UBCM POLICY PAPER MUNICIPAL AUDITOR GENERALand~Policy/Policy/...15-03-13 1 UBCM POLICY PAPER...
Transcript of UBCM POLICY PAPER MUNICIPAL AUDITOR GENERALand~Policy/Policy/...15-03-13 1 UBCM POLICY PAPER...
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UBCM POLICY PAPER MUNICIPAL AUDITOR
GENERAL
GARY MACISAAC EXECUTIVE DIRECTOR SEPTEMBER 27, 2011
PRESENTATION PURPOSE
• Introduce the Policy Paper
• Prepare for and inform Debate
• Consider “Municipal Auditor General” to be inclusive of regional districts
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GOVERNMENT’S INTENTIONS
• Executive raised concerns – What problem is being addressed? – How broad are the powers to be?
• Premier responded – Typical powers – Focus on performance audit – Local government policy exclusion – Recommendations only – Province will pay
POLICY PAPER CONTENT
• Research – Accountability system – Auditors General; MAG within Canada
• Considerations – Powers duties and limitations – Financial – Governance structures
• Principles • Recommendation
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MULTIPLE GOVERNMENT JURISDICTIONS
• No Canadian AG/MAG with multiple jurisdictions
• Few MAG examples: All in big cities, and all single jurisdictions
• Multiple jurisdictions create a need for customized governance structure and legislative framework
INDEPENDENCE AND ACCOUNTABILITY
• Auditor must be independent in order to undertake work free from political or other interference
• Auditor must also be accountable for the performance of the MAG Office and compliance with its legislative framework
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BALANCING INDEPENDENCE AND ACCOUNTABILITY
• Legislative independence provisions – Defined goals/objectives and
performance expectations of MAG Office – Limiting governing body roles – MAG independence within framework
• Governing body responsibilities – Ensure auditor working within the
legislative framework – Review auditor performance – Administrative, technical or budget
matters
POTENTIAL GOVERNANCE MODELS
• Legislative Assembly
• Minister
• Stand-alone Board or Committee
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BOARD COMPOSITION • All AGs and MAGs are accountable to
the elected body of the governments within audit mandate – Parliament – Legislative Assembly – City Council
• BC MAG Board should be local
government elected officials
LEGISLATIVE FRAMEWORK • Goals and objectives of the MAG • Powers, duties and limitations of MAG
• Governance structure and responsibilities • Other independence mechanisms
• Budget and financial provisions
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PRINCIPLES • Effective inter-governmental consultation • Build on existing systems, avoid duplication
and define objectives in relation to the system • Maximize public accountability benefits;
respect local autonomy; recognize capacity • Don’t exceed power of federal or provincial
Auditors General; prohibit review of local government policy
• Balance auditor independence with auditor accountability; local government board
RECOMMENDATION
A cooperative approach between UBCM and the Province, to: – identify gaps in the accountability
system; and – implement solutions to those gaps – in keeping with the principles/
framework statements
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DEBATE
Thursday, September 29 8:55 am