Dimension 30.2. Submission of audit reports to the legislature
DIMENSION MEASUREMENT GUIDANCE
30.2:1. This dimension assesses the timeliness of submission of the audit report(s) on budget execution to the legislature, or those charged with governance of the audited entity, as a key element in ensuring timely accountability of the executive to the legislature and the public. This dimension requires delays in submission of audit reports to be measured from the date of the external auditor’s receipt of the relevant unaudited financial reports when a financial audit is involved. Where audit reports are made separately on different units of central government, the overall delay may be assessed as a weighted average of the delays on the respective units, weighted by the higher of their income or expenditure.
30.2:2. If financial reports provided to the external auditor are not accepted, but are returned for completion or corrections, the actual date of submission is the date on which the external auditor considers the financial reports complete and available for audit.
30.2:3. The PEFA framework measures delays in the submission of audit reports from the date of the audit office’s receipt of the relevant financial reports. Delays are considered only for the annual budget
execution report, not for any other audits performed and submitted to the legislature by the SAI.
30.2:4. This dimension assesses the activity of the SAI during the last three completed fiscal years, i.e. the timeframe between the reception of all financial reports covered during the period and the submission of the audit reports to the legislature. The financial reports do not necessarily cover the last three completed fiscal years.
30.2:5. SAIs produce different types of reports, typically including an annual activity report and an audit report on budget execution. In countries where the annual activity report and audit report on budget execution are combined, the combined audit report should be considered for dimension 30.2. In countries with the court model, the SAI normally presents a report on the State Account to legislature, drawing on its findings from the audit of individual public accounts as well as wider analytical review procedures.
30.2:6. This dimension complements dimension PI-29.2. in distinguishing the source of delays in the submission of audit reports to the legislature. Sometimes audit reports are completed but not submitted to the legislature (e.g., held up by the minister of finance or the president, who may not like the findings). In these cases, the required delay for scoring remains the same but, in the narrative, assessors should explain the particular reasons.
Dimension 30.2. Scoring
|Score||Minimum requirements for scores|
|A||Audit reports were submitted to the legislature* within three months from receipt of the financial reports by the Supreme Audit Institution for the last three completed fiscal years.|
|B||Audit reports were submitted to the legislature within six months from receipt of the financial reports by the Supreme Audit Institution for the last three completed fiscal years.|
|C||Audit reports were submitted to the legislature within nine months from receipt of the financial reports by the Supreme Audit Institution for the last three completed fiscal years.|
|D||Performance is less than required for a C score.|
|* Or other body responsible for public finance governance.|
Pillar Seven: External Scrutiny and Audit