Centers of Excellence Training Program

For the Government of Indonesia’s Supreme Audit Office
Badan Pengawasan Keuangan Dan Pembangunan (BPKP)

January 30 – February 3, 2017

Project Summary

THE CENTERS OF EXCELLENCE TRAINING PROGRAM was held in Atlanta, Georgia from January 30 – February 3, 2017. The program was specifically designed for the State Accountability Revitalization (STAR) Commission. Training objectives were to:

1. Introduce participants to successful capacity building training centers in the higher education system of the United States.
2. Provide expertise to local governments so STAR can develop a cooperation between the Indonesian Supreme Audit Agency, Badan Pengawasan Keuangan Dan Pembangunan (BPKP),  regional universities, and local governments.
3. Develop regional capacity through strengthening the role and function of the local human resources (e.g. internal auditors, public finance officers and local legislative members) in public sector accountability.

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STAR Commission

The STAR Commission consists of officials from the Indonesia’s Supreme Audit Office, BPKP, and officials from four regional Indonesian Universities including: Universitas Padjadjaran (UNPAD) , Universitas Sumatera Utara (USU), Universitas Indonesia (UI), and Institut Pertanian Bogor (IPB). This program was sponsored by BPKP however, the overall STAR program is sponsored by the Asian Development Bank.

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Local Government Accountability: Auditing and Accounting for Assets

Katherine Willoughby and Usha Rackliffe engaged the STAR Commission participants in Local Government Accountability throughout the week of training. Katherine Willoughby lectured on “Public Audit Transformation in Indonesia.” Also, a practical exercise helped participants identify strengths and weaknesses in their current systems, and challenges they will face advancing public auditing and using audit results for budget and policy decisions. Usha Rackliffe, from the Goizueta College of Business at Emory University, presented on “Valuation, Accounting, and Reporting of Assets in the United States and an Overview of Auditing and Internal Controls.”

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Building University Research and Training Centers

An objective of the training was to introduce participants to successful capacity building training centers for local governments in the higher education system of the United States. To this end, Carolyn Bourdeaux and her staff from the Center of State and Local Finance (CLSF) at the  AYSPS presented a series of lectures on “Building a University Research and Training Center,” focusing on:

1. An overview of the founding, mission, and work of CLSF,
2. growing and operating the center,
3. launching an executive education program, and
4. marketing the center and its activities.

Greg Streib, Director of the Public Performance and Management Group of PMAP, followed these lectures with a presentation on “Managing Research for Practical Application.” And to conclude this topic, the STAR Commission participants had a video-conference with John Hutton from the General Accounting Office’s Center for Audit Excellence.  Mr. Hutton discussed the Center’s mission , the types of services they offer, their operational/management approach, and the Center’s progress to date. 

 

 

 

 

 

 

 

 

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Site Visits – Accountability and Internal Controls

To get insight from practitioners, participants conducted several site visits focusing on public accountability and internal controls.

The group visited the Georgia Department of Community Affairs (DCA), the Performance Audit Division of the Georgia Department of Audits and Accounts, and the Peachtree City local government. Jonathan Sharpe, the Government Research & Surveys Manager at the DCA Office of Research presented on the administration of their Report of Local Government Finances (RLGF) program.  Mr. Sharpe discussed the type of data DCA collects, how they collect it, what reports are legislatively mandated or voluntary, and who uses the data. Participants also visited the Performance Audit Division of the Georgia Department of Audits and Accounts where Leslie Mcguire gave an overview of the composition, management, and approach of her Division.  The group ended the week with a visit to the Peachtree City local government where they learned firsthand about the financial operations, internal controls, and accountability at the city-level from the Financial Services Director, Paul Salvatore and his staff.

Certificate of Achievement Award Ceremony

Project Team

	Paul Benson Associate Director, International Center for Public Policy (ICePP) Area of Expertise: Training Management and Operations
	Carolyn Bourdeaux Associate Professor of Public Management and Policy Area of Expertise: Public Budgeting
	Usha Rackliffe Assistant Professor in the Practice of Accounting, Emory University Area of Expertise: Accounting
	Maggie Reeves Associate Director, Center for State and Local Finance (CSLF) Area of Expertise: Operations and Management
	Ron Shelby Research Associate, Center for State and Local Finance (CSLF) Area of Expertise: Public Budgeting
	Greg Streib Professor of Public Management and Policy (PMAP) Area of Expertise: Strategic Planning
	Andrey Timofeev Research Assistant Professor of Economics, ICePP Area of Expertise: Tax Policy, Fiscal Decentralization
	Katherine Willoughby Professor of Public Management and Policy (PMAP) Area of Expertise: Public Budgeting
	Joy Woodson Director, Marketing & Communications, Center for State and Local Finance Area of Expertise: Marketing, Communications

Publications, Resources, and News:

NEWS	Article from The Citizen: “Indonesia Entourage Visits Peachtree City” By Ben Nelms on March 3, 2017
	General Accounting Office’s Center for Audit Excellence
	Peachtree City Local Government: Finance Department
	Georgia Department of Audits and Accounts – State Auditor – Greg S. Griffin Performance Audit Division, Director – Leslie McGuire
	Georgia Department of Community Affairs Report of Local Government Finances (RLGF)