Audits, however, continue in some to be conducted without financial statements. If recommendations are not complied with during the following year, sanctions can be applied. Audit methodology and implementation Documented methodology on international standards Increase / enhance capacity for performance audit Lack of follow-up action on recommendations Backlog in the discussion of the PAC reports in Parliament Legal obligation for the accounting officer to respond on the findings within 6 months of the report. (Tanzania) Strict reporting deadlines as in the case of the Ghana audit--7000 public entities in 3 months with 1100 audit staff. Revised legislation / reporting deadlines Raising awareness about the SAI’s challenges and achievements via reports on its own position Increase capacity of the SAI Audit backlogs (non-timely of financial statements) Strategies to address backlogs Increase capacity of the SAI Weak internal audit Methodologies Coordination of activities Additional issues by Francophone countries Little cooperation between Parliament and the Finance Commission Debate only relates to presentation of the PAC’s report ex-ante Examples of Burkina Faso, Cape Verde Audit of the SAI on the public reports Working session between SAI, MF and PAC in order to follow up the report with recommendations. During plenary discussions the African SAI provided a good example of communication practices such as reporting on root causes of financial misstatements and errors etc. in audit reports. Overall, an increased level of cooperation among SAIs and more sharing of good practices should be promoted. Anti-Corruption Agencies Challenges Good Practices No power of prosecution in some countries, for example, in Nigeria No uniformity in practices Directors of Public Prosecution should be given a deadline to respond to investigative reports submitted by the ACA ACAs should have the power to prosecute Delay in judicial procedure Establish special courts for corruption cases
ANNEXURE 2. COUNTRY COMMITTMENTS Country Public Accounts Committees / Finance Committees of Parliament Supreme Audit Institution Anti-Corruption Agencies Strengthening national and international networks Areas for Development Agencies to Assist Benin Capacity Building a) Institutional capacity: Adoption of a Statute for Members of Supreme Audit Institutions providing financial autonomy b) Technical capacity: and logistical equipment Strengthening cooperation between the different auditing agencies to increase efficiency in carrying out their missions. Examples: of annual reports and use by the Finance Committee of the National Assembly for better monitoring of recommendations. b) Transmission of reports of the Inspector General to the Chamber of Accounts and more frequent exchanges of experience. Support from Development Partners for the representation of our organizations in regional and international training sessions
Botswana The need for members of PAC to be knowledgeable about accounting, finance and performance matters The need for the PAC to be a standing committee lasting the life of Parliament Prepare/Develop audit Legislation Capacity Building: enhancing audit methodology Obtain the right number of staff and appropriate skills and knowledge Improve both internal and external communication. Externally educate the public the role of the AG Introduce other types of audits such as Forensic Audit Collaborate with other partners including Directorate on Corruption and Economic Crime, Ombudsman, Internal Audit and the Police. Encourage the Directorate on Corruption and Economic Crime (DCEC) to join regional Associations like the African Parliamentarians Network Against Corruption for Members of Parliament There is also the need to protect the tenure of the Anti-Corruption Boss. Ensure Effective cooperation with the African Capacity Building Foundation for the PAC Burkina Faso Rationalisation of the existing coordination framework of the existing oversight agencies : Capacity building techniques and materials via the funding of a programme for the
specific areas (Auditing, Criminal matters) Formal Training in Universities Training in Leadership tours with Portuguese speaking countries and other SAIs and ACAs Institutional Support in terms of IT systems, office equipment and Transport specific areas (Auditing, Criminal matters) Formal Training in Universities Training in Leadership Study tours with Portuguese speaking countries and other SAIs and ACAs Institutional Support in terms of IT systems, office equipments and Transport Public disclosure of laws, guidelines related to actions, SAI activities To support legal reforms. Ethiopia Institutionalize appropriate working procedures Strengthen both institutional and human resource capacity Open PAC meetings to the public Provide mandate to recruit its own staff and improve competitiveness up institutional and human capacity Take measures to strengthen the existing anti corruption forum Establish a national network of PAC, SAI and ACA to strengthen accountability & integrity Ghana and Nigeria Capacity Strengthening of PAC Capacity building should not be limited to PAC members only, but to the Secretariat staff. To ensure Financial Independence to be pursued until it is achieved. Capacity building in and performance audits. Financial independence from the Executive is a must to make ACAs work effectively without distraction Capacity building is a need for interagency coordination, e.g., Memorandum of understanding with Internal Audit Agency and Commission for Human Donors should involve PAC, SAI and ACA or make them aware of and provide for them to monitor/audit funds released to Governments.
Also: Tenure of office should be guaranteed by law Inspector General of Police, Good Governance Coordinating Unit Uganda and Rwanda Supplement the Section for Sanctions in the Public Finance and Accountability Act on Accounting officers who submit their ministry’s accounts late. Strengthen the Forum (IAF) to ensure furtherance of its objectives. Look at issues of membership of the Forum to ensure that only Agencies that are core to the objectives of the IAF are members and agree a document to guide operations, i.e. Charter or Memorandum of understanding. Strengthen regional and International networks. Assure commitment to these networks. This will ensure the sharing of ideas and experiences of each other. Zambia Revive the National in Zambia The National Forum should establish a working relationship with the Africa Capacity Building Foundation for the purpose of strengthening the World Bank could assist: Capacity Building – Institutional