1. 1 Algemene Rekenkamer | Postbus 20015 | 2500 EA Den Haag SAI Capacity Building in Fragile states

2. 2 UN SDG 16 “Promote peaceful and inclusive societies for sustainable development, provide access to justice for all and build effective, accountable and inclusive institutions at all levels” SAI capacity building in fragile states

3. 3 Challenges for SAIs in fragile states Security (personal and institutional) Instability and uncertainty Ineffective government institutions and public services Missing institutions Missing data Lack of trust in government Lack of accountabilty Lack of oversight and insight (into government finances) Corruption and nepotism Lack of qualified personnel Insufficient resources Staff retention SAI capacity building in fragile states

4. 4 Different contexts but facing similar institutional challenges – our partners SAI capacity building in fragile states Rwanda 2000-2010 Kosovo 1999- today Irak 2011-today Starting from scratch after genocide Post-conflict; transition from UNMIK to self-rule Continuing conflict; state institutions and sovereignty undermined Government of Rwanda and international community request UNMIK request to be external auditor; then EU Twinning SAI request Partners: Swedish SAI and AFROSAI-E Partners: Swedish, UK, Slovenian SAIs Bilateral

5. 5 Can you effectively audit and build capacity in a fragile state? SAI capacity building in fragile states

6. 6 WHY we said “yes” The value and benefit of SAIs Contributing to (re)building of sound systems of PFM Each country deserves its own strong and independent SAI Solidarity and a professional link to the international community What we could offer matched what was requested Trust in the leadership of the SAI Mutual experience benefits all SAI capacity building in fragile states

7. 7 Minimum pre-conditions for engaging Broad recognition of SAI as an independent, legitimate institution. SAI part of system of checks and balances A leader of the SAI with vision, courage and commitment to the institution A secure place to conduct the capacity building Management of expectations, a phased approach and honest exchange of views. SAI capacity building in fragile states

8. 8 Where do you start? SAI capacity building in fragile states That depends….

9. 9 TIPS (1) Leadership and ownership must lie with the beneficiary Take enough time and a long-term, phased approach Be flexible and realistic Ensure continuity on both sides Take time to get to know each other personally, identify cultural differences and understand one another’s recent history and current context Start small, set priorities, communicate the needs of the SAI at (inter)national level and the expected development curve Use (parts of) SAI-PMF for the needs assessment Work with pilot audits Start with consolidating financial and compliance audits and gradually introduce performance audits thereafter SAI capacity building in fragile states

10. 10 TIPS (2) Go for quick wins, which position the SAI as a valuable partner and independent watchdog of public finances and accountability Build confidence and work on a joint exit strategy Build alliances with other actors in the PFM and accountability system, linking the capacity building to other ongoing national reform initiatives. Facilitate access to the international SAI community and encourage active participation in the regional INTOSAI organisation. Talk to donors - about their role in supporting and working with existing national institutions; Be ambitious! Your colleauges and their country deserve it! SAI capacity building in fragile states

11. 11 Fragile states. SAI capacity building in fragile states Strong and courageous colleagues! Building effective, accountable and inclusive government institutions

12. 12.. who taught us more about the important things in life than we could ever teach them about auditing! SAI capacity building in fragile states

13. 13 Algemene Rekenkamer | Postbus 20015 | 2500 EA Den Haag www.rekenkamer.nl @rekenkamer www.linkedin.com/company/ algemene-rekenkamer