Learning, Training Materials

Strengthening Budget Credibility: The Pocket Guide for Auditors

Supreme Audit Institutions (SAIs) have an important role to play in strengthening the implementation of the Sustainable Development Goals 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.

The United Nations Department of Economic and Social Affairs and the International Budget Partnership have been working with Supreme Audit Institutions, civil society, and public finance experts to determine ways in which audit work can meaningfully address and improve budget credibility. This “pocket guide” highlights key threads of Strengthening Budget Credibility through External Audits: A Handbook for Auditors. For much more, including detailed information, useful tools, and country experiences, please refer to the full handbook. (NOTE: all chapter, section, and annex references in this guide refer to the handbook.)

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Authors

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).

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.

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).

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.

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).

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.