAI 5510 Audit of Disaster Risk Reduction

OECD Learning from crises … , Oslo, Norway, 17-18 September 2014 2

Azerbaijan Chile India Indonesia Netherland

Pakistan Philippines Romania Ukraine Turkey (Lead)

Parallel/Coordinated Audit Audit of Disaster risk Reduction

OECD Learning from crises … , Oslo, Norway, 17-18 September 2014 3

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NGOs Disaster

Management Authority

Public Institutions

State Budget

SPENDING INSTITUTIONS

FINANCIAL RECOURCES

Taxes

Grants/Credits WB, JICA, EU, UNDP

Insurance premium tax

-Red Crescent -Search and Rescue Association -Neighbourhood Disaster Support Group -Environment Foundation of Turkey -GEA Search and RescueGroup -PsychiatricAssociation

Associations & etc. -Electronic Document Management

System (EBYS) -Strengthening Information Systems & Network Infrastructure -National Earthquake Research Programme -Disaster Management &Decision Support System Research&Development -Capacity Improvement Project on Seismic Observation -The Development Study on Disaster Prevention/Mitigation Basic Plan in Istanbul including Seismic Microzonation -etc

Projects

-City planners -Geological Engineers -Civil Engineers -Geophysical Engineers -Architects -Industrialists’ &Businessmen’s’ Association

-The Union of Chambers& CommodityExchanges

-Turkish Contractors Association

Professional Chambers

Central Governmental Ins.

Municipalities& Other Authorities

•Prime Ministry -Undersecretary of Treasury (DASK) -State Planning Organization •Interior •Education •Public Works & Settlement •Health •Transportation •Agriculture & Rural Affairs •Energy & Natural Sources •Environment & Forestry •The Council of Higher Education •General Command of Mapping •Boğaziçi University, Kandilli Observatory& Earthquake Research Institute •Turkish National Research Council

-Provincial DMA Directorates -Affiliated Organizations of Ministries -Municipalities -Regulatory & Supervisory Agencies -Universities -Etc.

OECD Learning from crises … , Oslo, Norway, 17-18 September 2014

Issues Handled (ISSAI 5510 & Parallel Audit)

Policy gabs and legal arrangement

Governance structure based upon organization& coordination structure

National strategies, national and local planning.

Management tools such as GIS, GPRS, GPS, early warning systems

Training activities and public awareness campaigns

Financial structure

Projects & programs for making urban area resilient

OECD Learning from crises … , Oslo, Norway, 17-18 September 2014 5

Policy Gaps and Legal Arrangement New DMAs entered into force between

1995 &2010 Formed an inadequate framework for the

responsibilities and roles of the institutions and the arrangements for coordination Ill-defined relationship between national

and local authorities Insufficient arrangements, not setting a

facilitating framework for international & national assistance & participation

OECD Learning from crises … , Oslo, Norway, 17-18 September 2014 6

National Strategies & Plans

Lack of a holistic national disaster strategy Mostly focused on natural disasters No integration with other related strategies Lack of National Disaster Plans which cover

all aspects of disaster risk reduction and all type of potential disaster risks Unspecified responsibility for coordination

7 OECD Learning from crises … , Oslo, Norway, 17-18 September 2014

Training and Awareness Raising

Neither being planned nor conducted as part of the overall strategy

Mostly conducted as a stand-alone project and not through concerted actions

Not all risks but only one or two risks are handled The coordination of training activities is mostly

not controlled by a single centre No enough and systematic efforts to monitor and

assess training activities and trained population and outcomes

8 OECD Learning from crises … , Oslo, Norway, 17-18 September 2014

Identify, Assess and Monitor Disaster Risks

Insufficient risk assessment based on unreliable& limited data concerning a few disaster types and mostly natural

Disaster management information systems, GIS etc. Based on unreliable data & inappropriate information not

provided at the correct time and in accordance with the requirements

Bureaucratic constraints in the collection of data

A lack of basic arrangements &protocols &standards etc. for providing, sharing and delivering inputs

Using DMIS,GIS, early warnings in an ineffective manner

Lack of awareness of GIS and only for producing maps 9 OECD Learning from crises … , Oslo, Norway, 17-18 September 2014

Reduce the Underlying Risk Factors

No integration with other related strategies Some limited measures with the aim of

strengthening and protecting critical public facilities Ineffective mechanism for ensuring connection

of urban development plans with disaster risks Insufficient steps taken towards the

preparation of contingency plans & hazard maps

10 OECD Learning from crises … , Oslo, Norway, 17-18 September 2014

Making Resilient Cities & Buildings Transformation projects; Not having a comprehensive strategy Transformed without prioritization and not within the scope of

a strategy Unclear and imprecise definition of the concepts of “risky

area” and “risky building” The ground study reports, hazard and contingency plans of

many provinces not drawn up No information regarding the current building stock, nor is it

known how the current building stock will give reaction to different disaster scenarios

No correlation established among cost, needs and resources

11 OECD Learning from crises … , Oslo, Norway, 17-18 September 2014

National platforms are not held regularly and do not work well

DMAs;

Do not include clear guidelines for ensuring effective coordination

have an insufficient capacity (human resources, technical& financial)in terms of planning, monitoring and controlling activities related to disaster risk reduction

Local approach to disaster response Insufficient arrangements for voluntarism & participation Limited financial allocations

Strengthen Disaster Preparedness for

Effective Response

12 OECD Learning from crises … , Oslo, Norway, 17-18 September 2014

PERFORMANCE AUDIT PROCESS

Planning an examination

Performance Audit

Study Cycle

Deciding what to examine

Report preparation Clearing and agreeing reports

Publication

Government Response

Follow up

Presidency

Presidency

•Chamber •General Assembly •Presidency

Committee of Budget& Planning

e-TRANSFORMATION TURKEY PROJECT

2008- THE PRESENTATION FOR İCISA

Carring out an examination

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Report Report

Fund

Use

rs/

Impl

emen

ting

Bodi

es

Audit Audit

Report Report

Fund

Pro

vide

r

Audit/ Report

International NGOs

& the like

International Institutions &

Foreign Government

etc.

Citizens Parliament Government

SUPREME AUDIT INSTITUTIONS

Published Report

PRIVATE EXTERNAL AUDIT etc.

INTERNAL AUDIT

SPECIFIC REPORTING

ARRANGEMENT

National NGOs/Private Sector & the like recipients

Existing Audit Framework for DRR

Ministries/Public Institutions

Municipalities/ Provincial

Governments

Audi

t Ins

titut

ions

Audit

Programmes/ Projects (External

Financing) OECD Learning from crises … , Oslo, Norway, 17-18 September 2014

Hesap Verme Sorumluluğu

• “the obligation to explain and justify conduct” A relationship between an actor and a forum. Actor has an obligation to explain and to

justify his or her conduct, Forum can pose questions and pass

judgement the actor may face consequences Mark Bovens, Analysing and assessing accountability: a conceptual framework, 2007

15 OECD Learning from crises … , Oslo, Norway, 17-18 September 2014

Funds

International Institutions& Foreign Government etc.

International NGOs&

the like

National Stakeholders International Stakeholders

NGOs& the like

Implem

enting Bodies

Funds

Report

Audit

Report

Published Report

Report

Audit

Tax& Authority

Budget

Allocation &Authority

Allocation &Authority

Funds

Political

Citizens

Supreme Audit Institutions

Political

Parliament

Administrative

Related Ministries

Government

Information

Municipality/Local Government

Accountability Framework for Making Cities Resilient

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Re-Interpreted Missions of Supreme Audit Institutions

Reconsidering SAIs’ mission in a manner to contribute in public accountability

Formulating audits in a manner of raising the interest and understanding by parliament of the issues

Adopting “client/citizen oriented perspective”

Spesifying broader audit scope

Undertaking and organising joint &cooperative audits based on global needs, international and regional agreement

Fostering relationships with other relevant audit bodies

17 OECD Learning from crises … , Oslo, Norway, 17-18 September 2014

Thanks for your Attention

Arife COŞKUN Turkish Court of Accounts (TCA)

Principal Auditor

18 OECD Learning from crises … , Oslo, Norway, 17-18 September 2014