Institutional Strengthening of the State Audit and Administrative Control Bureau
The overall objective of the project was to provide support to the State Audit and Administrative Control Bureau (SAACB) to become an independent external audit institution in line with INTOSAI standards, with substantial institutional capacity and a robust legal framework. The purposes were to i) Support the capacity of management and staff, particularly in external public sector auditing services but also in the legal department, and two internal support functions (Directorate of Information Technology and Technical Support, and the Planning and Capacity Development Unit), so that SAACB can carry out its responsibilities in public auditing and anti-corruption to international standards; ii) Revise the legal framework for public sector auditing to ensure the independence of SAACB, and to be in line with international standards. This was to be achieved by a number of project activities aimed at increasing the professional capacity of the SAACB, its legislative framework, its systems and policies, and its management and staff. The project was structured in four results areas, supporting SAACB organisational and legal framework and capacity development:
1 - SAACB staff have the capacity to i) carry out effective audits (financial, compliance and performance); as well as ii) to develop audit programmes and working papers that meet with international standards and are relevant to local conditions; iii) to report the results of their audit in clear and helpful manner.
2 - SAACB has sufficient capacity to support effective audit operations: The Directorate of Information Technology and Technical Support and the Planning and Capacity Development Unit operate to best practices and provide the services SAACB requires to fulfil its mandate; SAACB has the appropriate (human, financial and physical) resources to support its effective operations;
3 - Management of SAACB has the capacity to lead the office and effect real changes in government: Senior and middle managers are equipped with management skills that enhance the SAACB’s ability to meet international standards; SAACB has comprehensive, appropriate and useful policies and guidance to support the performance of effective audits and relationships between SAACB and its clients are constructive and non-confrontational.
4 - SAACB has an appropriate legal framework that supports its audit responsibilities: A legal framework for public sector auditing is in place that supports the achievement of the SAACB’s expected results and provides for the independence of SAACB; SAACB has appropriate mechanisms (policies, procedures and capacity) to address potential and real instances of corruption in PNA operations.
The SAACB was supported through an organisational review, on-the job training, classroom training, study tours, support to development of audit methodology, manuals and standardised working practices, training reforms and support to stakeholder conferences with Ministries, local government, CSOs and the donor community.