67th INTOSAI Governing Board meeting in Abu Dhabi
A total of 105 representatives from 34 different SAIs and countries participated in the 67th meeting of the INTOSAI Governing Board held at the Emirates Palace in Abu Dhabi, United Arab Emirates, from 10 to 11 November 2015.
The future strategic orientation and governance of INTOSAI and the necessary amendment of the Statutes until the adoption of the new Strategic Plan 2017-2022, the future role of the INTOSAI Governing Board, the future of the INTOSAI standard setting and certification process and the preparations for the next INCOSAI in the United Arab Emirates in December 2016 were some of the core themes discussed on the occasion of this meeting.
The following presents some of the main decisions taken by the Governing Board in Abu Dhabi:
- In order to have an in-depth study of the themes of XXII INCOSAI, all member SAIs should step up their efforts in studying the themes. The papers for the themes I ("How INTOSAI can contribute to the UN Post-2015 Agenda including good governance in order to strengthen the fight against corruption?") and II ("Professionalization: what can promote INTOSAI's credibility to become a more prominent international organization?") may be prepared in the name of the Regional Organisation or in the name of each SAI. The Regional Organisations can compile all the comments to make a regional paper, the Region can then submit the paper to the theme chairs. If the regional SAIs fail to reach consensus, they can prepare their own country paper, but the two levels, the regional and the individual level, should coexist in order to embody the opinions of all INTOSAI member SAIs.
- The Rules of Procedure for the XXII INCOSAI in December 2016 will be adopted by written approval by the Governing Board after circulation for comments.
- Approval of the annual report and the 2014 audited financial statements of the General Secretariat pursuant to Art 5, para 1 (g) of the INTOSAI Statutes.
- Approval of the introduction of Russian as an additional language fully financed and supported by a member SAI as mentioned under item 10 and taking note that Russian maintains its character as additional language only for as long as the SAI of the Russian Federation bears the related costs and under the provision that Rule III.1.3 of the Handbook for INTOSAI Committees remains unchanged.
- Adoption of the proposal to present the SAI of the Russian Federation to INCOSAI XXII as candidate of the INTOSAI Governing Board for the organization of INCOSAI XXIII in 2019.
- The Governing Board approved the following regarding a new INTOSAI membership category:
- noted that INTOSAI's motto of mutual experience benefits all is an integral part of INTOSAI's work around the world for and among its members,
- further noted that there is an unrepresented group of SAIs of overseas-dependent territories that, under current membership rules are not able to join as members of INTOSAI,
- noted that several of these SAIs are active members of their Regional Organizations and maintain a certain level of autonomy for their regional and international relations activities,
- noted that SAIs in this group have expressed interest in joining INTOSAI as a member to the General Secretariat and/or the INTOSAI Development Initiative in the past,
- noted the efforts of the Finance and Administration Committee task team on associate and Affiliate Memberships during 2014 and 2015 and their work to include more relevant organizations in INTOSAI's work,
- approved the Finance and Administration Committee's proposal to create a new membership category called Affiliate Members reserved for SAIs of overseas-dependent territories who actively participate in one of the seven INTOSAI Regional Organizations,
- approved that the following criteria be established for this new Affiliated Members category.
- 1. the applicant must be an independent territorial audit institution of an overseas-dependent territory of an INTOSAI member;
- 2. the applicant must have independent audit authority over their territory;
- 3. the applicant must be an active member of their INTOSAI Regional Organizations; and
- 4. the applicant must obtain the approval of their home/mother country.
- approved membership assessment fees for Affiliate Members at the INTOSAI membership contribution group VII, and
- noted that Affiliate Members will not have voting rights.
- Took note of the detailed project plan of the Task Force INTOSAI Certification to drive the work of this task group for the next couple of years, with a view to presenting the following three deliverables to the 2016 Governing Board:
- a set of draft competency frameworks,
- a position paper of enabling standards and guidance for education, training and capacity development, and
- a project plan to pilot the above in the period beyond 2016.
- Took note of the report on INTOSAI Donor Cooperation including an appeal for enhanced information on the Cooperation.
- Approved the creation of a Task Force to update the INTOSAI Statutes in accordance with the requirements of the new INTOSAI Strategic Plan.
- Approved the composition of the Task Force INTOSAI Statutes as follows: Chair of the Governing Board (China) as chair of the Task Force, Vice Chair of the Governing Board, Secretary General, Head of the Task Force on Strategic Planning, Chair of the Finance and Administration Committee, Chairs of INTOSAI Goal Committees 1 – 3, IDI, Secretary Generals or Chairs of INTOSAI's seven Regional Organizations.
- Adopted the continuation of the 2015 theme "Implementation of the Beijing Declaration, with particular regard to the UN General Assembly Resolution A/66/209 on strengthening SAI independence and the ISSAI framework on safeguarding the sustainable development of public finances" as priority theme for the year 2016.
- Took note of the proposal to discontinue the Online INTOSAI Collaboration Tool (ICT) and the resultant savings to INTOSAI and to replace the ICT with the INTOSAI Community Portal developed jointly by the KSC and the IDI with more interactive features and additional facilities to enable better communication and sharing of ideas amongst member SAIs.
- Took note of the report of the Task Force on Strategic Planning regarding the INTOSAI Strategic Plan 2017-2022 to be presented to XXII INCOSAI in December 2016 for approval.
- Appointed the SAI of India to succeed SAI Norway as Chair of the Compliance Audit Subcommittee as of INCOSAI 2016.
- Noted the information on the ongoing process to revise the Due Process.
- Noted the joint statement from the Chairs of the PSC, CBC and KSC, and the progress achieved in establishing of the common forum of technical experts.
- Appointed the SAI of Brazil as Chair and the ECA as Vice-Chair of the PSC to succeed the SAI of Denmark after INCOSAI 2016.
- Approved ISSAI 5600 on peer reviews and ISSAI 5800 on cooperative audits for exposure and continued development of the ISSAI in accordance with the PSC due process.
- Approved the establishment of the project groups: IntoSAINT and CBC guides under Goal 2 - CBC.
- Approved the dissolution of the UN/INTOSAI Platform as of the XXII INCOSAI 2016.
- Took note of the information of IDI to reform the composition of the IDI Board. There will be no more observers on that Board. Therefore INTOSAI has to nominate two representatives as members of the IDI Board.
- Took note of the following ISSAIs, INTOSAI GOVs and Audit Guidelines being developed by the Working Groups under Goal 3 for presentation to the 2016 INCOSAI for its final approval.
- ISSAI 5300: Guidelines on Information Technology Audits — INTOSAI Working Group on IT Audit led by SAI-India
- ISSAI 5700: Guideline for the Audit of Corruption Prevention in Government Agencies — INTOSAI Working Group on Fight Against Corruption and Money Laundering led by SAI-Egypt
- ISSAI 5450: Guidance on Auditing Public Debt Information System — INTOSAI Working Group on Public Debt led by SAI-Mexico
- INTOSAI GOV 9160: Enhancing Good Governance for Public Assets: Guiding Principle for Implementation — INTOSAI Working Group on Fight Against Corruption and Money Laundering led by SAI-Egypt
- INTOSAI GOV Public Debt Management Office — INTOSAI Working Group on Public Debt led by SAI-Mexico
- INTOSAI GOV 9400: Guidelines on the evaluation of public policies — INTOSAI Working Group on Programme Evaluation led by SAI-France
- Guidance "Key National Indicators: Guidance for Supreme Audit Institutions" (Working Group on Key National Indicators);
- Guideline on Effective Practices of Cooperation between SAIs, the Legislature, the Judiciary and the Executive (Working Group on Value and Benefits of SAIs);
- A single, global Performance Measurement Framework for assessing and monitoring SAIs' performance i.e. SAI PMF (Working Group on Value and Benefits of SAIs); and
- Practical guidelines on Procurement Audit (Task Force on Procurement Contract Audit).
- Took note of the progress made in review of ISSAIs on Audit of International Institutions, Audit of Privatization and Environmental Auditing.
- Took note of the actions carried out by the Working Group on Public Debt for revised ISSAIs 5421, 5410, 5430 and 5422 on Public Debt.
- Took note of the withdrawal of ISSAI 5420 on "Public Debt: Management and Fiscal Vulnerability: Potential Roles for SAIs".
- Took note of the decision of the SAI of Mexico to call for nominations to take on the Chair of the Working Group on Public Debt. The handing over of this position should take place at the XXII INCOSAI in December 2016.
Furthermore for the first time all participants of this Governing Board had the opportunity to participate in three different breakaway sessions enabling active discussions and a lively interchange of opinions. The main issues on the agenda were: INTOSAI Governance, INTOSAI Standard Setting Process and the Role and Importance of the INTOSAI Regional Organizations. The relevant input of these discussions will be taken up in the draft of the new INTOSAI Strategic Plan for the period 2017-2022.
|16 November 2015|