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International Cooperation

Joint Audit with Russian SAI


Objective: assess the deliver and efficient use of funds given by the Russian Federation, in the form of cash and in-kind donations, 2012, to build the high school in Bethlehem. Assessment also intends to ensure that spending follows provisions of effective laws, regulations, decisions, instructions and terms of grant, in addition to principles of sound performance and that available resources are used reasonably, effectively and efficiently.

Bilateral audit undertaken by SAACB is an urgent need as these grants presented to the Palestinian people on regular basis. SAACB is keen to undertake powers (reviewing grants and donations given to audited entities, spending procedures, agreement with laws) and support accountability and transparency as the supreme audit institution of Palestine. SAACB is also keen to guarantee fair and legitimate spending, and that spending has been done according to law and international standards, especially the INTOSAI’s.

Joint audit has been undertaken in 2014 for the third time on the Russian grants of 2012, where joint audit has taken distinctive form, whether domestically or internationally, as it is regarded historical precedent.

MOE Five-Year Plan, Audit Team Commences Action


SAACB started supervising audit of Education Development Strategic Plan according to the Joint Finance Agreement (2008-2012) made between PNA and donors. The audit will be carried out through procedures of contracting, supervision and follow up to work performed by an audit firm, and credible complete worksheets and guidelines will be reviewed, and then opinion will be expressed on findings.

Based on JFA, TOR, international public sector audit standards and INTOSAI standards, the audit firm communicated with SAACB in each stage of work, set audit report of 2013 and presented it to SAACB to express opinion, as stated by requirements, legal due  process, JFA and TOR.

Opinion expressed by SAACB is significant as it enhances integrity and credibility in actions of MOE, and presents reasonable guarantee on audit findings. Moreover, it ensures that resources given by finance partners are used reasonably, effectively and efficiently.



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