Context
SAIs make a vital contribution to enhancing the transparency of public finances and improving the control of governmental action. As external financial control institutions, they help ensure that public funds are used efficiently and effectively for the provision of public services. They are an essential element of good financial governance (GFG) and therefore good governance.
ASEANSAI (ASEAN Supreme Audit Institutions) was founded in November 2011 under the umbrella of the Association of Southeast Asian Nations (ASEAN). As the regional organisation of SAIs of ASEAN member states, it aims to promote the exchange of experience among its members and foster their skills and performance capacity.
By strengthening audit institutions in the ASEAN region, the transparency of public financial systems is to be enhanced, government accountability and good governance in the region promoted, and the basic conditions for the further economic integration of the ASEAN region improved.
ASEANSAI is thus integrated into the institutional framework and objectives of ASEAN. In their efforts to follow the example of the EU and establish an economic community, the ASEAN member states have prioritised the promotion of good governance. With this in mind, the action plan for economic and political integration (a rules-based community of shared values and norms), which runs to 2015, includes the aims of strengthening transparency and accountability and participatory and efficient governance. The establishment of ASEANSAI is therefore an important factor in the successful implementation of the ASEAN Charter.
Objective
ASEANSAI fulfils its mandate as the regional organisation of SAIs of ASEAN member states.
The supreme audit institutions of the CLMV countries, Cambodia, Laos, Myanmar and Viet Nam, are technically and institutionally able to implement joint activities.
Approach
The organisation’s main focus is on regional cooperation. The ten SAIs of the ASEAN member states exchange knowledge and experience to sustainably enhance their ability to act and shape their environment. To fill existing gaps, emphasis is placed first and foremost on exchanging knowledge within the ASEAN region. Only when this is not possible should participants then look to knowledge from outside the region. The project therefore strengthens the structures of the ASEANSAI regional organisation, enabling it to fulfil its role as the institutional framework for regional cooperation.
The project supports, in particular, the SAIs of the CLMV countries, Cambodia, Laos, Myanmar and Viet Nam, with the aim of ensuring that they develop the skills and resources necessary to successfully participate in the work of the ASEANSAI regional organisation.
The project supports the relevant implementing organisations by providing technical, organisational and process advice.
With its single economic area and growing political community, ASEAN offers a wide variety of possible audit areas. Other key actors, such as representatives of the national parliaments and civil society, are also involved in dialogue activities with the SAIs. This helps to establish and strengthen learning and cooperation processes in the partner structures.
Results achieved so far
The ASEANSAI regional organisation has developed a strategic plan for 2014 to 2017 and an action plan for 2014/15. Both are based on a performance analysis of member audit institutions. Special account was taken of the needs of audit institutions in Cambodia, Laos, Myanmar and Viet Nam when developing the plans.
Four ASEANSAI committees are working on the implementation of the plans. Members of all ten member audit institutions have been trained in training methodology and teaching methods to improve the teaching of thematic courses across the region.