Tatiana Golikova suggested foreign audit institutions to use performance indicators similar to those adopted in the Accounts Chamber of the Russian Federation.
In order to provide a comprehensive assessment of the performance of the national Supreme Audit Institutions (SAIs), it is necessary to implement unified regulations and result planning procedures for the public audit and control activities. This statement was made by Tatiana Golikova, the Chairwoman of the Accounts Chamber of the Russian Federation, during her speech at the XVII Council Session of the Supreme Audit Institutions Heads from the member-countries of the Commonwealth of Independent States.
Tatiana Golikova stated that there are already international accounting and financial reporting standards in legal force, but unfortunately no approved documents for unified standards of accounting and reporting in the areas of public audit and control activities. "Mostly identical facts of audit are reflected in different ways by the auditing and controlling bodies, such as the budget expenditures and the monetary assessment of the irregularities identified," noted the Chairwoman of the Accounts Chamber.
Tatiana Golikova also mentioned to the session participants that the Accounts Chamber of the Russian Federation always submits an annual report to the national parliament, which contains, among other things, a detailed analysis of quantitative data on the key performance indicators of the supervisory institution. "In its performance report the Accounts Chamber uses the main performance indicators which can also be used as key indicators of performance for SAI," said the Chairwoman.
In the annual activities report, the Accounts Chamber first directs its attention to the increase in the total amount of reported irregularities and deficiencies during the transfers and usage of the budget as a result of monitoring and expert-analytical activities, and to the reduction of budgetary resources, with signs of untargeted and inefficient use of federal and other resources. "Just in 2016, 145.6 million RUR had been returned to the Russian budget during the control activities of the Accounts Chamber of the Russian Federation, which is 4.9 times more than in 2015," explained Tatiana Golikova.
In 2016, in accordance with range of its powers and responsibilities, the Accounts Chamber of the Russian Federation has sent out 434 submissions and prescriptions (and 352 in 2015). 131 control measure submissions have been directed to the prosecuting authorities, preliminary investigation bodies and state security agencies. As a result of the measures taken by the Public Prosecutor's Office after submissions from the Accounts Chamber, the country has recovered 142.5 million rubles. (which is 8.5 times more than in 2015). In 2016, the stance of the Accounts Chamber has been fully taken into account in the 126 final draft legal acts, and has been partly applied to the 98 final draft legal acts. Also, the control over the implementation of the audit results as well as the number of decisions taken as a result of control activities, are the criteria for evaluating the performance of the Accounts Chamber.
"If performance indicators are accepted and approved, there will be a need for a period of harmonization and their implementation." "But the main thing is to start work in this direction, and today's meeting offers an excellent opportunity to focus on advanced and forward-looking methodologies for improving performance assessment, as well as to share experiences and new ideas", summarized Tatiana Golikova.
The Council Session of SAIs Heads of the CIS member States will continue until the evening. Before the official opening ceremony, Tatiana Golikova, along with other heads of delegations, has met with the President of the Republic of Azerbaijan, Ilham Aliyev.