Strengthening the Performance of the Public Financial Management System through External Audits

Strengthening Budget Credibility through External Audits: Webinar Series
February 15, 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 sound Public Financial Management (PFM) system is essential to ensuring an effective state that delivers goods and services to its citizens. Improving the effectiveness of the PFM system can generate widespread and long-lasting benefits and may in turn help to reinforce wider societal shifts towards more inclusive and effective institutions. Supreme Audit Institutions (SAIs) have a crucial mandate to scrutinize government transactions to ensure accountability of public funds. External audits on the performance of the PFM system can shed light on whether and how the institutional arrangements in place are contributing to budget credibility.

This session will discuss the main entry points for SAIs to assess the performance of PFM processes and activities. The session will consider the international standards, available diagnostic tools and methodologies auditors can use and the challenges they encounter when assessing the PFM system. The session will also highlight the benefits and impacts of auditing the performance of the PFM system.

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Nancy Gathungu

Auditor-General, Office of the Auditor-General of Kenya

Ms Gathungu is the Auditor-General of the Republic of Kenya.She was appointed to the position on July 17, 2020. A holder of a Masters of Business Administration (Strategic Management) and Bachelor of Commerce (Accounting), Ms Gathungu is a Certified Public Accountant of Kenya (CPA-K) and a Certified Information Systems Auditor (CISA). She is also a Member of Association of Women Accountants of Kenya (AWAK). She has vast experience in Public Sector auditing, Strategic Management and capacity building for Supreme Audit Institutions.

Ramadhan Nugraha Putra

Auditor, Audit Board of The Republic of Indonesia

Ramadhan Nugraha Putra is a senior auditor at the Audit Board of the Republic of Indonesia (BPK) since 2006. Currently, he has been engaged in wide range of audits on central government financial statement and fiscal policy.

He gains his Master of Accounting from Monash University, Australia. He gets certification on Certified Information System Auditor (CISA) and Certified Forensic Auditor (CfrA). At the international events, he has been involved at the INTOSAI Working Group on Public Debt and UNDESA meetings.

Thopan Aji Pratama

Senior Auditor, The Audit Board of the Republic of Indonesia (BPK RI)

Mr. Thopan Aji Pratama is an active auditor at the Audit Board of the Republic of Indonesia (BPK) joining the office in 2006. He has assumed several roles in audits, the latest being the Audit Supervisor for Financial, Performance, and Compliance Audits on the Ministry of Finance. He also contributed to the Audit of International Atomic Energy Agency (IAEA) Financial Statement from 2016-2019.

Mr. Pratama received his Bachelor Degree in Economics from Mercu Buana University, Jakarta, and a Master of Science in Forensic Accounting from University of Portsmouth in United Kingdom. Additionally, he has quite a few certifications in hand, among others Certified Fraud Examiner (CFE), Certification in International Auditing (CertIA), Certification International Public Sector Accounting Standards (CertIPSAS), and Certified Information Systems Auditor (CISA). With these education and professional qualifications, he has been representing BPK in international meetings such as INTOSAI Supervisory Committee on Emerging Issues, INTOSAI Working Group on Public Debt, and UNDESA.

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.

Sally Torbert

Policy Manager, International Budget Partnership

Sally Torbert joined the International Budget Partnership in August 2017 and is based in Tbilisi, Georgia. As IBP’s Policy Manager, she leads IBP’s Budget Credibility and Debt Accountability initiatives in collaboration with IBP’s country teams and civil society partners.

Prior to joining IBP, Sally worked as a public sector and governance specialist with expertise in public financial management, service delivery, social accountability, and capacity building. She has previously held positions with the World Bank, DAI, UNCDF, and UNDP, supporting public finance and governance reforms in Afghanistan, Lao PDR, Nepal, Mozambique, and Timor-Leste. She holds a BA from Princeton University and a Masters from the Fletcher School of Law and Diplomacy.


Srinivas Gurazada

Head of PEFA Secretariat, Public Expenditure and Financial Accountability Initiative (PEFA)

Mr. Gurazada worked in the Africa region as well as the Global unit of the World Bank prior to his selection as Head of the PEFA Secretariat. He is the Global Lead for Public Financial Management at the World Bank. He has over 25 years’ experience in Public Financial Management and Public Administration. Prior to joining the World Bank, he worked as Accountant General in the Government of India and Advisor to the Minister in the Sultanate of Oman. Mr. Gurazada works on governance issues, ranging from government budget reforms, public financial management, domestic resource mobilization, public sector financial reporting (IPSAS), governance in sectors (specifically health & education), to anti-corruption policies, control and oversight (internal audit, Supreme Auditing Institutions) and the use of information technology for modernizing the public sector.

Event Resources

Ngawa Mpande - SAI Zambia Presentation

pptx, 0.07 MB

Ramadhan Nugraha Putra and Thopan Aji Pratama - BPK SAI Indonesia

pptx, 3.22 MB

Nancy Gathungu OAG Kenya Strengthening Performance of PFM System_15 Feb 2024

pptx, 1.29 MB

Sally Torbert IBP Strengthening the Performance of the PFM system Feb 15 2024

docx, 0.03 MB
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