نيملأا عاطقلا في ةيلالما ةباقرلا يمهافم Concepts and Main ......and reform of the security sector. The Centre conducts research on good practices,

2

الرقابة املالية يف القطاع األمين: مجموعة أدوات لملدربني

األمين القطاع يف املالية الرقابة مفاهمي واألطراف الرئيسية املشاركة فهيا

أداة 2Tool

Concepts and Main Actors of Financial Oversight in the Security Sector

Financial Oversight in the Security Sector: A Toolkit for Trainers

Tool 2Concepts and Main Actors of Financial Oversight in the Security Sector

Lena Andersson

About DCAF

The Geneva Centre for the Democratic Control of Armed Forces (DCAF) promotes good governance and reform of the security sector. The Centre conducts research on good practices, encourages the development of appropriate norms at the national and international levels, makes policy recommendations and provides in-country advice and assistance programmes. DCAF’s partners include governments, parliaments, civil society, international organisations and the core security and justice providers such as police, judiciary, intelligence agencies, border security services and the military.

Publisher

Geneva Centre for the Democratic Control of Armed Forces (DCAF)

Chemin Eugène-Rigot 2E1202 GenevaSwitzerland

Tel: +41 (0) 22 730 9400Fax:+41 (0) 22 730 9405

www.dcaf.ch

Note

This publication has been produced with the assistance of the European Union. The contents of this publication are the sole responsibility of the Geneva Centre for the Democratic Control of Armed Forces (DCAF) and can in no way be taken to reflect the views of the European Union.

Author

Lena Andersson

Editorial Board

Intisar Abu KhalafRegula KaufmannArnold LuetholdGerman Reyes SuarezJane RiceFelix TusaZoltan Venczel

Series Editor

John McAndrew

Editing and Proofreading

Intisar Abu KhalafJohn McAndrewJane Rice

Design and Layout

Wael Dwaik

Cover picture: © Zoltan Venczel

ISBN: 978-92-9222-347-2

© Geneva Centre for the Democratic Control of Armed Forces (DCAF), 2015. All Rights Reserved

Table of Contents

Acknowledgements 5

Introduction 6

Why is financial oversight in the security sector important? 6

Why this Toolkit? 6

How was this Toolkit developed? 6

Other DCAF publications on financial oversight in the security sector 6

Using the Training Toolkit 7

Overview 7

What does the Toolkit include? 7

The toolkit user 7

The target audience 7

Using the toolkit in the trainer’s own context 8

The structure of a generic training session 8

Types of activities 8

The structure of a local training session 8

Concepts and main actors of financial oversight in the security sector:the training session 10

Learning objectives 10

Focus questions 10

Session plan 11

Description of activities 15

Handouts 19

Trainer resources 30

References and additional resources 46

Annex A: Concepts and main actors of financial oversight in the security sector:the local training session 48

Learning objectives 48

Suggested content to be covered 48

Example activities 49

Handouts 50

Trainer resources 52

Suggested resources 53

5

Social media and security sector governance (SSG)Tool2: Concepts and main actors of financial oversight in the security sector

Financial Oversight in the Security Sector:A Toolkit for Trainers© DCAF, 2015

Acknowledgements

DCAF would also like to gratefully acknowledge the assistance of partner organisations in the occupied Palestinian territory. These are:

• StateAuditandAdministrativeControlBureau

• PalestinianLegislativeCouncil

• OfficeofthePresident

• CouncilofMinisters

• MinistryofFinance

• MinistryofInterior

• CentralMilitaryFinancialAdministration

• PalestinianAnti-CorruptionCommission

• PalestinianNationalSecurityForces

6



Introduction

Why is financial oversight in the security sector important?

Financial oversight in the security sector is a key instrument for ensuring that public funds allocated by the state for the security of the people are spent in a transparent and accountable manner.

However, the financial management of security sector institutions is often characterised by opacity rather than transparency. Even in established democracies, the budgets and financial operations of law-enforcement, military and intelligence organisations are often concealed from public scrutiny and sometimes even from formal external oversight by parliament or audit institutions. Furthermore, in many developing countries, disproportionate security expenditures prevent the use of public funds for socio-economic development.

Why this Toolkit?

Building the conceptual and technical capacitiesof specialised practitioners is a crucial step towards strengthening financial oversight in the security sector. This Toolkit is designed for financial oversight practitioners who wish to:

• Gainaccesstobestinternationalpracticeinfinancial oversight of the security sector

• Improve their professional ability tofinancially oversee security sector institutions

• Acquire a more proactive attitude towardconducting thorough financial oversight activities of security sector institutions

• Assert their authority in scrutinisingbudgets and financial operations conducted by security sector institutions.

How was this Toolkit developed?

The exercises and training material included in this Toolkit were developed in the framework of the Geneva Centre for the Democratic Control of Armed Forces (DCAF)’s work in the occupied Palestinian territory in 2013-2014 to promote strengthening of financial oversight in the security sector. In 2013, DCAF facilitated a training needs assessment of financial oversight practitioners, followed by a training course in 2014 for employees from key financial oversight institutions in the occupied Palestinian Territory. DCAF developed this training material in cooperation with international experts and with the financial support of the European Union.

The tools that are part of this training manual contain a generic component to be used in virtually any country where financial oversight practitioners in the security sector require capacity building. The tools also contain a locally adapted component, which offers examples from the Palestinian training course and suggestions for how to adapt activities and materials to suit the trainer’s own context.

Other DCAF publications on financial oversight in the security sector

In addition to this Toolkit, DCAF has published other reference material on financial oversight in the security sector. These publications include:

1. Guidebook: Strengthening Financial Oversight in the Security Sector, 2012.

2. A Palestinian Legal Collection: Financial and Administrative Oversight in the Security Sector, 2013 [English edition forthcoming]

3. Financial Oversight in the Security Sector: A Compilation of International Standards, 2015.

To download these or other publications please visit: www.dcaf.ch/publications

7



Overview

The training toolkit has been designed to be used as a whole training course, which covers six different topics relevant to financial oversight and security sector governance. The six topics may also be used individually as ‘stand-alone’ training sessions.

What does the Toolkit include?

The training Toolkit includes one introductory tool (Tool 1) and six training tools on financial oversight in the security sector. Each tool has a three-hour generic component. The generic material is internationally applicable and can be used without adaptation in any training context. In addition, there are suggestions and example activities for further localised material. This material is designed to be adapted by the trainer to engage with local issues specific to the trainer’s own context. It is envisaged that the localised session would take two hours, but it can be as long as the trainer deems necessary.

The toolkit contains the following seven tools (including this one):

Tool 1. Using the Toolkit and Acquiring Trainings Skills

Tool 2. Concepts and Main Actors of Financial Oversight in the Security Sector

Tool 3. Medium-term Strategic Financial Planning for Security Sector Institutions: Tools and Techniques

Tool4. TheBudgetCycleandtheSecurity Sector

Tool5. BuildingIntegrityofSecurityandDefence Institutions and the Audit Function

Tool 6. Handling Legal Gaps while Practicing Financial Oversight in the Security Sector

Tool 7. Financial Oversight of Intelligence Agencies

These tools may be used for individual training workshops on each topic or as a comprehensive training course.

The toolkit user

The training sessions in the Toolkit are intended to be read and used by trainers with expertise in financial oversight and security sector governance and reform.

The target audience

The target audience for the training course outlined in the Toolkit is mainly practitioners involved in financial oversight of public institutions, including security sector organisations. These practitioners include specifically, but not exclusively:

• Parliamentariansand their stafferswhoareinvolved in financial oversight and budget control activities

• Members of supreme audit institutions(SAIs) who provide expertise and support in financial oversight activities

• Strategic-level members of security anddefence institutions in charge of preparing and executing budgets

• Representatives of executive authorities,including ministries who oversee the preparation and execution of security and defence budgets

• Officers and auditors working in coresecurity and justice institutions whose role is to perform internal controls and audits.

The ideal number of participants for the course is around 15 participants. However, the course may be used with more participants.

Using the Training Toolkit

8



Using the toolkit in the trainer’s own context

As mentioned above, the tools in this toolkit consist of generic training sessions and locally adapted training sessions. The generic training sessions included in the toolkit have been developed to be used in any context. However, if possible, the trainer should conduct some form of needs assessment in his/her own context. Basedon the results of the analysis, the trainer can understand which training sessions to use, which to prioritise, and which to adapt. The localised training sessions also give examples and offer suggested objectives for use in the trainer’s own context.

When choosing which of the sessions in the toolkit to use, the trainer can choose to use only part of a session or to rearrange the order of the activities if desired. However, the trainer should be aware that some of the activities in a session follow each other, and one activity may often build on a previous activity.

The structure of a generic training session

A generic training session consists of the following five elements:

1. The introduction lists the learning objectives and focus questions for the session. It also lists the handouts and trainer resources that are used in the session.

2. The session plan gives a full overview of the training session. It is a guide for the trainer to get a quick understanding of the session. It is also used as a quick reference to help the trainer to keep track of activities and of timing during the training.

3. The description of activities explains in more detail how to carry out the activities listed in the session plan individually.

4. The handouts are given to the participants during the activities in the sessions. They are easily photocopied and can include:

• Worksheetswithtasksfortheparticipantsto complete

• HardcopiesofPowerPointpresentations

• Summariesofkeyinformation

• Extractsof,orreferencesto,publications

5. The trainer resources provide supporting information for the trainer. They can include:

• Summariesofinternationalbestpractices

• Answersheets

Types of activities

The types of activities in the sessions are designed to involve and engage the participants. The participants are expected to build their own understanding of the concepts and issues presented. Often this means encouraging participants to work and provide feedback in groups rather than ‘teaching’ them topics in a non-participative way.

Trainers might nevertheless be advised to make PowerPoint presentations. The training tools do include handouts with PowerPoint presentations, which may be adapted by the trainer as required. However, the trainers are encouraged to use a minimum number of slides. It is also recommended that they use images or other types of documents that are likely to trigger participants’ attention and active participation. The trainer may provide the participants with a hardcopy of the presentation before or after it is shown. The trainer may also ask the participants to discuss a question in pairs before asking for feedback.

The structure of a local training session

A local training session contains example materials and objectives for the local sessions to cover. It is given as an example for the trainer to draw on in his or her own context when devising his or her own localised sessions and materials.

A local training session consists of the following four elements:

1. Session objectives: These are objectives that can be addressed by the trainer in his or her own context.

9



2. Suggested content to be covered: This content addresses the objectives and can be adapted by the trainer to fit his or her own context.

3. Example activity(ies): The example activity(ies) include time, materials and a description of the activity.

4. Suggested sources: The suggested sources are references for the trainer to use when adapting these example activities.

10



Concepts and main actors of financial oversight in the security sector: the training session Learning objectives

This session aims to give participants a working knowledge of what the security sector and what security sector governance (SSG) are and an understanding of who the main actors in financial oversight are. The session allows participants to understand their role in the financial oversight process. The specific learning objectives include:

• Becoming familiar with themain actors ofthe security sector and their roles

• Understanding the main principles ofsecurity sector governance and security sector reform

• Becoming familiar with the mainactors involved in financial oversight in the security sector, their roles and responsibilities and the main tools of financial oversight they use

• Learningfromotherexperiencesoffinancialoversight practice in the security sector

Focus questions

The following questions are addressed through the activities in this session:

• Whatisthesecuritysector?

• Whatissecuritysectorgovernance?

• Whatistheroleoffinancialoversightinthesecurity sector?

• Why is financial oversight in the securitysector important?

• Who are the main financial oversightactors?

• How do these financial oversight actorsinteract?

OverviewSession Plan 2 Concepts and main actors of financial oversight in the security sector

Description of Activities

Handout 2.1 PowerPoint presentation hardcopy: Strengthening financial oversight in the security sector

Handout 2.2 Worksheet: Layers of the security sector

Handout 2.3 A list of actors in the security sector

Handout 2.4 Worksheet: Financial oversight actors’ matrix

Handout 2.5 Worksheet: Police operations’ matrix

Trainer Resource 2.1 A list of actors in the security sector

Trainer Resources 2.2 Answers to Handout 2.4: Worksheet: Matrix of financial oversight actors

Trainer Resources 2.3 Answers to Handout 2.5: Worksheet: Matrix of police operations spending

Trainer Resource 2.4 Answer Sheet to Handout 2.5: Worksheet: Matrix of Police Operations’s Spending

Trainer Resource 2.5 The Financial Oversight Role of Parliament and its Tools

Trainer Resource 2.6 Parliamentary Committees in Several European Countries and Their Roles in Approving the Defense Budget and Overseeing Its Execution

Trainer Resource 2.7 World Bank Database on Governance Indicators

11Financial Oversight in the Security Sector:A Toolkit for Trainers© DCAF, 2015

Sess

ion

Plan

Conc

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and

mai

n ac

tors

of fi

nanc

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vers

ight

in th

e se

curi

ty se

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ectiv

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icip

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will

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to:

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ssio

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focu

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ddre

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, act

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:

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exec

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,

3)

legi

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4)

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med

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3.30

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pai

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acto

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ay a

lso

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om th

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5.15

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bano

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Act

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me

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of a

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Gro

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d m

ater

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Sess

ion

obje

ctiv

es

Com

men

ts

6.5

min

Pow

erPo

int p

rese

ntat

ion:

St

reng

then

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finan

cial

ov

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ght i

n th

e se

curit

y se

ctor

(slid

e 5)

Trai

ner t

o w

hole

gro

up

Han

dout

2.1

Pow

erPo

int

pres

enta

tion

hard

copy

: St

reng

then

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finan

cial

ov

ersi

ght i

n th

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curit

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ctor

(S

lide

5)

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. 3, 4

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trai

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rese

nts

slid

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of th

e Po

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Poin

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ando

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f the

sec

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’ tha

t con

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the

mai

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finan

cial

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secu

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or. T

he tr

aine

r the

n in

trod

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the

follo

win

g gr

oup

exer

cise

(Act

ivity

7).

7.20

min

Dis

cuss

ion:

Iden

tifyi

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inte

rnal

or e

xter

nal a

nd

form

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r inf

orm

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nanc

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kshe

et:

Mat

rix o

f fina

ncia

l ove

rsig

ht

acto

rs

Obj

. 3, 4

In s

mal

l gro

ups,

part

icip

ants

are

invi

ted

to d

iscu

ss a

nd id

entif

y th

e m

ain

finan

cial

ov

ersi

ght a

ctor

(for

mal

and

info

rmal

, int

erna

l and

ext

erna

l) in

thei

r cou

ntry

. Th

ey a

re g

iven

em

pty

card

s an

d as

ked

to w

rite

dow

n th

e na

mes

of t

he id

entifi

ed

acto

rs o

n th

e ca

rds

(one

act

or p

er c

ard)

. Par

ticip

ants

wor

k to

geth

er in

thei

r sm

all

grou

ps to

pla

ce e

ach

card

in o

ne o

f the

four

squ

ares

of t

he m

atrix

on

the

hand

out

(Han

dout

2.4

).

The

smal

l gro

ups

then

pre

sent

thei

r ans

wer

s to

the

who

le g

roup

, and

the

trai

ner

uses

the

flipc

hart

to c

olle

ct th

e an

swer

s of

all

grou

ps in

one

mat

rix.

8.15

min

Pow

erPo

int p

rese

ntat

ion:

St

reng

then

ing

finan

cial

ov

ersi

ght i

n th

e se

curit

y se

ctor

(slid

es 7

- 9)

Trai

ner t

o w

hole

gro

up

Han

dout

2.1

Pow

erPo

int

pres

enta

tion

hard

copy

: St

reng

then

ing

finan

cial

ov

ersi

ght i

n th

e se

curit

y se

ctor

(S

lides

7-9

)

Obj

. 3, 4

The

trai

ner p

rese

nts

slid

es 7

- 9

of th

e Po

wer

Poin

t pre

sent

atio

n (H

ando

ut 2

.1) t

o co

mpl

ete

the

list o

f act

ors

deve

lope

d by

the

smal

l gro

ups

in A

ctiv

ity 7

, by

goin

g th

roug

h th

e th

ree

mai

n la

yers

of fi

nanc

ial o

vers

ight

act

ors

(exe

cutiv

e, le

gisl

ativ

e,

civi

l soc

iety

and

med

ia).

The

trai

ner a

lso

expl

ains

thei

r rol

es in

fina

ncia

l ove

rsig

ht

and

perf

orm

ance

issu

es (f

or a

dditi

onal

info

rmat

ion,

see

Tra

iner

Res

ourc

e 2.

3)

The

trai

ner m

ay a

sk q

uest

ions

of t

he p

artic

ipan

ts a

nd m

ay a

lso

enco

urag

e qu

estio

ns fr

om th

em.

9.20

min

Dis

cuss

ion:

Mea

surin

g an

d re

port

ing

on p

olic

e op

erat

ions

from

a

perf

orm

ance

per

spec

tive

Smal

l gro

ups

Han

dout

2.5

Wor

kshe

et: P

olic

e op

erat

ions

’ mat

rix

Obj

. 3W

orki

ng a

gain

in s

mal

l gro

ups,

the

trai

ner a

sks

part

icip

ants

to d

iscu

ss a

nd

writ

e do

wn

thre

e w

ays

of m

easu

ring

and

repo

rtin

g on

pol

ice

oper

atio

ns fr

om a

pe

rfor

man

ce p

oint

of v

iew

.

The

trai

ner a

lso

asks

the

grou

ps to

dis

cuss

and

writ

e do

wn

wha

t typ

es o

f cos

ts th

ey

wou

ld li

ke to

hav

e sp

ecifi

ed in

a re

port

on

the

spen

ding

of a

pol

ice

forc

e. (H

ando

ut

2.5)

10.

10 m

inPo

wer

Poin

t pre

sent

atio

n:

Stre

ngth

enin

g fin

anci

al

over

sigh

t in

the

secu

rity

sect

or (s

lides

12-

13)

Trai

ner t

o w

hole

gro

up

Han

dout

2.1

Pow

erPo

int

pres

enta

tion

hard

copy

: St

reng

then

ing

finan

cial

ov

ersi

ght i

n th

e se

curit

y se

ctor

(s

lides

12-

13)

Obj

. 4Th

e tr

aine

r pre

sent

s sl

ide

–12-

13 o

f the

Pow

erPo

int p

rese

ntat

ion

(Han

dout

2.

1) w

hich

add

ress

the

func

tion

and

tool

s of

Par

liam

ent f

or p

ract

isin

g fin

anci

al

over

sigh

t.

The

trai

ner m

ay a

sk q

uest

ions

of t

he p

artic

ipan

ts a

nd m

ay a

lso

enco

urag

e qu

estio

ns fr

om th

em.


11.

20 m

inPr

esen

tatio

n: A

Sw

edis

h pa

rliam

enta

ry h

earin

g re

late

d to

def

ence

ope

ratio

ns

Trai

ner t

o w

hole

gro

up

Reso

urce

: ‘Cha

pter

3. I

n G

uide

book

: Str

engt

heni

ng

Fina

ncia

l Ove

rsig

ht o

f the

Se

curit

y Se

ctor

, DCA

F 20

11

Obj

. 4Tr

aine

r lea

ds p

artic

ipan

ts th

roug

h a

Swed

ish

parli

amen

tary

hea

ring.

Par

ticip

ants

re

fer t

o ta

ble

3 on

pag

e 20

of t

he D

CAF

publ

icat

ion,

Gui

debo

ok: S

tren

gthe

ning

Fi

nanc

ial O

vers

ight

of t

he S

ecur

ity S

ecto

r (20

11).

Part

icip

ants

com

pare

the

Swed

ish

case

with

the

othe

r cou

ntrie

s’ pa

rliam

enta

ry c

omm

ittee

str

uctu

res

for d

ealin

g w

ith

the

secu

rity

and

defe

nce

budg

ets.

12.

10 m

inCo

nclu

sion

, re-

cap

Pow

erPo

int p

rese

ntat

ion:

St

reng

then

ing

finan

cial

ov

ersi

ght i

n th

e se

curit

y se

ctor

(slid

e 14

)

Trai

ner t

o w

hole

gro

up

Han

dout

2.1

Pow

erPo

int

pres

enta

tion

hard

copy

: St

reng

then

ing

finan

cial

ov

ersi

ght i

n th

e se

curit

y se

ctor

(S

lide

14)

-Th

e tr

aine

r pre

sent

s sl

ide

14 o

f the

Pow

erPo

int (

Han

dout

2.1

) whi

ch in

trod

uces

w

hy fi

nanc

ial o

vers

ight

in th

e se

curit

y se

ctor

is im

port

ant t

o ac

hiev

e tr

ansp

aren

cy

and

acco

unta

bilit

y. T

he tr

aine

r ask

s pa

rtic

ipan

ts to

list

the

two

mos

t im

port

ant

thin

gs th

ey h

ave

lear

nt in

the

sess

ion.

15

Tool2: Concepts and main actors of financial oversight in the security sector


This section describes in more detail the activities listed above in the Session Plan.

Activity 1. Introduction

This activity introduces the trainer, the session and the participants. It also allows the participants to state their expectations for the session.

The trainer introduces her/himself and her/his relevant expertise and experience of the topic. The trainer overviews the session (relevance, focus questions addressed, activities and timing) and poses the following guiding questions:

• What does security sector reform mean?

• What does financial oversight in the security sector mean?

• Who are the main actors in financial oversight?

• What is their role in practising financial oversight?

• How and to whom do they report?

The trainer invites participants to introduce themselves and their institutions. He/she asks them to list three expectations for this training session. The trainer writes down a selection of these expectations on a flip-chart for them to be returned to later in the concluding activity.

Materials:

• Flipchart

Activity 2. PowerPoint presentation: Strengthening financial oversight in the security sector (slide 1)

The trainer presents slide 1 of the PowerPoint presentation (Handout 2.1). Slide 1 contains a layered presentation of the security sector and its actors/institutions (in the shape of an onion) with the following four layers (from bottom to

top): 1) core security and justice providers, 2) executive authorities, 3) legislative oversight bodies, 4) civil society and media.

The trainer goes through the different layers and explains which actors are considered being part of the security sector and why layers 2, 3, and 4, as well as justice providers are included in the broad definition of the security sector.

The trainer may ask specific questions to the participants and encourage them to provide their answers, even if they are not sure they know the answers.

Materials:

• Computer, projector

• Handout 2.1 PowerPoint presentation hardcopy: Strengthening financial oversight in the security sector (Slide 1)

Activity 3. Discussion: Placing actors in the security sector

Participants work in pairs. They are given approximately 10 minutes to place the security sector actors (Handout 2.3, to be cut into pieces) in the different layers of the security sector ‘onion’ (Handout 2.2). For the remaining 20 minutes, pairs compare their answers with those of other pairs and then give feedback to the whole group. The trainer answers questions or encourages a discussion about the inclusion or exclusion of certain actors.

Materials:

• Flipchart

• Handout 2.2 Worksheet: Layers of the security sector

• Handout 2.3 A list of actors in the security sector: to be cut into pieces, one handout per group

• Trainer resource 2.1 A list of actors in the security sector, sorted by layer

Description of activities

16



Activity 4. PowerPoint presentation: Strengthening financial oversight in the security sector (slides 2 - 4)

The trainer presents slides 2-4 of the PowerPoint presentation (Handout 2.1). These slides address the following questions:

• What does security sector reform and governance mean?

• What does financial oversight in the security sector mean?

• What is good governance?

The trainer may invite the participants to ask questions.

Materials:

• Handout 2.1 PowerPoint presentation hardcopy: Strengthening financial oversight in the security sector

Activity 5. Presentation: Governance indicators for Sweden, Lebanon and Jordan

The trainer presents the website of the World Bankdatabase ongovernance indicators to thewhole group. The URL is: http://info.worldbank.org/governance/wgi/index.aspx#home

The trainer leads the group through the World Bankwebsite for governance indicators.He/she selects the governance indicators for Sweden, Lebanon and Jordan and explains in detail what they represent and the scores mean.

The trainer also reflects with the group on the differences between the countries and what the reasons behind these differences might be.

In case an Internet connection is not available, the trainer should print out the relevant governance indicators for this session and distribute them as a hand-out.

Materials:

• Computer, Internet connection, projector

• Trainer resource 2.7 World Bankdatabase on governance indicators

• World Bank website: http://info.worldbank.org/governance/wgi/index.aspx#home

Activity 6. PowerPoint presentation: Strengthening financial oversight in the security sector (slide 5)

The trainer presents slide 5 of the PowerPoint presentation (Handout 2.1) which lists the three layers of the security sector ‘onion’ that contain the main actors of financial oversight in the security sector.

The trainer then introduces the following group exercise (Activity 7)..

Materials:


Activity 7. Discussion: Identifying internal or external and formal or informal financial oversight actors

In small groups, participants are invited to discuss and identify the main financial oversight actors in their country or countries. They are given empty cards and are asked to write the names of the identified financial oversight actors (formal and informal, internal and external) on the cards (one actor per card).

In their small groups, the participants then place the identified financial oversight actors in the four squares of the matrix on the handout (Handout 2.4).

Once all the groups are ready, they present their actors and matrix to the whole group.

During the group presentations, the trainer notes down the actors on a flipchart. He/she collects the answers of all the groups in one collective matrix.

Materials:

• Empty cards

17



• Handout 2.4 Worksheet: Matrix of financial oversight actors

• Flipchart

Activity 8. PowerPoint presentation Strengthening financial oversight in the security sector (slides 7 - 9)

The trainer presents slides 7-9 of the PowerPoint presentation (Handout 2.1) to complete the list of actors developed by the small groups in Activity 7, by going through the three main layers of financial oversight actors (executive, legislative and civil society and media branches). –The trainer also present the roles of the main actors in conducting financial oversight in the security sector. See Trainer Resource 2.3 for additional information on the financial oversight roles of these various actors.

He/she introduces the importance of reporting of performance and financial issues.


Materials:

• Handout 2.1 PowerPoint presentation hardcopy Strengthening financial oversight in the security sector

Activity 9. Discussion: Measuring and reporting on police operations from a performance perspective

The trainer introduces the exercise in which the participants will play the role of financial oversight controllers. The objective of this activity is give an example of how one can measure the performance of the police and how to report it to his/her supervisor.

The trainer asks the groups to discuss and write down three ways of measuring and reporting on police operations from a performance point of view. Measuring performance of the police might be conducted using quantitative and qualitative methods and other cross-cutting analyses.

The trainer also asks the groups to discuss and write down what types of costs they would like to have specified in a report on the spending of a police force. (Handout 2.5)

Materials:

• Handout 2.5 Worksheet: Matrix of police operations spending

Activity 10. PowerPoint presentation: Strengthening financial oversight in the security sector (slides 12 - 13)

The trainer presents slides 12-13 of the PowerPoint presentation (Handout 2.1). Slides 14-15 address the function and tools of Parliament in practising financial oversight. As the legislative authority, the Parliament establishes and amends the legal framework for financial accountability of the security and defence institutions. The legislative branch also has the power to approve the state budget. Ideally, the Parliament has access to the budget of the security institutions and can scrutinize this budget before approving it. For more information, see Trainer Resource 2.5).


Materials:


• Trainer Resource 2.5 The Financial Oversight Role of Parliament and its Tools

Activity 11. Presentation: A Swedish parliamentary hearing related to defence operations

The trainer leads participants through the process of a Swedish parliamentary hearing. The trainer and participants examine a real case of an open parliamentary hearing in the Swedish parliament related to defence operations. They go through the whole process, including:

• government decisions,

18



• auditing and subsequent reporting to the parliament by relevant parliamentary committees,

• parliamentary hearing,

• government decisions based on parliamentary hearings and audit reports by relevant parliamentary committees,

• auditing follow-up on previous findings by relevant parliamentary committees, and

• new parliamentary hearings.

For more information, trainer and participants refer to Chapter 3 of the DCAF publication, Guidebook: Strengthening Financial Oversight in the Security Sector (2011).

Materials:

• Resource: ‘Chapter 3. Guidebook: Strengthening Financial Oversight in the Security Sector, DCAF 2011

Activity 12. Conclusion and re-cap, final slide of PowerPoint presentation: Strengthening financial oversight in the security sector (slide 14) The trainer presents slide 14 of the PowerPoint presentation (Handout 2.1). This slide offers a general overview of the importance of financial oversight as a tool for achieving transparency and accountability of the security sector’s expenditures.

Financial oversight in the security sector is important because it holds service providers in the field of security and defence accountable for their use of public funds. Properly enacted, financial oversight in the security sector ensures that:

• resources are allocated according to the security needs of the citizens;

• expenditures for security and defence aremade ina transparentandefficientmanner;

• core security and justice providers do not act as a state within the state and remain financially accountable to their oversight institutions and affordable for society; and

• public funds allocated for security and defence do not infringe on programmes aiming at reducing poverty and promoting sustainable social and economic development.

The trainer also asks the participants to write down on a piece of paper the two most important things they have learnt in the session. The trainer then asks selected participants to share their two points with the whole group. The trainer refers back to the expectations listed in Activity 1 and discusses with the participants if they have been met.

Materials:


19



Handout 2.1PowerPoint presentation hardcopy: Strengthening financial oversight in the security sector

What is the security sector?

Act

ors

in F

inan

cial

Ove

rsig

ht o

f the

Sec

urity

Sec

tor

Civil Society and Media

International assistance providers/

International aid organisations

Civil society and media (Oversight)

Legislative bodies (Oversight)

Core security and justice providers

Executive bodies (Management and control)

Legal framework

What is security sector reform?

To change for the better the ability to meet security needs within democratic norms and sound principles of governance,

tranparency and rule of law.

Act

ors

in F

inan

cial

Ove

rsig

ht o

f the

Sec

urity

Sec

tor

What is security sector governance?

Good security sector governance means that the security sector provides state and human security, effectively and

accountably, within a framework of democratic civilian control, rule of law and respect for human rights.

20



What is financial oversight in the security sector?

A tool for ensuring that funds allocated for the security of the people are spent in correctly in a transparent, accountable manner.

Effective financial oversight in the security sector ensures that: • formal and informal oversight institutions systematically monitor how the armed, police and security forces make use of public funds; • parliamentary, judiciary and audit authorities detect, investigate and address flaws and violations by security and defence actors of • financial accountability laws, regulations and policies; • administrative or criminal proceedings are enacted against security and defence personnel found guilty of corruption; • civil society and academic centres conduct inclusive public debates and research to estimate the costs of the country’s past and future human, economic and security needs.

Act

ors

in F

inan

cial

Ove

rsig

ht o

f the

Sec

urity

Sec

tor

What is Good Governance?

•  Voice and accountability

•  Political stability and absence of violence

•  Government effectivness

•  Regulatory quality

•  Rule of law

•  Control of corruption

Source: Six dimensions of good governance as defined by the World Bank.

Act

ors

in F

inan

cial

Ove

rsig

ht o

f the

Sec

urity

Sec

tor

21



Who are the actors of financial oversight in the security sector?

•  Executive branch

•  Legislative branch

•  Civil Society

•  Media

Formal actors and informal actors A

ctor

s in

Fin

anci

al O

vers

ight

of t

he S

ecur

ity S

ecto

r


International assistance providers/ International aid organisations

Civil society and media (Oversight)

Legislative bodies (Oversight)

Core security and justice providers

Executive bodies (Management and

control)

Legal framework

Group Exercise

Informal

Formal

External Internal

22



Executive branch

•  Ministy of Finance or Treasury

•  Ministry of Defence

•  Ministry of Interior

•  Ministry of Justice

•  Ministry of Planning

•  Council of Ministers

•  Office of the President

•  Inspector Generals

•  Internal Auditors

•  Armed Forces Specific Ombudsman

Act

ors

in F

inan

cial

Ove

rsig

ht o

f the

Sec

urity

Sec

tor

Legislative branch

Act

ors

in F

inan

cial

Ove

rsig

ht o

f the

Sec

urity

Sec

tor

•  Parliament

•  Defence Committee

•  Security and Interior Committee

•  Budget and Finance Committee

•  Public Accounts Committee

•  Supreme Audit Institution

Executive branch

•  Ministy of Finance or Treasury

•  Ministry of Defence

•  Ministry of Interior

•  Ministry of Justice

•  Ministry of Planning

•  Council of Ministers

•  Office of the President

•  Inspector Generals

•  Internal Auditors

•  Armed Forces Specific Ombudsman

Act

ors

in F

inan

cial

Ove

rsig

ht o

f the

Sec

urity

Sec

tor

23



Civil Society •  Think tanks

•  Academic and research centres

•  Human rights and similar organisations

Act

ors

in F

inan

cial

Ove

rsig

ht o

f the

Sec

urity

Sec

tor

Media

•  Press councils

•  Written press

•  Audio-visual and web-based outlets

•  Social media

•  Media development organisations

Reporting on financial issues •  Budget execution compared to allocated budget

•  Distribution of budget line for a budget user –  For example personnel costs, equipment,

investments

–  Using benchmarks, for example number of employees, inhabitants, crime rates and so on.

•  Comparisons over time: –  Budget allocation / execution both amount and

percentage of overall budget

–  Budget execution compared to budget allocated Act

ors

in F

inan

cial

Ove

rsig

ht o

f the

Sec

urity

Sec

tor

24



Reporting (continued)

• Reporting on performance issues –  Number of activities

–  Quality of activities

• Reporting on performance/financial issues –  Cost / activity

Act

ors

in F

inan

cial

Ove

rsig

ht o

f the

Sec

urity

Sec

tor

Parliament´s two functions

Act

ors

in F

inan

cial

Ove

rsig

ht o

f the

Sec

urity

Sec

tor

• Legislative function

• Oversight function

Reporting (continued)

• Reporting on performance issues –  Number of activities

–  Quality of activities

• Reporting on performance/financial issues –  Cost / activity

Act

ors

in F

inan

cial

Ove

rsig

ht o

f the

Sec

urity

Sec

tor

25



Parliament´s toolbox for financial oversight

Act

ors

in F

inan

cial

Ove

rsig

ht o

f the

Sec

urity

Sec

tor

• Questions and interpellations

•  Parliamentary committee hearings

•  Ad hoc parliamentary commissions of inquiry

• Monitoring – Procurements, policies, appointments

Why is financial oversight in the security sector important?

•  Ensure sustainable resource allocation

•  Transparent spending of funds

• Hold core security and justice providers accountable

Act

ors

in F

inan

cial

Ove

rsig

ht o

f the

Sec

urity

Sec

tor

26



Handout 2.2Worksheet: Layers of the security sector

Legal framework

CoreSecurity & Justice

Providers

Executive bodiesManagement and control

Legislative bodies(Oversight)

Civil Societyand Media (Oversight)

International assistance providers

27



Handout 2.3A List of Actors in the Security Sector

In groups

These security sector actors are to be placed on the respective layers of the security sector (‘onion’) in Handout 2.2.

To be cut along the dotted lines into individual pieces of paper

Hum

an ri

ghts

org

anis

atio

nsFi

nanc

ial m

anag

emen

t bo

dies

Relig

ious

com

mun

ities

Privatese

ctor

/Bu

sine

ss

com

mun

ityA

rmed

For

ces

Hum

anita

rian

aid

orga

nisa

tions

Inte

llige

nce

agen

cies

Acad

emia

Nationa

lSec

urity

Cou

ncil

Vario

us m

inis

trie

s (M

inis

try

of

Def

ence

, Int

erio

r, et

c.)

Parli

amen

t and

par

liam

enta

ry

com

mitt

ees

Inte

rnat

iona

l dev

elop

men

t or

gani

satio

ns

Mili

tias

Med

ia o

utle

ts a

nd

orga

nisa

tions

Thin

k ta

nks

Cour

tsPr

ivat

e se

curit

y co

mpa

nies

Publ

ic p

rose

cutio

n

Trad

e un

ions

Civi

l soc

iety

org

anis

atio

nsPo

lice

Pris

ons

Polit

ical

par

ties

Pres

iden

cy

Coun

cil o

f Min

iste

rs/ C

abin

etLi

bera

tion

arm

ies

(Opt

iona

l: Tr

ibal

re

conc

iliat

ion

mec

hani

sms)

28



Handout 2.4Worksheet: Matrix of financial oversight actors

Work in small groups. Identify and discuss internal and external, as well as formal and informal financial oversight actors in your country/countries. Write them down into the appropriate square of the matrix below.

External Internal

Formal•

•

•

•

•

•

•

•

•

•

•

•

•

•

•

•

•

•

Informal•

•

•

•

•

•

•

•

•

•

•

•

•

•

•

•

•

•

29



Handout 2.5 Worksheet: Matrix of police operations’ spending

List three ways of measuring and reporting on police operations from a performance point of view:

1.

2.

3.

As the financial controller, what types of costs would you like to have specified in an expenditure report of a police force?

•

•

•

•

•

30



Trainer Resource 2.1 Answer Sheet to Handout 2.2: A List of Actors in the Security Sector


- Civil society organisations

- Human rights organisations

- Political parties

- Religious groups

- Trade unions

- Think tanks

- Academia

- Media outlets and organisations

- Privatesector/Businesscommunity

Legislative Oversight Bodies

- Parliament and parliamentary committees

Executive Management and Oversight Bodies

- Presidency

- Cabinet/ Council of Ministers

- NationalSecurityCouncil

- Various ministries (Ministry of Defence, Ministry of Interior, etc.)

- Financial management bodies

Core Security & Justice Providers

- Armed Forces

- Police

- Intelligence agencies

- Public prosecution

- Courts

- Prisons

- Private security companies

- Liberation armies

- Militias

31



Trainer Resource 2.2 Answer Sheet to Handout 2.4: Worksheet: Matrix of financial oversight actors

External Internal

Formal

• SupremeAuditInstitutions

• Parliamentarybudgetandfinancecommittees

• Parliamentarypublicaccountscommittee

• CouncilofMinisters

• MinistryofFinance

• Internal control department

• Internalauditunits

• Budget/financialdepartment

• Management

Informal

• Media

• CSOs

• Researchinstitutions

• Whistle-blowers

32



Trainer resource 2.3Additional Information on Financial Oversight Actors and their Roles (Slides 7-9 of the PowerPoint Presentation)

Who are the actors in the Executive branch?

• Various ministries,including:theMinistryofFinance(orTreasury)anditsBudgetDepartment,the Ministry of Defence, the Ministry of the Interior, the Ministry of Justice and the Ministry of Planning. These ministries prepare the budget to be allocated to core security and justice providers and control the execution of the budget. In addition, their primary duties include formulating national security policies and estimating their costs, and managing and checking expenditures of the core security and justice providers. They usually all report to the Cabinet/Council of Ministers. In some cases, some ministries might report on certain issues directly to thePresident’sOffice.

• Internal control officers and auditors working in core security and justice institutions: These include inspectors general, internal auditors or an armed forces specific ombudsman. Their roles are to strengthen internal control procedures, to conduct internal audits and to conduct investigations into cases of misuse of funds, financial fraud or mismanagement by the security and armed forces.

Who are the actors in the Legislative branch?

• Parliament and its specialised committees. This includes elected members of parliament and relevant committees. The committees may include the Defence Committee, the Security and InteriorCommittee,theBudgetandFinanceCommittee,andifapplicablethePublicAccountsCommittee. Members of parliament are responsible for establishing the legal framework to enhance financial accountability of the security institutions. Through the committees, the members of parliament have the capacity to oversee the security expenditures and to conduct investigations over alleged misuses of public funds.

• Supreme Audit Institutions (SAIs). These are the national bodies responsible for carrying out external and independent audits of the security sector institutions. They scrutinise security sector spending and provide an independent opinion on how the core security providers and their oversight and management bodies use resources in their operations.

Who are the civil society actors involved in financial oversight?

Civil society organisations. Those active in financial oversight in the security sector are mainly think tanks, academic and research centres, human rights and similar organisations. They can:

- monitor the state’s expenditures for security and defence;

- conduct independent analyses of the budget and its security components;

- check whether the budgets for security and defence support the stated national security priorities;

- lobby in favour of making security and defence budgeting processes more transparent and accountable;

- exposecasesofcorruptionormisusesoffundsbysecurityanddefenceofficers;and

33



- provide training for civil servants and authorities on financial management of the security sector.

What is the role of media organisations?

Media institutions involved in financial oversight in the security sector. These include press councils, the written press, audio-visual and web-based media outlets and media development organisations. The media can:

- conduct investigative research on the financial management of the security institutions;

- raise awareness among citizens about the security and defence budgeting processes;

- provide critical and independent information on the use of public funds for security and defence purposes; and

- publicise audit reports covering expenditures for security and defence.

34



Trainer resource 2.4Answer Sheet to Handout 2.5: Worksheet: Matrix of Police Operations’s Spending

List three ways of measuring and reporting on police operations from a performance point of view:

1. Quantitative methods: By measuring outputs, for example the number of traffic controlsconducted or the number of crimes reported and solved, it is possible to analyse if the police focuses on the “right areas” and if they are able to increase the number of controls. Moreover by combiningoutputs,forexamplethenumberoftrafficpoliceofficerswiththenumberofdetecteddrunk drivers or the number of crimes reported, one can analyse the effectiveness of the police force.

Examples:

- measuring how long it takes for the police to arrive at a crime scene.

- measuring the proportion of reported crimes to whose that are solved.

2. Qualitative methods: Surveys are a useful tool and often produce results that can be interpreted more clearly than administrative records and statistics collected through quantitative methods. The qualitative methods are especially useful when measuring attitudes among the public toward the police in general or how well the public thinks the police perform their duties.

Examples:

- interviewing individuals who had called the police previously on their view of the responsiveness of the police.

- measuringthejobsatisfactionamongpoliceofficers.

- measuring the generalised trust that the police force has.

3. Comparing performance across police agencies. This method shows how well local agencies are performing compared to similar agencies.

As the financial controller, what types of costs would you like to have specified in the expenditure report of a police force?

• Salaries

• Otherpersonnelcosts(forexampletraining)

• Runningcosts/overheads(supplies,telephone,rent,fuel,electricity)

• Costforpoliceequipment(forexampleforensicequipment,weapons,uniforms)

• Costforinvestments(forexamplecars,computersystem,surveillanceequipment,buildings)

35



Trainer resource 2.5The Financial Oversight Role of Parliament and Oversight Tools Available to Parliament

In terms of financial control, parliaments have two functions:

1. Legislative function: Parliament establishes and amends the legal framework for financial accountability of the security and defence institutions. Furthermore, parliaments enact the yearly budget document in form of a law (budget law). Parliament also passes laws governing the management of the security institutions, including human and material resources, and laws regulatingthemandatesoftheiroversightbodies,forexampletheauditoffice.

2. Oversight function: Parliament scrutinizes the state budget and thus also the budget of the security institutions. In many countries, parliaments and its specialized committees have the right to amend the budget before it is approved. Many parliaments regularly discuss in plenary sessions whether the funding request submitted by the government is appropriate. This also involves comparing these requests with the threats to national security identified in national security policies and the country’s fiscal situation. Parliaments can also question the spending policy of the government.

The Parliament’s Toolbox for financial oversight

1. Parliaments conduct plenary debates on security and defence issues. These debates can occur especially in times where international relations and major events like a war or political, environmental or economic crises. Such events imply significant modification or allocations of funds. At this stage, parliament and its members can:

1. Query government officials such as ministers about their plans and policy intentions in their respective field of operation.

2. Debate and pass motions about the security and defence budget amendments and discuss audit reports on budget executions.

3. Suggest or request special audits from the State Audit Office.

2. One way of questioning the spending policy of a security institution is to organize (public) parliamentary committee hearing sessions during which the officials in charge of specific security expenditures can be required to explain why and how these expenditures take place. Parliamentary committee hearings are a crucial instrument for parliamentary financial oversight. Depending on the sensitivity of the topics discussed the hearings can be open to the public or hold behind closed doors. Parliamentary committee hearings allow:

1. Conducting inquiries into specific matters related to the financial management of security sector institutions.

2. Scrutinising government activity including appropriations of funds for security and defence related operations.

3. Calling the government or the security and defence institutions to account for their use of public funds.

36



3. Parliament can form ad hoc parliamentary commissions of inquiry by bringing together members of parliament with specialized knowledge. They can take evidence in the field, or statements under oath from ministers and civil servants. In some cases, high-ranking military officers or police commanders can be questioned about their usage of public funds in the framework of their operations. In cases of sensitive security-related testimonies, the commission can choose to sit behind closed doors and respect the strictest rules of confidentiality.

4. Monitoring: In addition, during the fiscal year, parliament has formal or informal obligations to monitor acts by the government that result in financial commitments. This can for example include larger procurements, appointments of personnel, and adoption of new policies.

37



Trainer resource 2.6Parliamentary Committees in Several European Countries and Their Roles in Approving the Defense Budget and Overseeing Its Execution

At national level, various actors are involved in democratic control and supervision of armed and security forces. Parliament has the biggest oversight mandate to oversee the actions of the government as the management body of the armed and security forces. There are major differences between the powers of parliament vis-à-vis their respective governments: while some have extensive powers,othershaveverylimitedpowers.Nonetheless,allEuropeanparliamentshaveincommonthatthey have the final say in approving the defense budget.

The role of parliamentary committees in approving and overseeing expenditures by the government related to defense and security

This table presents the structure of parliamentary committees or other parliamentary bodies in charge of financial oversight. The trainer can guide the participants through a discussion about the different models and what the existing structure in their country(ies) looks like.

For a recapitulation of the oversight role of parliament and parliamentary committees, please see Trainer Resource 2.5: The Financial Oversight Role of Parliament and Oversight Tools Available to Parliament.

Parliamentary power in the budget approval phase

Unrestricted powers. In Sweden parliaments have the right to amend any budget items, including the ones concerning security and defense. They can do so even if this results in increasing the total amount of expenditures or creating new budget items.

Restricted powers. In cases like Switzerland and Spain, parliaments can make amendments to the budget but without modifying the total amount of expenditures budgeted.

Limited powers. Parliaments in the UK and Canada can only decrease budgeted expenditures.

38



Tabl

e 1.

Bud

get P

lann

ing

and

App

rova

l Pha

se

Nam

e of

Co

untr

y Pa

rlia

men

tRe

leva

nt

Parl

iam

enta

ry

Com

mit

tees

(in

the

low

er

hous

e if

appl

icab

le)

Def

ense

-rel

evan

t Pl

anni

ng In

stru

men

tPo

wer

s of

the

Rel

evan

t Co

mm

itte

e(s)

w

ith

rega

rds

to t

he D

efen

se B

udge

tPr

ocur

emen

t

Fran

ceTw

o ch

ambe

rs-

Asse

mbl

ée

natio

nale

- Sé

nat

- Fi

nanc

e Co

mm

ittee

- D

efen

se a

nd

Arm

ed F

orce

s Co

mm

ittee

- Ev

ery

five

year

s, th

e Go

vern

men

t pub

lishe

s a

Whi

te B

ook

outli

ning

its

mili

tary

str

ateg

y.

Mem

bers

of P

arlia

men

t an

d of

Cou

rt o

f Aud

it ta

ke p

art i

n th

e dr

aftin

g. T

he W

hite

Bo

ok is

rev

iew

ed a

nd

com

men

ted

by th

e Pl

enar

y.

Fina

nce

Com

mitt

ee:

- Ap

poin

ts s

peci

al r

appo

rteu

rs to

ex

amin

e th

e bu

dget

law

in d

etai

ls,

incl

udin

g ite

ms

rela

ted

to d

efen

se

mat

ters

.D

efen

se C

omm

ittee

: -

mak

es r

ecom

men

datio

ns to

the

Fina

nce

Com

mitt

ee-

Has

acc

ess

to a

ll de

fens

e bu

dget

do

cum

ents

- H

as th

e rig

ht to

am

end

and

to

allo

cate

def

ense

bud

get f

unds

- H

as th

e rig

ht to

app

rove

or

disa

ppro

ve a

ny s

uppl

emen

tary

de

fens

e bu

dget

pro

posa

ls

Parli

amen

t:-

vote

s on

app

ropr

iatio

ns

for

new

acq

uisi

tions

an

nual

ly-

defin

es a

nd a

ppro

ves

new

equ

ipm

ent n

eeds

to

geth

er w

ith th

e D

efen

se C

omm

ittee

Ger

man

yTw

o ch

ambe

rs-

Bund

esta

g-

Bund

esra

t

- Bu

dget

Co

mm

ittee

- D

efen

se

Com

mitt

ee

(its

Pres

iden

t is

oft

en a

m

embe

r of

the

oppo

sitio

n)

- Th

e M

inis

try

of D

efen

se

regu

larly

pub

lishe

s a

Whi

te B

ook

outli

ning

its

mili

tary

str

ateg

y.

It is

rev

iew

ed a

nd

com

men

ted

by b

oth

the

Def

ense

Com

mitt

ee a

nd

the

Plen

ary.

Budg

et C

omm

ittee

: -

Has

the

pow

er to

scr

utin

ise

the

budg

et li

ne b

y lin

eD

efen

se C

omm

ittee

: -

Has

acc

ess

to a

ll de

fens

e bu

dget

do

cum

ents

- H

as th

e rig

ht to

am

end

and

to

allo

cate

def

ense

bud

get f

unds

- H

as th

e rig

ht to

app

rove

or

disa

ppro

ve a

ny s

uppl

emen

tary

de

fens

e bu

dget

pro

posa

ls

- In

pra

ctic

e, th

e Pa

rliam

ent d

ecid

es a

ll co

ntra

cts

abov

e EU

R 25

M

io.

39



Nam

e of

Co

untr

y Pa

rlia

men

tRe

leva

nt

Parl

iam

enta

ry

Com

mit

tees

(in

the

low

er

hous

e if

appl

icab

le)

Def

ense

-rel

evan

t Pl

anni

ng In

stru

men

tPo

wer

s of

the

Rel

evan

t Co

mm

itte

e(s)

w

ith

rega

rds

to t

he D

efen

se B

udge

tPr

ocur

emen

t

Mon

tene

gro

One

cha

mbe

r-

Com

mitt

ee

on E

cono

my

Fina

nce

and

Budg

et-

Def

ense

an

d Se

curit

y Co

mm

ittee

- Th

e Pl

enar

y ap

prov

es

the

natio

nal s

ecur

ity

stra

tegy

and

the

defe

nse

stra

tegy

upo

n re

com

men

datio

n by

the

Def

ense

and

Sec

urity

Co

mm

ittee

.

Def

ense

Com

mitt

ee:

- Ca

n m

ake

reco

mm

enda

tions

and

su

gges

tions

on

all d

efen

se a

nd

secu

rity

rela

ted

budg

et li

nes

- Th

ere

is a

Pub

lic

Acqu

isiti

ons

Stat

e Co

mm

issi

on h

eld

acco

unta

ble

in fr

ont

of th

e Pa

rliam

ent.

It is

com

pose

d of

4

mem

bers

des

igna

ted

by

the

Exec

utiv

e.-

The

Parli

amen

t is

not

muc

h in

volv

ed in

the

finan

cial

ove

rsig

ht o

f m

ilita

ry a

cqui

sitio

ns.

Swed

enO

ne c

ham

ber

- Ri

ksda

g-

Fina

nce

Com

mitt

ee

- D

efen

se

Com

mitt

ee

- M

ulti-

year

def

ence

po

licy,

pre

sent

ed b

y th

e M

inst

ry o

f Def

ence

to

the

Riks

dag

- Th

e Pa

rliam

ent h

as th

e rig

ht to

am

end

any

budg

et it

ems,

incl

udin

g th

e on

es c

once

rnin

g se

curit

y an

d de

fens

e. It

can

do

so e

ven

if th

is

resu

lts in

incr

easi

ng th

e to

tal a

mou

nt

of e

xpen

ditu

res

or c

reat

ing

new

bu

dget

item

s.-

The

Com

mitt

ee o

n Fi

nanc

e se

ts

the

over

all s

pend

ing

ceili

ngs,

whi

le

appr

opria

tions

are

han

dled

by

the

othe

r co

mm

ittee

s; in

cas

e of

se

curit

y an

d D

efen

se m

atte

rs, b

y th

e Co

mm

ittee

on

Def

ense

.

- Th

e Co

mm

ittee

on

Def

ense

pre

pare

s ap

prop

riatio

ns fa

lling

w

ithin

the

expe

nditu

re

area

“Def

ense

and

co

ntin

genc

y m

easu

res.

”

Rom

ania

Tw

o Ch

ambe

rs-

Cham

ber

of

Repr

esen

tativ

es-

Sena

te

- Co

mm

ittee

on

Def

ense

, Pu

blic

Ord

er

and

Nat

iona

l Se

curit

y-

Budg

et

Com

mitt

ee

- Th

e D

efen

se C

omm

ittee

ap

prov

es th

e N

atio

nal

Secu

rity

Stra

tegy

as

wel

l as

the

whi

te b

ook

on

secu

rity

and

defe

nse.

The

Parli

amen

t and

the

two

com

mitt

ees

appr

ove

the

budg

et. T

hey

can

proc

eed

to s

mal

l am

endm

ents

.

- Th

e Pa

rliam

ent i

s co

nsul

ted

by th

e go

vern

men

t but

take

s no

dec

isio

n.

40



Nam

e of

Co

untr

y Pa

rlia

men

tRe

leva

nt

Parl

iam

enta

ry

Com

mit

tees

(in

the

low

er

hous

e if

appl

icab

le)

Def

ense

-rel

evan

t Pl

anni

ng In

stru

men

tPo

wer

s of

the

Rel

evan

t Co

mm

itte

e(s)

w

ith

rega

rds

to t

he D

efen

se B

udge

tPr

ocur

emen

t

Swit

zerl

and

Two

Cham

bers

- N

atio

nal

Coun

cil

- Co

unci

l of

Stat

es

- Fi

nanc

e D

eleg

atio

n-

Secu

rity

Polic

y Co

mm

ittee

- N

/ATh

e Fi

nanc

e D

eleg

atio

n :

- Is

res

pons

ible

for

the

deta

iled

exam

inat

ion

and

supe

rvis

ion

of th

e en

tire

finan

cial

bud

get

- Ca

n ap

prov

e or

dis

appr

ove

any

supp

lem

enta

ry d

efen

se b

udge

t pr

opos

als

The

Secu

rity

Polic

y Co

mm

ittee

:-

Has

acc

ess

to a

ll de

fens

e bu

dget

do

cum

ents

-

Has

the

right

to a

men

d an

d to

al

loca

te d

efen

se b

udge

t fun

ds

Parli

amen

t -

vote

s on

app

ropr

iatio

ns

for

new

acq

uisi

tions

an

nual

ly-

defin

es a

nd a

ppro

ves

new

equ

ipm

ent n

eeds

to

geth

er w

ith th

e D

efen

se C

omm

ittee

Uni

ted

King

dom

Two

Cham

bers

- H

ouse

of

Com

mon

s-

Hou

se o

f Lor

ds

- H

ouse

of

Com

mon

s Se

lect

D

efen

se

Com

mitt

ee

Annu

al S

tate

men

t on

the

Def

ense

Est

imat

es a

s a

Whi

te P

aper

The

Hou

se o

f Com

mon

s Se

lect

Def

ense

Co

mm

ittee

-

Issu

es r

egul

ar r

epor

ts a

ddre

ssin

g ge

nera

l pol

icy

them

es, f

orce

st

ruct

ure

issu

es a

nd r

esou

rces

m

anag

emen

t.-

Doe

s N

OT

have

acc

ess

to a

ll de

fens

e bu

dget

doc

umen

ts-

Doe

s N

OT

have

the

right

to a

men

d an

d to

allo

cate

def

ense

bud

get f

unds

- D

oes

NO

T ha

ve th

e rig

ht to

app

rove

or

dis

appr

ove

any

supp

lem

enta

ry

defe

nse

budg

et p

ropo

sals

(onl

y Pl

enar

y ca

n do

it)

- Pa

rliam

ent a

nd it

s co

mm

ittee

s ha

s no

in

put o

r de

cisi

on

mak

ing

abili

ty o

n de

fenc

e pr

ocur

emen

t

41



Budget Execution Phase

The role of parliament during the budget execution phase is to ensure that the executive authorities properly implement the budget. Parliament does so by monitoring the actual spending during the fiscal year.

In case budget adjustments are needed during the year, parliament authorises supplementary budget proposals and exerts scrutiny over budget adjustments or requests to use contingency funds.

Parliaments use several tools to oversee budget execution. With regards to security and defense spending, the most common parliamentary oversight tools are the following:

- Questions and interpellations during plenary debates

- Parliamentary committee hearings. Depending on the sensitivity of the topics discussed, such hearings can be open to the public or held behind closed doors.

- Parliamentary committee hearings allow:

o conducting inquiries into specific matters related to the financial management of security and defense institutions

o scrutinising government activity, including appropriations of funds for security or defense related operations; and

o calling on the Government or the security and defense institutions to account for their use of public funds.

- Ad hoc parliamentary commissions of enquiry.

- Public enquiries

42



Tabl

e 2.

Bud

get E

xecu

tion

Pha

se

Nam

e of

Co

untr

yPa

rlia

men

tRe

leva

nt

Parl

iam

enta

ry

Com

mit

tees

(in

low

er

hous

e is

app

licab

le)

Ove

rsig

ht P

ower

s of

the

Rele

vant

Com

mit

tee(

s)A

cces

s to

info

rmat

ion

(alw

ays

base

d on

the

need

-to-

know

)

Fran

ceTw

o ch

ambe

rs

- A

ssem

blée

na

tiona

le

- Sé

nat

- Fi

nanc

e Co

mm

ittee

- D

efen

se a

nd A

rmed

Fo

rces

Com

mitt

ee

Def

ense

Com

mitt

ee:

- Ca

n am

end

or re

writ

e dr

aft d

efen

se la

ws

- Ca

n qu

estio

n re

leva

nt g

over

nmen

t rep

rese

ntat

ives

and

sum

mon

them

to

Com

mitt

ee m

eetin

gs to

test

ify

- Ca

n su

mm

on m

ilita

ry a

nd o

ther

civ

il se

rvan

ts to

com

mitt

ee m

eetin

gs a

nd

test

ify

- Ca

n su

mm

on e

xper

ts fr

om c

ivil

soci

ety

- Ca

n ho

ld h

earin

gs o

n de

fens

e is

sues

- Th

e Pr

esid

ent o

f the

D

efen

se C

omm

ittee

an

d th

e Pr

esid

ent o

f the

Co

mm

issi

on o

f Law

s ha

ve a

cces

s to

all

type

s of

cla

ssifi

ed d

ocum

ents

. O

ther

mem

bers

of t

he

Parli

amen

t do

not.

Ger

man

yTw

o ch

ambe

rs

-Bu

ndes

tag

-Bu

ndes

rat

-Bu

dget

Com

mitt

ee

- D

efen

se C

omm

ittee

Def

ense

Com

mitt

ee:

- Ca

n am

end

or re

writ

e dr

aft d

efen

se la

ws

- Ca

n qu

estio

n re

leva

nt g

over

nmen

t rep

rese

ntat

ives

and

sum

mon

them

to

Com

mitt

ee m

eetin

gs to

test

ify

- Ca

n su

mm

on m

ilita

ry a

nd o

ther

civ

il se

rvan

ts to

com

mitt

ee m

eetin

gs a

nd

test

ify

- Ca

n su

mm

on e

xper

ts fr

om c

ivil

soci

ety

- Ca

n ho

ld h

earin

gs o

n de

fens

e is

sues

- Is

the

only

com

mitt

ee th

at c

an tu

rn it

self

into

a C

omm

ittee

of I

nqui

ry w

ithou

t pr

ior a

utho

rizat

ion

by th

e Pl

enar

y

- A

ll m

embe

rs o

f Par

liam

ent

have

acc

ess

to a

ll ty

pes

of c

lass

ified

doc

umen

ts

base

d on

the

need

to

know

.

Mon

tene

gro

One

Cha

mbe

r-

Com

mitt

ee o

n Ec

onom

y Fi

nanc

e an

dBu

dget

- D

efen

se a

nd S

ecur

ity

Com

mitt

ee

Mon

tene

gro

is o

ne o

f the

few

cou

ntrie

s in

the

wor

ld w

hich

issu

ed la

w o

n pa

rliam

enta

ry o

vers

ight

of t

he d

efen

se a

nd s

ecur

ity s

ecto

r.

Def

ense

and

Sec

urity

Com

mitt

ee:

- Co

nsid

ers

info

rmat

ion

on e

xecu

tion

of th

e bu

dget

with

rega

rd to

fund

s al

loca

ted

to th

e in

stitu

tions

it o

vers

ees

(see

law

)

- Co

nsid

ers

repo

rts

of th

e St

ate

Audi

t Ins

titut

ions

on

finan

cial

ope

ratio

ns o

f the

in

stitu

tions

it o

vers

ees

(see

law

)

- Th

e D

efen

se a

nd S

ecur

ity

Com

mitt

ee c

an re

ques

t th

e in

stitu

tions

it o

vers

ees

(see

law

) to

prov

ide

data

an

d in

form

atio

n, w

ith th

e ex

cept

ion

of s

uch

data

an

d in

form

atio

n th

at

may

not

be

disc

lose

d ac

cord

ing

to a

spe

cial

law

.

43



Nam

e of

Co

untr

yPa

rlia

men

tRe

leva

nt

Parl

iam

enta

ry

Com

mit

tees

(in

low

er

hous

e is

app

licab

le)

Ove

rsig

ht P

ower

s of

the

Rele

vant

Com

mit

tee(

s)A

cces

s to

info

rmat

ion

(alw

ays

base

d on

the

need

-to-

know

)

- Ca

n ho

ld c

onsu

ltativ

e he

arin

gs, c

ontr

ol h

earin

gs a

nd in

itiat

e pa

rliam

enta

ry

inqu

iries

- Ca

n qu

estio

n re

leva

nt g

over

nmen

t rep

rese

ntat

ives

and

sum

mon

them

to

Com

mitt

ee m

eetin

gs to

test

ify

- Ca

n su

mm

on m

ilita

ry a

nd o

ther

civ

il se

rvan

ts to

com

mitt

ee m

eetin

gs a

nd

test

ify

- Ca

n su

mm

on e

xper

ts fr

om c

ivil

soci

ety

- Em

ploy

ees

of in

stitu

tions

or

inst

itutio

ns th

emse

lves

th

at h

ampe

r the

goo

d co

nduc

t of p

arlia

men

tary

ov

ersi

ght c

an b

e fin

ed

resp

ectiv

ely

up to

200

0 an

d 20

00 e

uros

.

Swed

enO

ne c

ham

ber

- Rik

sdag

- Fi

nanc

e Co

mm

ittee

- D

efen

se C

omm

ittee

Def

ense

Com

mitt

ee: d

eals

with

all

mat

ters

rela

ting

to s

ecur

ity a

nd d

efen

se. T

he

mee

tings

are

usu

ally

hel

d in

cam

era

(con

fiden

tial)

and

the

mem

bers

are

bou

nd

by a

n ob

ligat

ion

of c

onfid

entia

lity

conc

erni

ng a

ny c

lass

ified

info

rmat

ion

of

whi

ch th

ey b

ecom

e aw

are

- Al

l mem

bers

of p

arlia

men

t ha

ve a

cces

s to

all c

lass

ified

in

form

atio

n ba

sed

on th

e ne

ed to

kno

w.

Rom

ania

Two

Cham

bers

:

- Ch

ambe

r of

Repr

esen

tativ

es-

- S

enat

e

- Co

mm

ittee

on

Def

ense

, Pub

lic

Ord

erand

Nationa

lSe

curit

y

-Bu

dget

Com

mitt

ee

Def

ense

Com

mitt

ee:

- Ca

n qu

estio

n an

d su

mm

on re

leva

nt g

over

nmen

t rep

rese

ntat

ives

- Ca

n su

mm

on m

ilita

ry a

nd o

ther

civ

il se

rvan

ts to

com

mitt

ee m

eetin

gs a

nd te

stify

- Ca

n su

mm

on e

xper

ts fr

om c

ivil

soci

ety

- Ca

n ho

ld h

earin

gs o

n de

fens

e is

sues

- Ca

n vi

sit m

ilita

ry p

rem

ises

upo

n pr

ior n

otifi

catio

n of

24

hour

s

- A

ll m

embe

rs o

f pa

rliam

ent h

ave

acce

ss to

al

l cla

ssifi

ed in

form

atio

n ba

sed

on th

e ne

ed to

kn

ow.

Swit

zerl

and

Two

Cham

bers

-Nationa

lCou

ncil

- Co

unci

l of S

tate

s

- Fi

nanc

e D

eleg

atio

n

- Se

curit

y Po

licy

Com

mitt

ees

The

Secu

rity

Polic

y Co

mm

ittee

:

- Ca

n am

end

or re

writ

e dr

aft d

efen

se a

nd s

ecur

ity la

ws

- Ca

n qu

estio

n th

e re

leva

nt g

over

nmen

t rep

rese

ntat

ives

and

sum

mon

them

to

Com

mitt

ee m

eetin

gs to

test

ify

- Ca

n su

mm

on m

ilita

ry a

nd o

ther

civ

il se

rvan

ts to

com

mitt

ee m

eetin

gs a

nd

test

ify

- Ca

n su

mm

on e

xper

ts fr

om c

ivil

soci

ety

- Ca

n ho

ld h

earin

gs o

n de

fens

e is

sues

- O

nly

the

parli

amen

tary

inve

stig

atio

ns c

omm

ittee

s ca

n ca

rry

out p

arlia

men

tary

in

quiri

es.

- Th

e ac

cess

to c

lass

ified

in

form

atio

n fo

r pa

rliam

enta

rians

can

be

limite

d on

the

basi

s of

the

exce

ptio

ns s

peci

fied

by

law

.

44



Nam

e of

Co

untr

yPa

rlia

men

tRe

leva

nt

Parl

iam

enta

ry

Com

mit

tees

(in

low

er

hous

e is

app

licab

le)

Ove

rsig

ht P

ower

s of

the

Rele

vant

Com

mit

tee(

s)A

cces

s to

info

rmat

ion

(alw

ays

base

d on

the

need

-to-

know

)

Uni

ted

King

dom

Two

Cham

bers

- H

ouse

of

Com

mon

s

- H

ouse

of L

ords

- H

ouse

of C

omm

ons

Sele

ct D

efen

se

Com

mitt

ee

Def

ense

Com

mitt

ee:

- Ca

n qu

estio

n re

leva

nt g

over

nmen

t rep

rese

ntat

ives

and

sum

mon

them

to

Com

mitt

ee m

eetin

gs to

test

ify

- Ca

n su

mm

on m

ilita

ry a

nd o

ther

civ

il se

rvan

ts to

com

mitt

ee m

eetin

gs a

nd

test

ify

- Ca

n su

mm

on e

xper

ts fr

om c

ivil

soci

ety

- Ca

n ca

rry

out p

arlia

men

tary

inqu

iries

on

defe

nse

issu

es

- Ca

n ho

ld h

earin

gs o

n de

fens

e is

sues

- O

nly

mem

bers

of

sele

ct p

arlia

men

tary

co

mm

ittee

s ha

ve a

cces

s to

the

diffe

rent

type

s of

cl

assi

fied

info

rmat

ion.

45



Trainer resource 2.7World Bank Database on Governance Indicators

Indicator Country Year Percentile Rank

0 10 20 30 40 50 60 70 80 90 100

Voice and Accountability Jordan 2002

2007

2012

Lebanon 2002

2007

2012

Sweden 2002

2007

2012

Political Stability andAbsence ofViolence/Terrorism

Jordan 2002

2007

2012

Lebanon 2002

2007

2012

Sweden 2002

2007

2012

Government Effectiveness Jordan 2002

2007

2012

Lebanon 2002

2007

2012

Sweden 2002

2007

2012

Regulatory Quality Jordan 2002

2007

2012

Lebanon 2002

2007

2012

Sweden 2002

2007

2012

Rule of Law Jordan 2002

2007

2012

Lebanon 2002

2007

2012

Sweden 2002

2007

2012

Control of Corruption Jordan 2002

2007

2012

Lebanon 2002

2007

2012

Sweden 2002

2007

2012

Indicators-‐Country-‐Year -‐ Graph

Voice and Accountability

Political Stability and Absence of Violence/Terrorism

Government Effectiveness

Regulatory Quality

Rule of Law

Control of Corruption

The trends of minimum of Percentile and minimum of High - Low for sum of Number of Records broken down by Label: Percentile Rank vs. Indicator, Type, Country andYear. For pane Minimum of Percentile: Color shows details about Color by. Details are shown for 'ICY Measures$'_Rec #. For pane Minimum of High - Low: Details areshown for Measurement:. The data is filtered on Use Measure Record? and Country Filter. The Use Measure Record? filter keeps True. The Country Filter filter keeps Jor-dan, Lebanon and Sweden. The view is filtered on Indicator and Year. The Indicator filter keeps 6 of 6 members. The Year filter keeps 2002, 2007 and 2012.

46



References• Blöndal, Jon R., and Kristensen, Jens Kromann. “Budgeting in the Netherlands”. Journal on

Budgeting,1,no.3(2002):43-67.http://www.oecd.org/dataoecd/13/13/33657560.pdf

• Born,Hans.BetweenEfficiencyandLegitimacy:DemocraticAccountabilityoftheMilitary intheUS,France,SwedenandSwitzerland.WorkingPaperNo.102.DCAF.Geneva:DCAF,2002.

• Posner,Paul,andPark,Chung-Keung.“RoleofLegislaturesintheBudgetProcess:RecentTrendsandInnovations”.OECDJournalonBudgeting,7,No.3(2007):1-26..

• Schick,Allen.“CanNationalLegislaturesRegainanEffectiveVoice inBudgetPolicy?”.JournalonBudgeting,1,no.3(2002):15-42.http://www.oecd.org/dataoecd/13/13/33657560.pdf

• van Eekelen, Willem. The Parliamentary Dimension of Defence Procurement: Requirements,Production, Cooperation and Acquisition. Occasional Paper no. 5. Geneva: DCAF, 2005.

• “PARLINEdatabaseonnationalparliaments.”Inter-ParliamentaryUnion(IPU)Web.21September2015.http://www.ipu.org/parline-e/parlinesearch.asp

• Sosic,Marko.LawonParliamentaryOversight in theAreaofSecurityandDefence:FirstYearofImplementation: 2011 Monitoring Report. Montenegro: Institute Alternative and DCAF, 2011.http://media.institut-alternativa.org/2012/07/institute-alternative-law-on-parliamentary-oversight-of-security-and-defense-sector-first-year-of-implementation-en.pdf

• Bajramspahic, Dina, and Sosic,Marko. Law on Parliamentary Oversight in the Area of Securityand Defence: SecondYear of Implementation: 2012 Monitoring Report. Montenegro: InstituteAlternative and DCAF, 2013.http://media.institut-alternativa.org/2013/03/law-on-parliamentary-oversight-of-security-and-defense-sector.pdf

47



Additional resources• Andersson, Lena, Masson, Nicolas and Salah Aldin, Mohammed. Guidebook: Strengthening

Financial Oversight in the Security Sector. Geneva: DCAF, 2011, Chapters 1 and 3.

• Born, Hans, Fluri, Philipp and Johnsson, Anders, eds., Parliamentary oversight of the securitysector:principles,mechanismsandpractices.HandbookforparliamentariansNo.5,Geneva:IPUand DCAF, 2003, Sections I-IV.

• OECD Development Assistance Committee (OECD DAC). OECD/DAC Handbook on SecuritySystem Reform: Supporting Security and Justice, Paris: OECD/DAC, 2007, Section 1: Principles of Security System Reform.

• World Bank. “The Worldwide Governance Indicators, Methodology and Analytical Issues.”Accessed 5 May 2014,http://info.worldbank.org/governance/wgi/index.aspx#home

48



The trainer can use the resources presented in this Annex as inspiration for developing his/her own contextualised training session. The localised training session contains a list of learning objectives, suggested content, example activities and suggested resources. It demonstrates how training material can be adapted to suit the particular political, cultural or social context of an audience.

Learning objectives

Participants will be able to:

• Identify the main actors working infinancial oversight in the local security sector

• Understand the laws that regulate thesecurity sector and the financial oversight actors in this sector.

Suggested content to be covered

• The key financial oversight actors in thelocal context

• The laws that regulate the key financialoversight actors

Annex A.Concepts and main actors of financial oversight in the security sector: the local training session

OverviewExample Activities

Handout L.2.1 Matrix of financial oversight actors in the Palestinian security sector

Handout L.2.2 Table for mapping the local legal framework relevant to financial oversight

Trainer resource L.2.1 List of Financial oversight actors in the Palestinian security sector

49



The following example activities were developed for a training course conducted in the occupied Palestinian territory in March 2014. They can be used as a model or examples for the trainer to adapt the training course to his/her context if desired.

Activity 1. Group discussion: Identifying financial oversight actors in the Palestinian security sector

Time: 30 min

The participants work in small groups. The objective of this exercise is to group potential actors in the financial oversight institutions in Palestine in the four squares of the matrix presented on the slide (the four squares represent a distinction between formal and informal, as well as internal and external financial oversight actors). The trainer hands out paper copies for the participants to write on and draws the same matrix on a flipchart or on an overhead projector slide. The participants discuss and identify the potential actors and fill in the matrix (approximately 15 minutes).

After 15 minutes, the trainer asks the participants to provide their answers to the plenary and to justify their answers. The trainer then uses the participants’ suggestions to fill in the matrix on the flipchart (approximately 15 minutes).

Materials:

• Handout L.2.1 Matrix of financial oversight actors in the Palestinian security sector

• Trainer resource L.2.1 List of Financial oversight actors in the Palestinian security sector

Activity 2. Discussion. Mapping the local legal framework relevant to financial oversight

Time: 60 min

The participants work in small groups. The trainer gives each group a sheet of flipchart paper with the table shown below on it (Handout L.2.2). The participants should analyse the following information:

- Mandate of the actors related to the Security Sector;

- Legal framework for involvement in financial oversight;

- Laws regulating the institution.

The trainer also gives each group a copy of the two publications A Palestinian Legal Collection: Financial and Administrative Oversight in the Security Sector and The Security Sector LegislationofthePalestinianNationalAuthority.The members of the groups search for the relevant legal texts, discuss their selection and complete the table (approximately 30 minutes).

A spokesperson of each group then presents the results of his/her group to the whole group (approximately 30 minutes).

Materials

• Handout L.2.2 Table for mapping the local legal framework relevant to financial oversight

• Copies of the following publications:

o A Palestinian Legal Collection: Financial and Administrative Oversight in the Security Sector, and

o The Security Sector Legislation of thePalestinianNationalAuthority

Example activities

50



Handout L.2.1Financial Oversight Actors in the Security Sector Matrix

Group Exercise

Informal

Formal

External Internal

51



Han

dout

L.2

.2Ta

ble

for M

appi

ng th

e Le

gal F

ram

ewor

k Re

leva

nt to

Fin

anci

al O

vers

ight

Gro

up E

xerc

ise

Gov

ernm

ent b

ranc

hN

ame

of in

stit

utio

n M

anda

te re

late

d to

the

Secu

rity

Sec

tor

Repo

rts

to L

egal

fram

ewor

k fo

rin

volv

emen

t in

fi-na

ncia

l ove

rsig

ht

Law

s re

gula

ting

the

inst

itut

ion

52



Trainer resource L.2.1List of Financial Oversight Actors in the Palestinian Security Sector

The following formal and informal actors may be identified by participants as financial oversight actors in the Palestinian security sector. Their mandates are also shown. These serve as an example for the trainer to develop his/her own localised activities.

Actors involved in financial oversight in the Palestinian security sector:

Formal actors:

• Internal control officers and auditors working in core security agencies (Palestinian securityforces: Civil Police, National Security Forces, General Intelligence, Civil Defence, PreventiveSecurity) and justice institutions (Courts, Prosecution, Prisons)

• LegislativeOversightBodies(PalestinianLegislativeCouncil);

• Executive management and oversight bodies (Office of the President, Council of Ministers,Ministry of Interior, Ministry of Finance, (Military) Central Financial Administration);

• SupremeAuditInstitution(StateAuditandAdministrativeControlBureau);

• Judiciary;

• Anti-CorruptionCommission.

Informal actors:

• Civilsocietyorganisations(thinktanks,researchinstitutions,academia);

• Mediaoutlets

• Privatefirms(auditcompanies)

53



Suggested Resources• Andersson, Lena, Masson, Nicolas and Sala Aldin, Mohammed. Guidebook: Strengthening

Financial Oversight in the Security Sector. Geneva: DCAF, 2011, Chapter 1.

• DCAF.A Palestinian Legal Collection: Financial and Administrative Oversight in the Security Sector. Geneva: DCAF, 2013, pp. 9-13.

• Friedrich, Roland, Luethold,Arnold andMilhem, Firas, eds.,The Security Sector Legislation of the Palestinian National Authority, Geneva: DCAF, 2008, pp 15-26.

• OECD. ”OECD Best Practices for Budget Transparency.” OECD Journal on Budgeting (2002). Accessed 16 January 2015. doi:http://www.oecd.org/dataoecd/33/13/1905258.pdf.

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Documents

نيملأا عاطقلا في ةيلالما ةباقرلا يمهافم Concepts and Main ......and reform of the security sector. The Centre conducts research on good practices,