AUDIT 101: SAIs’ mission, structure, mandate, and various models

Linking SAIs work to the broader PFM cycle

Public financial management (PFM) provides a good framework to place citizen engagement with SAIs in context. As a central element in governance reforms, PFM focuses on the technical aspects of budget implementation and procurement execution, or on the governance aspects of the planning, budgeting, and audit stages. That focus is important because having an effective, efficient, and transparent financial management system in place is instrumental in achieving national development goals and outcomes. With that in mind, SAI–CSO engagement contributes to better audit and oversight of the use of public money in procurement. Moreover, as the quality of their engagement deepens, CSOs—through their partnership with SAIs—can provide grounded insights on the quality and responsiveness of government programs, which, when used properly, can strengthen the overall PFM cycle. That relationship is best illustrated in figure 1: Collaborative multi-stakeholder engagement in the PFM cycle.

Additional resources can be found through the following links:

Introduction to PFM PFM Planning Stage PFM Budgeting Stage PFM Expenditure Management Stage PFM Procurement Stage PFM Performance Assessment Stage

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TPA Initiative – ACIJ (2011): “Diagnostic Report on Transparency, Citizen Participation and Accountability in Supreme Audit Institutions of Latin America”

TPA Initiative – ACIJ (2013): “Audit Institutions in Latin America. Transparency, Citizen Participation and Accountability Indicators”.

Cornejo, C., Guillan, A. & Lavin, R. (2013): “When Supreme Audit Institutions engage with civil society: Exploring lessons from the Latin American Transparency Participation and Accountability Initiative”, U4 Practice Insight Nº5, Bergen, U4 Anti-Corruption Resource Centre - Chr. Michelsen Institute.

O´Donnell, Guillermo (2001): “Horizontal. Accountability: The legal institutionalization of mistrust”, Buenos Aires, PostdataN°6, pp. 11-34.

OECD (2013): “Citizen Engagement and Supreme Audit Institutions” (Stocktaking Report: DRAFT).

UN (2013): “Citizen Engagement Practicesby Supreme Audit Institutions”, Compendium of Innovative Practices of Citizen Engagementby Supreme Audit Institutions for Public Accountability.

INTOSAI (2013): “The Value and Benefits of Supreme Audit Institutions – making a difference to the lives of citizens”,ISSAI 12.

INTOSAI (2013): “Beijing Declaration”.

OLACEFS (2013): “The Santiago Declaration”.

INTOSAI (2010):“Principles of transparency and accountability”,ISSAI 20.

INTOSAI (2010):“Principles of Transparency and Accountability - Principles and Good Practices”, ISSAI 21.

INTOSAI (2007): “The Mexico Declaration on SAI Independence“, ISSAI 10.

OLACEFS (2009): “Asuncion Declaration”.

INTOSAI (1977): “Lima Declaration”.

UN (2011): Resolution A/66/209 “Promoting the efficiency, accountability, effectiveness and transparency of public administration bystrengthening supreme audit institutions”.

UN (2003): “United Nations Convention against Corruption”.