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INCOSAI: Promoting Budget Credibility through External Audits

Handbook by and for supreme audit institutions
September 11, 2022
12:00 am – 12:00 am

 

Supreme Audit Institutions (SAIs) have an important role to play in strengthening the implementation of the Sustainable Development Goals (SDGs). 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. The importance of budget credibility is recognized in SDG indicator 16.6.1, and is relevant across all SDGs.

SAIs, the International Budget Partnership (IBP) and the Division for Public Institutions and Digital Government of the United Nations Department for Economic and Social Affairs (DPIDG/UNDESA) are collaborating to develop a handbook on SAIs’ contribution to strengthening budget credibility through external audits.

During the side event on November 9th, 2022, contributors to the handbook and the global government audit community convened to explore key messages of the handbook and audit practices to assess and address budget credibility. The discussion highlighted lessons learned from current experiences and audit practices related to budget credibility, as well as opportunities to adopt and use the handbook, and further promote and institutionalize budget credibility assessments through external audits within INTOSAI.

 

SPEAKERS

Overview of budget credibility and the handbook (slide 2-4)
Ms. Aránzazu Guillán Montero, Senior Governance and Public Administration Officer, UN DESA.

Recurring audits (slide 5-15)
Mr. Neemias Albert de Souza, Federal Auditor, SAI Brazil

Auditing the public financial management system (slide 16-23) Mr. Thopan Aji Pratama, Senior Auditor, SAI Indonesia and Mr. Ngawa Mphande, Principal Auditor, SAI Zambia

Budget credibility risks across the budget cycle (slide 24-25)
Mr. Mouhcine Hanoun, Magistrate, SAI Morocco

Budget credibility risks at the program and entity levels (slide 26-28)
Ms. Cora’Lea Dela Cruz, Assistant Commissioner, SAI Philippines

Monitoring and follow-up
Mr. Anibal Kohlhuber, Advisor, SAI Argentina

 

INCOSAI Website

Speakers

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).

Ngawa Mphande

Principal Auditor - Forensic Audit Unit, Office of the Auditor General

Mr. Mphande has been working for the SAI for 19 years. He has served as auditor for two audit directorates which are Provincial Appropriation Audits and Specialised Audits Directorates. He also offers audit support to the Public Debt and Investment and Ministerial Audit Directorates on audits that require specialised skills in forensic and investigations. He has also facilitated at workshops on PFM in Malawi and Botswana under the African Organisation of English-speaking Supreme Audit Institutions (AFROSAI-E). He is one of the key members of the team currently conducting the Public Financial Management (PFM) Audit in Zambia.

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.

Anibal Kohlhuber

Office of the Auditor General of the Nation of Argentina,

Mr. Kohlhuber is an auditor in the General Audit Office in Argentina (AGN) and consultant in capacity development for SAIs. He is the former Head of Institutional Relations and Agreements of the General Audit Office of the Nation (AGN) and Advisor to Mr. Jesús Rodríguez (Former President of the AGN). Previously, he was the Deputy Comptroller General of Argentina (SIGEN) and INTOSAI Capacity Development Manager at the INTOSAI Development Initiative (IDI). He is also a founding member of the Argentine Governance Network and Member of the Brazil Governance Network. Mr. Kohlhuber is a public accountant. He studied and served as Deputy Director General of the Master’s Degree in International Government Auditing at the University of Buenos Aires (UBA) and has a Masters in Government Auditing and taught Comprehensive Audit I of the Master’s Degree in Government Auditing at the National University of San Martin. He has also been a Professor in the Postgraduate Programs of University of Buenos Aires (UBA), University of Cuyo- Argentina, and FLACSO.

Moderators

Adelaide Nunoo

Senior Programme Officer, Tax Equity, International Budget Partnership

Adelaide joined IBP in 2024 as a Senior Programme officer with the Tax Equity Project in Ghana.

Before joining IBP, Adelaide worked as an Advisor with the Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) on various public finance programmes in Ghana namely the Good Financial Governance Programme, Governance for Inclusive Development Programme and the Participation, Accountability and Integrity for a Resilient Democracy Programme. She has over 6 years experience designing and implementing robust strategies with civil society organizations (CSOs), academia, government institutions and international organizations on various tax reform topics including gender and taxation, green taxation, tax equity, international tax, informal sector taxation, collaboration between national and local level tax authorities among others. She also served as the Coordinator for the Domestic Resource Mobilization Development Partner Working Group and is interested in encouraging multistakeholder engagement to achieve shared goals in an efficient and effective manner. In addition to her work in development cooperation, Adelaide has held positions in the private sector and public sector.

She holds a B.A. in Economics with a French minor from the University of Virginia and is pursuing an Msc. in Development Finance at the University of Ghana Business School.

Lauren Letizia

Institutional Giving Intern, International Budget Partnership

Lauren joined IBP in June 2024 as an intern for Institutional Giving. She is attending the Walsh School of Foreign Service at Georgetown University, where she will be graduating with a MA in European Studies in May 2025. Lauren has received a BA in History from Gettysburg College, and first became interested in non-profit work and international organizations through her experience studying in Kigali, Rwanda.

Regina Navuga

Tax Manager, Africa, International Budget Partnership
Regina Navuga has recently ( May 2024) joined IBP as the Tax Manager, Africa. She is a policy analyst working on tax justice and related issues. She has more than eight years’ experience of project implementation and management with proven capacity in revenue mobilisation and accountability at sub national, national, regional and global level specifically in the areas of; policy analysis and advocacy and strategic stakeholder engagement, media advocacy and campaigns, capacity building, working with local governments and citizens’ platforms. She has authored and contributed to a number of policy oriented and diverse knowledge products on tax and related issues.
Since 2019, she was the Programme Coordinator, Financing for Development Programme at Southern and Eastern Africa Trade, Information and Negotiations Institute (SEATINI-Uganda), an organisation working to influence trade, investment and fiscal policies and practices to work for the people. She represented the organisation in a number of fora at the national, regional and international level and held various positions on behalf of the organisation including; chairing the East African Tax and Governance Network; a member of the steering Committee-Civil Society Coalition on Oil and Gas; a civil society proxy member on the Uganda-Extractive Industries Transparency Initiative Multi-Stakeholder Group; coordinating activities and mobilising CSOs under the Tax Justice Alliance Uganda to undertake strategic campaigns in the quest for tax justice.

Yinka Babalola

Country Manager, Nigeria, International Budget Partnership

Yinka Babalola joined IBP in February 2024 as the Country Manager for Nigeria. She is an economist with many years of experience in policy making support in the areas of Public Financial Management and Fiscal Policy as well as Macroeconomic Analysis. She previously worked with the Nigerian government as an adviser at the Budget Office of the Federation and the Federal Ministry of Finance. Yinka also consulted with several international development agencies including UNICEF, the World Bank, and the Bill and Melinda Gates Foundation. Yinka has a BSc in Electrical and Electronics Engineering from the University of Ibadan in Nigeria as well as an MSc in Development Economics and a PhD in Economics from the School of Oriental and African Studies (SOAS), University of London. In her last role, she was the Special Adviser on Fiscal and Macroeconomic Policy to the Minister of Finance, Budget, and National Planning in Nigeria. Yinka loves to read books, watch TV and movies in her down time and is also learning French and to play the viola.

Hellen Massawe

Senior Program Officer, Tax Equity , International Budget Partnership

Hellen joined IBP in 2024 as the Senior Program Officer for the Tax Equity Project in Tanzania. She supports pushing for equity in tax practices and reforms through civic engagements. Hellen has a profound understanding of Tanzania’s tax structures and systems, community engagement, coalition building and program development. Prior to join IBP, Hellen has worked with Policy Forum coordinating the Tax Justice Working Group that consists of CSOs as well as managing the implementation of tax projects. To mention a few; the Scaling up Tax (SCUT) supported by Tax Justice Network Africa, Strengthening Tanzanian Civil Society’s Role in Tax Justice supported by the Open Society Initiative for Eastern Africa (OSIEA) and Breaking Barriers, Tax Justice, and Gender Responsive Public Services (2019) supported by NORAD. Hellen Holds a master’s degree in research and public policy from the University of Dar es Salaam and Fundamentals on Social Accountability from the Rhodes University, South Africa. She is passionate about Citizen’s empowerment and social movements that drive equitable policies.

Sri Mulyani Indrawati

Minister of Finance, Indonesia

Sri Mulyani Indrawati earned her bachelor’s degree in Economics from University of Indonesia (1986). She then continued her studies in University of Illinois at Urbana-Champaign, United States and earned her Ph.D. in Economics (1992).

As a specialist in public finance, fiscal policy and labor economics, she was chosen as the Executive Director at the International Monetary Fund from 2002 to 2004. In October 2004, she received her first cabinet appointment as Indonesia’s Minister of Development Planning. In December 2005, she started new post as the Minister of Finance. She was then appointed as the Managing Director and Chief Operating Officer of the World Bank in June 2010. In July 2016, she came back to Indonesian public service as Minister of Finance. In February 2018, she was awarded as the “Best Minister in the World” at the World Government Summit in Dubai. On October 23, 2019, Sri Mulyani Indrawati was reappointed as Minister of Finance in the second term cabinet of President Joko Widodo. In October 2020, she received an award from the Global Markets magazine as the Finance Minister of the Year for East Asia Pacific in recognition of her efforts in handling COVID-19 pandemic in Indonesia.

Event Resources

UNDESA IBP Side event XXIV INCOSAI Handbook Concept Note with Agenda

pdf, 0.19 MB

Budget credibility handbook side event presentation

pptx, 18.26 MB
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