Based on an understanding that in-depth review by the National Assembly of the final accounts of the executive branch is the starting point for raising the efficiency and soundness of national finance, the National Assembly Budget Office published the FY 2012 Final Accounts Analysis Series to support the examination of final accounts by standing committees and the Special Committee on Budget and Accounts. The Analysis of the Administration’s Corrective Actions Upon the National Assembly’s Demand for Approval of FY 2011 Final Accounts is the first publication in the series.
This report gives an analysis of the actions taken by the government on the 1,236 cases (577 cases demanding institutional improvement, 310 demanding corrections, and 400 carrying a cautionary warning) for which the National Assembly asked for corrections in accordance with the regulations provided for in Article 84 (2) of the National Assembly Act as it made decisions on the final accounts of FY 2011 and reserve fund pay-outs for FY 2011.
Numerous examples were identified where the government failed to properly meet the demands of the National Assembly, and this report provides 46 cases including those where corrective actions were insufficient, issues had been raised repetitively, or institutional improvements are needed. In 34 of those cases, the government’s corrective actions were found to be insufficient despite its report that they were fully corrected. In 12 cases for which the government reported that actions were being taken, the level of intervention was found to be insufficient.
The cases were classified into one of seven types of failures--insufficient implementation, over- or underestimation of budget, poor program performance, violation of the applicable laws and regulations, weak planning, inadequate law and institutional conditions, and inadequate management. The largest number of cases, 14, involved poor program performance, followed by 11 cases of inadequate management, seven of insufficient implementation, five of over- or underestimation of budget, five of inadequate law and institutional conditions, two of violation of applicable laws and regulations, and two of weak planning.
Budget Analysis Office
This report gives an analysis of the actions taken by the government on the 1,236 cases (577 cases demanding institutional improvement, 310 demanding corrections, and 400 carrying a cautionary warning) for which the National Assembly asked for corrections in accordance with the regulations provided for in Article 84 (2) of the National Assembly Act as it made decisions on the final accounts of FY 2011 and reserve fund pay-outs for FY 2011.
Numerous examples were identified where the government failed to properly meet the demands of the National Assembly, and this report provides 46 cases including those where corrective actions were insufficient, issues had been raised repetitively, or institutional improvements are needed. In 34 of those cases, the government’s corrective actions were found to be insufficient despite its report that they were fully corrected. In 12 cases for which the government reported that actions were being taken, the level of intervention was found to be insufficient.
The cases were classified into one of seven types of failures--insufficient implementation, over- or underestimation of budget, poor program performance, violation of the applicable laws and regulations, weak planning, inadequate law and institutional conditions, and inadequate management. The largest number of cases, 14, involved poor program performance, followed by 11 cases of inadequate management, seven of insufficient implementation, five of over- or underestimation of budget, five of inadequate law and institutional conditions, two of violation of applicable laws and regulations, and two of weak planning.
Budget Analysis Office