ALRAQABA . ISSUE 20 29 Finally, on «Being a model organization», the credibility of SAIs depends on being seen as publicly accountable for their operations. In order to make this possible, supreme audit institutions should be modeled. In this direction, the following can be noted based on the work delivered in recent years, as well as their results: • The Chamber of Accounts has made public its Strategic Plan for 2021-2025, which reflects its mission, vision, and mediumterm goals, through its official website. Both final outcomes of the Strategic Plan cover both accountability and transparency issues. Thus, the 1st outcome is focused on increasing the accountability of state finances, and the 2nd outcome is focused on strengthening the credibility of the Chamber of Accounts. • For the first time in the country, the Chamber of Accounts has used the results-based budget model in annual reporting. Thus, the activities planned and implemented in 2022-2023 have been made public with relevant budget and performance indicators. Compared to 79,4% of budget implementation in 2022, the annual Operational Plan of our Strategic Plan was implemented by 81.3%. In 2023, compared to 83.3% of budget implementation, the annual Operational Plan was implemented by 91.7%. • The reports of the Chamber of Accounts provide information on the international standards referred to in audit and non-audit activities. • To promote accountability on current performance, information on the implementation of cost estimates and public procurement is made public on a quarterly basis. Since last year explanatory notes on annual data are also posted on the official website, and the effectiveness of our procurements in 2023 was evaluated based on best practice (OECD, European Union, etc.). • The Chamber of Accounts has made another innovation in the accountability of its activities, since last year, and has made public a report on the execution of the cost estimate of the hosted international events. • In addition, the financial reports of the last 2 years and the Auditor’s opinion on these reports have also been published on the official website of the Chamber of Accounts. • One of the criteria for being model in the public sector is related to external evaluation of performance. In 2021, the evaluation of financial, performance, compliance audits, and their methodology in accordance with the SAI PMF framework was carried out by SAI Türkiye, and in 2022-2023, the audit of financial statements was conducted by SAI Pakistan. • Training and Human Resources Strategies, annual operational plans, and monitoring frameworks have been prepared to improve the knowledge, skills, and professional training, as well as enhance the level of personnel potential of the staff of the Chamber of Accounts. • A risk register reflecting the priority risks affecting the activity of the Chamber of Accounts in 2024, the probability and impact levels of these risks, the methods of addressing them, the control activities that will be implemented to reduce the risks to an acceptable level, etc. has been compiled. • The Code of Ethics for the members of the Chamber of Accounts has been adopted and published on the official website, considering their responsibility before the state and Financial Standards Audit &
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