International Journal of Government Auditing – January 2003
Ninth AFROSAI General Assembly
The African Organization of Supreme Audit Institutions (AFROSAI) held its 9th General Assembly in Tripoli, Libya, from September 9-14, 2002. Hosted by the SAI of Libya, the General Assembly drew delegates from 30 African SAIs as well as observers from the African Development Bank, the INTOSAI Secretariat General, and the SAI of France
Preparations for the 9th General Assembly
The AFROSAI Governing Board met before the General Assembly and considered reports from the statutory organs of the organization. including a 3-year action plan for the Board’s approval prior to submission to the General Assembly for adoption. The Board also heard and approved the reports of the General Secretary and the work plans of the training and research committee and the Editorial Board of the AFROSAI Journal of Comprehensive Auditing. An ad-hoc committee was created to study ways of strengthening the General Secretariat and reinforcing unity within the organization.
The Opening of the 9th General Assembly
The 9th General Assembly was opened on September 9, 2002, with an official welcome extended to the delegates, guests, and observers by the Secretary General of the People’s General Congress of Libya and the President of the Libyan SAI. This was followed by words of thanks by the Chairman of AFROSAI and a report on AFROSAI’s activities and financial position for the years 1999-2001.
Discussion on the Technical Themes of the General Assembly
Participants discussed three major themes: the role of SAIs in good governance, SAIs and internal audit systems, and audit of grassroots communities. Discussions on these three themes were based on core papers and country papers that selected SAIs had prepared based on their experiences. The high quality of these reports led to a rich debate and fruitful exchange of ideas and experiences during the plenary sessions that the delegates believe will lead to improvements in the techniques and procedures used by African SAIs in auditing public finances.
These discussions also showcased the maturity of the African SAIs in relationship to the current African political context, marked on the one hand by the founding of the African Union and, on the other, by the pressing, commonly shared demand to establish the rule of law, an independent judiciary, transparency in the management of public funds, and sustainable development.
After these themes had been discussed, the Assembly adopted a document called “The Tripoli Declaration” containing the major conclusions and recommendations, which are summarized below. The conclusions and recommendations were adopted by the delegates at the conclusion of the Assembly on September 14, 2002.
Theme I: The Role of SAIs in Good Governance (Rapporteur: Cameroon)
The delegates acknowledged that SAIs can play a key role in the good governance process by fulfilling a variety of functions, notably:
- the auditor-watchdog of legality, being involved in examining all legal aspects related to administrative and financial management and other matters;
- auditor–partner, assisting government managers in establishing quality management in the public sector; and
- auditor–facilitator, contributing to the reflection on major reform programs.
Recommendations on this theme included the following:
1. SAIs’ independence should be upheld so that they can better perform their roles.
2. SAIs should extend the scope of their audit approaches to cover, in addition to financial and conformity audits, efficiency, effectiveness, and economy aspects of government expenditures.
3. SAIs should have adequate staffs whose skills and abilities are enhanced by providing them with professional training so that they can successfully perform their new, somewhat different roles.
Theme II: SAIs and Internal Audit Systems (Rapporteur: Gambia)
The delegates emphasized the importance of internal audits in detecting and preventing fraud. Internal audits complement the role of SAIs in identifying weaknesses in internal controls and in the overall execution of the SAIs’ statutory responsibilities. Key recommendations related to this theme included the following:
1. SAIs should sensitize relevant authorities about the need to create an adequate legal framework to compel public entities to put in place reliable and effective internal audit systems.
2. In assessing the internal control systems of public entities, SAIs should protect their independence and freedom. Staff heading internal control bodies should report directly to the head of department, ministry, or institution and should also maintain their independence and objectivity.
3. SAIs should prepare and update guides, manuals, and working documents relating to strengthening and evaluating internal control systems. SAIs should develop and enhance methods of evaluating internal control systems and provide relevant training to audit staff.
4. Internal audit bodies should be required to provide copies of their reports to SAIs, who, in turn, should organize seminars at the national level for various stakeholders in public entities to increase awareness and implementation of sound internal control systems within public entities.
5. SAIs should review the technical competence and professionalism of internal audit staff to ensure that they comply with acceptable standards so that they can produce high quality reports and recommendations and ensure overall effectiveness.
Theme III: Audit of Grassroots Communities (Rapporteur: Ethiopia)
Given the importance of decentralized local governments in the economic development and democracy in most African states, delegates recommended that SAIs conduct regular audits of these communities. Other recommendations included the following:
1. Government authorities should support grassroots communities in performing their tasks by providing them with necessary human and financial resources.
2. SAIs should develop effective programs to review and follow up the performance of grassroots communities.
3. SAIs should develop positive working relationships with stakeholders by submitting to them timely reports so that they can take appropriate actions based on recommendations contained in the reports.
4. SAIs should carry out and report on performance audits of grassroots communities so that they can make recommendations dealing with efficiency, effectiveness, and economy issues.
The 9th AFROSAI general assembly also recommended that African governments
- consider the recommendations in the “Tripoli Declaration” and encourage specialized international and regional organizations to support SAIs in their efforts to promote good governance in African countries;
- act to consolidate the institutional, material, and financial status and mandates of SAIs;
- be aware that efficient audit is indispensable to the exercise of good governance in the management of public property just at it is an important determinant of the credibility of government; and
- clearly subscribe to the basics of good governance: transparency in public management, accountability, and mass participation in decision-making.
Concluding the General Assembly
For the 10th General Assembly in 2005, the delegates elected Ivory Coast as the host country and chose the three technical themes: SAI independence, audit of privatization, environmental audit. The General Assembly also decided on the new composition of AFROSAI Governing Board: Libya – President; Burkina Faso – First Vice President; Ivory Coast—Second Vice President; General Secretary—Togo; and Algeria, Cameroon, Zambia, Tunisia and Egypt—members.
The Assembly also elected new external auditors for AFROSAI for the financial years 2002-2005 and admitted new members (the Audit Courts of the Monetary and Economic Union of West Africa and the Monetary and Economic Union of Central African Countries).
Social Activities
Apart from business sessions, the Libyan SAI organized various cultural and social activities for the delegates, which included visits to the main features of Tripoli and the cultural and industrial achievements of the Great Libyan Jamahiriya. These activities permitted delegates to interact and learn more about the Libyan people.
For additional information, contact: Libyan Arab Jamahiriya, P. O. Box 906, Tripoli; telephone: ++218 (21) 36 11 515; or fax: ++218 (21) 444 68 33.