Jason Levergood & Richard Hudson Grant Thornton LLP International Consortium on Governmental Financial Management Winter Conference, Washington DC December 6, 2011 – International Monetary Fund

1. Global Financial Management Leaders Survey:
Tools of Public Financial Management
Accountability
Jason Levergood & Richard Hudson
Grant Thornton LLP
International Consortium on Governmental Financial Management
Winter Conference, Washington DC
December 6, 2011 – International Monetary Fund
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2. Agenda
• About annual ICGFM and Grant Thornton surveys
• 2011 Global Financial Management Leaders survey report
– making a splash
• 2012 Global Financial Management Leaders survey
– Tools of Public Financial Management Accountability
• Survey questions with polling
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3. About ICGFM & Grant Thornton annual surveys
• Sponsored by ICGFM, conducted by
Grant Thornton
• Survey methodology
• Anonymity
• Purpose: Support the ICGFM mission
and provide insight to PFM professionals
for improving government financial
management
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4. About ICGFM & Grant Thornton annual surveys
• 2005 Resisting Corruption in the Public
Sector
• 2010 Progress in Public Financial
Management Reform
• 2011 Public Financial Management
Responses to an Economically
Challenging World
• 2012 Tools on Public Financial
Management Accountability
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5. 2011 Global Financial Management Leaders Survey
• PFM Responses to an
Economically Challenging
World
– AGA International
Governmental Financial
Management Journal
November 2011
– Financial Times November
17, 2011
– Federal Times 2011/2012
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6. 2012 Global Financial Management Leaders Survey
• Tools of PFM Accountability
– Importance and Barriers
– Standards
– Social Media
– Media and Civil Society
– Parliament and Citizenry
– Public Auditors
• Thank you in advance for your participation!
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7. Importance and Barriers of PFM Accountability
SECTION 1
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8. Importance of PFM Accountability
1. Accountability in PFM is more important for:
a. holding individual officials responsible for their
actions
b. assuring program objectives are met
c. assuring financial resources are used for its
intended purpose
d. other
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9. Barriers of PFM Accountability
2. What are the greatest barriers to accountability in
your country?
a. lack of financial resources to acquire the human
and technical resources necessary
b. lack of expertise to develop systems and
processes that promote accountability
c. lack of commitment by senior officials
d. lack of access to technology by the citizens to
access available data and provide feedback
e. other
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10. International Standards
SECTION 2
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11. International Standards
3. Do you seek to conform to your governments
international standards?
a. yes
b. no
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12. International Standards
4. With regard to your country and the use of
international standards in the PFM area, which of the
following applies?
a. we adapted international standards to reflect a
relevant local context
b. we adopted international standards without
change
c. we have not adopted international standards in
the PFM area
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13. International Standards
5. Have you adopted the following standards?
a. IAS (International Auditing Standards)
b. IPSAS (International Public Sector Accounting
Standards)
c. IMF GFS Chart of Accounts
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14. International Standards
6. The adoption of new international standards has
the greatest relevance to which of the following:
a. transparency
b. performance
c. accountability
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15. Social Media
SECTION 3
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16. Social Media
9. Does your country use social media as a tool?
a. yes
b. no
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17. Social Media
10. Social media is most effective as a tool for which
of the following:
a. transparency
b. performance
c. accountability
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18. Social Media
12. Do you use social media internally with
government, externally with citizens, or both?
a. internally
b. externally
c. both internally and externally
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19. Social Media
13. Does your government use any of the following
social media as tools?
a. blog
b. a dedicated webpage on a social networking site
c. electronic mailing lists that citizens can opt to be a
part of
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20. Social Media
14. Do any of your government officials post a blog?
a. yes
b. no
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21. Social Media
16. Social media is most effective to which of the
following:
a. improve program performance
b. bring greater transparency to budget allocations
c. make budget allocations more responsive to
citizen priorities
d. monitor individual transactions such as grants and
procurements
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22. Media and Civil Society
SECTION 4
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23. Media and Civil Society
17. Is the media in your country independent and
objective in its reporting of government activity?
a. yes
b. no
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24. Media and Civil Society
18. Does the media seek to hold government officials
and programs accountable for their commitments to
citizens?
a. yes
b. no
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25. Media and Civil Society
20. Is there an active civil society in your country?
a. yes
b. no
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26. Media and Civil Society
21. Do civil society groups hold government officials
and programs accountable for their commitments to
the citizens?
a. yes
b. no
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27. Parliament and Citizenry
SECTION 5
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28. Parliament and Citizenry
23. Does the legislative branch in your country
(Parliament) exercise independent oversight of
government program performance?
a. yes
b. no
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29. Parliament and Citizenry
25. Do you believe that the citizens in your country
are truly informed about government programs and
are actively engaged in holding government
accountable?
a. yes
b. no
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30. Parliament and Citizenry
26. If your citizens are not effective at holding
government accountable, which of the following reasons
is primary for this situation?
a. lack of information provided by government on
program performance and actions taken by officials
b. information is available but is not easily accessible to
citizens
c. citizens do not feel empowered and are not motivated
d. question does not apply as citizens are effective at
holding government accountable
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31. Public Auditors
SECTION 6
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32. Public Auditors
28. Are the public auditors in your country
independent and objective?
a. yes
b. no
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33. Public Auditors
29. Are the public auditors in your country effective in
improving program performance?
a. yes
b. no
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34. Public Auditors
30. Are the public auditors in your country effective in
holding government officials accountable for their
actions?
a. yes
b. no
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35. Conclusion
All survey results from today will be used to contribute to
the 2012 Global Financial Management Leaders Survey:
Tools of Public Financial Management Accountability
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36. Thank you
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37. Contact
Jason Levergood
Grant Thornton LLP
Global Public Sector
333 John Carlyle Street, Suite 500
Alexandria, VA 22314
P 703.637.3006
E Jason.Levergood@us.gt.com
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