INTOSAI Development Initiative

Supporting effective, accountable and inclusive Supreme Audit Institutions

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Success Story: Strengthening SAI Belize through Peer-to-Peer Collaboration with SAI India

The Office of the Auditor General of Belize (SAI Belize) and the Office of the Comptroller and Auditor General of India (SAI India) have forged a dynamic partnership under the Global SAI Accountability Initiative (GSAI). Funded by the European Union and managed by IDI, this peer-to-peer support development project is designed to support SAI Belize’s strategic priorities, including the digitalisation of audit and HR processes, enhancing SAI independence and its legal framework, and improving stakeholder engagement.

Bhutanese Archer

A Journey of synergy and collaboration

The partnership started in January 2023 through a series of virtual introductory meetings between the two institutions. During this early phase, the SAIs set up a collaboration mechanism and determined key areas of focus for the collaboration.

The collaboration took a significant leap forward in August 2023, when the Comptroller and Auditor General of India visited the Office of the Auditor General in Belize. This visit aimed to refine the cooperation agreement and provide technical support to SAI Belize. The week-long engagement featured:

  • Presentations by the E-Governance Unit and the Accountant General’s Office.
  • Strategic plan revision sessions.
  • A pitching session where SAI Belize showcased its proposals to a panel comprising representatives from SAI India, the U.S. Embassy Belize, IDI, Inter-American Development Bank, CAROSAI, and the European Union.

This milestone visit culminated in the finalization of the GSAI Master Plan for SAI Belize, providing a roadmap for the journey ahead. On December 19, 2023, the Cooperation Agreement between SAI Belize and SAI India was officially signed, marking the start of SAI Belize’s transformation journey.

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Achievements and milestones in 2024

In 2024, the partnership achieved remarkable progress, underscored by the achievements of key milestones. While on a visit to SAI India in August, SAI Belize had the opportunity to observe SAI India’s operations firsthand and collaborate on achieving critical milestones. Key milestones achieved during this period include:

  • Completion of an Advocacy Strategy Paper on SAI Independence – A foundational document to support SAI Belize in strengthening its independence.
  • Completion of Circular Memoranda for Annual Audit Reports and Annual Financial Statements – Establishing a clear framework for timely reporting and improving the follow up of audit recommendations.
  • Root Cause Analysis for Delays in Financial Statement Submission and Non-Publication of Annual Audit Reports – Addressing systemic issues to enhance accountability and transparency.

The Road Ahead

The partnership will continue into 2025 with a primary focus on digital transformation. Key objectives include completing the audit manual, implementing the digitalization of the audit process, and streamlining the digital management of staff records. Currently, SAI Belize is expected to receive grants from donor agencies to supply the essential IT infrastructure required to initiate the digitalization process.

This collaboration exemplifies the power of partnership in driving meaningful change. The continued exchange of expertise between SAI Belize and SAI India highlights the value of peer-to-peer support in achieving transformative results. As the Auditor General of SAI Belize (2023-2024) Ms. Dorothy Bradley stated, “Intentional collaboration uniting audit expertise can foster accountability excellence.” This synergistic partnership has created opportunities and pathways for SAI Belize to enhance not only its technical capacities but also its institutional capabilities.

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