Due to the escalation of the Covid-19 outbreak in early 2020, and the subsequent cancellation of the planned 13th annual PAS meeting in Tbilisi, Georgia, the same year, the 2020-2022 work plan did not undergo the appropriate approval process during 2020. Nevertheless, the main priorities suggested in the draft plan guided PAS´work throughout 2020 and 2021. Following a consultation in PAS with the deadline 7 May, the work plan was approved at the online PAS meeting 26 May 2021 and should be presented and considered for adoption at the 2021 INTOSAI Governing Board.
The 2020-2022 PAS Work Plan is focused around six main priorities, consistent with PAS´ mandate and strategies. Involvement in external projects and initiatives (category: “other priorities”) will depend on an assessment of perceived relevance and available resources, and thus be subject to negotiation in each individual case.
PAS main priorities 2020-2022:
- Support the implementation of the INTOSAI standards on performance auditing by focusing on PAS specific projects and the development of additional support material for performance audit.
- Follow up and conclude PAS participation in existing engagements from the Strategic Development Plan for the INTOSAI Framework of Professional Pronouncements 2017-2019.
- Contribute to realizing the Strategic Development Plan for the INTOSAI Framework of Professional Pronouncements 2020-2022, specifically related to:
- Component 1: Reviewing and refining the conceptual framework, and:
- Component 2: Development work on key topics, when relevant.
- Start planning scheduled maintenance of ISSAI 3000 and GUIDs 3910 and 3920
- Including GUID 3910 Appendix: Building a Performance Audit Function.
- Continue to be an arena for sharing knowledge and good practice in performance audit.
- Finalise IDI´s Performance Audit ISSAI Implementation Handbook.
- Support, when possible, other INTOSAI standard setting projects that may require the involvement of performance audit experts.
- Support, when possible, capacity building and training efforts of relevant INTOSAI bodies.
In the consultation process, a majority of comments received were in agreement with listed priorities, without suggesting significant changes or additions. However, one of the recurring themes was a need for information about what is expected from PAS members in terms of input in planned or ongoing projects (internal or external). In order to meet these concerns, the PAS Chair proposed to operationalise PAS activities in an internal, more detailed, work plan, which should be communicated, as a minimum, to members getting involved in specific processes or projects. The secretariat will do our best to predict working conditions and future project developments, but also relies on members´ input when it comes to assessing relevance, priorities and available resources. PAS involvement in any project requires close collaboration between the chair and project team members, including in externally managed initiatives.
Lastly, participation in any external project or process that is not mandatory for PAS as a standard-setting committee, will be subject for negotiations. Should the decision (following negotiations) be to contribute, the external project or activity should be included in PAS´ current or future work plan and PAS´ role and responsibilities in the project should be mapped out in detail at the planning stage. It is important that PAS retains authority over its own resources and strategies, within the existing mandate, and this should be reflected in the committee´s Terms of Reference after the next revision (no later than 2024).
Access the PAS Work Plan 2020-2022 in PDF: