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Institutional Strengthening Project for SAACB

Institutional Strengthening Project for SAACB

The project mainly aims at strengthening institutional capacity of the State Audit and Administrative Control Bureau, where key objective is described as 'improvement of transparency, effectiveness and accountability of the general financial administration system'.

The Bureau also aims through that support –in coordination with donor (EU)- to become an external auditor compatible with INTOSAI standards, with significant institutional capciaty and robust legal framework.

Furthermore, this support is an extension to the first stage of the EU project during 2010-2012, for which value reached approximately 3.7 million Euro, whereas approval has been obtained by EU to project extension (30 months) at 2.5 million Euro. Extension will be undertaken throughout 2014-2017.

First stage of the project came along based on special needs assessment report made by an expert commissioned by EU in 2008. the expert set the report after a thorough consideration of internal/external conditions at the Bureau, review volume of work, tasks and responsibilities held by the Bureau according to its law, and study internal/external environment. The expert came up wuth a series of recommendations on institutional building and staff capacity building, which have been rated within a number of key components. EU, in turn, adopted four of which as set out in the report, so support would be focused with project financing:

  1. Development of auditors' capacity and audit skills.
  2. Development of administrative skills for levels 1 and 2 at the Bureau.
  3. Enhance internal support departments (IT and planning/capacity development).
  4. legal framework for public sector audit, corruption fighting and capacity building at the integrity /corruption fighting strengthening.

EU has contracted with an international audit firm to carry out the first stage according to an international tender. The contract with the firm has been extended to the second stage based on its achievements/performance.

A training program has been set for the project execution stage, which includes a number of training themes that would be undertaken during stage II. However, it should be mentioned that stage I has resulted in a qualitative shift in mode of the Bureau's actions, especially in financial and compliance audit, which granted staff a lot of experience in many fields.


Stage II

Financial & Compliance Audit

Since inception, The project has recruited three experts specialized in financial and compliance audit, where each expert has been assigned to supervise and follow up actions of two audit departments to ensure greater value added. Key achievements include:

-          Review and develop financial audit guideline and worksheets made in stage I.

-          Supervise the balance sheet audit team during planning, execution and reporting.

-          Review compliance audit manual set in stage I. Revision has been finished, so workshops for six audit departments will be held to explain mode of use and key themes of manual.

-          Develop auditor' skills who have been supervised in audit planning, execution and reporting so far according to INTOSAI standards.

IT Audit

An IT audit expert has been contracted, whose key achievements included study/analysis of IT audit gaps. A report on analysis findings and needs was presented, and a two-year training/qualification plan for nine staff members specialized in audit fields above.

Performance Audit

A contract has been made with a performance audit expert, who will be training 12 auditors on the subject. This is the third type of audit undertaken by the Bureau that requires skills different from other types. The expert will execute training plan over 180 work days.

The project has contracted –and will continue to contract- with a number of experts according to the Bureau's training plan (400 workdays) for capacity development in all technical/administrative fields by means of contracting with some short-term experts. In addition to training, the project will hold a number of workshops and a conference on the Bureau's relations with stakeholders to increase knowledge of role it plays, give an introduction to services it provides and methods/standards adopted.

Through support, the Bureau will review experience of counterparts in audit fields by delegating some staff members to training missions abroad.



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