Dimension 30.3. Scoring
|Score||Minimum requirements for scores|
|A||There is clear evidence of effective and timely follow-up by the executive or the audited entity on audits for which follow-up was expected, during the last three completed fiscal years.|
|B||A formal, comprehensive, and timely response was made by the executive or the audited entity on audits for which follow-up was expected, during the last three completed fiscal years.|
|C||A formal response was made by the executive or the audited entity on audits for which follow up was expected, during the last three completed fiscal years.|
|D||Performance is less than required for a C score.|
Dimension 30.3. Timing, coverage and data requirements
|Time period||Coverage||Data requirements/calculation||Data sources|
|Last three completed fiscal years.||CG.||
Dimension 30.4. Supreme Audit Institution independence
DIMENSION MEASUREMENT GUIDANCE
30.4:1. This dimension assesses the independence of the SAI from the executive. Independence is essential for an effective and credible system of financial accountability, and should be laid down in the constitution or comparable legal framework. In practice, independence is demonstrated by the arrangements for the appointment (and removal) of the Head of the SAI and members of collegial Institutions, noninterference in the planning and implementation of the SAI’s audit work, and in the approval and disbursement procedures for the SAI’s budget. The SAI’s mandate should cover every central government activity and enable the SAI to carry out a full range of audit activities, specifically financial, compliance and performance audits. The SAI should have unrestricted access to documents, records and information. It should be noted that performance
audits are covered by PI-8, whereas PI-30 is focused on audits of the government’s annual financial reports.
30.4:2. The Supreme Audit Institution (SAI) is a public body that—however designated, constituted, or organized—exercises, by virtue of law, the highest public auditing function of a state. In some SAIs there is a single appointed state auditor who acts in a role equivalent to that of ‘engagement partner’ and who has overall responsibility for public sector audits. Other SAIs may be organized as a Court of Accounts or have a collegiate or board system. According to the International Organisation of Supreme Audit Institutions (INTOSAI), SAIs’ independence can be ensured only if their heads are given appointments and reappointments with sufficiently long and fixed terms and cannot be removed except through a process that ensures independence from the executive and other entities.
30.4:3. This dimension only assesses the independence from the executive. However, lack
Pillar Seven: External Scrutiny and Audit