The AFROSAI 2017/18 Coordinated Audit on Corruption as a driver of Illicit Financial Flows

Report ID: 234

In 2017, members of the AFROSAI from South Africa, Senegal, Togo, Tanzania, Kenya, Niger, Uganda, Sierra Leone, Zimbabwe, Chad, Côte d’Ivoire and Liberia undertook a coordinated audit, focusing on corruption as a driver of Illicit Financial Flows, especially on Asset Declaration and Public Procurement Systems which was completed in April 2018. 

On the topic of Asset Declaration Systems, the audit revealed that:

• Systems have been put in place in all but one country, but they differ substantially.
• There is a need to revisit the regulatory frameworks.
• The sanction regime needs to be strengthened and fully applied.
• In most countries, the verification of declarations needs to be urgently improved.
• Public accessibility of declarations needs to be reconsidered.

On the topic of Asset Declaration Systems, the audit revealed that:

• Systems have been put in place in all countries with regulatory frameworks that provide for transparency.
• Public procurement systems need to deliver on competitiveness and efficiency.
• Conflicts of interest in public procurement need to be better managed.
• Inclusion of procurement officials in asset declaration regimes is essential.
• Corruption reporting mechanisms need to be made fully operational.
• Oversight over procurement, including follow up and sanctions, must be strengthened.
• Capacity for implementation of procurement laws and regulations is weak.

The overall conclusion of the AFROSAI 2017/18 Coordinated Audit on Corruption as a driver of Illicit Financial Flows:

• The Governments audited have made substantial progress in putting the asset declaration and procurement systems required by AUCPCC and UNCAC in place. It is now imperative to improve their operations.
• As an overarching finding, it is imperative to strengthen the controls of these systems, whether it is the verification of asset declarations, the procurement audits by oversight bodies or the control of declarations of conflict of interest in procurement. These controls combined with adequate sanction regimes must be put in place to prevent impunity.
• Supreme Audit Institutions are essential actors in providing recommendations for improving these and other public finance systems. Their role in national governance systems should therefore be strengthened.

Auditoría Coordinada de Energías Renovables

Report ID: 245

La Organización Latinoamericana y del Caribe de Entidades Fiscalizadoras Superiores (OLACEFS), por medio del Grupo de Trabajo de Auditoría de Obras Públicas (GTOP), escogió el tema energías renovables en el sector eléctrico para la realización de una auditoría coordinada.

Participaron en los trabajos conjuntos las Entidades Fiscalizadoras Superiores de doce países (Brasil, Chile, Colombia, Costa Rica, Cuba, Ecuador, El Salvador, Guatemala, Honduras, México, Paraguay y Venezuela). Ello hizo posible promover un intercambio de informaciones sobre las políticas energéticas adoptadas en cada país y una posterior consolidación de los resultados de la auditoría, con el propósito de contribuir con la mejora de las estrategias dirigidas hacia la expansión de fuentes limpias en la matriz eléctrica.

El objetivo de la auditoría fue realizar un diagnóstico sobre políticas públicas e inversiones relacionadas con la expansión de las energías renovables en el sector eléctrico en los países participantes de la región de América Latina y el Caribe, en especial identificando buenas prácticas y oportunidades de mejora en dichas políticas, de manera que se contribuya al alcance de los compromisos asumidos por medio de los Objetivos de Desarrollo Sostenible (ODS) y del Acuerdo de París.

Los objetivos específicos que abordó la auditoría coordinada fueron:

1) Identificar la situación actual de la matriz eléctrica en cada uno de los países miembros participantes de la OLACEFS;

2) Evaluar si existen políticas públicas establecidas para el alcance de los compromisos nacionales y/o internacionales asumidos para la expansión de las energías renovables en el sector eléctrico, en especial para el logro de los Objetivos de Desarrollo Sostenible y del Acuerdo de París;

3) Analizar las inversiones en infraestructura para la generación de energía eléctrica sostenible (fuentes hídrica, eólica, solar, biomasa, marea, etc.) y eventuales barreras existentes para la  inserción/expansión de esta infraestructura, sobre todo con relación a los aspectos relacionados a los desafíos operacionales, cuestiones regulatorias, políticas de subsidio y de fomento, seguridad energética, precio de la energía, modulación de las tarifas, entre otros.

Performance Audit Report on the Preparedness for Implementation of Sustainable Development Goals (SDGs)

Report ID: 428

The RAA reviewed the SDGs preparedness activities from the adoption of 2030 Agenda by the UN on 25 September 2015 to 31 March 2018. The RAA conducted the audit from 15 January 2018 to 31 March 2018.The audit team visited and interviewed the relevant officials from the agencies involved in the SDGs, including GNHC, National Statistical Bureau (NSB), Ministry of Foreign Affairs (MoFA), Department of National Budget (DNB), UN Agencies, and Civil Society Organizations (CSOs) in Thimphu.

The RAA adopted system-based and result-oriented approach. The audit assessed the institutional framework, coordination mechanism and information system of the SDGs in Bhutan. The audit also evaluated the initiatives and progressive developments related to SDGs. For this audit, the team has considered whole of government approach (WoA), to determine the baseline conditions which allow for collaboration across and between departments, through institutional arrangements so that the system is rendered inclusive, holistic and coordinated for ensuring effective implementation of SDGs.

Performance Audit of Preparedness for Implementation of Sustainable Development Goals

Report ID: 435

The audit team assessed the level of preparedness of the whole of the government for implementation of Agenda 2030 in the Slovak Republic by analyzing its performance and activities since September 2015. 

A whole government approach requires all ministries and government institutions to work in combination to achieve results that they cannot achieve when acting in isolation. The audit is a combination of system and result oriented approach. The audit evaluated the activities (and outcome of activities) of the respective departments at the audited entities, government council and working groups.

Performance Audit of Preparedness for Implementation of Sustainable Development Goals - Philippines

Report ID: 436

The audit covers the review of initiatives for the preparation of the Philippine Government to implement the 2030 Agenda and the SDGs from October 2015 to March 2018. A system-oriented approach or the examination of the proper functioning of management systems is adopted in combination with the result-oriented approach or assessment whether outcome or output objectives have been achieved as intended or programs and services are operating as intended. As SDGs are integrated and indivisible, their implementation requires a whole of government (WoG) approach. The WoG approach is characterized by outcomes-focused, boundary spanning, enabling and strengthening prevention. It seeks to enable government’s departments and agencies to achieve outcomes that cannot be achieved by working in isolation and to optimize these outcomes by using all the resources at the disposal of the government. Policy implementation goes beyond the remit of a single department or agency, thus, interventions cross agency lines to secure outcome from programs. Its approach to policy is seen as enabling government to address complex policy challenges, use knowledge and expertise within and outside government more effectively, and integrate levels of government in support of more efficient and effective service delivery.