GSAI – Global SAI Accountability Initiative
Guided by its mission to promote effective management of public assets through independent assurance, SAI Belize currently operates under its 2021–2025 Strategic Plan, which is anchored on four pillars: Independence, External Communication and Cooperation, Professional Development, and Institutional Development. While the SAI continues to make progress, it faces capacity challenges, particularly audit backlogs arising from the delayed submission of financial statements. To strengthen its performance and institutional capacity, SAI Belize is partnering with the Comptroller and Auditor General of India and the Audit Department of Jamaica under the GSAI program. A new Strategic Plan for 2026–2030 is currently being finalised to build on these efforts and guide the next phase of organisational development.
INTOSAI Region: CAROSAI
Key Components of Support
C1. Improved Audit Quality and Digitalisation of Audit Processes
SAI Belize is enhancing audit quality by adopting ISSAI-compliant methodologies and integrating digital audit management tools. Over the next two years, the focus is on conducting fully digital compliance, financial, and performance audits. With manuals already developed and reviewed, the SAI aims to transition from hybrid to fully digital audit processes for greater efficiency and assurance quality.
C2. Human Resources and Digitalization of Records Management Information System
This component aims to modernize HR and records management through full digitalization. A digital archiving manual and HR management system will be introduced, ensuring efficient storage, retrieval, and processing of personnel and institutional data. By 2026, SAI Belize expects to have a functional digital HR and records management system and a comprehensive HR Strategy guiding staff development.
C3. Stronger SAI Independence
To reinforce its independence, SAI Belize is pursuing amendments to the Finance and Audit Reform Act (FARA), 2020, to allow the publication of its audit reports. Key steps include identifying legislative gaps, developing a cabinet paper for proposed amendments, and presenting it to the National Assembly by 2027. These reforms aim to enhance transparency and strengthen the SAI’s constitutional position.
C4. Stakeholder Engagement with the Executive and National Assembly
SAI Belize seeks to strengthen collaboration with the Executive and the National Assembly to improve understanding of audit roles and follow-up on audit findings. A new stakeholder engagement plan will guide this process, emphasizing dialogue, awareness campaigns, and discussions of backlogged reports with parliamentary committees such as JPAC.
C5. Strategic Management
The SAI is institutionalizing performance monitoring and reporting through new strategy monitoring tools and processes. A comprehensive monitoring framework and quarterly reporting system will ensure accountability and track progress on strategic goals. Regular activity reports will support evidence-based decision-making and continuous organizational learning.
C6. Project Management
This component focuses on establishing structured project management routines to strengthen coordination and delivery of program activities. Regular progress meetings, annual steering committee sessions, and systematic reporting will guide implementation. The aim is to ensure timely execution of at least 80% of planned activities and improved partnership alignment under the GSAI program.
TESTIMONIALS
SAI India places great importance on international cooperation and aspires to contribute to the global audit community with our strengths.
We are delighted to partner with SAI Belize in their endeavour to enhance their skills through strategically based capacity development support. We applaud the earnest efforts of IDI in developing framework of Global SAI Accountability Initiative (GSAI), which has made this collaboration possible.
The GSAI Project for SAI Belize covers in a holistic way the main strategic priorities of the organisation. Ambitious results in audit quality and digitalisation of audit processes, SAI Independence, and stakeholder management, amongst other areas have been formulated, and I strongly believe that by applying principles of ownership, mutual accountability and coordination among the partners, the Project will demonstrate significant progress and achievements in this first implementation phase.
GSAI BELIZE IN ACTION
IMPLEMENTATION PARTNERS
KEY DOCUMENTS
GSAI BELIZE IDI MANAGER
Anne Leliepault
SAI Governance Department