Management accountability and delegation of authority - METAC

Management accountability
and
delegation of authority
METAC Workshop on
Tax Administration Organization
Sharm El- Sheikh, Egypt
April 28 to 30, 2012
1

What is accountability
• Accountability is almost always personal
• A person
– is made responsible for something (administering a law,
managing a project, etc)
– is given the authority required (powers under a law, a contract,
delegation, etc)
– is given the resources necessary (human, financial, materiel)
– And, is held to account (for results, for following the rules, for
efficiency, etc)
2

Accountability in government
• Foundation on which responsible government
rests
• Government answers for its actions
• Uses public resources efficiently and
effectively
• Extends from head of government to elected
officials to public servants
3

Various models exist
• Different forms of accountability
• Westminster model- Ministers accountable to
Parliament for actions of their departments
• Other- agencies account directly to legislature
• Prevailing models in the middle east
4

Accountability in the tax department
• Often on the basis of an annual agreement
with government
• Head of department accountable for overall
management and all program delivery
• Delegates responsibility to senior officials and
their subordinates
• Supported by strong internal audit function to
ensure all accountabilities are met
5

Accountabilities must be clear
• Organize the resources of the department to
deliver programs in compliance with
government policies and procedures
• Take measures to maintain effective systems
of internal control
• Ensure that departmental accounts are
accurate
6

What is the legal basis
For management issues
• Range of central government legislation
related to human resources, expenditure
management, procurement, etc.
For program delivery
• Tax laws set out powers- with Ministers or
Commissioner General and sometimes with
officers (e.g. Power to demand books and
records)
7

Instruments of delegation
• Powers and authorities must be legally
delegated
• Legislation usually allows for this
• Each management level must be clear on their
accountabilities/responsibilities
• Responsibility and accountability are linked
8

How to ensure consistency
• Of concern in program delivery
• Operational offices have delegated
responsibility for some decision-making
• How to ensure same decisions reached by
different offices
– Role of HQ
– Technical tools
– Internal audit
9

Part of an overall management model
• Governments have developed tools to
monitor management accountability
– EU- Common Assessment Framework
– UK- Capability Review
– New Zealand- Capability Toolkit
– India- Performance Monitoring and Evaluation
System
– Kenya- Performance contract
10

Canada
management accountability framework
• High level expectations of heads of
department
• Turning Strategic Direction into Results
– Essential conditions in place– internal coherence,
corporate discipline, alignment to outcomes
– Relevant information on results gathered and used
to make decisions
– Public reporting is balanced, transparent and easy
to understand
11

Canada
management accountability framework
• Public Service Values, Learning, Innovation
and Change Management
– Reinforce the importance of values and ethics in
delivery of results
– Continuous innovation and transformation
– Promotes learning and values corporate
knowledge
12

Canada
management accountability framework
• Stewardship, Policy and Programs, Risk
Management, Citizen-Focused Service,
Accountability and People Management
– Control regime (assets, money, people, services) is
integrated and effective
– Research and analytic capacity developed and
sustained to ensure good advice
– Practices in place to manage risk
– Partnerships encouraged and effectively managed
13

Canada
management accountability framework
– Accountabilities for results clearly assigned and
consistent with resources
– Delegations appropriate to capabilities
– People, work environment and focus on building
capacity and leadership to ensure success
14

Problems with accountability
• Some countries have difficulties
• In Greece, for example
– There are 3 political levels in most departments
– Each political level holds various delegations
– The system is characterized by excessive legal formalism (a
law or decree is needed for almost everything, including minor administrative matters
like moving employees or tax files)
• Offices or organizational units operate in silos according to
written instructions
• Accountability is very hazy – Greek language has no direct
translation of the word “accountability”
15

Questions for discussion
• Accountability in your country
– Legal basis
– Methods
– Overall government systems in place
• How to ensure consistency in decision-making
16