Transcript The Role of External Control in the Public Sector

INTOSAI WORKING GROUP ON
KEY NATIONAL INDICATORS
Audit on Social Protection of Vulnerable Groups
Mrs Ivanka Kesyakova, SAI Bulgaria
Sofia, 24-26 March 2015
Performance audit on social
protection of vulnerable groups
Audited entities:
Ministry of Labour and Social policy;
Agency for Social Assistance
Audited period:
01.01.2010 – 31.12.2013
Strategic objectives

reducing the number of people living in poverty by
260 thousand by 2020, defined by the National
Reform Programme: Bulgaria 2020.

guaranteeing social protection of vulnerable groupsthe strategic objective under social assistance policy.
Audit scope:

organization of the activity for providing social and
family allowances, integration supplements and
financial assistance for families with children.

planning of the activity

effective implementation of the activity

mechanism for monitoring and control the
implementation of the activity
Indicators:

poverty line

relative share of the population living below the
poverty line before and after the social transfers incl.
all social and family allowances and integration
supplements.

at –risk- of- poverty rate and social exclusion.
Results

reports of the MLSP do not contain indicators for
assessing the effect from the implemented
measures and activities for the achievement of the
objectives set in the strategic documents.
reason – the strategic planning of the activity
assumes independent organization of the
coordination, monitoring and control over the
implementation of the strategic objectives and
priorities and it is not directly related to the progress
reporting with the sector medium-term and short term documents.
Results

the emphasis in the planning of the financial
resources
guaranteeing social protection of the
group is rather directed towards assessment
of the possibilities than to needs assessment.
“balance” is achieved by the “Guaranteed minimum
income” indicator and the introduction of an
income criterion which provides for the right of
receiving some social and family assistance for
children.
Results
Indicators for reporting under the programme “Assistance
to families with children” are incomparable to each other therefore a summarized assessment can not be made for the
level of effectiveness achieved by the implementation of the
social protection measures for families with children on the
basis of the family benefits calculated and granted.
Recommendation:

to develop and publish a methodology
defining and assessing the studied
indicators in order to measure and
evaluate the extent of implementation of
the planned objectives in the field of
social policy.
Impact of social payments

the social payments rate is :
1,06 per cent from the GDP – 2010
1,04 per cent from the GDP – 2013
9,04 per cent from the expenditures approved
under the republican budget for 2010 and
9,84 per cent – 2013
Relative share of population living below
the poverty line
Year
2010
2011
2012
Age
Before
social
transfers
After social
transfers
Before social
transfers
After social
transfers
Before social
transfers
After social
transfers
total
27,4
22,2
25,9
21,2
26,7
21
0-17
35,2
28,4
35,9
28,2
38,1
28,4
18-64
23,3
18,2
22,1
17,4
22,7
17,1
65+
35,1
31,2
30,2
28,2
30,4
27,9
Impact of social payments

as a result of the social transfers the number
of people, living below the poverty line is
reduced by:
391,6 thousand pers – in 2010
345,6 thousand pers – in 2011
414,6 thousand pers - in 2012
 research of the dynamics and trends
shows that by 2020 the Republic of
Bulgaria will achieve the strategic
objective for reducing the number of
people living in poverty by 260 thousand,
if the rate of persons living below the
poverty line remains the same.
Thank you for the attention!