In-Country Assurance with Supreme Audit Institutions
Supreme Audit Institutions (SAIs) play a pivotal role in safeguarding the integrity of public finances, especially in sectors as crucial as public health. These independent public bodies are responsible for the audit of public funds including those generated by the government or external funds received by the government. They provide in-country accountability and oversight and – for organizations like the Global Fund that rely on country systems – play a key role in ensuring transparency, as well as by serving as guardians against fraud and abuse.
"Supreme Audit Institutions are the guardians of transparency and accountability, ensuring that public funds are used efficiently and effectively for the benefit of all." |
The structure, responsibilities, and staffing of SAIs can vary widely from country to country. SAIs are often seen to belong to one of three institutional frameworks as recognized by the International Organization of Supreme Audit Institutions, or INTOSAI (a global organization that facilitates collaboration among SAIs in over 190 member countries).
As nations strive for healthier populations, the diligent work of SAIs remains an indispensable component in ensuring that every allocated dollar serves its intended purpose, leading to a more resilient and accountable public health sector and improving the lives of citizens.
The independence of SAIs is a critical factor in their effectiveness. According to INTOSAI an independent SAI is better positioned to conduct objective and thorough audits, free from political interference.
The Role of Supreme Audit Institutions
Strengthening Governance and Oversight
SAIs contribute to the enhancement of governance and oversight mechanisms within the public health sector. Through their independent assessments, they provide valuable insights into the effectiveness of fiscal management systems, internal controls, and compliance with regulations. This promotes and encourages public health agencies to adopt robust financial practices that align with accountability standards.
Promotes Better Use of Funds and Accountability in the Public Sector
SAIs act as observant supervisors, systematically scrutinizing programs and activities and identifying discrepancies as well inefficiencies. By conducting comprehensive financial and performance audits, these institutions contribute to the better allocation and use of funds, thus preventing the diversion of funds intended for critical public health programs. This makes SAIs central to the Public Financial Management and essential for countries development agenda.
Contributing to Improved Public Health Outcomes
By promoting effective, efficient and economical use of public health funding, SAIs contribute to improved public health outcomes. Funds directed towards healthcare can be used more efficiently, ensuring that resources reach the intended beneficiaries. This, in turn, allows for the implementation of effective health programs, the procurement of necessary medical supplies, and the provision of quality healthcare services which improves the lives of citizens.
How does the OIG work or engage with SAIs
The OIG recognizes the need to build sustainable public financial management systems across countries, a key part of Global Fund’s strategy. This underscores the OIG’s engagement with SAIs across the global, regional and country level.
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Enhanced Cooperation with SAIs In 2023 the Global Fund signed Memorandums of Understanding (MoU) to enhance cooperation with SAIs in African countries. MoU with GAVI and the Organization of English-Speaking Supreme Audit Institutions (AFROSAI-E) |
At the global stage, the Global Fund Secretariat and OIG are members of the INTOSAI Donor Cooperation and attend its meetings. The Global Fund has MoUs with regional bodies of SAIs in Africa (AFROSAI-E and CREFIAF) which solidifies partnerships for SAIs capacity building purposes. The OIG prioritized engagement with SAIs in Africa because the Global Fund invests about 75% of its resources in Africa. OIG has initiated actions to expand the collaboration across the world leveraging lessons learnt from the engagements in Africa.
OIG works with SAIs during country audits as part of on-the-job knowledge sharing approach. As part of this approach, SAI staff join OIG teams during country audits. OIG benefits from the SAIs’ local context, country specific knowledge and expertise, and understanding of the broader public sector critical for audit planning and execution. SAIs, in some cases, help follow up on audit actions post OIG audits. SAI staff benefit from OIG’s international experience developed from audit of many countries, and get access to the tools, templates and audit testing procedures used by the OIG. SAI staff participate in debrief meetings with senior government staff as part of OIG’s audits. In 2023, OIG worked with over 35 staff from different SAIs across Africa.
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