Resumen disponible de este artículo en español al final de la página.
Supreme Audit Institutions (SAIs) are essential pillars of democratic governance. They serve the public by overseeing how governments use resources, safeguarding transparency, and ensuring accountability. However, when SAIs face political or legal interference, their ability to act in the public interest can be seriously undermined.
In a newly published, “Assessment Report on the Allegations of Infringements to the Independence of the Office of the Comptroller General of Costa Rica”, the INTOSAI Development Initiative (IDI) outlines growing concerns about the independence of Costa Rica’s SAI, the Office of the Comptroller General (CGR). This report follows IDI’s standardised SAI Independence Rapid Advocacy Mechanism (SIRAM) approach – a tool designed to proactively respond to threats against the independence of SAIs, using international benchmarks such as the INTOSAI Mexico Declaration on SAI Independence.
The report presents an in-depth, evidence-based assessment of both legal and practical threats to the CGR’s ability to fulfil its mandate. It documents two key areas of concern:
While some of these proposals have been withdrawn or declared unconstitutional, ongoing legislative initiatives continue to pose a risk. IDI collected evidence showing that these reforms appear incoherent and threaten to weaken the CGR’s legal foundation and operational scope.
Both forms of interference—executive and legislative—constitute violations and corresponding threats to Principle 3 of the Mexico Declaration, which states that SAIs must be free from external influence in carrying out their audit mandate.
If left unaddressed, these developments may weaken Costa Rica’s system of public financial oversight, diminishing institutional checks and balances in a time of increasing global concern about democratic backsliding.
The report recommends that:
• The Executive Branch cease public and operational interference in the CGR’s audit work
• Any legislative reforms affecting the CGR should be developed through open, inclusive, and participatory processes that involve the SAI and other key stakeholders
• Reforms should align with international good practices and standards, especially those articulated by the INTOSAI community
These steps are vital to safeguarding the CGR’s independence, thereby reinforcing trust in Costa Rica’s accountability institutions and democratic processes.
This report is part of IDI’s unique SIRAM approach, which features advocacy and assessment tools for broader outreach. This effort aims to ensure that SAIs remain independent watchdogs of public finance, especially in contexts where institutions are under attack. As oversight institutions around the world face increasing pressure, SIRAM provides a vital way to raise the alarm, assess threats, and recommend actionable solutions.
By issuing this report, IDI invites the international community to take these concerns seriously and to continue to stand behind oversight institutions that uphold transparency and accountability.
Click here to read the full SIRAM Report on Costa Rica in English
Haga clic aquí para leer el Informe SIRAM completo sobre Costa Rica en español
Learn more about IDI’s SIRAM Mechanism and SAI independence
Nuevo informe SIRAM revela presiones crecientes sobre la independencia de la Contraloría General de Costa Rica.
El informe recién publicado por la IDI evalúa las amenazas a la independencia de la Contraloría General de la República (CGR) en Costa Rica. Utilizando el Mecanismo de Defensa Rápida de la Independencia de las EFS (SIRAM, por sus siglas en inglés), el informe identifica dos preocupaciones principales: la interferencia del Poder Ejecutivo mediante acusaciones públicas a la CGR y obstáculos operativos a las labores de control, y propuestas legislativas que podrían debilitar el marco jurídico de la CGR.
Ambas situaciones constituyen infracciones y amenazas, respectivamente, al Principio 3 de la Declaración de México de INTOSAI, que garantiza que las Entidades Fiscalizadoras Superiores (EFS) actúen sin influencias externas. El informe recomienda que el Poder Ejecutivo cese la interferencia en la EFS de Costa Rica y que cualquier reforma de su marco legal se lleve a cabo mediante un proceso inclusivo que respete los principios internacionales de independencia.
Este informe es un llamado a fortalecer las instituciones de control en un contexto de creciente presión sobre la democracia y la rendición de cuentas en todo el mundo.
Independence is a critical prerequisite for any SAI to carry out its mandate. Currently, evidence shows that levels of financial and operational independence within institutions are declining in many parts of the world and institutions remain under threat. Given these realities, SAI Independence has been made a key priority in both INTOSAI and IDI’s Strategic Plans and is high on the agenda of development partners. Using the SAI Independence Rapid Advocacy Mechanism (SIRAM), IDI responds to, addresses, and follows up on threats reported to its SIRAM team in collaboration with affected SAIs, accountability networks, and partners.
On 19 June, in affiliation with SAI Poland, IDI held a joint press conference announcing the upcoming release of its SIRAM report, which confirms independence restrictions were faced by the SAI. With the conclusion of this important SIRAM investigation, IDI now releases its official report detailing the limitations imposed on the Supreme Audit Office.
Having found evidence of undue restrictions and institutional interference within the SAI’s operations, this new SIRAM report outlines the findings and conclusions related to the cases, including documentation taken into account during the investigation. Using the frameworks of the Mexico and Lima Declarations, this report provides valuable insights into the current challenges SAIs’ face in upholding their mandate and ensuring transparency within the public sector. The report also gives an official response from IDI to the threats, reported in 2022, by the SAI. By examining these findings, one can gain a deeper understanding of the obstacles faced in combating corruption and ensuring good governance and accountability.
As more SIRAM cases are finalised, reports will be made available as part of the follow-up stage. To learn more, visit the SAI Independence Resource Centre website or our index of past SIRAM Statements on SAI Independence, which includes a library of these reports. Both resources provide documents with key findings and recommendations, highlighting the importance of promoting good governance practices and protecting the independence of all supreme audit institutions.
IDI issues statement concerning developments in Chad following constitutional reform
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The INTOSAI Development Initiative (IDI) has released a statement expressing concern over a potential downgrading of and loss of independence for the Supreme Audit Institution (SAI) of Chad. This follows a constitutional reform by the Chadian government, enacted in May 2018, which appears to downgrade the position of the Court of Accounts by reintegrating it as a Chamber of Account within the Supreme Court instead of a Court of Accounts.
IDI is afraid that this step will limit the independence of the SAI and weaken the positive steps taken in the previous years by Chad to build a transparent, effective, trusted and reliable public-sector accountability system. Such a development is not in the spirit of the INTOSAI Lima and Mexico Declarations, which established principles for the operations and independence of a SAI, as well as UN Resolutions 66/209 and 69/228, which recognized the importance of SAI Independence and encouraged Member States to apply the principles set out in the INTOSAI Lima and Mexico Declarations.
In its statement, IDI encourages the Chadian authorities to follow in the spirit of these declarations and Resolutions, and to take the necessary steps to guarantee the existence of an adequate environment and institutional structure for the Supreme Audit Institution to fully implement and conduct its work.
IDI hopes that this statement, which is the first of its kind for the IDI and INTOSAI community with regards to its content and intended audience, will also help to raise awareness of the importance of SAI independence in all public financial management systems.
The Statement, issued in English and French, was signed on 16th October 2018 by Mr. Per-Kristian Foss, chair of the IDI Board. Full versions of the Statement in both English and French can be downloaded below:
IDI Statement on SAI Chad – English
Déclaration IDI ISC Tchad – français
L’IDI publie une déclaration sur l’évolution de la situation au Tchad à la suite de la réforme constitutionnelle
L’Initiative de développement de l’INTOSAI (IDI) a publié une déclaration dans laquelle elle s’inquiète de la dégradation possible et de la perte d’indépendance de l’Institution supérieure de contrôle (ISC) du Tchad. Cela fait suite à une réforme constitutionnelle du gouvernement tchadien, promulguée en mai 2018, qui semble avoir pour effet de déclasser la position de la Cour des comptes en la réintégrant en Chambre des comptes au sein de la Cour suprême.
L’IDI craint que cette mesure ne limite l’indépendance de l’ISC et n’affaiblisse les mesures positives prises les années précédentes par le Tchad pour mettre en place un système de reddition des comptes transparent, efficace, digne de confiance et fiable dans le secteur public. Une telle évolution n’est pas conforme à l’esprit des déclarations de l’INTOSAI de Lima et de Mexico, qui ont établi les principes régissant le fonctionnement et l’indépendance d’une ISC, ainsi que des résolutions 66/209 et 69/228 des Nations Unies, qui reconnaissent l’importance de l’indépendance des ISC et encouragent les États membres à appliquer les principes énoncés dans lesdites déclarations.
Dans son message, l’IDI a encouragé les autorités tchadiennes à respecter l’esprit de ces déclarations et résolutions, et à prendre les mesures nécessaires pour garantir l’existence d’un environnement et d’une structure institutionnelle adéquats permettant à l’Institution supérieure de contrôle de pleinement mettre en œuvre et mener ses activités.
L’IDI espère que cette déclaration, qui est la première du genre dans la communauté de l’INTOSAI en ce qui concerne son contenu et son audience, contribuera également à sensibiliser sur l’importance de l’indépendance des ISC dans tous les systèmes de gestion des finances publiques.
La Déclaration, publiée en anglais et en français, a été signée le 16 octobre 2018 par M. Per-Kristian Foss, président du Conseil d’administration de l’IDI. Des versions complètes de la déclaration en français et en anglais peuvent être téléchargées ci-dessous:
