Auditing the End-Year Accounts or State Budget 

Strengthening Budget Credibility through External Audits: Webinar Series
February 08, 2024
8:30 am – 10:00 am EST

Virtual Event

Supreme Audit Institutions (SAIs) have a crucial role to play in strengthening the implementation of the Sustainable Development Goals (SDGs) and ensuring that a country’s budget is on track. Checking and reporting on the legality and accuracy of public accounts, as well as the credibility of budgets, can be instrumental in governments delivering on their sustainable development promises and realizing the SDG targets. The importance of budget credibility is recognized in SDG indicator 16.6.1 and is relevant across all SDGs. Lack of credibility of the planning and budgeting processes can compromise the delivery of critical services necessary for attainment of the SDGs, and more broadly inhibit the transformation towards sustainable and resilient societies.

“Strengthening Budget Credibility through External Audits: An Auditor’s Handbook” – the output of a two-year collaboration between Supreme Audit Institutions, civil society, international organizations, and other public finance experts – explores different approaches to auditing budget credibility. Drawing on SAIs’ experience in different regions, the result is a practical overview of existing and potential audit work that can contribute to improving budget credibility.

This webinar series creates a platform where SAIs and other stakeholders can share knowledge and experiences on budget credibility, and discuss the strategies and practical ways in which the approaches illustrated in the handbook can be implemented and institutionalized.

A credible budget is one that is executed according to the plan approved by the legislature at aggregate and detailed allocations. Budget credibility is about upholding government commitments and understanding why governments deviate from these commitments. The credibility of government budgets is a key driver of effective service delivery and public trust in government systems. When budgets are not implemented as planned, spending priorities can shift, deficits may exceed projections, and critical services may be compromised. Budget credibility risks can occur at any stage of the budget process at the whole-of-government level and during the execution of the budget by entities and in specific programs.

This session will focus on budget credibility risks at the whole of government and program/entity levels, and their interlinkages. Building on the experience of different SAIs, the session will discuss how auditors can contribute to identify budget credibility risks at the whole-of-government government and program level and how these risks can be addressed to enhance budget credibility. The session will also provide some key recommendations to advance SAI work in this area.

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Aranzazu Guillan Montero

Senior Governance and Public Administration Officer, United Nations Department of Economic and Social Affairs

Ms. Aránzazu Guillán Montero is a Senior Governance and Public Administration Officer at the Division for Public Institutions and Digital Government in the United Nations Department of Social and Economic Affairs (DPIDG /UN DESA).

Before joining DESA, she was a Senior Program Advisor at U4 Anti-Corruption Resource Centre (Norway) with a focus on mainstreaming anti-corruption into sector programs and strengthening people’s engagement in anti-corruption. Previously, she worked for the World Bank, both in operational work and capacity development, on public sector management reform, transparency, access to information and accountability in Latin America, the Middle East, South Asia and South-East Europe. Aránzazu holds a PhD in Government and a Master in Public Policy from Georgetown University (USA).

Neemias Albert de Souza

Federal Auditor, Federal Court of Accounts of Brazil

Federal Auditor at the Court of Accounts (TCU) since 2014, with experience in the specialized budget-auditing unit. Holds University degrees in Law and in Economics, and a CIPFA Diploma in IPSAS auditing standards. Worked previously at the Office of the Comptroller-General of Brazil (CGU).

Mouhcine Hanoun

Magistrate, Court of Accounts of Morocco

Mr. Mouhcine is a magistrate, first counsel, at the Court of Accounts of the Kingdom of Morocco, where he spent some 16 years. He is currently in charge of controlling the execution of the State budget. He is also a member of the team responsible for implementing the project to certify the State’s accounts. Mr Mouhcine was responsible, between 2013 and 2020, for auditing public entities (ministerial departments, companies and public establishments) involved in certain economic sectors, notably tourism, trade and industry, foreign trade, etc.

Before joining the Court in 2005, Mr. Mouhcine held the position of management controller at the Bureau de recherches et de participations minières (BRPM), a public establishment operating in the mining research and exploitation sector. He is also a part-time lecturer at business and management schools.

Mr. Mouhcine holds a doctorate in auditing and control, obtained in 2010, and a Diplôme des études supérieures approfondies (DESA), in the same discipline, obtained in 2002.

Lasha Kelikhashvili

Head of State Budget Analysis Division, State Audit Office of Georgia

Lasha Kelikhashvili is Head of State Budget Analysis Division, State Audit Office of Georgia. Lasha Kelikhashvili has obtained his master degree in economics from Ivane Javakhishvili Tbilisi State University, where currently he works on his PhD thesis. Lasha is assistant professor at the Business and Technology University. He teaches Managerial Accounting. He has also taken several training and certification courses in the fields of public finance management and financial market analysis organized by Joint Vienna Institute (JVI) and International Monetary Fund (IMF).

Samuel Frimpong

Assistant Auditor General, Ghana Audit Service

Samuel Frimpong-Manso is Assistant Auditor-General (AAG) In charge of Assemblies (Local Authorities and Pre-University and Educational Institutions)- Southern Zone.

Roberto Victer

Federal Court of Accounts of Brazil

Federal Auditor at the Court of Accounts (TCU) since 2014. He was a counselor at the Fiscal Recovery Board, Rio de Janeiro State, from 2017-2018. He was previously a specialist in energy infrastructure, lawyer and engineer. Roberto has a Masters in Public Administration.


Sebastien Lepers

Deputy Director, International Relations Department, Court of Accounts of France

After academic training in the fields of public administration and economic and social sciences, Mr. Sébastien Lepers held during the period 1999 to 2016 various operational functions within the Ministry of Defence (audit, internal control, general administration, public procurement, finance, logistics, secondment abroad in external operations) and then at the French Supreme Audit Institution (SAI) Court of Accounts, from 2016 to 2023 (control, peer review, international cooperation). Within the framework of these various functions, he has already had the opportunity on several occasions to manage the activities of a service, from the design of the work programme to the operational realisation of the various tasks and their follow-up.

He was appointed by North Atlantic Council to the NATO International Board of Auditors (IBAN) as a Board Member for four years from 1 August 2023.

Event Resources

Mouhcine Hanoun SAI Maroc presentation 08022024

pptx, 0.95 MB


pptx, 0.24 MB

Neemias Albert SAI Brazil TCU Presentation

pptx, 0.82 MB

Roberto Santos Victer SAI Brazil TCU Presentation

pptx, 0.38 MB
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