Tpa in Sais in Latin America

7/29/2019 Tpa in Sais in Latin America

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ThisworkwascarriedoutwiththesupportoftheWorldBankInstitute(WBI)andtheOpenSocietyInstitute(OSI).Thecontentofthisdocumentisthesoleresponsibilityofitsauthors:GustavoMaurinoGustavoMaurinoGustavoMaurinoGustavoMaurinoCo-DirectorofACIJ RenzoLavinRenzoLavinRenzoLavinRenzoLavinProjectCoordinator

CarolinaCornejoCarolinaCornejoCarolinaCornejoCarolinaCornejoJuanA.OrtizFreulerJuanA.OrtizFreulerJuanA.OrtizFreulerJuanA.OrtizFreulerTeammembersTranslation: Estudio Beccar Varela (Constanza Cassino, Carolina Serra, Isabel Zorraquin,Maria Victoria Bunchicoff) and Estudio Bruchou, FernandezMadero & Lombardi (JimenaBaezBreard,MaraEugeniaOteroGilli,ExequielDiCosimo,AgustnPera,BrianBurton,RocioBalestra)TitleinSpanish: EntidadesdeFiscalizacinSuperiorenLatinoamrica.Diagnsticosobre

Transparencia, Partifcipacin Ciudadana y Rendicin de Cuentas de las

EntidadesdeFiscalizacinSuperiorJune2011June2011June2011June2011AsociacinCivilporlaIgualdadylaJusticiaAv.deMayo11615piso,oficina9CiudadAutnomadeBuenosAiresTel.[5411][email protected]


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TPAINITIATIVEMEMBERSTPAINITIATIVEMEMBERSTPAINITIATIVEMEMBERSTPAINITIATIVEMEMBERS

ARGENTINAARGENTINAARGENTINAARGENTINA

Asociacin Civil por la Igualdady la Justicia (ACIJ) -

www.acij.org.ar

BOLIVIABOLIVIABOLIVIABOLIVIA

Centro de Estudios para elDesarrollo Laboral y Agrario

(CEDLA) - www.cedla.org

CHILECHILECHILECHILE

Corporacin LibertadesCiudadanas -

www.libertadesciudadanas.cl

COLOMBIACOLOMBIACOLOMBIACOLOMBIA

Transparencia por Colombia -www.transparenciacolombia.org.co

Corporacin Foro Joven -www.forojoven.org

COSTARICACOSTARICACOSTARICACOSTARICA

PROCESOS - www.procesos.org

ECUADORECUADORECUADORECUADOR

Grupo Faro -www.grupofaro.org

Transparencia Ecuador

ELSALVADORELSALVADORELSALVADORELSALVADOR

Fundacin Nacional para elDesarrollo (FUNDE) -

www.funde.org

GUATEMALAGUATEMALAGUATEMALAGUATEMALA

Centro Internacional paraInvestigaciones en Derechos

Humanos (CIIDH) -www.ciidh.org

MXICOMXICOMXICOMXICO

Fundar, Centro de Anlisis eInvestigacin A.C. -www.fundar.org.mx

PARAGUAYPARAGUAYPARAGUAYPARAGUAY

Centro de Estudios Judiciales(CEJ)

www.cej.org.py/

Centro de EstudiosAmbientales y Sociales

(CEAMSO) -www.ceamso.org.py

PERPERPERPER

Calandria Asociacin deComunicadores Sociales -

www.calandria.org.pe

REPBLICADOMINICANAREPBLICADOMINICANAREPBLICADOMINICANAREPBLICADOMINICANA

Fundacin Solidaridad -www.solidaridad.org.do

URUGUAYURUGUAYURUGUAYURUGUAY

Centro Latinoamericano deEconoma Humana-

www.claeh.org.uy

GLOBALGLOBALGLOBALGLOBAL

International BudgetPartnership (IBP) -

www.internationalbudget.org


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CONTENTSCONTENTSCONTENTSCONTENTS

ACKNOWLEDGEMENTS

FOREWORD

INTRODUCTIONMETHODOLOGY

TRANSPARENCY

IntroductionTransparencyPracticesinLatinAmericanSAIs

I. PublicaccesstoinformationheldbytheSAIII. ImplementationofanactivepolicyofcommunicationIII. PublicationanddisseminationofauditreportsIV. TransparencyintheuseofSAIresourcesV. TransparencyinSAIbiddingandcontractsVI. PublicationofSAIpersonnellistsincludingpositions,salaries,andcontactinformationVII.PublicationofthesworndeclarationsofgoodsandpreviousprofessionalrelationshipsofSAI

functionaries

Chart1:Transparency

PARTICIPATION

IntroductionCitizenparticipationpracticesinLatinAmericanSAIs

I.ParticipationintheappointmentofComptrollers,Auditorsandotherhigh-levelSAIofficialsII.Participationinauditsplanning:participatoryplanningandcitizencomplaints

II.a.ParticipatoryPlanning

II.b.CitizenComplaints

III.Participationinoversight:jointauditsandsocialaudits

III.a.JointAudits

III.b.SocialAudits

IV.Participationinfollow-up:involvingcitizensinmonitoringcompliancewithauditrecommendations

V.Disseminationofinformationrelatingtocitizenparticipationandoversightmechanisms

Chart2:Participation

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2

45

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27

27

30

3134

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46

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ACCOUNTABILITY

IntroductionAccountabilitypracticesinLatinAmericanSAIs

A.AccountabilityinSAIManagement

I.PreparationandperiodicpublicationofSAImanagementreports,withquantitativeand

qualitativeperformanceindicators

II.Presentationanddiscussionofthemanagementreportsbeforeotherbranchesofgovernment

andthecitizenry

III.OthermechanismsforaccountabilityinSAImanagement

III.a.Peerreview

III.b.Self-evaluation

III.c.QualityManagementCertifications

B.IntegrityandQualityoftheSAIstaff

I.AdoptionofEthicalStandardsbytheSAIII.CompetitivehiringandpromotionofSAIofficials

Chart3:Accountability

ACRONYMS

REFERENCES

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58

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59

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6163

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ACKNOWLEDGEMENTSACKNOWLEDGEMENTSACKNOWLEDGEMENTSACKNOWLEDGEMENTS

Thisreportistheproductofagroupeffort,whichwouldnothavebeenpossible

withoutthevaluablecontributionofeachoftheorganizationsparticipatinginthis

initiative.

Wewouldliketorecognize,inparticular,theauthoritiesandtheofficialsintheSAIs,

who kindlyattended toourenquiriesand requestsfor further information,and to

theexpertswhoenrichedthisreportwiththeircommentsandsuggestions.

WewouldalsoliketothanktheWorldBankInstitute(WBI)andtheOpenSociety

Institute(OSI)fortheirsupportandcontributiontothisproject.

Lastly, wewould like to thank the followingpeople: Luis Adlan, Enrique Alvarez

Tolcheff,Martin Arisnabarreta, Viviana Azua, Vonda Brown, Adolfo Castillo, Juan

Castillo,DiegoDelaMora,LeandroDespouy,HumbertoDirani,FabinForestieri,

PatriciaFranco,JavierGmez,GladysGonzlez,AranzazuGuillanMontero,Sergio

Hemsani, Javier Alex Hurtado, Jorge Lerche, Graciela Lietti, Jaime Lpez, JosMaraMarn,MarcosMendiburu,RamiroMendoza,ElenaMondo,AndreaOrdoez,

EnriquePeruzzotti,CarlaPitiot,MiguelPulido,VivekRamkumar,MarcelaRestrepo,

JosRilla,FlorisabelRodrguez,NicolsRojas,GiorginaSantangelo,JorgeSantos,

DiegoSerrano,GorySurez,IsaacUmansky,ElisabethUngar,VirnaValdivia,and

LuisFernandoVelsquezLeal.


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INICIATIVA TPA 2

FFFFOOOOREWORDREWORDREWORDREWORD

The TPA INITIATIVE is a regional project promoting

the adoption of practices in Transparency,

ParticipationandAccountability(TPA)intheSupreme

AuditInstitutions(SAIs)inLatinAmerica,withtheaim

ofstrengtheningtheircapabilitiesandtheirimpactin

exercising public oversight. The INITIATIVE was

launched inmid-2010 under the coordinationof the

Asociacin Civil por la Igualdad y la Justicia (ACIJ)

from Argentina,with the support of the World Bank

Institute and the Open Society Institute. Around 17

recognized organizations from 13 countries arecurrently participating in the INITIATIVE along with

academicsandSAIofficials.

The TPA INITIATIVE aims tocreate opportunities for

cooperationbetweenSAIsandotheractorsinterested

in public oversight (civil society organizations,

academics, the media) for the generation of

knowledge, dissemination of best practices,

exchange of experiences, production of common

indicators and standards, and the development ofjointactivitiestoadvancethisagendaintheregion.

Theroleofexternaloversightinmodernconstitutional

democraciesintheregionhasincreasedinrelevance

over the past few years, which is evidenced by

several facts: (i) most countries have provided their

SAIswithconstitutional recognition and guarantees;

(ii) international financial institutions have entrusted

SAIs with the task ofmonitoring implementation of

theirassistance;(iii)theprogressiveconsolidationof

democraticinstitutionshascreatedrelativestabilityin

the organizationaldevelopmentofSAIs; and (iv) the

media has broadened its knowledge and

understandingoftheroleoftheseentities.

However, the SAIs in the region have still not

displayedthefullpotentialandeffectivenessoftheir

action, while there is a notable difference in

conditions and standards of functioning among the

institutionsofeachcountry.Insomecases,conditions

relating to political independence and economic

autonomyoftheSAIareinadequateforcarryingout

theirworkeffectively.Itcanalsobeseenthatinmany

countries, the final beneficiaries of government

accountabilitythe general publicstill do not see

these agencies as key institutional actors in

promoting the better management of community

resources.

Inthepastfewyears,avarietyofinternationalefforts

have been made to promote greater openness in

SAIs and better practices with respect to

transparencyandaccountabilityintheiraction,which

help to reinforce their institutional capabilities and

strengthentheimpactofoversight.Inthissense,both

the Organization of Latin American and Caribbean

Supreme Audit Institutions (OLACEFS) and the


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International Organization of Supreme Audit

Institutions (INTOSAI) have promoted important

initiatives through their commissions and specific

committees.Arecentmilestoneintheregionalsphere

istheadoptionin2009oftheDeclarationofAsuncin

relatingtoPrinciplesofAccountability,atextthatwas

developed within the Accountability Commission

(CTRC) in OLACEFS, and which highlights the

importance of active citizen participation as an

integral part of the oversight system. This year, the

regional organization also approved the creation ofthe Citizen Participation Commission (CPC), whose

mission is to promote the use of mechanisms for

participation in SAIs in the region. Along the same

lines,the21stSymposiumNU/INTOSAI2011willdeal

withEffectivePractices in cooperation between the

SAIsandthepublictoincreasepublicaccountability.

At the domestic level, some SAIs in Latin America

havebeendevelopingpracticesandmechanismsin

TPA,whichshowstheopportunitiesandpossibilities

that exist for progresswith this agenda despite the

difficulties and barriers that could be faced. In the

same way, civil society organizations have also

increased their knowledge and use of the work of

SAIs.

Therefore, the favorableconditions that exist should

beexploitedthroughsharedeffortsbySAIsandcivil

society to strengthen external monitoring in theregion.TheTPAINITIATIVEisoneoftheseeffortsand

is open to contributions from all those interested in

supportingthisvaluableagenda.


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INICIATIVA TPA 4

INTRODUCTIONINTRODUCTIONINTRODUCTIONINTRODUCTION

ThiscurrentreportonTransparency,ParticipationandAccountability in Supreme Audit Institutions in Latin

AmericaisaproductoftheTPAINITIATIVE.

Thestudycontainsareviewandanalysisofthestate

of progress of SAIs in the region regarding the

implementation of policies on transparency, citizen

participation, and accountability within their own

organizationsandinstitutionalstructure.

The report also offers a catalogue of practices that

havealreadybeenadoptedbySAIsintheregionand

which are available to other institutions willing to

improvetheirperformance,benefitfromcooperation

with civil society, and enhance their institutional

capacity.

The document is organized into three sections:

Transparency, Citizen Participation and

Accountability. Under each section a variety of

practices are analyzed, including (i) a general

description of the practice (concept, characteristics

andfundamentalrules);(ii)anevaluationofthelevel

ofpresenceand developmentof the practice in theregionand;(iii)aseriesofcasestudies.

Fortheselectionofcasestudies,thefollowingcriteria

weretakenintoaccount:

Innovation. The ability to solve traditionalproblems using innovative methods, which

add value to the procedures guiding the

activitiesoftheSAIs;

Sustainability.Theabilitytobeinstitutionalizedandtodevelopovertime;

Replicabilty:Theabilitytodevelop,obtainingsimilar results in other SAIs with similar

conditions;and

Inclusiveness.Theabilitytoincludethepublicintheimplementationprocess.

Thisreportistheresultofacollectiveeffortaimedat

generatingpublicknowledgeandraisingawarenessof the role of SAIs within the public accountability

system.Itsconclusionscouldcertainlybeusedasthe

foundationforfurtherinvestigationonthematter.


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INICIATIVA TPA 5

METHODOLOGYMETHODOLOGYMETHODOLOGYMETHODOLOGY

The methodology for preparing this report includedparticipation by and an exchange of experiences

among several actors through the process of

investigationandanalysisofresults,withtheobjective

ofenrichingthecontentofthereportandensuringa

highlevelofconsensusonitsconclusions.Thedata

released in the report was also corroborated by

multiple sources to guarantee maximum accuracy

andthoroughnessofthecontent.

The study included three stages: (i) research, (ii)preparation of the report, and (iii) revision and final

editing

I)ResearchI)ResearchI)ResearchI)Research

The principal tool for gathering specific information

concerning the implementation of TPA practices in

SAIsintheregionwasapre-designedquestionnaire.

Thepreparationof thisquestionnairebenefited from

the advice of the academic consultant Enrique

Peruzzotti. Additionally, the instrumentwasvalidated

throughconsultationswithSAIofficialsfromdifferent

countries and with experts from organizations such

asIBPandFundar.Specialcarewastakenwiththe

categories and the language used so as to ensure

thatthequestionswereunderstoodbyallrecipients

in the region. Thequestionnaire wasmade upof a

combination of 36multiple-choice and open-endedquestions containing quantitative and qualitative

variables, with the latter being prioritized. The

organizations of the INITIATIVE, some officials from

SAIs, as well as specialists and members from

workersunionsfromdifferentcountriesallresponded

tothequestionnaire.

The process of information gathering was also

integrated with various bibliographical and

institutionalsources,manyofwhichareavailableontheINITIATIVEswebsite.Thesesourcesinclude:

i. Documents on standards, papers, andtechnical reports issued by international SAI

organizations(OLACEFS,OCCEFS,INTOSAI);

ii. Academic investigationsandpublicationsonthesubjectofexternaloversight;

iii. Results of investigations carried out byOLACEFS and INTOSAI commissions frominformationprovidedbytheSAIsthemselves;

iv. ManagementreportsproducedbytheSAIs;v. Regulatory instruments of a local and

internationalcharacter;

vi. Institutionalwebsites;and


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INICIATIVA TPA 6

vii. Results of indicators such as the LatinAmerican Index on Budgetary Transparency

andtheOpenBudgetIndex.

II)PreparationofthereportII)PreparationofthereportII)PreparationofthereportII)Preparationofthereport

A matrix to process the information was prepared.

Thisallowedthedatatobesystematizedaccordingto

different variables (the practice analyzed, country,

source,etc.)andtoundertakeacomparativeanalysis

oftheresultstocometoageneralconclusionandtoidentifyinnovativecasestudies.Duringtheeditingof

the report, additional consultationswere carried out

bytelephone,email,andvideo-conferencingwiththe

persons who responded to the questionnaire and

withnewstakeholders.Theaimwastocomplement

orclarifyinformationreceivedfromthequestionnaires

or secondary sources, to corroborate data, and to

broadenknowledgeofspecificquestions.

III)RevisionandfinaleditingIII)RevisionandfinaleditingIII)RevisionandfinaleditingIII)Revisionandfinalediting

The first draft of the report was disseminated to all

membersoftheTPAINITIATIVEandofficialsinSAIs

for their observations and comments. The finalversion was improvedwith the resulting corrections

andadditions.


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TRANSPARENCYTRANSPARENCYTRANSPARENCYTRANSPARENCY


In the context of the consolidation of democracy in the continent, efforts to

modernizetheStatehavegonehandinhandwithincreasedopennessintheway

public bodies work. The design and implementation of policies regarding

transparencyhas beenamajorpart of this trend. However,despite this positive

step,thereisstillalongwaytogo.

Supreme Audit Institutions play a fundamental role in the governmentalaccountability system, and for this reason, their monitoring work needs to be

accessible to citizens. Unfortunately, auditing agencies are seen as technical

bodiesandtheirworkisseentobeonlyrelevanttoothertechnicalagencies.There

arefewcountrieswhereauditingagenciesareperceivedasproducersofvaluable

governmentinformationandwhoseactivitiesdirectlyaffectcitizens.

Transparencypolicies,inoriginandineffectivepractice,arerelatedtoinformation

managementandpublicaccesstoinformationongovernmentactions.

In this section, we will analyze the mechanisms and practices developed by

auditing entities to make available to the public (citizens, non-governmentalorganizations and other civil organizations, journalists, researchers, etc.)

informationoninstitutionalfunctioningandtheresultsoftheirmonitoringtasks.

Theobligationtopubliclydiscloseinformationheldbyauditingentitiesisfounded

ontheprincipleofpublicityofStatesactsandextendstoallStatebodies.This

principleisespeciallyrelevanttoauditingentitiesgiventheirparticularinstitutional

roleasoversightagencies,withlegalandtechnicalcapacitytoaccessandprocess

complex information on the Administrations performanceand the use of public

resources.


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INICIATIVA TPA 8

TheDeclarationofAsuncinonPrinciplesofAccountability,adoptedbyOLACEFS

in 2009, establishes thatpublicityofStateactivities is a fundamental premise of

transparency.Therefore,inordertocomplywithaccountabilitydutiesandachieve

adequatedisseminationtointerestedactors,theinformationprovidedbyauditing

agenciesmustbereliable,relevant,clear,comprehensible,complete,measurable,

verifiable, timely, useful, public, and available to citizens via different

communicationmethods.

Itshouldbeborneinmindthatsomeinstitutionallimitationsalsoaffectthepotential

for transparent management of SAIs (lack of independence or autonomy,

diminishedcapabilities,lackofresources,etc.).1

Inthissense,itisnotbychancethattheinstitutionallystrongauditingentitiesare

theonesthatshowbettertransparencylevels.Ontheotherhand,thedevelopment

of transparency policies within the auditing agencies also contributes to the

strengtheningoftheirmonitoringcapacitiesandlegitimizestheirfunctioning.The

impactonimprovingthefunctioningoftheStateisgreaterwhentheauditingentitymakestheresultsof itsworkpubliclyavailable.Governmentauditingconstitutesa

highly valuable tool formany social actorswhocan use it as amechanism for

demandinggovernmentaccountability.

1Formoreinformationabouttheinstitutionaldeterminantsofauditingagenciessuccess,seeSantiso,Carlos,ThePoliticalEconomyof

GovernmentAuditing:FinancialGovernanceandtheRuleofLawinLatinAmericaandBeyond .RoutledgeCavendish,2009.SeealsoSantiso,

Carlos,Eyeswideshut?Thepoliticsofautonomousauditagenciesinemergingeconomies,availableat

http://iniciativatpa.wordpress.com/biblioteca/.


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INICIATIVA TPA 9

TRANSPARENCYPRACTICESINLATINAMERICANSAIsTRANSPARENCYPRACTICESINLATINAMERICANSAIsTRANSPARENCYPRACTICESINLATINAMERICANSAIsTRANSPARENCYPRACTICESINLATINAMERICANSAIs

In this section, the following elements of Supreme

AuditInstitutionswillbeanalyzed:(i)publicaccessto

informationheldbytheSAI;(ii)implementationofan

active communication policy; (iii) publication anddisseminationofauditreports;(iv)transparencyinthe

useofSAIresources;(v)transparencyinSAIbidding

and contracts; (vi) publication ofSAIs personnel list

includingpositions,salaries,andcontactinformation;

and (vii) publication of the sworn declarations of

goodsandpreviousprofessionalrelationshipsofSAI

officials.

In each case we will describe the main

characteristicsofthepractice;describehowwellthe

SAIsintheregionareadheringtothepractices;and

review some notable and innovative experiences in

theregion.

I.PUBLICACCESSTOINFORMATIONHELDBYTHESAII.PUBLICACCESSTOINFORMATIONHELDBYTHESAII.PUBLICACCESSTOINFORMATIONHELDBYTHESAII.PUBLICACCESSTOINFORMATIONHELDBYTHESAI

DESCRIPTIONDESCRIPTIONDESCRIPTIONDESCRIPTION

As previously mentioned, publicity of all State activity is one of the essential principles of a

republicansystem.Accesstothatinformationisafundamentalrightacknowledgedbythemain

international human rights instruments and by the constitutions of many Latin American

countries. However, the mere constitutional or international recognition of this right is not

sufficienttoguaranteeitsrealandeffectiveexercise.Inmanycases,thelackoflegalregulations

establishingspecificprocedureswithclearrulesandremediesincaseofinfringementthreatens

theexerciseoftheright.

Rulesonaccess toinformationvaryfromcountry tocountry,butthebasicprinciple isthatall

information in the hands of a public entity is public and therefore, should be accessible to

anyone,exceptiftheinformationisexpresslyreservedforoneofthereasonspermittedbylaw.

Thesituationinhistoricallyless-visiblepublicbodiesthatarenotusedtobeingheldaccountable

fortheiractivitiessuchasSAIsisevenmoreworrisomethanthatofotherStateagenciesthat

are more exposed to the public. The fact that the public sees SAIs as mere administrative

extensionsofthegovernment,ratherthanasakeypartoftheoversightsystem,contributesto

SAIslackofopenness.Consequently,whileagreatnumberofactorscouldbetakingadvantage

of SAIs work (including anticorruption agencies, public prosecutor offices, civil society

organizations,journalists,andcitizens),theyrarelydoso.Furthermore,whentheydotrytotake

advantageofinformationproducedbySAIs,theymayhavedifficultyaccessingtheinformation

theyseek.

PublicaccesstoinformationheldbySAIsisanecessaryconditionfortransparentgovernment

administration.Unfortunately,itiscommonformanytoencounterbarrierswhentryingtoaccess

public governmental information. Sometimes,SAIs deny having information simply due toan

unwillingnesstomakeitavailable.Otherreasonsarethat(i)theSAIisunawareofitsobligation

toprovidepublicinformation;(ii)theSAIhasacultureofsecrecybecauseitisnotaccustomedto

communicatingwiththepublic;(iii)theSAIfearshandingoversensitiveinformation;(iv)theSAI

lacksanofficespeciallydedicatedtoprocessingrequestsforinformation;or(v)theSAIhasa

high level of bureaucracy, which makes the existing procedures extremely inefficient. As a


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INICIATIVA TPA 10

consequence, the citizen is denied access to information, receives incomplete information, or

faceslongdelaysaftercumbersomeadministrativeorevenjudicialproceedings.

SAIsmustensureaccessandpublicavailabilityoftherelevantinformationtheyproduce,which

consists of audit reports, but SAIs also must provide, inter alia, information about their

organizationalstructure,functions,andresponsibilities;thenormativeframeworkgoverningtheiractivity;theplanningof theiractivities; theaccomplishmentoftheirobjectives;theiremployees;

theirongoingcontracts;andtheexecutionoftheirownbudgets.

Dependingon the institutional designof acountrys SAI,general freedom of information laws

mightapplydirectlytotheSAI.Inothercases,thefreedomofinformationlawsmightrequirea

formal, priorSAI commitment tocompliance or the adoptionof internal regulationby the SAI

beforetheproductionofinformationbecomesmandatory.

EVALUATIONEVALUATIONEVALUATIONEVALUATION

Despitethefactthatlawsprovidingforpublicaccesstoinformationhavearelativelylonghistory,theyhaveadvancedconsiderablyinthepastdecade.

The Organization of American States (OAS) has had a fundamental role in promoting the

adoptionofspecificlegislationrelatedaccesstoinformationincountriesthroughouttheregion.

TheModelInter-AmericanLawonAccesstoInformationprovidestheminimumstandardsthat

nationallegislationshouldfollow.

Currently, several countriesof the region have specific laws regardingaccess to information:

Chile(2008),Colombia(1985),Ecuador(2004),ElSalvador(2011),Guatemala(2008),Honduras

(2006),Mexico (2002),Nicaragua (2007), Panama (2002), the Dominican Republic (2004), and

Uruguay(2008).Ineverycase,thelawsimposeobligationsonSAIs.Conversely,therearestillanumberofcountriesthatdonothaveaccesstoinformationlawsdespitethefactthatthemajority

ofthemrecognizetherightintheirconstitutions(includingArgentina,Bolivia,Brazil,CostaRica,

Cuba, Paraguay, and Venezuela).Somecountrieshave laws that regulate the publication by

certain entitiesgenerallyagencieswithin theExecutiveBranchbut these lawsoften donot

complywiththeminimumconditionssetoutintheinternationalstandards.

Theresultsofthestudyshowthatthereisgreatvarietywithintheregionwithregardtoaccessto

informationunderthecontrolofSAIs.Therearecountriesattheforefront,withadvancedlaws

andwithSAIsthatareactiveintheimplementationoftransparencypolicies,andthereareother

countrieswhereaminimumnormativeframenecessarytoensurethecitizensaccesstopublicinformationismissing.

Theregionalexperienceindicatesthatthemereexistenceofa lawisnotsufficienttoguarantee

accesstopublicinformation.Thecountrieswithbetterperformanceinthisregardarethosethat

have a strong oversight authority that is active in the promotion of transparency in different

government agencies. In addition, genuine SAI commitment in this area is also necessary.

Generally, SAIs that show the highest transparency levels are those with a high level of

institutionalconsolidationandwhichareindependentandpowerfulenoughthattheycancarry

outtheirduties.Ingeneralterms,SAIcompliancewithfreedomofinformationobligationsfalls

withinthreecategories:(i)countrieswhereitisverydifficulttoaccesspublicinformationunderSAIcontrol;(ii)countrieswhereSAIsonlyprovideinformationtothosewhorequestit;and(iii)

countrieswhoseSAIsimplementactivepoliciestofavoraccesstopublicinformationundertheir

control.


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INICIATIVA TPA 11

EXAMPLESOFGOODPRACTICESEXAMPLESOFGOODPRACTICESEXAMPLESOFGOODPRACTICESEXAMPLESOFGOODPRACTICES

MEXICOMEXICOMEXICOMEXICO

Mexico isagoodexampleofacountrywith institutionalizednormsregarding transparency and access to

publicinformation.Itwasoneoftheveryfirstcountriesintheregiontoadoptalawaboutthematter,2andit

has an independent body with significant power: The Federal Institute of Access to Public Information

(hereinafter, IFAI, according to the Spanish abbreviation for Instituto Federal de Acceso a la Informacin

Pblica).3TheSupremeAuditOfficeoftheFederation(hereinafter,ASFaccordingtotheSpanishabbreviation

for Auditoria Superior de la Federacin) is subject to the law. In 2006, the ASF and the IFAI signed a

collaborationagreementaimedatstrengtheningthemechanismsforaccesstopublicinformationwithinthe

scope of the ASF, promoting technical training activities, and developing joint publications, among other

objectives. To improve compliance, the ASF created the Committee for Transparency and Access to

Information from the Supreme Auditor of the Federation.4 On its website, the ASF has a section entitled

TransparencyPortal,whichisperiodicallyupdatedinordertocomplywiththeobligationtoactivelypublishthe

publicinformationinitspossession.TheASFalsocreatedauserguide,whichexplainshowtogainaccesstoinformationfromtheASF.IncompliancewithSection62oftheTransparencyLaw,theASFpreparesanannual

report, which is presented to the IFAI and which includes information about fulfillment of its transparency

obligations;citizenapplicationsforpublicinformation,theirresults,andtheresponsetimeframe;complaintsof

non-observanceofthelawandtheresolutionofthosecomplaints;difficultiesobservedinfollowingthelaw;a

managementreportpreparedbytheTransparencyCommittee;andtheASFstransparency-relatedobjectives

forthefollowingyear.

It is worth mentioning that, compared with improvements made by other agencies within the Mexican

governmentwithrespecttocompliancewiththeAccesstoInformationLaw,theASFstillhasa lotofworkto

doon improving its own performance.5

However, the ASFs improvementsare notable in relation to othercountriesintheregion.


Althoughitwasadoptedmorerecently,Chilealsohasafreedomofinformationlaw,theTransparencyand

Access to Public Information Law.6 One of themost important aspects of this law is the creation of the

TransparencyBoard[ConsejoparalaTransparencia],in chargeofguaranteeingthatvariouspublic bodies

properly implement and comply with relevant freedom of information rules. With that objective, the

TransparencyBoardand the ComptrollerGenerals Office (CGR), one of the agenciescovered by the law,

signedacollaborationagreementinwhichtheTransparencyBoardandtheCGRagreetoworktogetheron

technicaladvising about access topublic information, technical trainingactivities, and thedevelopment of

joint publications.7 The CGR has an InformationAccessUnit,whichhandles informationaccess issues. In

addition, the entity has a section on its website calledContralora Transparente, and has a section for

requesting access to information. According to the 2010 edition of the Barometer for Access to Public

InformationdevelopedbyDiegoPortalesUniversityandAdimark,aresearchcompany,theCGRisamongthe

2FederalLawofTransparencyandAccesstoGovernmentalPublicInformation,April30,2002.3www.ifai.org.mx4AgreementestablishingthecreationandfunctioningoftheCommitteeforTransparencyandAccesstoInformationfromtheSupremeAuditor

oftheFederation,publishedintheDiarioOficialdelaNacinonDecember,28th2006.5

SeeEstudioenMateriadeTransparenciadeOtrosSujetosObligadosporlaLeyFederaldeTransparenciayAccesoalaInformacinPblicaGubernamental,conductedbytheEconomicResearchandTeachingCenterA.C.(CIDE)fortheIFAI,availableat

http://www.ifai.org.mx/SitiosInteres/estudios#estudio_insti6Law20,285,enactedonAugust20,2008.7AgreementsignedonJune3,,2009.SeethemanagementreportoftheComptrollerGeneral,calledCuentaPblica2009,availableonthe

Comptrollerswebsite.


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sixbestChileanagenciesintermsoftransparency. 8Therankingisbasedonastudyofpublicperception,

which measures variables like trustworthiness and precision of the information provided, the agencys

willingnesstoprovideit,andthetimelinessofdelivery.

II.IMPLEMENTATIONOFANACTIVEPOLICYOFCOMMUNICATIONII.IMPLEMENTATIONOFANACTIVEPOLICYOFCOMMUNICATIONII.IMPLEMENTATIONOFANACTIVEPOLICYOFCOMMUNICATIONII.IMPLEMENTATIONOFANACTIVEPOLICYOFCOMMUNICATION


The transparency obligation of Supreme Audit Institutions does not end with the delivery of

informationrequestedbycitizenswho,ingeneral,donotunderstandtherolethatSAIsplayand

thework that theydo. Toguarantee the effectivenessoftheSAIs publicity efforts, theymust

adoptactiveinformationdiffusionpolicies.

Atminimum,SAIsmusthavewebsitesthroughwhichtheycancommunicatewithcitizens.This

website must make available information related to the functions and activities of the SAI.

Comparative law regarding access to information demands that subjects of the lawautomaticallypublish,ataminimum,up-to-datebasicinformationontheirwebsitesinorderto

increase transparency. In this sense, Principle 2 of the Principles of Transparency and

AccountabilityofINTOSAIISSAI20establishesthatSAIsshouldmakepubliclyavailabletheir

mandate, their missions, organization, strategy, and relationships with various stakeholders,

includinglegislativebodiesandexecutiveauthorities.

However,thewebsiteshouldnotbeconceivedasaninformationdepository,butratherasatool

forcommunicatingwiththepublic,bothspecialistsandordinarycitizensinterestedinobtaining

informationabouttheworkof theSAI. Itis importantthatallrelevant informationnotonlybe

available but also easily accessible, that the website be interactive and have a user-friendlydesign, that it is kept up-to-date, that it has effective internal search capabilities, and that it

provideswaystocontacttheSAI.

It is also important that SAIs publish institutional information on their websites, such as its

organizational structure; functions and responsibilities; organizational chart and contact

informationfortherelevantareas;applicablenormativeframework;projectsandtheirobjectives;

informationabouttheSAIsstaff,hiring,andbudget;annualmanagementreports;actionstaken

and administrative decisions adopted; plans for future projects; and the agenda of the

institutionsmainauthorities,withtheirscheduledmeetings.

Themost important information thatmust beavailable to the public is related tosubstantiveauditactivity,whichistheprincipalfunctionoftheSAI.Thisincludesnotonlytheresultsofevery

completedaudit,whichwillbediscussedlater,butalsotheauditplansapprovedbytheentityfor

adeterminedperiod (generally ayear)statingwhichbodies orgovernmentprogramswill be

evaluatedandwhichparticularaspectswillbeaudited.Publishinginformationaboutplanned

audits improves the participation of relevant institutional actors, including legislators,

parliamentarycommissions,monitoringbodies, citizengroups, andcivilsocietyorganizations,

whichareoftenwellplacedtoproposespecificpointsorprovideusefulinformationfortheaudit.

For example,knowing that the SAI has decided to conduct amanagement auditofaHealth

Ministry program to care forpeople with AIDS, an associationdedicated to combatingAIDScould provide information about how the program worked in certain geographic areasor in

8SeeBarmetrodeAccesoalaInformacinPblica2010,DiegoPortalesUniversityandAdimark,availableat

http://www.prensafcl.udp.cl/resultadosbarometro2010.pdf


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INICIATIVA TPA 13

certainhealthcareclinics,orcouldsuggestthattheSAIlookintowhethercertaincontracts(such

aswithalaboratorythathasprovidedapoorqualitydrug)metpropercontractingrequirements.

On the other hand, even though the SAIs website might be its main method of effective

communication,therearealsoothertoolsandchannelsSAIscanusetospreadinformationin

order to have a greater impact and allow the public to better take advantage of its work.Disseminatingrelevantinformationthroughthemedia(television,radio,newspapers)isthemost

effectivewaytoreachthepopulationatlarge.Othermethodsincludeelectronicnewsletterssent

to interested people, public hearings, and publications discussing the results of the SAIs

monitoringactivity.

It is important that SAIs create offices specifically charged with designingand implementing

institutional communication policies, with the aim of increasing transparency in SAI

management,andwhichalsoimplementstrategiestooptimizetheimpactoftheirworkand,in

thatway,improvetheeffectivenessoftheirowninstitutionalmonitoringactivities.


DifferentSAIsthroughouttheregionplacegreaterorlesseremphasisoncommunicationwith

the public and have more or less developed methods of communication with the public.

WhereassomeSAIsconsiderinstitutionalcommunicationtobeoneoftheirstrategicobjectives

toincreasethe impact of theirwork,othersbarelycomplywith theminimumobligationsand

standardsoftransparencybypublishingbasicinformationontheirwebsites.

AlthoughalltheSAIsintheregionhavewebsites,thequalityvariesfromoneentitytoanotherin

areas suchasdesign, functionality, interactivity, friendliness, easeofuse,quantityofavailable

information,availabilityofup-to-dateinformation,andsoon.SomeexamplesofgoodwebsitesarethoseoftheSAIsinBrazil,Chile,Colombia,andEcuador.

In some cases, the information available on the website is limited to the SAIs structure and

responsibilities,legalframework,authorities,andafewreports.Somecountrieshaveinformation

access laws that require the State, including SAIs, to publish specific information (active

transparency obligations). This is the case in Chile, Ecuador, Guatemala, Honduras, Mexico,

Panama,Peru,andtheDominicanRepublic.TheinformationthateachoftheseSAIspublishes

differsbasedontherequirementssetoutinthatcountryslawbut,inmostcases,itincludes

generalinformationregardingtheSAIswork,suchastherelevantregulations;theSAIsstructure

andotherorganizationalinformation;contactinformationforeachdivisionwithintheSAI;andinformation regarding planning, management, staff, hiring, budget, decisions made, and

scheduledactivities.ThequantityandqualityofinformationpublishedbyEcuador 9tocomply

withtheEcuadorianTransparencyLawis remarkable.Inaddition,Chile10andPeru11areworth

mentioningfortheinteractive,attractive,andeasy-to-useapplicationsontheirwebsites.Thesite

oftheComptrollersOfficeofPeruevenhasasectiononaccesstoinformationforthevisually

impaired.12

WhentheSAIispresidedoverbyacollegialbody,otherinformationrelatedtopublicmeetings

shouldalsobepublished, including the agenda, theminutes,proceedings,and the decisions

9SeetheComptrollerGeneralofEcuadorwebsite,http://www.contraloroa.gov.ec/ley_de_transparencia.asp.10SeetheComptrollerGeneralofChilewebsite,

http://www.contraloria.cl/NewPortal2/portal2/ShowProperty/BEA%20Repository/portalCGR/CGRTransparente/transparenciaCGR.11SeetheComptrollerGeneralofPeruwebsite,http://apps.contraloria.gob.pe/transparencia/12Seehttp://www.contraloria.gob.pe/wps/portal/portalcgr


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adoptedateachmeeting.TwoexamplesofSAIsthatcomplywiththeserequirementsarethe

Courtof Auditors ofBrazil13 and the AuditorGeneral ofArgentina.14 In addition, theCourt of

AuditorsofUruguayhasawebsitewhich,althoughrathermodestcomparedtotheothertwo,

has implemented a search engine that allows users to browse the institutions resolution

databaseusinganumberofdifferentcriteria.15

Asfortheinformationonplannedaudits,afewSAIspublishtheirannualauditplan,withdetails

oneveryorganismorprogramtobeauditedduringtheterm.Forexample,theSAIofEcuador

publishesonitswebsiteasignificantamountofinformationonplannedauditsforthecurrent

year, with statistical data and descriptions of every planned audit, methods, and dates of

execution.16TheSAIofColombiaoffersakeywordsearchfeaturethatprovidesbasicinformation

aboutgeneralauditingplans.17ThewebsiteoftheAuditorGeneralsOfficeinArgentinaprovides

anup-to-datelistofauditscurrentlybeingconducted.18

AlmostalloftheSAIsinthestudypublishnewsontheirinstitutionalactivities,andthemajority

haveasectionoftheirwebsitesdedicatedtothissubject.Thenewscontent,however,isusuallylimited to institutional activities carried out by the SAI, and the information provided is often

limited,incomplete,andoutofdate.

One useful transparency tool is that implemented by the CGR of Chile, which publishes the

Comptrollersscheduleonitswebsite,detailingthehearingstheComptrollercarriesouteach

day.19

SomeSAIsproduceandpublishnewsthroughelectronicbulletinsandothermeanssomewhat

regularly.Othersalsohavesectionsontheirwebsiteswheretheypostnewsarticlesaboutthe

SAIthathavebeenpublishedinnewspapersorbroadcastontheradioandtelevision.SAIsin

Brazil,20Colombia,21andMexico22havedevelopedinstitutionalprogramsthatarebroadcaston

television,andtheypostthesevideosontheirrespectivewebsites.

However,veryfewSAIshaveanactiveandcomprehensivecommunicationpolicythatincludes

production and publication of relevant information on public monitoring, the use of press

conferencestoraiseawarenessofimportantfindings,asustainedpresenceinthemedia,the

useofaudiovisualmediaandnewtechnologies,socialnetworks,andothertools.


BRAZILBRAZILBRAZILBRAZIL

OneSAI thathasadoptedastrongcommunicationstrategy istheCourtofAuditorsof Brazil. Itswebsite is

amongthemostcomplete, interactive, anduser friendly.23 Its design isclear, information iswellorganized

basedontheneedsofvisitorstothesite,andithasaspecificsearchtoolforeachsection.TheCourtof

13SeetheCourtofAuditorsofBrazilwebsite,http://portal2.tcu.gov.br/portal/page/portal/TCU/sessoes/pautas14SeetheAuditorGeneralofArgentinawebsite,http://www.agn.gov.ar/n_actas_colegio.htm15SeetheCourtofAuditorsofUruguaywebsite,http://www.tcr.gub.uy/resoluciones/index.htm16SeetheComptrollerGeneralofEcuadorwebsite,http://www.contraloria.gob.ec/ley_de_transparencia_detalle_plan.asp17SeetheComptrollerGeneralofColombiawebsite,http://www.contraloriagen.gov.co/web/guest/plan-general-de-auditoria-pga18SeetheAuditorGeneralofArgentinawebsite,http://www.agn.gov.ar/n_aud-curso.htm19

SeeComptrollerGeneralofChilewebsite,http://www.contraloria.cl/NewPortal2/portal2/ShowProperty/BEA%20Repository/Portal/Actualidad/Agendas/Contralor/2011/Abril2011.html20TCUCiudadoandTCUemAoprograms.Seehttp://portal2.tcu.gov.br/portal/page/portal/TCU/imprensa21Mesadecontrolprogram.Seehttp://www.contraloriagen.gov.co/web/guest/mesa-de-control22Pesosycontrapesosprogram.Seehttp://www.asf.gob.mx/cs_09.html23SeetheCourtofAuditorsofBrazilwebsite,www.tcu.gov.br


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Auditors publishes extensive information about its legal framework; the qualifications of its officials; an

organizationalchartwithcontactinformationforeachdivisionandthepeopleincharge;alistofpersonnel

andtheSAIscompensationstructure,biddingandpurchases;strategicplanning;andotherinformation.Italso

hasspecificsectionsregardingCourtsessionsandcaselaw,withhelpfulsearchengines.Inadditiontoits

website,theCourtofAuditorshasitsownnewsagency,whichisinchargeofimplementingcitizen-oriented

communication strategies including publications, radio and TV programs, a YouTube channel, and social

networking services such as Twitter. For its part, the Editorial department is in charge of publishing a

magazine, newsletters, and educational materials, methods by which the Court of Auditors disseminates

informationaboutitsactivitiesandtheresultsofitsauditingwork.


TheSAIofCostaRicahasdevelopedapublicinformationsystemthatiswidelyusedbythemedia,legislators,

legal advisers, and social and professional organizations. The website also makes available a variety of

documents24relatedtoauditingandpublicmanagement,whichisaccessibletoallinterestedcitizens,while

also offering in-person and virtual training courses25

in related fields. The entity also organizes seminars,forums,conferences,andotherevents.Theseeffortscombinetoformacommunicationpolicyfocusedon

providinginformationtothepublic,inlinewiththestrategicplan2008-2012,26theobjectivesofwhichinclude

increasing legislative,media, andcivil society use ofwork done by the Comptroller, and increased public

confidenceintheSAI.

III.PUBLICATIONANDDISSEMINATIONOFAUDITREPORTSIII.PUBLICATIONANDDISSEMINATIONOFAUDITREPORTSIII.PUBLICATIONANDDISSEMINATIONOFAUDITREPORTSIII.PUBLICATIONANDDISSEMINATIONOFAUDITREPORTS


ThedisseminationofauditreportsdeservesachapterofitsownbecausethosereportsareSAIsprimaryworkproduct.Thesereportscontainvaluableinformationaboutimportantaspectsofthe

waydifferentgovernmentagenciesoperate.Anauditisatechnicalevaluation,carriedoutunder

rigorous methodological standards, which offers a good diagnosis of the situation of a

governmentbody.Auditsoftendetecterrorsandirregularitiesandmakerecommendationsto

resolvethem.

Althoughthelegislationofeachcountryestablishesinstitutionalmechanismsthatgovernhow

audit reports are officially usedusually involving the Parliament or one or more of its

commissionsthese reports have also proven useful to other actors and agencies, thus

strengthening public accountability. The experiences of countries in the study show thatformalizedexternalmonitoringmechanismsalonearenotsufficienttomakegovernmentbodies

accountable, and thateffectivenessalsorequires active disseminationpolicies.SAIs have the

capacityandthemandatetoavoidanyriskoftheirworkgoingtowaste,bothinstitutionallyand

societally. Cooperation with civil society groups, the academic sector, the media, and public

actors (judges, prosecutors, anti-corruptionagencies, theOmbudsman,etc.) greatly improves

24SeetheLibrarySectionoftheComptrollerGeneralofCostaRicawebsite,

http://cgrw01.cgr.go.cr/portal/page?_pageid=434,1810531&_dad=portal&_schema=PORTAL25SeetheTrainingCenteroftheComptrollerGeneralofCostaRicawebsite,

http://cgrw01.cgr.go.cr/portal/page?_pageid=434,1781426&_dad=portal&_schema=PORTAL26SeePlanEstratgicoInstitucional2008-2012.CostaRica,agostode2008.Uncompromisoconlasociedadcostarricense,availableat:

http://cgrw01.cgr.go.cr/pls/portal/docs/PAGE/PORTAL_FUNCIONARIOS_2008/SECCIONES%20FUNCIONARIOS/DOCUMENTOS/ESTRATEGIA

_PLANIFICACION/ESTRATEGIA_2008_2012.PDF


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theimpactandqualityofmonitoring.Thesynergygeneratedbytheactivitiesofvariousentities

withdiversecapacities,powers,andtoolsresultsinmorecompleteandeffectivemonitoring.27

TheMexicoDeclarationonSAIIndependence,adoptedbyINTOSAI,establishesinPrinciple5

thatSAIshavetherightandtheobligationtopublishandwidelydisseminatetheresultsoftheir

activitiesandthattheyshouldnotbeobstructedwhencarryingoutthattask.Similarly,Principle7oftheISSAI20 PrinciplesofTransparencyandAccountabilitystatesthatSAIsmustinformthe

generalpublicoftheresultsoftheiraudits,theirrecommendations,andtheirconclusionsabout

governmental activities. In ISSAI21, INTOSAInoted thatmostSAIs recognizethenecessity of

publiclyreportingtheresultsoftheiraudits,inadditiontoprovidingaccesstootherpublications.

NotonlyshouldSAIspublishcompletereportsvisiblyontheirwebsites,buttheinformationmust

alsobesufficientlyorganizedandsystematizedtomakeiteasierforthepublictofindandidentify

relevantinformation.Tothisend,websitesshouldprovideasearchmechanismwithdifferent

searchcriteria(suchastimeperiod,auditedgovernmentalbody,subjectmatter,etc.).

Inaddition,itisimportantthatauditreportsbepublishedinatimelymanner,soastoavoidout-

of-datefindingsandconclusions.Delayedpublicationofauditreportsleadstoa lossofinterest

from the audited body, other monitoring groups, and the general public, and reduces the

chancesforcivilsocietytousethesefindingstoarguein favorofimprovementsingovernment

performance.ISSAI20,Principle1statesthatlegalframeworksgoverningSAIsshouldrequirethe

timelypublicationofauditreports,withpredetermineddeadlines.Additionally,Principle6ofthe

MexicoDeclarationstatesthatSAIsshouldpublishanddisseminatetheirreportsoncetheseare

formallyhandedintothecorrespondingauthority.

It is also important that SAIs make public information related to follow-up of the

recommendationsmadeintheauditreportsinordertoverifythedegreeofcompliancebythe

auditedagencies.AmongthebestpracticesdescribedinISSAI21relatedtoPrinciple3isthatof

someSAIsthatproducereportstoevaluatemeasurestakenbytheauditedentityinresponseto

previousauditrecommendations.

One problem related to the disseminationofaudit reports is the relatively technical language

they generally use, which makes them difficult for non-specialists to read. SAIs have the

challenge of overcoming that difficulty to make the information available to the public, for

examplethroughexecutivesummariesthatpresenttheresultsinaclearandunderstandable

way.Therearemanyresourcesthatcouldbeusedtomaketheinformationclearer,includingnot

onlywrittendocuments,butalsographics,audio,andvideos.

Lastly, itis not sufficient thatSAIsmerelymakeauditreportsavailableontheirwebsites. SAIs

should also employ active, effective dissemination policies to publicize the results of their

activities.TheeighthprincipleofISSAI20statesthatSAIsshouldcommunicatetheiractivities

and their results broadlyand ina timelymanner through themedia. Italso states that these

results should be visible in the public domain, and that they should encourage public and

academic interest in theirmost important conclusions. Todoso, SAIsmust interactwith the

media,civilsociety,andtheotherrelevantactorsinthepublicmonitoringsystem.

SAIs shouldbe creative in the way they present their information and in finding people thatwouldbeinterestedinreceivingthatinformation.Whilewidedisseminationhasitsadvantages,it

27Formoreaboutthedisseminationofauditreports,seeSantiso,Carlos,ThepoliticalEconomyofGovernmentAuditing:FinancialGovernance

andtheRuleofLawinLatinAmericaandBeyond ,RoutledgeCavendish,2009,p.38.


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isofteneasiertoachieveagreaterimpactbycommunicatingwithkeyfigures.Potentialclients

of SAIs information product are not always the same people, but rather vary basedon the

producttheentityisoffering.IftheSAIalwaysofferseveryproducttoalltheclients,itislikely

thattheclientswillbecomelostwithtoomuchinformationortheywillnotbeinterestedorwill

not have time to search through all the material. Therefore, in addition to disseminating

informationtothegeneralpublic,SAIsshouldattracttheattentionoftheappropriaterecipientsof

anyspecificpieceofinformation.Forexample,ifanSAIproducesinformationontheprovisionof

aparticularpublicservice,it isimportantthatthereportreachthecorrespondingParliamentary

Commission, the monitoring entity for that specific public service, associations or groups of

peoplethatusetheservice,journalistscoveringtheparticulararea,andthedisciplinaryagencies

orjudicialagencies(ifirregularitiesaredetected).


TheresultsofthestudyindicatethatthemajorityofSAIscomplywiththeminimumrequirement

of publishing their complete audit reports online, on their websites (as an exception, theComptrollersOfficeofBoliviaonlypublishesexcerptscontainingthemainconclusions,which

can beaccessed through the sites searchfunction).Dependingon thewebsites design, the

auditreportsmaybemoreorlessreadilyaccessible;however,ingeneral,accesstendstobeon

the homepageand isquite visible. Yet, only ina few cases is the informationorganized and

systematized by functional criteriasuchas the dateof the report or the audited entity,which

makesithardtofindanyparticularreport.

SomeSAIspublishtheresultsoftheirauditswithinalargerreportthatcontainstheresultsfrom

anentirefiscal year.Thisis thecase fortheSupremeAuditOfficeofMexico,whichpublishes

annuallyitsReportoftheResultsoftheSupremeAuditingofthePublicAccount.Althoughthereportdoeshaveanindex,bywhichitispossibletosearchbyauditedentityandfindspecific

information, there isa delay inpublicationas it isnecessary towaituntil thewhole report is

finished. Thus, it is not possible to review the individual reports until the general report is

published, even though they might be ready long before that. This may present problems

regardingthetimelinessofthe informationpublished.28InthecaseoftheComptrollerGenerals

OfficeofGuatemala,itisnotpossibletoaccesstheindividualauditreports,butratherusersmust

searchforindividualreportswithintheannualreport,whichisdifficulttodo.Ontheotherhand,

someSAIswebsiteshavesearchfunctionsthatallowuserstosearchforreportsusingdifferent

criteria. For example, the SAIs of Argentina, Brazil, Chile, Ecuador, and Uruguay have useful

searchfunctions.

ThetimebetweentheapprovalofareportanditspublicationbytheSAIvariessignificantlyfrom

onecountry toanother.WhileinmanycasesSAIsdonot keep theirwebsites up-to-datewith

recent reports, the websitesof the SAIs forArgentina, Brazil, Chile,CostaRica,Ecuador, and

Uruguayarekeptverywellupdated.TheLatinAmericanBudgetTransparencyIndexof2009 29

indicatesthatthetimelinessofpublicationforauditsrelatedtothebudgetisamongthebiggest

problemsinthestudy,withonlyCostaRicapresentingacceptableresults.

TheSAIsthroughouttheregionconstantlyexhibitdelaysinpresentingtheresultsoftheiraudits

ofthepublicaccountattheendofeachfiscalyear.

28Thelastavailablereportatthetimethisreportwaswritten(April2011)isthatcorrespondingtotheyear2009.29SeendiceLatinoamerianodeTransparenciaPresupuestaria.SeetheLatinAmericanBugdetTransparencyIndexof2009,Fundar,Centrode

AnlisiseInvestigacin,A.C,availableathttp://www.fundar.org.mx/fundar_1/site/files/iltpregional.pdf.


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AmongtheSAIsinthestudy,onlyafewpublishfollow-upinformationrelatedtowhetherthe

audited entities follow the recommendations of previous audit reports.One country that has

been successful in this area is Colombia, whose SAI ranks audited entities based on their

compliancewithrecommendationsmadeinprioraudits.Inthisway,theimprovementplansthat

audited entities develop can become an important tool in addressing the audits findings. In

subsequent audits, the ColombianSAI evaluates compliancewith the improvementplan and

publishesitsconclusionsinanewreport.

Chiles SAI website has a search function that allows users to search for audit reports and

providesanoutlineofthemostimportantinformationandconclusionsoftheauditinquestion.

TheSAIofArgentinaprovidesanexecutivesummaryforeachauditreport,whichprecedesthe

completereport,andanoutlinewiththemostrelevantinformation,whichisalsoavailableonthe

Internet.AnotherexampleofgoodpracticeisCostaRicasentity,whichincludesanexecutive

summaryatthebeginningofeachreportwiththemainfindingsandconclusions,whichisvery

usefultojournalists,legislativecounselors,andcivilsociety.Finally,thePeruvianComptrollers

Officepublishessummarydocumentstogetherwithitsauditreports.

Asfortheactivedisseminationoftheresultsofaudits,theresultsofthisstudyshowthatonlya

smallnumberofSAIshaveimplementedcommunicationpoliciesthateffectivelymaximizethe

impact of their activity. Even in those SAIs that effectively allow access to audit reports, the

reports have limited institutional repercussionsand social impact. The pressareasof the SAI

websitespublishonlyasmallnumberofnewsarticlesorperhapspublishinformationgenerally

related to institutional activities rather than audit findings. However, there are some good

practicesthroughouttheregion.



TheGeneralAuditOfficeofArgentina,forexample,publishesaperiodicelectronicnewsletterthatmakesit

easyforreaderstoaccessauditresults.30ThebulletinissenttoalistofindividualscompiledbytheSAIand

includes civil society organizations, journalists, legislators, academics, and anyone else who wishes to

subscribe.ThewebsiteoftheGeneralAuditOfficealsohasasectioncalledInthemediathatpublishesnews

onadailybasisrelatedto the entitysmonitoringwork.31 Inaddition, theMonitoringBodiesWorkersUnion

(APOC)initiatedaprojectthataimstotranslatethereportsproducedbytheSAIintoacolloquiallanguageand

thenpublishthemonawebsitededicatedtonewsrelatedtoaudits.32Eventhoughthisisnotaninitiativeof

theArgentineSAI,itreflectsaninnovativepracticebyanexternalactormakinguseofinformationprovidedby

theSAI.

COLOMBIACOLOMBIACOLOMBIACOLOMBIA

TheColombianSAIalsoproducesasignificantnumber ofnewsletters,whichareavailable tothepublicin

audioandvideoformat,andwhichpublicizetheresultsoftheaudits.Inaddition,thespecificinternalareasor

departmentswhichcarryouttheaudits[ContralorasDelgadas]offerpressreleasesafterthepublicationofthe

auditreportsaboutimportantissues,inanefforttoexplainthecontentofthereport.Asstatedpreviously,the

entityalsoproducesitsownTVprogram.AninterestingcivilsocietypracticeistheIndexofTransparencyof

Public Entities, developed by the Transparency for Colombia Corporation, which evaluates many

30SeetheAGNswebsite,http://www.agn.gov.ar/n_reporte_agn.html31SeetheAuditorGeneralofArgentinawebsite,http://www.agn.gov.ar/n_sintesis_menciones.html32SeethewebsiteofElAuditor(TheAuditor),www.elauditor.info


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governmentalauthorities,includingtheComptrollerGeneral33.Itisalsoremarkablethatthisindexiscompiled

inlargepartusinginformationproducedbytheComptrollerGeneralsOffice34.


Alongthesamelines,theSAIofCostaRicapublishesnewsletters,sometimesincludinganaudiocomponent,

withasummaryofthefindingsandconclusionsmadebythemanageroftheauditareathatpublishedthe

report. These newsletters aim to allow individuals outside the Comptrollers office (citizens, government

officials,media, legislatorsand theiraids,andotherusers) to listen to the auditors conclusions.Thus, the

newslettersimprovenewscoveragebythemediabecausetheysimplifythejournalistswork.TheComptroller

GeneralofCostaRicahasanimportantpresenceinthemedia,whichbroadcastsrelatednewsontheradio,in

thenewspaper,ontelevision,andthroughdigitalmedia.Allpressmaterialsareprovidedtointerestedpeople

(chambers of commerce, academics, interested organizations, professional associations, researchers, and

otherrelevantactors).Inaddition,theComptrollerGeneralsubmitsallofitsreportstotheLegislature.

BRAZILBRAZILBRAZILBRAZIL

Finally,theCourtofAuditofBrazilhasadoptedaninterestingpractice.Itsnewsagencyactivelybroadcastsits

activities,findings,anddecisionsthroughbulletins,radioprograms,andtelevision.

IV.TRANSPARENCYINTHEUSEOFSAIRESOURCESIV.TRANSPARENCYINTHEUSEOFSAIRESOURCESIV.TRANSPARENCYINTHEUSEOFSAIRESOURCESIV.TRANSPARENCYINTHEUSEOFSAIRESOURCES


TheproductionandpublicationofreportsregardingthewaythattheSAIsresourcesareusedis

afundamentaltransparencypractice.Astheentitieschargedwithpublicauditing,SAIshavea

heightened duty to be transparent in their own expenditures. The INTOSAI emphasized thenecessity forSAIstobetransparentin thisareain ISSAI20,where itisstated thatSAIsmake

publicwhattheirtotalbudgetisandreportontheoriginoftheirfinancialresourcesandhow

those resources are usedand measureand report on the efficiency andeffectiveness with

whichtheyusetheirfunds(Principle6).

This budget information must be kept current and made available in a way that is

understandable to the non-specialist public. These are necessary conditions for real

accountabilityregardingtheuseofresources.InthedocumentPresentationofaccountsand

accountability35preparedbytheChileanSAIin2009forOLACEFS,itisstatedthattheproducts

andservicesthat[theSAI]generatesmustbeunderstandableandrapidlyaccessible.Thearticlereflects the importance of taking into consideration the recipients of the information, the

informationinwhichtheyareinterested,andhowtofacilitatetheiraccessandunderstanding.

Theseshouldbethestandardsthateverybudgetaccountabilityreportshouldfollow.

33

SeethewebsiteoftheTransparencyforColumbiaCorporation,http://transparenciacolombia.org.co/INDICES/IndicedeTransparenciaNacionalNacional/tabid/105/language/es-ES/Default.aspx34NotethattheTransparencyforColumbiaCorporationconsidersthat60percentoftheinformationprovidedbythecomptrollergeneralis

timely,clear,andtruthful,whiletheremaining40percentisunclearandusuallylate,especiallywhenconcerningtheresultsandthestructure

ofaudits.35PresentacindeCuentasysuRendicin.SeetheOLACEFS,http://www.olacefs.net/uploaded/content/category/603497351.pdf


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AlmostalloftheSAIsreviewed36publishreportsontheirwebsitesthatarerelatedtotheuseof

budget funds, and many of them present such reports with details on the SAIs income,

expenditures,andoperationsperformed.

However,onlyasmallnumberofSAIsmaintainupdatedinformation.Inmostcases,SAIspublish

budgetaryinformationonanannualbasis,asisthecaseinArgentina, 37Colombia,38Mexico,39

and the Dominican Republic.40 Only a few SAIs publish this informationmore frequently. For

example, the SAI of Peru41 publishes this information every three months through its

transparencywebsite,andChile,42Ecuador,43andGuatemala44dosomonthly.

Anotherimportantindicatorregardingbudgettransparencyisthe levelofdisaggregationofthe

informationpresented.AmongtheSAIsthatofferdetailedreportsareEcuador,Chile,Colombia,

and Guatemala. Meanwhile, in Argentina, Mexico, Peru, and the Dominican Republic, the

informationispresentedinamoreaggregatedform.InthecaseofArgentina,itisdifficulttotell

which components are included in each category, because the categories are not explicitly

defined.


CHILE,GUATEMALA,andECUADORCHILE,GUATEMALA,andECUADORCHILE,GUATEMALA,andECUADORCHILE,GUATEMALA,andECUADOR

TheSAIsofChile,Guatemala,andEcuadoraresomeofthefewthatmaintainupdatedinformationregarding

theirownbudgets.TheseSAIspublishmonthlyreportsaccuratelydetailingtheirownexpenditures.Inthecase

ofEcuador,theinformationinthereportsishighlydisaggregated,andforeachcomponent,thereportdetails

theamountofmoneyoriginallyassignedtotheSAI,modifications,plannedexpenses,fundspaidout,andthe

percentageofthebudgetspent,amongothervariables.

V.TRANSPARENCYINSAIBIDDINGANDCONTRACTSV.TRANSPARENCYINSAIBIDDINGANDCONTRACTSV.TRANSPARENCYINSAIBIDDINGANDCONTRACTSV.TRANSPARENCYINSAIBIDDINGANDCONTRACTS


The use of transparentmechanisms for the procurement ofgoodsandservicesbySAIs isa

prerequisitefor theefficientuseofpublicresources.Currenttechnologyhasallowedsignificant

advancesinthisarea,withbiddingforcontractsdoneovertheinternetandreal-timemonitoring.

Thenecessityofadoptingmeasurestomakecontractingandhiringmoretransparentisnotonly

amoralimperativethatSAIsshouldfollow,butitisalsooneofthecommitmentsmadebythe

36ExceptParaguayandCostaRica.Inaddition,BoliviaandElSalvadorpresentdatarelatedtotheexecutionoftheentitysbudget,butusers

mustaccessitthroughthemanagementorworkreports.37SeethewebsiteoftheAuditorGeneralofArgentina,http://w.agn.gov.ar/presupuesto/presupuesto2010.pdf38SeethewebsiteoftheComptrollerGeneralofColombia.http://www.contraloriagen.gov.co/c/document_library/get_file?uuid=1a72f2e9-4008-

80d2-df347a16321b&groupld=1013639SeethewebsiteoftheSupremeAuditorofMexico,http://www.asf.gob.mx/trans/Obliga/Presupuestos.pdf40SeethewebsiteoftheCourtofAuditorsoftheDominicanRepublic,

http://www.camaradecuentas.gob.do/index.php?option=com_phocadownload&view=ctegory&id=94:2010&Itemid=10441SeethewebsiteoftheComptrollerGeneralofPeru,http://apps.contraloria.gob.pe/transaparencia/42SeethewebsiteoftheComptrollerGeneralofChile,http://www.contralora.cl/NewPortal2/portal2/ShowProperty/BEA%20-

repository/portalCGR/CGRTransparente/transparenciaCGR43SeethewebsiteoftheComptrollerGeneralofEcuador,http://www.contraloria.gov.ec/ley_de_transparencia.asp44SeethewebsiteoftheComptrollerGeneralofGuatemala,http://www.contralorua.gob.gt/i_transparencia/NUMERAL_8_8_21-03-2011.pdf


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UnitedNationsConventionAgainstCorruption(UNCAC),whichwassignedandratifiedbyevery

countryintheregionexceptBelizeandSurinam.45

Section9ofthisConventionestablishestheminimumstandardsthataimtopreventcorruption.

Among these standards is the adoption of transparent processes for public contracting that

address issues such as dissemination of information on bidding and contracting processes,including selection criteria and conditions for participation (which must be objective and

predetermined).Theconventionalsoemphasizestheneedfortheadoptionofinternalcontrol

mechanisms, which include a system of appeals for situations in which rules and selection

proceduresarenotfollowed,andregulationscoveringpossibleconflictsofinterestbythestaff

responsibleforpubliccontracting.


Most SAIs publish on their websites information related to bidding and hiring processes,

although in some casesnot all relevant information is available, but merely indicates that a

position is open for hiring, or that the SAI has contracted with a specific company for the

completionofaspecifictask.

Importantly, this is one area in which the gap between formal compliance and effective

enforcementismostobvious.Themainflawconsistsinthelackofdisaggregationofdataand

thelowfrequencyofupdating.

SomeSAIspublishtheinformationofbiddingandhiringontheirownwebsitesandothersdoit

throughagovernmentprocurementwebsite.

Inthefirstgroup,twogoodexamplesaretheGeneralAuditOfficeofArgentinaandtheSupreme

AuditOffice ofMexico. Also,theCourtofAuditof Uruguaypublishes, onits ownwebsite,thenamesofcompaniesthathavecontractedwiththegovernmentandtheservicestheyprovide,

althoughthesitedoesnotstatethedateofthecontract,theamountallocated,orthetermsand

conditionsofthecontract,amongotherinformation. 46Similarly,theentityofCostaRicakeepsa

recordofsuppliers,butitisaccessibleonlytoauthorizedpersonnelbyenteringakeyandaccess

code.47

AmongthecountriesthathaveaStatecontractingwebsitethatincludes informationaboutSAI

transactionsareChile,48Colombia,49Ecuador,50ElSalvador,51andGuatemala52.



ThenationalgovernmentofChileestablishedtheChileComprawebsite,mandatedbythePublicPurchases

Law,53 which went into effect in 2003. Through the website, citizens can access bid requests, contracts

awarded,unfilledbidrequests,andclosedbid requestsforthewholegovernment,includingtheComptroller

45SeethestatespartiesonthewebpageoftheUnitedNationsOfficeonDrugsandCrime,

http://www.unodc.org/unodc/en/treaties/CAC/signatories.html46SeetheCourtofAuditorsofUruguaywebsite,http://www.tcr.gub.uy/otros_ley18381/conclic.pdf47SeetheInternetPortaloftheCGR,http://cgrw01.cgr.go.cr/apex/f?p=331:1:8930165238366448

ChileCompraWebsite,www.chilecompra.cl 49ContractingWebsiteofColombia,http://www.contratos.gov.co50PublicPurchasesWebsiteofEcuador,http://www.compraspublicas.gob.ec51ComprasalPortal,http://www.comprasal.gob.sv/moddiv/HTML52GuatecomprasPortal,www.guatecompras.gt53LawN19.886


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GeneralsOffice. The website alsoprovidesaccess toamanual54 that explainshow the siteworks, which

simplifiesnavigation.Inaddition,thereisahelpsectionthatallowsuserstosubmitquestionsviatheInternet

aswellasclaimsregardingpotentialirregularitiesincontractsawarded.

COLCOLCOLCOLOMBIAOMBIAOMBIAOMBIA

Along the same lines,Colombia has created the Single ContractingPortal, anelectronic system forpublic

contracting created by Law.55 The portal allows users to access bidding processes for every government

agencyincludingtheComptrollerGeneralsOfficefromthepre-bargainingstagetothecontractaward,and

also allows citizens to see everything from contracting conditions to the technical requirements of the

products to be produced. In addition, the SAIs website allows users to download charts that include

informationregardinggoodsandservicescontractsforthepastsevenyears,includingdetailsofacontracts

purpose,contractor,date,andcontractprice.56


ThewebsiteoftheGeneralAuditOfficeofArgentinaincludesasectiondedicatedtobiddingandcontracting.Thissectionincludesinformationaboutcallsforbidsandspecifications(includinginformationaboutthedate

andplacewherebidscanbemade,thecharacteristicsofthegoodsorservicessought,thepaymentterms,

andtimeforperformance),evaluationcriteria,awardsmade,andpurchaseorders.57


The Supreme AuditOffice ofMexico publishes information regardingpublicworks and acquisitions in its

websitesTransparencyPortal58specifyingthegoodsorservicescontract,thesupplier,thecontractterm,and

the amountpaid. Inaddition, the SupremeAuditOfficeofMexicoalsopublishesall information related to

services contracting so that applicants can access the various calls, ways to apply, and technical and

economicproposals,additionalinformationinresponsetoquestionssubmitted,andthefinalcontractaward.59Italsopublishestheplanofacquisitionsandexpendituresforthecurrentyear.60

VI.PUBLICATIONOFSAIPERSONNELLISTS,INCLUDINGPOSITION,VI.PUBLICATIONOFSAIPERSONNELLISTS,INCLUDINGPOSITION,VI.PUBLICATIONOFSAIPERSONNELLISTS,INCLUDINGPOSITION,VI.PUBLICATIONOFSAIPERSONNELLISTS,INCLUDINGPOSITION,SALARIES,SALARIES,SALARIES,SALARIES,ANDCONTACTINFORMATIONANDCONTACTINFORMATIONANDCONTACTINFORMATIONANDCONTACTINFORMATION


TransparentpersonnelmanagementrequiresthatSAIspublishlistsoftheirpersonnel,including

thepositionsofeachemployee,thedepartmentstowhichtheybelong,andeachemployees

contact information. In addition, the SAI should allow public access to information onwagestructure,indicatingthesalariescorrespondingtoeachjobcategory.


Most of the SAIs in the studydopublishsome kind ofpersonnel list.However, the typeand

quantityofinformationavailable,aswellitsaccessibility,variesfromonecountrytoanother.

54ChileCompraPortal,http://www.chilecompra.cl/secciones/consultas_y_ayudas/documentos/Manual_Ley_20285_3%200%20_3_.pdf55

Law1150of2006andtheRegulatoryOrder066of2008.56SeetheComptrollerGeneralofColombiawebsite,http://www.contraloriagen.gov.co/web/guest/historico-contratacion57SeetheAuditorGeneralofArgentinawebsite,http://www.agn.gov.ar/n_licitaciones.htm58SeetheSupremeAuditorofMexicowebsite,http://asf.gob.mx/tr_03.html59SeetheSupremeAuditorofMexicowebsite,http://www.asf.gob.mx/ad_02.html60SeetheSupremeAuditorofMexicowebsite,http://www.asf.gob.mx/trans/Obliga/Prog_adq_2011.pdf


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SomeSAIsmake theirpersonnellistspublic andprovide informationoneachstaffmembers

positionandsalary,includinginChile61andtheDominicanRepublic.62Inothercases,suchasin

Ecuador,63 Guatemala,64 Mexico,65 and Peru,66 wages are not specified for each employee,

althoughthewagestructureispresentedseparately.TheGeneralAuditOfficeofArgentinaonly

publishesalistofofficerswithoutspecifyingeithertheirposition(withtheexceptionofthehigh-

levelofficials)ortheirwages.67

Few SAIs provide contact information for their officersand employees (which should include

emailaddressesandphonenumbers);amongthosethatdoareEcuador68andMexico.69

EXAEXAEXAEXAMPLESOFGOODPRACTICESMPLESOFGOODPRACTICESMPLESOFGOODPRACTICESMPLESOFGOODPRACTICES


TheSAIofChilepublishesitspersonnellistthroughitsContraloraTransparentewebpage,whichprovides

informationon positions70 andwages (including details of extras such as incentives and bonuses for job

performance).

71


TheSupremeAuditOfficeofMexicopublishesthenamesofthemembersofitsCounselofDirectors72anda

personnellistwith informationabout the positionandphonenumberofeachofficer.73Similarly,theSAIof

Ecuadorpublisheseachofficersemailaddress.

VII.PUBLICATIONOFTHESWORNDECLARATIONSOFGOODSANDPREVIOUSVII.PUBLICATIONOFTHESWORNDECLARATIONSOFGOODSANDPREVIOUSVII.PUBLICATIONOFTHESWORNDECLARATIONSOFGOODSANDPREVIOUSVII.PUBLICATIONOFTHESWORNDECLARATIONSOFGOODSANDPREVIOUSPROFESSIONALRELATIONSHIPSOFSAIFUNCTIONARIESPROFESSIONALRELATIONSHIPSOFSAIFUNCTIONARIESPROFESSIONALRELATIONSHIPSOFSAIFUNCTIONARIESPROFESSIONALRELATIONSHIPSOFSAIFUNCTIONARIES


SAIs should present and publish sworn statements by their employees in order to ensure

transparency in public administration,prevent irregularitiesorcrimes, and facilitate corruption

investigations.TheInter-AmericanConventionAgainstCorruptionstatesinArticle3.4thatasa

preventivemeasure,statespartiesshouldconsiderimplementing[s]ystemsforregisteringthe

income, assets and liabilities of persons who perform public functions in certain posts as

specifiedbylawand,whereappropriate,formakingsuchregistrationspublic.74

61SeetheComptrollerGeneralofChilewebsite:http://www.contraloria.cl/NewPortal2/SINF/dotacion/limpiarFiltro.do62SeetheCourtofAuditorsoftheDominicanRepublicwebsite:

http://www.camaradecuentas.gob.do/index.php?option=com_phocadownload&view=section&id=13&Itemid=17463SeetheComptrollerGeneralofEcuadorwebsite,http://www.contraloria.gov.ec/ley_de_transparencia.asp64SeetheComptrollerGeneralofGuatemalawebsite,http://www.contraloria.gob.gt/i_tra_tra_.php65SeetheSupremeAuditorofMexicowebsite,http://www.asf.gob.mx/tr_06.html66SeeTransparencyPortalofthegovernmentofPeru,alsoaccessedthroughComptrollerGeneralofPeruwebsite,

http://www.peru.gob.pe/transparencia/pep_transparencia_lista_planes_frame.asp?id_entidad=19&id_tema=3267SeetheAuditorGeneralofArgentinawebsite,http://www.agn.gov.ar/n_estructura.htm68SeetheComptrollerGeneralofEcuadorwebsite,http://www.contraloria.gov.ec/ley_de_transparencia.asp69SeetheSupremeAuditorofMexicowebsite,http://www.asf.gob.mx/tr_06.html70

SeetheComptrollerGeneralofChilewebsite,http://www.contraloria.cl/NewPortal2/SINF/dotacion/limpiarFiltro.do71SeetheComptrollerGeneralofChilewebsite,

http://www.contraloria.cl/NewPortal2/portal2/ShowProperty/BEA%20Repository/portalCGR/CGRTransparente/personal/2011/remuFG72SeetheSupremeAuditorofMexicowebsite,http://www.asf.gob.mx/tr_05.html73SeetheSupremeAuditorofMexicowebsite,http://www.asf.gob.mx/tr_06.html74AlsoinaccordancewithSection3.8oftheInternationalCodeofConductforPublicOfficials(ONU1996).


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Atthesametime,SAIsshouldimplementmeasurestomakepublicitsstaffmemberspastand

presentpersonalandprofessionalrelationships,inlinewithSectionII,Item5oftheInternational

Code of Conduct for Public Officials (UN, 1996) which states: Public officials, to the extent

required by their position, shall, in accordance with laws or administrative policies, declare

business,commercialandfinancialinterestsoractivitiesundertakenforfinancialgainthatmay

raise a possible conflict of interest. In situations of possible or perceived conflict of interest

betweenthedutiesandprivateinterestsofpublicofficials,theyshallcomplywiththemeasures

establishedtoreduceoreliminatesuchconflictofinterest. IncaseswhereSAIemployeesare

not required by law to present and publish their sworn statements, SAIs should still try to

establishthisrequirementasaninternalpolicy,whichwouldstrengthentheirtransparencyand

allowthemtobetterfollowinternationalbestpractices.


ApproximatelyhalfofthecountriesinthestudyrequirethatSAIemployeesfileswornstatements.

Insomecases,theseobligationsapplyexclusivelytotheauditingentity(andarecontainedininternalregulationsorregulationsfromanagencyhigherinthegovernmenthierarchy)andin

otherstherequirementisfoundingenerallawsapplicabletoallpublicagencies.

However, even where employees are obliged to present such statements, only a few SAIs

publishthis information.Forexample, theSAIsofArgentina75andEcuador76requirethattheir

employeespresentswornstatementsofassets,butonlyinformthepublicthatthesedocuments

havebeensubmittedorupdated,withoutpublishingthestatementsthemselves.


DOMINICANREPUBLICDOMINICANREPUBLICDOMINICANREPUBLICDOMINICANREPUBLICTheDominicanRepublicadoptedimportanttransparencymeasuresinJuly2008whenitsSenatedismisseda

memberoftheCourtofAuditformisconductwhicheventuallyledtotheresignationofallmembersofthe

CourtofAudit.77Afterthisepisode,agroupoflegislatorsandcivilsocietyorganizationsrequiredtheadoption

ofmeasures toclarifyhowmembersof theCourtofAuditwouldbeselectedandhow theCourtwouldbe

managed.Atpresent,theCourtofAuditallowsthepublictoaccessanddownloadtheswornstatementsofits

five members. The information provided includes not only the individuals assets and liabilities, but also

detailedinformationabouteachaccount.78

PERUandBOLIVIAPERUandBOLIVIAPERUandBOLIVIAPERUandBOLIVIA

TheSAIsofPeru79andBolivia80donotonlydisplayswornstatementsforSAIofficials,butforeverypublic

official.Thesecountriesalsohavesearchenginesthatallowuserstoeasilyfindtheinformationrequiredby

enteringthefirstandlastnameofthepublicofficial.

75SeeAGNwebsite,http://www.agn.gov.ar/informes/DDJJ_2010.pdf76SeeCGEwebsite,http://www.contraloria.gov.ec/consultas.asp?id_SubSeccion=2677

HoyNewspaper,SantoDomingo(7/5/2008),http://www.hoy.com.do/el-pais/2008/7/5/95899/Camara-de-Cuentas-queda-acefala-tras-salida-de-miembros78SeetheCourtofAuditorsoftheDominicanRepublicwebsite,

http://camaradecuentas.gob.do/index.php?option=com_content&view=article&id=53&Itemid=5179SeetheComptrollerGeneralofPeruwebsite,http://www.contraloria.gob.pe/wps/portal/portalcgr/infopublicaddjj/80SeetheComptrollerGeneralofBoliviawebsite,https://www.cge-djbr.gob.bo/page6.html


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TRANSPARENCYTRANSPARENCYTRANSPARENCYTRANSPARENCY

PRACTICEPRACTICEPRACTICEPRACTICE SOMEINDICATORSSOMEINDICATORSSOMEINDICATORSSOMEINDICATORS GENERALEVALUATIONGENERALEVALUATIONGENERALEVALUATIONGENERALEVALUATION CASESCASESCASESCASES

Legalframework

onaccessto

information

AccesstoinformationlawthatencompassestheSAI

MonitoringbodyCountrieswithalaw:Chile,Colombia,Ecuador,ElSalvador,

Guatemala,Honduras,Mexico,

Nicaragua,Panama,Peru,

DominicanRepublic,Uruguay.

Countrieswithoutalaw:Argentina,Bolivia,Brazil,CostaRica,Cuba,

Paraguay,Venezuela.

MexicoChile

Active

communication

policy

Complete,accessible,user-friendly,andup-to-date

website

Publiclyavailableinstitutionalinformation

Publiclyavailableinformationonmonitoring

Mediabroadcasting(TV,radio,newspapers)

SAIpublications,electronicbulletins,publichearings

Existenceofpublicrelationsoffices

Examplewebsites:Brazil,Chile,Colombia,Ecuador

SAIslegallyrequiredtopublishinformation:Chile,Ecuador,

Guatemala,Honduras,Mexico,

Panama,Peru,theDominican

Republic.

Publicitymeetings,minutes,anddecisionsmade:Argentina,Brazil

SAIsthatpublishinformationaboutplannedaudits:Argentina,

Colombia,EcuadorComptrollerschedule:ChileSAIswithTVprograms:Brazil,Colombia,Mexico

BrazilCostaRica

Publicationand

disseminationof

auditreports

CompletereportspublishedTimelypublicationSearchenginewithseveralsearchcriteria

Publicationofinformationaboutcompliancewithauditrecommendations

Easy-to-readsummariesBroadcastingdirectedtowardjournalists,civilsociety,and

otherinterestedparties

SAIswithsearchenginesontheirwebsites:Argentina,Brazil,Chile,

Ecuador,Uruguay.

SAIswithup-to-datereports:Argentina,Brazil,Chile,Colombia,

CostaRica,Ecuador,Uruguay.Rankingofagenciescompliancewithauditrecommendations:

Colombia

Reportsummariesavailable:Argentina,Chile,CostaRica,Peru.

ArgentinaColombiaCostaRicaBrazil


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PRACTICEPRACTICEPRACTICEPRACTICE SOMEINDICATORSSOMEINDICATORSSOMEINDICATORSSOMEINDICATORS GENERALEVALUATIONGENERALEVALUATIONGENERALEVALUATIONGENERALEVALUATION CASESCASESCASESCASES

Transparencyin

theuseofSAIresources

PublicavailabilityofinformationontheuseofSAIfunds

Regularinformationupdates Levelofdisaggregationoftheinformation

Clarityofinformationforthenon-specialistpublic

SAIsthatpublishbudgetinformationmonthly(Chile,Ecuador,Guatemala),quarterly

(Peru),orannually(Argentina,

Colombia,Mexico,Dominican

Republic)

SAIsthatpublishdetailedreports:Chile,Colombia,Ecuador,

Guatemala

SAIsthatpublishlimitedinformation:Argentina,Mexico,Peru,DominicanRepublic

ChileEcuadorGuatemala

Transparencyin

SAIbiddingand

contracting

processes

OnlineinformationaboutSAIbiddingandcontracting

Transparencyinallstagesofthebiddingprocess

Detailed,up-to-dateinformationavailable

SAIsthatpublishasignificantamountofinformationontheir

websites:Argentina,Mexico

Countrieswithawebsiteforpubliccontracting:Chile,Colombia,

Ecuador,ElSalvador,Guatemala.

ChileColombiaArgentinaMexico

PublicationofSAI

personnellists,withreferencesto

positionsand

salaries

Publicationofemployeesnamesandsalaries

Detailsofeachemployeesposition,office,andcontact

information

Salaryinformation

SAIsthatpublishinformationonofficesandsalaries:Chile,Ecuador,Guatemala,Mexico,Peru,

DominicanRepublic

SAIsthatprovidecontactinformationfortheirofficials:

Ecuador,Mexico

ChileMexicoEcuador

PublicationofSAI

officialssworn

statementsof

goodsandprevious

professional

relationships

Employeeslegallyrequiredtopresentswornstatements

Availabilityofinformationonpotentialconflictsofinterests

Swornstatementspubliclyavailable

SAIsthatonlydisplaythefactthataswornstatementhasbeenfiledor

published(butdonotpublishthe

statement):Argentina,EcuadorSAIsthatpublishstatementsfromtheirtopofficials:Dominican

Republic

SAIsthatpublishsummariesofstatementsfromallpublicofficials

(notonlySAIofficials):Bolivia,Peru

DominicanRepublic

BoliviaPeru


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PARTICIPATIONPARTICIPATIONPARTICIPATIONPARTICIPATION


Over the past decade, Supreme Audit Institutions (SAIs) in Latin America have

undergone an institutional modernization process,whichhas been reflectednot

onlyinthereorganizationoftheirinternalstructure,butalsointheintroductionof

citizenparticipationpractices.

BothcivilsocietyandSAIscanbenefitfromthiscollaborativeworkingrelationship.81

Such cooperation in the audit process contributes to the strengthening of theexternal oversight system: since SAIs have privileged access to governmental

agencies, they can request, gather, and check all the information needed to

expeditiously assess administrative action. Moreover, their staff possess high

qualificationsinauditing,nottomentionthetechnicaltoolsandfinancialresources

SAIscan count on toperform theirwork.Civil society organizations (CSOs) can

complement and disseminate the results of the control carried out by SAIs by

makingthereportsmorecomprehensiblethroughplainlanguageandbysharing

that information through their contact network. This is especially true of those

committed to research and public policy advocacy: given their proximity to the

beneficiariesofStatepolicies 82andtheirsensitivitytotheimplementationofthese

81ForfurtherinformationonthebenefitsofcooperationbetweenSAIsandCSOs,see:VanZyl,Albert;Ramkumar,VivekyPaolodeRenzio,

RespondingtothechallengesofSupremeAuditInstitutions:CanLegislaturesandCivilSocietyhelp?,Anti-CorruptionResourceCentre,

January2010.Availableon:

http://www.cmi.no/publications/file/3287-responding-to-the-challenges-of-supreme-audit.pdf82

Infact,thereisevidencetoshowthatinsomecountriessuchasIndia,SouthAfrica,andArgentinadifferentcivilsocietyorganizationshavepressuredtheExecutiveandLegislativebranchesintoactionontherecommendationsmadeduringaudits.See:Ramkumar,Vivek,Expanding

collaborationbetweenPublicAuditInstitutionsandCivilSociety,InternationalBudgetPartnership,February2010.AvailableontheIBPwebsite:

http://www.internationalbudget.org/cms/index.cfm?fa=view&id=3404


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programs,theycanfosteractionstoholdgovernmentsaccountable.83Inaddition,

CSOsarelessconstrainedbybureaucracy.84

In short, SAIs may benefit from their interaction with civil society since this

contributes to strengthening the trust, legitimacy,and credibility of the oversight

institutions85 and increases both the impact of SAIs work and the quality of

institutionaloversight.Thisisthepremiseunderlyingthegrowinginterestincitizenparticipation in external oversight. Principle 3 of the OLACEFS Declaration of

Asuncinemphasizestheintegrityoftheaccountabilitysystemandhighlightsthe

importance of the existence of frequent and fluid coordination and interaction

between social actors, both in the inter-institutional plane of governmental and

oversightentities, and at the levelofcivilsociety. Likewise, Principle6especially

fostersactivecitizenparticipationinthetaskofoversightandthusencouragesSAIs

to strengthen their strategies, links, and communication and interaction

mechanisms with civil society. In the sameway, the Inter-AmericanConvention

againstCorruption(Section3,subsection11),andtheUnitedNationsConvention

against Corruption, (Section 5, subsection 1, and Section 13, subsection 1),

83See:DialogueonCivilSocietyEngagementinPublicAccountability.WorkshopReport ,,,,7-8November2006,Manila,Philippines,availableon

theUnitedNationsPublicAdministrationNetworkwebsite:http://unpan1.un.org/intradoc/groups/public/documents/un/unpan028670.pdf84SeeHerrero,A.,Lpez,G.,Nin

Tpa in Sais in Latin America

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