The joint IPU-IDI workshop on Public Engagement marked a historic first-time occasion for CAROSAI engagement with regional members of Parliaments.

SAI Leadership and Parliamentarians come together for Sustainable Performance Audit Practices at the High-Level Dialogue on SAI-Parliament Cooperation, Manila, Philippines on 2–3 December 2024.

Supreme Audit Institutions (SAIs) are cornerstones of accountability, operating within legal and constitutional frameworks that define their mandates. Yet, maintaining their independence in an ever-evolving governance landscape requires robust legal support and innovative solutions. The 2nd LEGSAI Initiative Meeting of Experts, hosted by SAI Poland (NIK) and the INTOSAI Development Initiative (IDI), in Warsaw, Poland from 26–29 November 2024, brought together global experts to advance this critical agenda.

Setting the Stage

The workshop opened with remarks by the Auditor General of SAI Poland, who emphasized the integral role of legal frameworks in upholding SAI independence. Against the historic backdrop of Warsaw, participants embarked on a four-day journey of shared learning, addressing challenges and strategies to strengthen the "independence immune system" of SAIs through their legal units.

Key Themes and Discussions

The sessions covered a range of timely and impactful topics, including:

1. Strengthening Legal Frameworks
Experts from regions including EUROSAI, AFROSAI-E, PASAI, and OLACEFS highlighted the importance of monitoring legislative developments and proactively enhancing legal frameworks. Insights from New Zealand and Poland showcased innovative approaches to integrating legal services into SAIs' operational strategies.

2. Navigating Legal Reforms
Participants examined the art and science of conducting legislative reforms in complex environments. Case studies from South Africa and Georgia illustrated how consensus-building and model provisions can serve as tools for progress.

3. Engaging with the Judiciary
Discussions turned to the judiciary’s pivotal role in protecting SAI mandates. Experts outlined strategies for leveraging legal remedies to resolve institutional conflicts and secure financial autonomy, drawing on examples from Papua New Guinea, The Gambia, and South Africa.

4. Overcoming Barriers to Information Access
In the digital age, unrestricted access to information remains a fundamental right for SAIs. Participants debated the challenges posed by e-governance systems and shared emerging trends on how legal expertise can mitigate these barriers.

Collaboration and Outcomes

The workshop fostered a collaborative spirit, with participants engaging in group discussions to synthesise insights and chart a path forward. Some of the key outcomes included:

• Recognition of Legal Units as critical to SAI independence and operational resilience
• Agreement on the need for regional networks of legal experts to share resources and advocate for SAI independence
• Drafting of guidelines and training materials tailored to the needs of legal staff within SAIs

Moving Forward

As part of the broader LEGSAI Initiative, this workshop revisited the essential role of legal units as proactive defenders of independence. By equipping SAIs with the tools and expertise to navigate legal complexities, the LEGSAI initiative aims to fortify the foundations of accountability worldwide.Our heartfelt thanks go to NIK for its hospitality and leadership, as well as to the dedicated experts who contributed to this event. As we continue this journey, we invite SAIs, donors, and stakeholders to join us in advancing this important work on proactive advocacy for SAI independence.

Stay tuned for more updates and resources from the LEGSAI Initiative as we continue to build resilient and independent institutions together.

This month, stakeholders from civil society and integrity institutions have been making significant strides in promoting good governance and accountability in Malawi. Part of the CADRE GFP Project, two workshops held in Lilongwe brought together key stakeholders to address critical aspects of public financial management. The focus? Strengthening partnerships between accountability actors and equipping civil society actors to utilize tools to drive transparency and accountability. 

Learn more about the outputs and highlights by reading a summary of the takeaways from both workshops below:  

Workshop 1: Framework for National Audit Office and Civil Society Collaboration   (November 4–8, 2024) 
The first workshop aimed to develop a framework to enhance collaboration between the Malawian National Audit Office (NAO) and civil society organisations (CSOs). Building on insights gathered from a previous joint workshop held in Lusaka, Zambia, participants from both the NAO and key CSOs in Malawi crafted a draft framework outlining principles, roles, and strategies for sustained engagement between the NAO and CSOs. 

Key Takeaways: 

• Comprehensive Framework: Participants outlined roles, responsibilities, and methods for CSOs to effectively engage in audits 

• Practical Strategies: Discussions highlighted the importance of legal, institutional, and ICT considerations to support collaboration 

• Global Best Practices: Case studies provided by Transparency International and IDI enriched the framework with proven strategies 

Workshop 2: Building CSO Capacity to Track Audit Recommendations (November 11–13) This follow-up workshop tackled another pressing issue for SAIs: the effective implementation of recommendations from the Auditor General’s report. It focused on equipping CSOs with skills to analyse, track, and advocate for the adoption of these recommendations. 

Key Takeaways: 

• Enhanced Skills: Participants gained the ability to dissect an audit report and monitor the progress of its recommendations 

• Advocacy and Communication: Sessions emphasized crafting impactful strategies to engage stakeholders and drive accountability 

• Collaborative Networks: The workshop fostered partnerships among CSOs, creating a united front to follow up on audit recommendations 

The Broader Impact 
These workshops are a testament to the power of collaboration in governance. Attended by global leaders in the transparency space, such as Transparency International, and key CSOs in Malawi, such as Basel Institute on Governance, the Initiative for Climate Action and Development (ICAD), African Institute of Corporate Citizenship, and Malawi Economic Justice Network, the information shared will empower CSOs to strengthen their partnerships with the NAO. Indeed, Malawi is taking bold steps towards a more transparent and accountable use of public resources and is better enabling stakeholders to engage in the budget cycle. 

Looking Ahead 
The momentum generated by these workshops is just the beginning. The draft collaboration framework and CSO advocacy strategies, as part of the ongoing CADRE GFP project, will be refined and implemented in 2025, ensuring lasting impact. Malawi's journey in transparency and accountability continues to offer valuable lessons for other stakeholders involved in building stronger and more united integrity systems.  

Join the Conversation 
How can we further promote collaboration and accountability in public audits? Learn more about the CADRE GFP project here. 

IDI’s Board approved the Operational Plan and Budget for 2025 in its meeting on 27 November 2024.

Join us at the upcoming webinars “Auditing SDG implementation – Introducing frameworks to audit Policy Coherence and Leave No One Behind.” 

Join us at the upcoming SAI Innovation Marketplace Webinar, “How AI Will Transform SAI Audit Practices" on 26 November 2024.

The effective strategic management of Supreme Audit Institutions (SAIs) is essential for fostering accountability, inclusion, and public trust. By enhancing governance and service delivery, SAIs bring tangible value to citizens.

The five-day Experience and Lessons Learned Workshop on "Enhancing Transparency and Accountability Through Collaboration," held from October 14-18, 2024, in Lusaka, Zambia, concluded with promising outcomes for the future of public financial management in the region. 

Co-hosted by the INTOSAI Development Initiative (IDI) and the Office of the Auditor General of Zambia, with support from the Swiss State Secretariat for Economic Affairs (SECO) and the Ministry of Europe and Foreign Affairs of France, the event brought together participants from supreme audit institutions (SAIs) and civil society organisations (CSOs) to strengthen collaboration in the audit process. Key participants included the Office of the Auditor General of Zambia, Transparency International Zambia, the National Audit Office of Malawi, and the African Institute of Corporate Citizenship (AICC). Speakers from countries with successful Citizen Participatory Audit (CPA) models, such as Kenya, Uganda, and Nigeria, joined to provide their expertise.  

Workshop Focus: Building Effective SAI-CSO Collaborations 

The event focused on fostering a greater understanding of how SAIs and CSOs can collaborate effectively in the audit process, with a particular emphasis on promoting transparency and accountability in public resource management. Participants explored the vital role of both SAIs and CSOs in the PFM cycle and discussed practical mechanisms for collaboration, including legal and institutional considerations. 

In his opening remarks, Ola Hoem, IDI’s Deputy Director General, emphasised the importance of citizen engagement: "This workshop presents a tremendous opportunity for us to develop actionable strategies that aim at strengthening citizen participation in the audit process, particularly for Malawi and Zambia." Hoem also acknowledged the key contributions of SAIs from Kenya and Uganda, along with CSO partners like Transparency International and PLSI, whose insights would be instrumental in enriching the discussions.The Auditor General of Zambia also highlighted the crucial role of CSOs in holding government institutions accountable, stating, "The partnership between my office and civil society organisations is not just beneficial; it is crucial in the PFM cycle. CSOs serve as the watchdogs of governance, ensuring public resources are managed effectively and transparently." 

Developing the Citizens Participatory Audit (CPA) Framework 

Throughout the workshop, participants engaged in interactive sessions aimed at developing a draft CPA framework, which is intended to guide future collaborations between SAIs and CSOs in Zambia and Malawi. Group work sessions led by experts from PLSI, Transparency International Kenya, and SAIs from Kenya and Uganda were pivotal in shaping the framework's foundational elements. PLSI showcased its pioneering work in Nigeria, where it has successfully used Artificial Intelligence (AI) to enhance civic participation in audits. The "Value for Money" case study provided good insight into how technology can drive citizen participation and accountability. PLSI also pledged to support the development of CPA frameworks in Zambia and Malawi, with an emphasis on adapting successful models to local contexts. 

Commitment to Ongoing Collaboration  

As the workshop concluded, participants expressed a strong commitment to refining and implementing the CPA framework. The closing discussions reiterated the importance of sustained collaboration between SAIs and CSOs, and how these partnerships could contribute to better governance across the region. The Auditor General of Zambia captured the sentiment of the event: "This workshop is a pivotal moment for us. The knowledge and strategies we gain here will feed into our goal of creating a comprehensive citizen participatory audit framework that strengthens accountability and transparency in Zambia." 

This workshop represents a step forward in IDI’s mission to empower SAIs and CSOs to work together in fostering transparency, accountability, and good governance across Africa, especially through the targeted activities featured in initiatives like SPMR ACT and the CADRE Project. The collaboration connected accountability actors from all over the continent and began building the foundation for long-term partnerships that can continue to impact public financial management positively in the coming years. 

On October 15, 2024, the INTOSAI Development Initiative (IDI) and the Audit Office of Cyprus co-organised the High-level Event on SAI Independence in Pafos, Cyprus. Welcoming representatives from supreme audit institutions (SAIs) across the European Union, the event focused on the vital role of SAI independence in promoting good governance, better oversight and the upholding of the rule of law.

The day began with a welcome address from Andreas Papaconstantinou, Auditor General of SAI Cyprus, followed by a dynamic program of presentations and discussions. Key moments from IDI’s participation at the event are featured below:

The Importance of Independence in the European Context

IDI played a central role in the discussions while presenting its latest Global Stocktaking Report (GSR) and provided expert insights on the SAI Rapid Advocacy Mechanism (SIRAM) process—IDI’s response tool for addressing threats to the independence of oversight institutions. Einar Gørrissen, Director General of IDI, presented findings from the 2023 GSR, focusing on the current state of SAI independence worldwide, not least the rising threats faced in European countries. The insights highlighted both the progress and the continuing challenges SAIs face in achieving and maintaining autonomy.

Additionally, Freddy Ndjemba (pictured above), Senior Manager at IDI, provided an in-depth look at SIRAM, sharing case studies and lessons learned from various countries. With growing democratic backsliding, these insights underscored the increasing need for international collaboration to protect and enhance the independence of SAIs.

Another key message throughout the event was the critical importance of maintaining SAI independence in accordance with international frameworks and EU law. Androulla Ioannou, Deputy Director for the Joint Audit Directorate for Cohesion at the European Commission, emphasised that independent SAIs are essential for safeguarding governance and the rule of law within the European Union. She noted that independence is not only a value, but a legal principle embedded within the EU Acquis Communautaire, which underpins the EU’s legal framework.

Through IDI's interventions and dialogue with key partners, many participants from SAIs across Europe gained valuable new knowledge on how to strengthen their independence and enhance their roles as guardians of accountability.

Challenges and Opportunities: Insights from the SAI of Cyprus and OECD/SIGMA

One of the key sessions of the event focused on the current state of SAI independence in the EU and ongoing global efforts to strengthen it. A highlight included a presentation by Markella Koukkoulli from the Audit Office of Cyprus, who shared the results of a recent survey on SAI independence in EU countries. The survey examined the involvement of SAIs in the European Commission’s Annual Rule of Law Report and revealed areas where stronger participation could strengthen governance. This was followed by a presentation from Ms. Bianca Brétéché of OECD/SIGMA, who discussed the ongoing IDI-OECD Global Project on SAI Independence. The project, a collaboration between IDI, OECD, and IMF, aims to bolster SAI independence globally by addressing common challenges and promoting best practices.

Ensuring compliance with INTOSAI Principles is crucial to build efforts to protect SAI independence going forward. At the event, discussions focused on the alignment of EU SAIs with INTOSAI principles and the need to ensure compliance with international standards. Participants explored practical ways to assess and improve the compliance of SAI legislation with these principles as stipulated by the EU Acquis Communautaire. 

In a step forward for the SAI community, there was agreement to explore the possibility of systematising EU SAIs' involvement in the preparation of the European Commission’s Annual Rule of Law Report. By formalising this participation, the EU can better ensure that independent SAIs play a central role in upholding transparency and accountability across member states.

Reinforcing Independence for Better Governance

The conclusion of the event made one priority clear: strengthening the independence of SAIs remains critical to advancing good governance and the rule of law in Europe. The High-Level Event in Cyprus provided a platform for SAIs and EU institutions to come together, share insights, and commit to further collaboration in promoting SAI independence. With the leadership of IDI, the Audit Office of Cyprus, and other key partners, this event marked an important step in ensuring that independent SAIs continue to serve as pillars of accountability across EUROSAI and the European Union.

Enhancing HR Governance in Francophone African SAIs: TOGETHER HRM Review & Planning Workshop in Djibouti

On 24-27 September 2024, IDI and Transparency International Zambia held an impactful four-day workshop in Zambia as part of the CADRE Project.