Tag: AFROSAI

The Organization of Supreme Audit Institutions of Portuguese-speaking Countries (OISC-CPLP), with the support of the European Union-Funded United Nations Development Programme (UNDP) Multicountry Public Financial Management (Pro PALOP-TL), in collaboration with the Good Financial Governance Programme in Mozambique of the Deutsche Gesellschaft für Internationale Zusammenarbeit GmbH, (GIZ), successfully launched the Coordinated Performance Audit on Gender-Based Violence (CAGBV) on December 2, 2024. Hosted by the Tribunal de Contas de Cabo Verde, the international seminar marked a significant milestone in the collective efforts of Portuguese-speaking Countries: Angola, Cape Verde, Guinea-Bissau, Mozambique, São Tomé and Príncipe, and Timor-Leste (PALOP-TL) Supreme Audit Institutions to address the pervasive issue of gender-based violence.

Assessing infrastructure resilience is key to mitigating risks, enhancing service delivery, and ensuring long-term value for citizens. Rigorous audits allow us to identify areas for improvement, strengthen governance, promote accountability, and optimize resource utilization. Given the pressures of urbanization, climate change, and technological progress, infrastructure planning and management must be forward-thinking, inclusive, and adaptive to evolving challenges.

Supreme Audit Institutions (SAIs) aim to make a difference in the lives of citizens. For SAIs operating in challenging contexts, reaching this lofty aim is not always obvious. In 2018 the INTOSAI Development Initiative (IDI), African Organisation of English-speaking Supreme Audit Institutions (AFROSAI-E), and African Organisation of French-speaking Supreme Audit Institutions (CREFIAF), came up with a groundbreaking model to support SAIs operating in challenging contexts.

Fraud in public management can be defined as the abusive use of power by a person vested with public authority or mandate, to serve their own or private interests.

Given the risks associated with fraud, the Kingdom of Morocco has spared no effort in promoting an exhaustive and integrated vision to tackle this global challenge that affects economic and social development. Morocco’s particular attention to the fight against fraud is reflected in the 2011 Constitution, which has elevated good governance bodies to constitutional status, and enshrined the principles of good governance(1), transparency, accountability and the moralization of public life(2). The protection of these principles has been entrusted to the Court of Audit(3).

28 years after its creation by the Cameroonian constitution of 1996 and 20 years after the effective start of its activities, the Chamber of Accounts (or in French, the Chambre des Comptes) of the Supreme Court of Cameroon continues its transformation into a modern public auditing institution with the support of its peers and technical and financial partners.

Under the terms of Article 183 of the Constitution of the Republic of Burundi, promulgated on June 7, 2018: “A Cour des comptes is established, which is responsible for examining, judging and certifying the accounts of all public services. It assists Parliament in overseeing the implementation of the Finance Act”.

The French Cour des Comptes, created in 1807 under Napoleon, is one of France’s oldest institutions. It acquired its authority through jurisdictional control of public accountants’ accounts, its primary mission. This type of control was subsequently adopted by other French-speaking, Portuguese-speaking and Spanish-speaking countries. In Madagascar, the Cour des Comptes is facing challenges with a complex issue linked to jurisdictional control. This article aims to elicit questions and reactions to this situation, in order to highlight the importance of the challenge of jurisdictional control of the Malagasy Cour des Comptes, while shedding light on its raison d’être, in promoting the sound management of public funds.

The INTOSAI-P 50 document outlines twelve principles for the jurisdictional activities of Supreme Audit Institutions (SAIs) empowered with the corresponding mandate, which allows them to rule on the liability of individuals accountable by law in case of irregularities or mismanagement.

Following a number of years of deteriorating audit outcomes and a lack of consequences for the mismanagement of the public funds by those charged with the governance of government entities, the public demand for enhanced accountability and transparency saw calls from the public, media and parliamentary oversight structures for a review of the mandate and powers of the Auditor-General South Africa (AGSA) to go beyond auditing and reporting in an effort to strengthen accountability mechanisms. 

SAI Egypt participated in the AFROSAI Governing Board’s Extraordinary Meeting, as well as the 15th AFROSAI General Assembly Part 2.

The Algerian Court of Accounts (COA) has recently concluded and implemented a number of cooperation programs, further demonstrating the COA commitment to effective partnerships.

Since January 2022, the Accountability State Authority of Egypt (ASA) participated in a number of meetings and events, contributing to knowledge sharing within the INTOSAI community, as well as the broader auditing community.