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Thursday, December 3, 2009

Government Performance Management - The Audit Perspective

Representatives from Bosnia discussed government performance management from the audit perspective at the ICGFM Winter Conference in Washington DC.

Milenko Šego introduced the audit function in Bosnia. He described the function of supreme audit institutions and the Coordination Board of the audit institutions in BiH . He described IT and value for money audit frameworks used in Bosnia. He observed that media tends to focus on sensational stories. The Supreme Audit Institution is a non-political institution and it must not support or be related to any political party.












Mr. Boško Ceko, Auditor General of the Republic of Srpska,d escribed audit processes. These audits follow international standards. And, all audits are published to web site.











Dr.Ibrahim Okanovic, Audtior General, Audit Office for Institutions of the Federation Bosnia and Herzegovina described how the audit function focuses on transparency. Only 5% of the audits are performance related. Financial audits are still taken more seriously.







Aida Habul, Head of Joint Committee, Parliament of Bosnia and Herzegovina, described the political system and audit committee. She believes that performance audits will become more important. USAID and Project PARE has helped build capacity. Financial reporting has improved according to Ms. Habul. Working with the media and communicating with the public are prerequisites for good audit practices.




Ljiljana Vukobrad, described the duties of National Assembly Board for Audit, Republic of Srpska. She described the process of public hearings.






Sadik Bahtić, Chairman of the Commission for Budget and Finance, House of Representatives, Parliament of the Federation of Bosnia Herzegovina, described accountability processes. Mr. Bahtić described how media is used to improve accountability and governance. He suggests that media is not always well-meaning. Bosnia does not need audit for audit sake - audit is needed to improve results. He believes that Bosnia has the most complex constitution in the world. It is difficult to control spending.



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