Given their mandates and essential roles auditing government finances, supreme audit institutions (SAIs) are uniquely placed to assess budget deviations and the justifications offered for and consequences of such deviations. However, few SAIs are currently systematically auditing budget deviations or assessing trends in budget credibility. In this concept note, 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) describe a planned effort to develop a handbook to support SAIs in conducting analyses of the credibility of government budgets through external audits.
Read our concept note on a forthcoming handbook – in collaboration with United Nations Department of Economic and Social Affairs – to support SAIs in conducting analyses of the credibility of government budgets through external audits. Also available in Spanish and French.