Audits, however, continue in some to be conducted without financial statements. If recommendations are not complied with during the following year, sanctions can be applied. Audit methodology and Documented methodology on implementation international standards Increase / enhance capacity for performance audit Lack of follow-up action on Legal obligation for the accounting recommendations officer to respond on the findings within 6 months of the report. (Tanzania) Backlog in the discussion of the PAC reports in Parliament Strict reporting deadlines as in the Revised legislation / reporting deadlines case of the Ghana audit--7000 public entities in 3 months with 1100 audit Raising awareness about the SAI’s staff. challenges and achievements via reports on its own position Increase capacity of the SAI Audit backlogs (non-timely Strategies to address backlogs of financial statements) Increase capacity of the SAI Weak internal audit Methodologies Coordination of activities Additional issues Little cooperation between Parliament Examples of Burkina Faso, Cape Verde by Francophone and the Finance Commission Audit of the SAI on the public reports countries Working session between SAI, MF and Debate only relates to presentation of PAC in order to follow up the report the PAC’s report ex-ante with recommendations. During plenary discussions the African SAI provided a good example of communication practices such as reporting on root causes of financial misstatements and errors etc. in audit reports. Overall, an increased level of cooperation among SAIs and more sharing of good practices should be promoted. Anti-Corruption Agencies Challenges Good Practices No power of prosecution in some countries, for Directors of Public Prosecution should be given a example, in Nigeria deadline to respond to investigative reports submitted by the ACA No uniformity in practices ACAs should have the power to prosecute Delay in judicial procedure Establish special courts for corruption cases
Audits, however, continue in some to be conducted without financial statements. If recommendations are not complied with during the following year, sanctions can be applied. Audit methodology and implementation Documented methodology on international standards Increase / enhance capacity for performance audit Lack of follow-up action on recommendations Backlog in the discussion of the PAC reports in Parliament Legal obligation for the accounting officer to respond on the findings within 6 months of the report. (Tanzania) Strict reporting deadlines as in the case of the Ghana audit--7000 public entities in 3 months with 1100 audit staff. Revised legislation / reporting deadlines Raising awareness about the SAI’s challenges and achievements via reports on its own position Increase capacity of the SAI Audit backlogs (non-timely of financial statements) Strategies to address backlogs Increase capacity of the SAI Weak internal audit Methodologies Coordination of activities Additional issues by Francophone countries Little cooperation between Parliament and the Finance Commission Debate only relates to presentation of the PAC’s report ex-ante Examples of Burkina Faso, Cape Verde Audit of the SAI on the public reports Working session between SAI, MF and PAC in order to follow up the report with recommendations. During plenary discussions the African SAI provided a good example of communication practices such as reporting on root causes of financial misstatements and errors etc. in audit reports. Overall, an increased level of cooperation among SAIs and more sharing of good practices should be promoted. Anti-Corruption Agencies Challenges Good Practices No power of prosecution in some countries, for example, in Nigeria No uniformity in practices Directors of Public Prosecution should be given a deadline to respond to investigative reports submitted by the ACA ACAs should have the power to prosecute Delay in judicial procedure Establish special courts for corruption cases
Report-for-Africa-Region-Workshop_Final_Eng_Apr2010.docx