Good Governance in the Public Sector An international framework

Gert jönsson

2the swedish national audit office

› Initiated by IFAC and CIPFA (the Chartered Institute of Public Finance & Accountancy)

› International Reference Group (WB, IMF, OECD, UNCTAD, INTOSAI, etc.)

› Intended to be relevant for government as a whole as well as individual entities

› Several versions, preliminary consultation with some SAIs and INTOSAI bodies, nine responses

› Final Consultation Draft mid June 2013› Final Framework mid October

Background

3the swedish national audit office

A. Strong commitment to integrity, ethical values, and the rule of law

B. Openness and comprehensive stakeholder engagement C. Defining outcomes in terms of sustainable economic, social, and

environmental benefits D. Determining the interventions necessary to optimize the

achievement of intended outcomesE. Developing the capacity of the entity, including the capability of

its leadership and the individuals within itF. Managing risks and performance through robust internal control

and strong public financial managementG. Implementing good practices in transparency and reporting to

deliver effective accountability

The Framework 7 principles