MINUTES

THE THIRD MEETING OF THE ASEANSAI STRATEGIC PLANNING COMMITTEE

Hotel Atlet Century Park, Jakarta

September 24-27, 2012

A. Opening Ceremony

The opening ceremony was opened by the Chairman of the Audit Board of the Republic of Indonesia as the Chairman of ASEANSAI. The ceremony proceeded to the overview of the progress of the ASEANSAI Strategic Planning Committee (SPC), which was delivered by the Chair of the SPC, the State Audit Office of Vietnam.

Mr. Nguyen Van Quoc, in his overview presentations, explained the working progress that had been conducted by the SPC from the establishment of ASEANSAI up to present in formulating the ASEANSAI strategic plan 2014-2017. He mentioned the objectives of the third meeting of the SPC in Jakarta were to finalize the first draft of strategic plan and implementation matrix, and to develop the monitoring and evaluation systems to ensure the implementation of the strategic plan.

The Secretary General of the Audit Board of the Republic of Indonesia as the Head of the ASEANSAI Secretariat delivered a reporting remark to the Chairman of ASEANSAI concerning the progress of the SPC as well as the agenda for this third meeting. Finally, the Chairman of the ASEANSAI hit the Gong officially initialized the opening of the third meeting of SPC that lasted from September 24th - 27th, 2012 at Hotel Atlet Century Park, Jakarta, Indonesia.

B. Participants

The participants of the meeting were as follows:

1. The State Audit Office of Vietnam (SAV):

  1. Mr. Nguyen Van Quoc
  2. Ms. Dao Thi Thu Vinh
  3. Mr. Hoang Van luong
  4. Ms. Dang Thi Hoang Lien

2. The Audit Board of the Republic of Indonesia (BPK RI):

  1. Ms. Felicia Yudhaningtyas
  2. Mr. Raden Yudi Ramdan Budiman
  3. Mr. Antonius Tri Adi Rektanto

3. Jabatan Audit Negara (JAN) Malaysia: Mr. Zulkipli Abdullah

4. The Commission on Audit (COA) of the Philippines: Ms. Melanie Anonuevo

C. Meeting Progress

The third meeting of the SPC was divided into three-day meeting agendas that were allocated for the report of the SPC, the discussion and finalization of the strategic plan and Key Performance Index (KPIs) including the Vision, Missions, Strategic Goals (SGs), and Strategic Objectives (SOs), the completion of implementation matrix, the incorporation of the Committees activities with the strategic plan, the development of monitoring and evaluation (monev) systems, and the discussion on the way forward.

1. The first day of the meeting

The Chair of SPC (the SAV) explained the meeting agenda and the working progress of the SPC. The SPC had conducted two meetings. The first meeting took place in Kota Kinabalu, Malaysia on February 9-11, 2012 resulted the drafts of Terms of Reference (TOR) and the Work Plan (WP) of the SPC. The second meeting, which took place in Hanoi, Vietnam last May, had been able to identify the vision, mission and values, strategic issues, SGs, SOs, and KPIs. The third meeting was expected to agree upon the first draft of the SP, KPIs, the implementation matrix, and the monev systems. After this third meeting, the Committee SPC would send the first draft of the SP to all member SAIs. Before the second assembly meeting in Brunei Darussalam, the SPC would have the meeting in September next year, to incorporate all activities of the committees.

The Narration of the SP

Introduction

In the discussion on the narration of the SP, the committees agreed upon the introduction.

Missions, vision, and core values

The missions was changed into:

1.  Build capacity and promote cooperation among the members of ASEANSAI

2. Establish constructive and beneficial relation with ASEAN and other international stakeholders

The vision was changed into:

To be recognized as an organized body of Supreme Audit Institutions in promoting good governance in the ASEAN region

The omitting word of 'professionalism' was caused by a point of view that there must have been a third party issuing a certification to the approval of 'professionalism'. Then, the term came to be more complicated combining with the word 'professional association' that was thought, more likely, referred to the public accountants associations rather than a supreme audit institution. Therefore, the vision was changed into as mentioned above. The changes on the vision carried consequences to some changes on missions and values as well.

The core values were changed only on the description of professionalism:

Respect

ASEANSAI members treat each other with mutual respect and sensitivity, whilst recognizing the importance of diversity. ASEANSAI will also treat others with highest degree of equality and trust.

Professionalism

ASEANSAI members exercise high standard of professionalism in the auditing works using generally accepted auditing standards, guidelines, and competencies as well as continually seeking to improve auditing work through best practices approach

Partnership

ASEANSAI members work cooperatively and collaboratively with each other, international organization and donor community through the sharing of best practices and exchange of lessons learnt in the field of public sector auditing

Focus areas

The focus areas was omitted because it had been stated in SGs.

Strategic planning framework

There were some changes made during the discussion:

Agreed SG1 / : / To promote the recognition and adoption of the ASEANSAI in the ASEAN community.
The SPC considered the need to strengthen and ensure the active roles of the ASEANSAI in the ASEAN based on the recent progress of proposing the ASEANSAI to be the associated entity of the ASEAN.
Agreed SO1 / : / To ensure the active roles of the ASEANSAI in the ASEAN
Agreed KPI1 / : / Number of cooperation areas agreed between ASEANSAI and ASEAN
Agreed Projects / : / Partnering with the ASEAN in promoting good governance:
a.  Institutionalize rules and procedures
b.  Establish continuous open and productive communication with the ASEAN
c.  Offer services as consultant of accounting standard of ASEAN
d.  Offer audit service to ASEAN

Up to present time, the ASEANSAI Secretariat is processing the legal status of the ASEANSAI as the associated entity of the ASEAN. It seems that it will take some times since the process is now in the discussion amongst the CPRs. Thus, the SPC concluded the working plan year 2012 should involve the activities such as endorsing the ASEANSAI as a legal entity, providing pressure from each SAI to the CPR, sharing the progress to other members, and articulating the needs of assistance from other members. The SPC proposed that the Secretariat could send a formal letter to each member SAI to accelerate the legal process.

The draft of the Implementation Matrix is attached.

In order to incorporate the activities of each Committees in the ASEANSAI, the SPC needed to identify the work plans of each Committee.

Presentation of the Knowledge Sharing Committee (KSC) WP 2012-2017

The SAI of Malaysia, as the Chair of KSC, presented the general work plan of the committee period 2012-2017. The KSC planned to conduct two activities in a year, one seminar and one symposium. The knowledge sharing topics would be based on the needs of the ASEANSAI members, including in the form of a research project.

The KSC general work plan is attached.

Presentation of the Training Committee (TC) WP 2012-2017

The SAI of the Philippines presented the training activity plan for the period of 2012-2015 that included the budget estimation of the trainings. There will be two training activities in a year comprising of the instructors' design meeting and its training.

The TC presentation is attached.

The discussion went on to the definitions of knowledge sharing and training to avoid the overlapped activities of the two committees. They should have clear mandate that their activities should be differentiated in terms of the substances, agendas, methodologies, and the participant levels.

Considering the high estimated budget that will be spent to conduct either knowledge sharing or training, the SAIs of Malaysia and the Philippines suggested that the ASEANSAI should have a pool of expertise/lectures/instructors, who could be sent to be an instructor conducting a certain training activity. The SAI of the Philippines also suggested that to reduce the cost, the ASEANSAI could only use the materials ready to conduct the trainings, so that the preceding meeting of a training activity would not take a quite long time.

2. The second day of the meeting

Finalization of the Draft of the Implementation Matrix

The meeting was continued with the discussion on the implementation matrix and the finalization of the draft of the SP. There were some changes made during the discussion:

Agreed SG2 / : / To strengthen the institutional capacity of member SAIs
Agreed SO2 / : / To enhance the independence of the member SAIs
Agreed KPI2 / : / Number of SAIs that revise the legislative document in compliance with the Lima and Mexico declaration
The SPC considered that it will be more important to refer the number of SAIs rather than the percentage.
Agreed P2 / : / Facilitating member SAIs planning to enhancing its independency
The SPC considered that the SO, KPI and the project should support the needs to enhance the institutional capacity each member SAI. The previous SO, KPI, and P concerned more to the implementation of organizational and audit capacity building, which had been stated in SG3.
Agreed SG3 / : / To strengthen the organizational and audit capacity of member SAIs
The SPC considered that beside strengthening the institutional capacity that had been accommodated in SG2, the ASEANSAI should also focus on the capacity development of the organizational and individual level of the member SAIs.
The SPC agreed that the ASEANSAI Rules and Procedures should consider the existence of the working group in regard to the SG3
Agreed SO3 / : / To improve organization capacity building of member SAIs
Agreed SO4 / : / To improve audit capacity building of member SAIs
Agreed KPI3 / : / Number of activities facilitated by the ASEANSAI to help its members develop their organizational capacity
Agreed KPI4 / : / Number of activities facilitated by the ASEANSAI to help its members develop their organizational capacity
The SPC considered that it will be more important to refer the number of SAIs rather than the percentage
Agreed P 3.1 / : / Facilitating the improvement of staff development program.
Agreed P 3.2 / : / Encourage the member SAIs to conduct research in relation to SAI's needs
Agreed P 3.3 / : / Assist the development of performance management measures (PMM) of member-SAIs
Agreed P 4.1 / : / Assist in the development of audit manuals, guidance and tools among the member SAIs.
Agreed P 4.2 / : / Accelerating the INTOSAI Audit Standard adoption among the member SAIs.
Agreed SG 4 / : / To establish the relationship with the external stakeholders.
Agreed SO6 / : / Enhancing partnership with donors to increase the effectiveness of foreign funded project implemented within ASEAN Region.
The SPC considered to the need to broaden the scope of the relationship/cooperation that can be built with the ASOSAI and INTOSAI and also to continue to improve the partnership with donors that had been formerly initiated.
Agreed KPI 5 / : / Number of activities carried out by ASEANSAI in corporation with ASOSAI and INTOSAI.
Agreed KPI 6 / : / Number of agreements signed by ASEANSAI and international donors.
Agreed P5 / : / To build communication and coordination mechanism with ASOSAI and INTOSAI.
Agreed P6 / : / To develop cooperation with the international Donor Community:
1. identify possible donors
2. to align prioritized project proposal of ASEANSAI with the interest of international donors

The SPC also decided the responsible Committees for each project to be implemented.

Finalization of the draft of the SP

The SPC agreed upon table of contents as follows:

Acknowledgement

  1. Introduction
  2. Strategic Planning Framework
  3. Mission, Vision, and Core Values
  4. Strategic Goals and Objectives, Program and Key Performance Indicators
  5. Implementation, Monitoring, Evaluation, and Reporting
  6. Annex 1: Implementation Matrix
  7. Annex 2: ASEANSAI Membership

In the Introduction section, the SPC agreed to replace the paragraphs with the background of the SPC Terms of Reference (TOR) in order to shorten it so that the SPC did not have to add the executive summary. In the last two paragraphs, the SPC agreed to mention duration of the SP and the actual plan for the year of 2012-2013.

The SPC agreed to put the SP framework after the Introduction. The Framework was composed in order to be a general view of the ASEANSAI SP, following IDI Strategic Planning Handbook.

In the section of Strategic Goals and Objectives, Program and KPIs, the SPC agreed to present the SOs in the same table as the KPIs and the Program. The SGs remained to be stated.

The SPC argued that the SPC, as well as the RPC, should continuously exist. Thus, the Rules and Procedures should define how long each ASEANSAI Committee will exist. In this regard, the SPC viewed that the Implementation Matrix and Monev Systems should be included in the SP due to the need for the SPC to conduct implementation, monev, and to assure the work of the ASEANSAI. This will only need one chapter in the draft SP.