Enhancing Accountability in Public Resources: Legal Protection of Supreme Audit Institution Heads in Africa – A Study of Tanzania, Kenya, South Africa, Sierra Leone, and Gambia
Abstract
Supreme Audit Institutions (SAIs) are essential to promoting accountability in public resource management. As vital stakeholders in national development, they ensure that those in power remain accountable to citizens. For SAIs to fulfill this role effectively, they must operate independently, which requires autonomy in their leadership. A key element of this autonomy is the independence of the head of the SAI. This independence means that the head should have the required professional competencies, enjoy secure tenure, and be protected from arbitrary dismissal, with clear, well-defined grounds and procedures governing any removal. This article uses descriptive and normative legal research methods to examine laws and practices related to protecting the heads of SAIs in five countries: Tanzania, Kenya, South Africa, Sierra Leone, and Gambia. It explores the legal and practical issues around the tenure and removal of these leaders and offers recommendations to strengthen their independence. The article emphasizes that securing the autonomy of SAI leadership is crucial to enhancing institutional performance and accountability in public financial management
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References
See Preamble to the Public Audit Act, 2008 describing the strategic role of supreme audit institution in the United Republic of Tanzania
Camilla F., Sean B., (2020). The Global Stocktaking Report 2020. Retrieved from https://www.idi.no/elibrary/global-sai-stocktaking-reports-and-research/global-sai-stocktaking-report-2020/1364-idi-global-sai-stocktaking-report-2020/file
Ibid.
Otbo, H (2009). International Journal of Government Auditing, INTOSAI Professional Standards Committee, and Auditor General of Denmark) in The International Journal of Government Auditing, Vol. 36, No.4 of.
INTOSAI-P 10, (2019) Mexico Declaration on SAI Independence. Retrieved from https://www.intosai.org/fileadmin/downloads/documents/open_access/INT_P_1_u_P_10/INTOSAI_P_10_en_2019.pdf
Ibid
Section 5(1) of the Public Audit Act, 2008.
Ibid, Section 5(2).
Section 5(3) of the Public Audit Act, 2008. Importantly the guideline requires adequate legal protection by a Supreme Court against any interference with a Supreme Audit Institution's independence and audit mandate shall be guaranteed.
Ibid, Section 6.
Ibid.
Principle 2 of the INTOSAI-P 10, (2019) Mexico Declaration on SAI Independence. Retrieved from https://www.intosai.org/fileadmin/downloads/documents/open_access/INT_P_1_u_P_10/INTOSAI_P_10_en_2019.pdf
The Global SAI Stock take Report (2020). Retrieved from https://www.idi.no/elibrary/global-sai-stocktaking-reports-and-research/global-sai-stocktaking-report-2020/1364-idi-global-sai-stocktaking-report-2020/file
INSIDE INTOSAI, The International Journal of Government Auditing, Vol. 49, No. 1, Winter 2022. Retrieved From https://www.intosai.org/fileadmin/downloads/about_us/IJGA_Issues/former_years/2022/EN_2022_v49n1.pdf
AFROSAI-E Secretariat, the State of the Region: ICBF Self-Assessment Report 2020.
AFROSAI-E Secretariat, the State of the Region: ICBF Self-Assessment Report 2020, see also the AFROSAI-E Institutional Capacity Building Framework Abridged Guideline 2019.
Ibid.
The Global SAI Stock take Report (2020). Retrieved from https://www.idi.no/elibrary/global-sai-stocktaking-reports-and-research/global-sai-stocktaking-report-2020/1364-idi-global-sai-stocktaking-report-2020/file; see also: Appendix 2: 2020 ICBF Questionnaire, including questions across the domains, elements, indicators and the expected results for levels 1 to 4.
See INTOSAI 10:2 & ISSAI 140 - Quality control for SAIs. Retrieved from https://www.issai.org/wp- content/uploads/2019/08/ISSAI-140-Quality-Control-for-SAIs.pdf
principle 2, INTOSAI-P 10, (2019) Mexico Declaration on SAI Independence. Retrieved from https://www.intosai.org/fileadmin/downloads/documents/open_access/INT_P_1_u_P_10/INTOSAI_P_10_en_2019.pdf and ISSAI 11:2
INTOSAI-P 10, (2019) Mexico Declaration on SAI Independence. Retrieved from https://www.intosai.org/fileadmin/downloads/documents/open_access/INT_P_1_u_P_10/INTOSAI_P_10_en_2019.pdf
Article 143 of the Constitution of the United Republic of Tanzania of 1977.
Section 4(2), Public Audit Act, Cap 418.
Regulation 4(1) of Public Audit Regulation, G.N 47 of 2009.
Article 143(6) of the Constitution of the United Republic of Tanzania of 1977.
Section 6(1), Public Audit Act, Cap 418
Article 144 (2) of the Constitution of the United Republic of Tanzania of 1977.
Ibid, Article 144 (2).
Article 144 (3)(b) of the Constitution of the United Republic of Tanzania of 1977.
Ibid, Article 144(2)(4)
Ibid, Article 144(5)
See Controller and Auditor General (CAG). Retrieved from https://www.nao.go.tz/about/cags
Zitto Zuberi Kabwe vs the President of the United Republic of Tanzania and Others (Misc. Civil Cause 1 of 2020) [2020] TZHC 72 Retrieved from https://media.tanzlii.org/files/judgments/tzhc/2022/15339/2022-tzhc-15339.pdf
Zitto Zuberi Kabwe vs the President of the United Republic of Tanzania and Others (Misc. Civil Cause 1 of 2020) [2020] TZHC 72 Retrieved from https://media.tanzlii.org/files/judgments/tzhc/2022/15339/2022-tzhc-15339.pdf (Page 36, 38, 40).
Article 229(2) (3) of the Constitution of Republic of Kenya, 2010.
Ibid, Article 251(1)
Ibid, Article 251(2)(3)
Ibid, Article 251 (3)
Article 251 (3) of the Constitution of Republic of Kenya, 2010.
Ibid, Article 251 (3)-(6)
Ibid, Article 251(2)(7)
Section 181(e) of the Public Audit Act No. 25 of 2004.
Section 181(2)-(5) of the Public Audit Act No. 25 of 2004.
Ibid.
Section 189 of the Constitution of the Republic of South African of 1996.
Ibid.
Section 8(1) of the Public Audit Act No. 25 of 2004.
Section 194(1) of the Constitution of the Republic of South African of 1996.
Ibid, Section 194(2)
Ibid, Section 194(3)
Section 158(1) of the Constitution of The Republic of the Gambia, 1997 Reprinted 2002.
Ibid, Section 158(2)
Ibid, Section 14 (a)
Section 158(4) of the Constitution of The Republic of the Gambia, 1997 Reprinted 2002.
Ibid, Section 158(5) and Section 16 (4) of the National Audit Office Act, 2015
Section 16 (4)(a);16 (5) of the National Audit Office Act, 2015
Ibid, Section 16 (4)(a);16 (5)
Section 70 (c), 119(10) of the Sierra Leone's Constitution of 1991, Reinstated in 1996, with Amendments through 2008.
Ibid, Section 119(6)
Section 15 of the Audit Service Act, 2014.
Section 137(4) of the Sierra Leone's Constitution of 1991, Reinstated in 1996, with Amendments through 2008.
Ibid, Section 137(5)
Ibid, Section, 137(6)
The Global SAI Stock take Report (2020) Retrieved from https://www.idi.no/elibrary/global-sai-stocktaking-reports-and-research/global-sai-stocktaking-report-2020/1364-idi-global-sai-stocktaking-report-2020/file;
Ibid.
Copyright (c) 2024 Frank Eliud Chibole Sina, PhD
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