This outcome addresses the backlog in parliamentary scrutiny of audit reports and audit follow up by developing an overarching action plan, support, guidance, monitoring and tracking mechanisms, particularly through the OAG’s Management Information System (MIS). This outcome also aims to evaluate the impact of audit recommendations on key sectors and to assess ‘softer’ aspects of reform by developing a better understanding of the political economy drivers for reform to inform more effective political engagement and commitment to reform.
- Key interventions (outputs) include:
- Develop capacity for specialised audits across the PFM processes and selected sectors. This includes greening auditing based on the principles set by International Organization of Supreme Audit Institutions (INTOSAI); Energy and Oil Audits, Inculcating climate change in audit policy
- MDALGs utilise a shared tracking system to monitor and report on implementation of audit recommendations. Including completion of the OAG MIS and rollout in all regional centres.
- Assess the impact of audit recommendations on service delivery in selected key sectors;
- Improve tracking oversight recommendation by MDALGs. Including implementing a training programme for Local Government Public Accounts Committees; and,
- Strengthen mechanisms for political engagement on PFM for accountability Including capacity building for parliamentary PFM and accountability forums; and special studies on Political Economy of Public Financial Management Reforms to inform understanding of the implications for dialogue and operational engagement of non-technical drivers such as ‘political commitment’ and inform strategies for strengthening sustainability of PFM reform.
