1. Seminar on Environmental Audit
17 October 2008
Hangzhou China
Semina on Environmental Audit in Hangzhou, China

2. Semina on Environmental Audit in Hangzhou, China
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Background
Lao PDR
SAI of Lao PDR
Mandate of SAO
Duties and Responsibility
Semina on Environmental Audit in Hangzhou, China

3. Semina on Environmental Audit in Hangzhou, China
Lao PDR
Area: 236,800 sq km
Total population: 5.5 million
Neighboring countries: China, Vietnam, Cambodia, Thailand and Myanmar.
Lao PDR is a hilly and forested country located in the centrally of the great Mekong Region.
It has a low population density of 21 persons per square kilometer, a population of about 5.5 million.
Semina on Environmental Audit in Hangzhou, China

4. THE SUPREME AUDIT INSTITUTION OF LAO PDR
Name of the SAI of Lao PDR is State Audit Organization (SAO)
Establishment in 1998
Semina on Environmental Audit in Hangzhou, China

5. Semina on Environmental Audit in Hangzhou, China
Some mandate of SAO
Mandate of SAO: In accordance with the stipulations of the Audit Law of Lao PDR and other relevant regulations, and to examine the economy, efficiency and effectiveness of the entities.
Semina on Environmental Audit in Hangzhou, China

6. Duties and Responsibilities of SAO
SAO is the one of the part of government, SAO as external auditors of government; SAO has a mandate to conduct all the public bodies in order to certify the viewpoint of accuracy, regularity and compliance to public social. The SAO directly under the leadership of the Premier and National Assembly.
Semina on Environmental Audit in Hangzhou, China

7. Semina on Environmental Audit in Hangzhou, China
Structure of SAO
The Organizational structure of SAO consists of the following:
Department for auditing the State Agencies and Enterprises;
Department for Grant and Foreign Loan Projects;
Department for Administration.
Semina on Environmental Audit in Hangzhou, China

8. Semina on Environmental Audit in Hangzhou, China
Audit Law
The Audit Law seeks to strengthen the independence of the SAO by having it report to the President of Lao P.D.R, the National Assembly. The major challenges facing the SAO are to maintain and strengthen its independence of the office, to improve the capabilities of its audit staff in conducting audits in line with international auditing standards and best practice and to extend the coverage of its audits.
The audit legislation for SAO is being finalized based on comments / recommendations from stakeholders and submitted to National Assembly for approval in June 2007.
Semina on Environmental Audit in Hangzhou, China

9. Semina on Environmental Audit in Hangzhou, China
Brief of Audit Law
In the current Audit Law, the important element of the SAO shall be the agency specializing in the field of checking the state finance ,established or dissolution by the NA , performing its audit works independently and subject only the Law;
The President of SAO shall appointed by the NA and the Vice President appointed by the standing committee of the NA;
Mandated of the SAO : The SAO shall have mandates for auditing financial statements, legal compliance and the performance of every agency, institutions managing and using the state budget, funds and assets ;
Semina on Environmental Audit in Hangzhou, China

10. Brief of Audit Law (Con…)
The standing committee of the NA shall prescribe in the details the organizational structure of SAO;
The SAO shall be empowered to use the Audit Collaborators being audit business, the local and foreign experts under the form of duty contract;
SAO has duty to draft standards on auditing and submit it’s the NA for approval.
Semina on Environmental Audit in Hangzhou, China

11. Auditing on environmental in Lao PDR
The SAO have not got experience on auditing environment, due to the SAO is not conducted environment audit before.
Semina on Environmental Audit in Hangzhou, China

12. Semina on Environmental Audit in Hangzhou, China
THANK YOU
Semina on Environmental Audit in Hangzhou, China