INTOSAI WORKING GROUP ON INTOSAI WORKING GROUP ON KEY NATIONAL INDICATORSKEY NATIONAL INDICATORS

Audit on Social Protection of Vulnerable GroupsAudit on Social Protection of Vulnerable Groups

INTOSAI WORKING GROUP ON INTOSAI WORKING GROUP ON KEY NATIONAL INDICATORSKEY NATIONAL INDICATORS

Audit on Social Protection of Vulnerable GroupsAudit on Social Protection of Vulnerable Groups

Mrs Ivanka Kesyakova, SAI BulgariaSofia, 24-26 March 2015

Performance audit on social Performance audit on social protection of vulnerable groupsprotection of vulnerable groups

Audited entities: Ministry of Labour and Social policy; Agency for Social Assistance

Audited period: 01.01.2010 – 31.12.2013

Strategic objectivesStrategic objectives

reducing the number of people living in poverty by 260 thousand by 2020, defined by the National Reform Programme: Bulgaria 2020.

guaranteeing social protection of vulnerable groups- the strategic objective under social assistance policy.

Audit scope: Audit scope:

organization of the activity for providing social and family allowances, integration supplements and

financial assistance for families with children.

planning of the activity

effective implementation of the activity

mechanism for monitoring and control the implementation of the activity

Indicators:

poverty line

relative share of the population living below the poverty line before and after the social transfers incl. all social and family allowances and integration supplements. at –risk- of- poverty rate and social exclusion.

Results

reports of the MLSP do not contain indicators for assessing the effect from the implemented measures and activities for the achievement of the objectives set in the strategic documents.

reason – the strategic planning of the activity assumes independent organization of the coordination, monitoring and control over the implementation of the strategic objectives and priorities and it is not directly related to the progress reporting with the sector medium-term and short - term documents.

Results

the emphasis in the planning of the financial resources guaranteeing social protection of the group is rather directed towards assessment of the possibilities than to needs assessment.

“balance” is achieved by the “Guaranteed minimum income” indicator and the introduction of an

income criterion which provides for the right of receiving some social and family assistance for children.

ResultsResults

Indicators for reporting under the programme “Assistance to families with children” are incomparable to each other -therefore a summarized assessment can not be made for the level of effectiveness achieved by the implementation of the social protection measures for families with children on the basis of the family benefits calculated and granted.

Recommendation:

to develop and publish a methodology defining and assessing the studied indicators in order to measure and evaluate the extent of implementation of the planned objectives in the field of social policy.

Impact of social payments Impact of social payments

the social payments rate is :

1,06 per cent from the GDP – 2010 1,04 per cent from the GDP – 2013 9,04 per cent from the expenditures approved under the republican budget for 2010 and9,84 per cent – 2013

Relative share of population living below the poverty line

Year 2010 2011 2012

Age

Before social transfers

After social transfers

Before social transfers

After social transfers

Before social transfers

After social transfers

total 27,4 22,2 25,9 21,2 26,7 21

0-17 35,2 28,4 35,9 28,2 38,1 28,4

18-64 23,3 18,2 22,1 17,4 22,7 17,1

65+ 35,1 31,2 30,2 28,2 30,4 27,9

Impact of social paymentsImpact of social payments

as a result of the social transfers the number of people, living below the poverty line is reduced by:

391,6 thousand pers – in 2010 345,6 thousand pers – in 2011 414,6 thousand pers - in 2012

research of the dynamics and trends shows that by 2020 the Republic of Bulgaria will achieve the strategic objective for reducing the number of people living in poverty by 260 thousand, if the rate of persons living below the poverty line remains the same.

Thank you for the attention!