Supreme audit institutions (SAIs) are the lead public sector audit organisation in a country. Their main task is to examine whether public funds are spent economically, efficiently and effectively in compliance with existing rules and regulations. This guide focuses on how development partners can better support SAIs. But it can also be applied when considering how to better support sub-national audit institutions.
The guide highlights the need for development partners to build stronger links to SAIs and their key stakeholders so that they can understand better what is needed. Further key lessons are to:
- Develop and support long-term capacity development projects for SAIs based on detailed assessments of political context and well developed strategic plans
- Engage SAIs to audit development partner-supported projects – providing coaching and training support where needed
- Advocate on behalf of SAIs with developing country governments, parliaments, civil society organisations and others – helping raise the profile of SAIs and encouraging use of their findings to achieve beneficial change in the use of public resources
- Utilise the results of SAI audits in discussions with ministries of finance and spending ministries – particularly in key poverty alleviation areas such as education and health but also in ministries that impact on wealth creation such as public works and customs – to help ensure that an SAI’s work is used to achieve beneficial change.
It is important to recognise, however, that a developing country’s capacity in terms of supreme audit and oversight does not depend only on the institutional and individual capacities of the SAIs themselves. It also depends on the broader context as well as societal capacities as a whole, and the capacities of civil society, parliament, and the executive.
