نيملأا عاطقلا في ةيلالما ةباقرلا يمهافم Concepts and Main...
Transcript of نيملأا عاطقلا في ةيلالما ةباقرلا يمهافم Concepts and Main...
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
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
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
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
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
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
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
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
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
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
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
epts
and
mai
n ac
tors
of fi
nanc
ial o
vers
ight
in th
e se
curi
ty se
ctor
Lear
ning
obj
ectiv
es
Part
icip
ants
will
be
able
to:
1.
Beco
mefam
iliarw
ithth
em
ainac
torsoft
hesec
urity
sec
tora
ndth
eirr
oles
2.
Und
erst
and
the
mai
n pr
inci
ples
of s
ecur
ity s
ecto
r gov
erna
nce
and
secu
rity
sect
or re
form
3.
Beco
mefam
iliarw
ithth
em
ainac
torsin
volved
infina
ncialo
versight
inth
ese
curit
yse
ctor
,the
irro
lesan
dre
spon
sibilitiesan
dth
em
ainto
olsof
fina
ncial
over
sigh
t the
y us
e
4.
Lear
n fr
om o
ther
exp
erie
nces
of fi
nanc
ial o
vers
ight
pra
ctic
e in
the
secu
rity
sect
or
Cont
ent t
o be
co
vere
d•
Clar
ifyingco
ncep
tso
fthe
sec
urity
sec
tor,se
curit
yse
ctor
gov
erna
ncean
dse
curit
yse
ctor
refo
rm
•Und
erstan
ding
thero
leand
impo
rtan
ceoffi
nanc
ialo
versight
inth
ese
curit
yse
ctor
•Kn
owingth
em
ainac
torsin
fina
ncialo
versight
inth
ese
curit
yse
ctor
•Discu
ssingth
efu
nctio
nsofp
arlia
men
tand
oth
erfina
ncialo
versight
actor
san
dth
eto
olsav
ailableto
them
whe
nex
ecut
ingfin
ancialove
rsight
inth
ese
curit
yse
ctor
Tim
e18
0 m
inut
es
Act
ivit
yTi
me
Des
crip
tion
of a
ctiv
ity
Gro
upin
g an
d m
ater
ials
Sess
ion
obje
ctiv
es
Com
men
ts
1. 1
5 m
inIn
trod
uctio
nTr
aine
r to
who
le g
roup
and
pa
irs
Flip
char
t
-Th
e tr
aine
r int
rodu
ces
her/
him
self
pres
entin
g hi
s/he
r exp
ertis
e an
d ex
perie
nce
of
the
topi
c.
The
trai
ner o
verv
iew
s th
e se
ssio
n (re
leva
nce,
focu
s qu
estio
ns a
ddre
ssed
, act
iviti
es
and
timin
g). T
he tr
aine
r pro
pose
s th
e fo
llow
ing
guid
ing
ques
tions
:
•W
hatd
oesse
curit
yse
ctor
refo
rmm
ean?
•W
hatd
oesfin
ancialove
rsight
inth
ese
curit
yse
ctor
mea
n?
•W
hoare
them
ainac
torsin
fina
ncialo
versight
?
•W
hata
reth
eirr
oles
inpractisingfin
ancialove
rsight
?
•How
and
tow
hom
doth
eyre
port?
Part
icip
ants
are
ask
ed to
list
thre
e ex
pect
atio
ns fo
r thi
s tr
aini
ng s
essi
on. T
he tr
aine
r w
rites
a s
elec
tion
of th
eir e
xpec
tatio
ns o
n a
flipc
hart
.
12Financial Oversight in the Security Sector:A Toolkit for Trainers© DCAF, 2015
Act
ivit
yTi
me
Des
crip
tion
of a
ctiv
ity
Gro
upin
g an
d m
ater
ials
Sess
ion
obje
ctiv
es
Com
men
ts
2.10
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
(s
lide
1)
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
1)
Obj
. 1Th
e tr
aine
r pre
sent
s sl
ide
1 of
the
Pow
erPo
int p
rese
ntat
ion
(Han
dout
2.1
). Sl
ide
1 co
ntai
ns a
laye
red
pres
enta
tion
of th
e se
curit
y se
ctor
and
its
acto
rs (i
n th
e sh
ape
of
an o
nion
) with
the
follo
win
g fo
ur la
yers
(fro
m b
otto
m to
top)
:
1)
core
sec
urity
and
just
ice
prov
ider
s,
2)
exec
utiv
e au
thor
ities
,
3)
legi
slat
ive
over
sigh
t bod
ies,
4)
civi
l soc
iety
and
med
ia.
The
trai
ner g
oes
thro
ugh
the
diffe
rent
laye
rs a
nd e
xpla
ins
whi
ch a
ctor
s ar
e co
nsid
ered
bei
ng p
art o
f the
sec
urity
sec
tor a
nd w
hy la
yers
2, 3
, and
4, a
s w
ell a
s ju
stic
e pr
ovid
ers
are
incl
uded
in th
e br
oad
defin
ition
of t
he s
ecur
ity s
ecto
r.
3.30
min
Dis
cuss
ion:
Pla
cing
act
ors i
n th
e se
curit
y se
ctor
In p
airs
Han
dout
2.2
Wor
kshe
et:
Laye
rs o
f the
sec
urity
sec
tor
Han
dout
2.3
A li
st o
f act
ors
in
the
secu
rity
sect
or
Obj
. 1, 3
Part
icip
ants
wor
k in
pai
rs. T
hey
are
give
n 10
min
utes
to p
lace
the
acto
rs (H
ando
ut
2.3,
to b
e cu
t int
o pi
eces
) in
the
diffe
rent
laye
rs o
f the
sec
urity
sec
tor ‘o
nion
’ (H
ando
ut 2
.2).
Pairs
then
com
pare
thei
r ans
wer
s w
ith o
ther
pai
rs b
efor
e gi
ving
fe
edba
ck to
the
who
le g
roup
. The
trai
ner s
houl
d en
sure
that
all
part
icip
ants
hav
e th
e co
rrec
t ans
wer
s at
the
end
of th
e ac
tivity
.
4.10
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 2
- 4)
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
2-4
)
Obj
. 2, 3
The
trai
ner p
rese
nts
slid
es 2
- 4
of th
e Po
wer
Poin
t pre
sent
atio
n (H
ando
ut 2
.1).
Thes
e th
ree
slid
es o
f the
Pow
erPo
int p
rese
ntat
ion
addr
ess
the
follo
win
g qu
estio
ns:
•W
hatd
oesse
curit
yse
ctor
gov
erna
ncean
dre
form
mea
n?
•W
hatd
oesfin
ancialove
rsight
inth
ese
curit
yse
ctor
mea
n?
•W
hatisgo
odgov
erna
nce?
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.
5.15
min
Pres
enta
tion:
Gov
erna
nce
indi
cato
rs fo
r Sw
eden
, Le
bano
n an
d Jo
rdan
Trai
ner t
o w
hole
gro
up
Trai
ner R
esou
rce
2.7
Wor
ld
Bank
Datab
aseon
Gov
erna
nce
Indi
cato
rs
Wor
ldBan
kweb
pag
e:
http
://in
fo.w
orld
bank
.org
/go
vern
ance
/wgi
/inde
x.as
px#h
ome
In ca
se a
n In
tern
et co
nnec
tion
is no
t ava
ilabl
e, th
e tra
iner
shou
ld
prin
t out
the
rele
vant
gov
erna
nce
indi
cato
rs fo
r thi
s ses
sion.
Obj
. 2Th
etraine
rpre
sent
sto
thegr
oupth
eW
orldBan
kweb
site
forg
over
nanc
eindica
tors
(Tra
iner
reso
urce
2.7
) . H
e/sh
e se
lect
s th
e go
vern
ance
indi
cato
rs fo
r Sw
eden
, Le
bano
n an
d Jo
rdan
and
exp
lain
s in
det
ail w
hat t
hey
repr
esen
t and
wha
t the
sco
res
mea
n. T
he tr
aine
r als
o re
flect
s w
ith th
e gr
oup
on th
e di
ffere
nces
bet
wee
n th
e co
untr
ies
and
wha
t the
reas
ons
behi
nd th
ese
diffe
renc
es c
ould
be.
13Financial Oversight in the Security Sector:A Toolkit for Trainers© DCAF, 2015
Act
ivit
yTi
me
Des
crip
tion
of a
ctiv
ity
Gro
upin
g an
d m
ater
ials
Sess
ion
obje
ctiv
es
Com
men
ts
6.5
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
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
ing
finan
cial
ov
ersi
ght i
n th
e se
curit
y se
ctor
(S
lide
5)
Obj
. 3, 4
The
trai
ner p
rese
nts
slid
e 5
of th
e Po
wer
Poin
t pre
sent
atio
n (H
ando
ut 2
.1) w
hich
lis
ts th
e th
ree
laye
rs o
f the
sec
urity
sec
tor ‘o
nion
’ tha
t con
tain
the
mai
n ac
tors
in
finan
cial
ove
rsig
ht in
the
secu
rity
sect
or. T
he tr
aine
r the
n in
trod
uces
the
follo
win
g gr
oup
exer
cise
(Act
ivity
7).
7.20
min
Dis
cuss
ion:
Iden
tifyi
ng
inte
rnal
or e
xter
nal a
nd
form
al o
r inf
orm
al fi
nanc
ial
over
sigh
t act
ors
Smal
l gro
ups
Han
dout
2.4
Wor
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.
14Financial Oversight in the Security Sector:A Toolkit for Trainers© DCAF, 2015
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
Financial Oversight in the Security Sector:A Toolkit for Trainers© DCAF, 2015
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
Tool2: Concepts and main actors of financial oversight in the security sector
Financial Oversight in the Security Sector:A Toolkit for Trainers© DCAF, 2015
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:
• Handout 2.1 PowerPoint presentation hardcopy: Strengthening financial oversight in the security sector
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
Tool2: Concepts and main actors of financial oversight in the security sector
Financial Oversight in the Security Sector:A Toolkit for Trainers© DCAF, 2015
• 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.
The trainer may invite the participants to ask questions.
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).
The trainer may invite the participants to ask questions.
Materials:
• Handout 2.1 PowerPoint presentation hardcopy: Strengthening financial oversight in the security sector
• 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
Tool2: Concepts and main actors of financial oversight in the security sector
Financial Oversight in the Security Sector:A Toolkit for Trainers© DCAF, 2015
• 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:
• Handout 1.1 PowerPoint presentation hardcopy: Strengthening financial oversight in the security sector
19
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
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
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
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
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
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
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
Group Exercise
Informal
Formal
External Internal
22
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
Trainer Resource 2.1 Answer Sheet to Handout 2.2: A List of Actors in the Security Sector
Civil Society and Media
- 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
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
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
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
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
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
- 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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
Tool2: Concepts and main actors of financial oversight in the security sector
Financial Oversight in the Security Sector:A Toolkit for Trainers© DCAF, 2015
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
Tool2: Concepts and main actors of financial oversight in the security sector
Financial Oversight in the Security Sector:A Toolkit for Trainers© DCAF, 2015
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
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
Handout L.2.1Financial Oversight Actors in the Security Sector Matrix
Group Exercise
Informal
Formal
External Internal
51
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
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
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
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
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
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.
مكتب بريوتمركز جفينور - بلوك ج - الطابق السادس
شارع لكمينصوبريوتلبنان
تلفون: 401 738 1 (0) 961+فاكس: 402 738 1 (0) 961+
مكتب رام اللـهشارع املعارف 34
رام اللـه / البريةالضفة الغربية
فلسطني
تلفون: 6297 295 ( 2) 972+فاكس: 6295 295 ( 2) 972+
مكتب تونس14 هنج ابن زهر
شقة عدد 1 - الطابق األولاحلدائق 1082
تونس
تلفون: 755 786 71 216+فاكس: 865 286 71 216+
DCAF Beirut
GefinorCenter-BlockC-6thFloorClemenceau StreetBeirutLebanon
Tel: +961 (0) 1 738 401Fax: +961 (0) 1 738 402
DCAF Ramallah
Al-Maaref Street 34Ramallah/Al-BirehWestBankPalestine
Tel: +972 (2) 295 6297Fax: +972 (2) 295 6295
DCAF Tunis
14, Rue Ibn Zohr – 1er étageCité Jardins1082 TunisTunisie
Tel: +216 71 786 755Fax: +216 71 286 865
DCAF Head Office, GenevaByPost:Geneva Centre for the Democratic Control of Armed Forces (DCAF)P.O.Box1360CH-1211 Geneva 1Switzerland
For Visitors:Chemin Eugène-Rigot 2E1202 GenevaSwitzerland
Tel: +41 (0) 22 730 9400Fax:+41 (0) 22 730 9405
www.dcaf.ch