Identifying and managing budget credibility risks through external audits

Strengthening Budget Credibility through External Audits: Webinar Series
February 01, 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).


Claire Schouten

Senior Program Officer, Advocacy, International Budget Partnership

Claire joined the International Budget Partnership in 2014 and specializes in integrity, transparency, accountability, and participation in public resource management. She has worked with civil society, governments, business, and donors on organizational development, action learning, monitoring and evaluation, and policy guidance.  Claire has more than 12 years of experience in governance and development in Africa, the Caribbean, Central and Southeast Asia, and the Middle East.

Prior to joining non-governmental organizations, Claire worked with the United Nations Mission in the Democratic Republic of Congo, the United Nations Volunteers External Relations Group in Bonn and Representation Office in New York, and the Ministry of National Defence in Canada. She has a Masters degree in Development Management from the London School of Economics and Political Science and a Bachelor of Arts in Industrial Relations from McGill University in Montreal, Canada. Claire has published research on social accountability in situations of conflict and fragility, drivers of change, and budget accountability in the Democratic Republic of Congo, and ICT for Open Contracting. Claire is fluent in English and French.

Event Resources

Handbook presentation Webinar series Session 1 Feb 1 2024

pptx, 4.25 MB

Josephine B. Manalo SAI Phillippines Presentation

pdf, 0.27 MB

Aurich Champagnie SAI Jamaica_Budget Credibility Risk_Webinar Feb 1 2024

pptx, 0.64 MB

Peter Oyo Mugenyi OAG Uganda Budget credibility at the whole of Government level

pptx, 0.05 MB
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