Boletin-45-ingles.pdf

29th Nov 2022

COOPERANDO
Newsletter of the Latin American and Caribbean Organi-zation of Supreme Audit Institutions
Issue # 45 July – September, 2022 Lima, Peru
EDITORIAL
Nelson Shack Yalta
President of OLACEFS
In recent years, OLACEFS has made great progress, such as the development of
new coordinated audits, greater specialization in technologies applied to
auditing, adaptation to emerging situations, among others. Undoubtedly, the
exchange of good practices is one of our most significant strengths and the learning between the SAIs has allowed OLACEFS to be a benchmark
international organization today. For this reason, in this edition of the
Cooperando Newsletter, we invite you to learn about the activities, advances, meetings and agreements that have taken place in our Regional Organization,
as well as the contributions that the SAIs provide for the development of the
region, which is characterized for their brotherhood, resilience and diversity.
With joint, participatory, and inclusive work, the OLACEFS community continues to achieve its goals!
“Generating public value with good auditing practices”

COOPERANDO
Newsletter of the Latin American and Caribbean Organization of Supreme Audit Institutions
Editorial OLACEFS NewsSAI News
OCCEFS and EFSUR Activities
OLACEFS and SDGUpcoming Agenda 13
18333537

Prepared by the Documentation Center (Cedoc), of the Serzedello Corrêa Institute
(ISC), the VCE – External Control Vocabulary is the TCU Thesaurus, a tool to
standardize and organize specialized information on Control, making the process
faster and more accurate. exchange of information between systems and databases. The VCE has its own app, developed in Apex, and features definitions of technical
concepts, synonyms, contextualization of specialized terms, and related concepts.
The database currently has about 25,000 descriptors and can be used in two
moments: to index the content of a document through keywords and to search for
information with exact terms and precise results. In addition, the VCE can also be
used as a kind of glossary to find the meaning of technical terms and expressions,
typical of the diverse universe of action of the Court, which includes disciplines such as law, accounting, economics, administration and finance public.
As of August 2021, the terms of the VCE have been translated into English and
Spanish, currently totaling 30% of the transferred content.
The Documentation Center advances in the
translation of the TCU External Control Vocabulary
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OLACEFS NEWS

With international experts, the technical theme
“Contribution of SAIs in the fight against climate change” was developed
OLACEFS NEWS
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The XXX General Assembly of OLACEFS chose that the thirty-first meeting of AG OLACEFS deal with this issue. Thus, the issue led by the CGR Chile was
treated in two parts. In the first place, a panel that featured the presentation of two experts, Monserrat
Madariaga from University College London and Patricia Quiroga from UNODC, who
joined Comptroller Bermúdez to analyze the phenomenon of climate change and
the role that SAIs have in the same.
The workshop “The SAIs in the Climate Emergency” was then held, where -using a
participatory methodology, the people who attended the Assembly reached conclusions that were reflected in the Oaxaca declaration.
Dr. Jorge Bermúdez, Dr. Monserrat Madariaga, Lic. Sandra Ramirez and Lic.
María Francisca del Fierro participated in the technical topic on climate change.

OLACEFS NEWS
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Presentation of Audit Results to Financial Statements in General Assembly
During this year 2022, the audit carried out on the 2021 Financial Statements,
prepared by the Executive Secretary, by the Comptroller General of the
Plurinational State of Bolivia, was carried out and completed. This audit was carried out through the transfer, by technological means, of financial information
and the creation of a technical committee that held face-to-face meetings in
Bolivia and Mexico, in the months of March and September, respectively, whose
objective was to evaluate the scope and objective of the audit of the Financial Statements. This process resulted in the Independent Audit Report No. IX/FP33/Y22-D1 and the Follow-up Report No. IX/FP337Y-22-I2, which were presented at the XXXI Ordinary General Assembly, which took place in the city of Oaxaca de Juárez, Mexico
during September 20 to 24 of this year, where it was indicated that the 2021
Financial Statements were clean and that the follow-up observations on the 2020 Financial Statements have been resolved.

Development of Workshops within the framework of the GTG
OLACEFS NEWS
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The Group on Gender Equality and Non-Discrimination (GTG) of OLACEFS, which is
led by the Office of the Comptroller General of the Republic of Chile, developed the “Inclusive Language Guide” Workshop, within the framework of the OLACEFS General Assembly in Oaxaca, Mexico.
The workshop, which was given in the technical session on Wednesday,
September 23, had as its main objective to show the participants the working
document on the Inclusive Language Guide prepared by the GTG, specifically by the Observatory of Gender Inclusion and diversity (GID), and carry out different awareness-raising dynamics on the subject.
Development of worktables and various activities in the Workshop on the Inclusive Language Guide.
For its part, on November 17 and 18, the Group on Gender Equality and
Non-Discrimination will begin the Workshop “Applying what has been learned:
Tools to mainstream the Gender Approach”. The workshop will take place in the
city of Quito (Ecuador) during two training sessions that will aim to execure the
B-Learning version of the
virtual course “Introduction to Gender and Non-Discrimination” with the purpose of understanding and
formalizing from the
institutional role, the incorporation of the
gender approach through planning.

OLACEFS NEWS
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Workshop to continue with the construction of theOLACEFS Anti-Corruption Policy
Within the framework of the XXXI General Assembly of OLACEFS, the Specialized
Technical Commission in the Fight against Transnational Corruption (CTCT)
successfully organized the Workshop “Latin American Visions on Corruption”, where
both the technical teams as well as the heads of the SAIs of OLACEFS discussed the
generation of a joint diagnosis on the phenomenon of corruption in the region.
The work was organized around ten worktables, where topics such as practices of
great corruption, trust in institutions and areas most exposed to corruption, among others, were discussed.
The inputs from this workshop contribute to the work led by the CTCT, under the
presidency of the SAI Chile, for a regional survey on citizen perception of corruption in the SAIs that are members of OLACEFS.
Development of the Workshop “Latin American Visions on Corruption” in
the framework of the XXXI General Assembly.

OLACEFS NEWS
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CTCT before the MESICIC
In the context of the Good Practices Panel held within the 38th Meeting of the
Committee of Experts of the MESICIC, held from September 12 to 15, the Office of
the Comptroller General of the Republic of Chile presented the Technical
Commission for the Fight against Corruption Transnational (CTCT) of OLACEFS.
The CGR, as the Presidency of the CTCT, highlighted that it is in charge of
centralizing the efforts of the Supreme Audit Institutions of OLACEFS in the fight
against corruption in its transnational dimension, promoting the exchange of
timely information between control agencies in the region. , to improve the
execution of government investigation and control processes. The purpose of the Technical Commission is to develop manuals and guides that make it possible to take advantage of the experiences and good practices of the
different Audit Entities, as well as an international management system that allows the exchange of information between them. In the same way, it contributes to the
development of capacities of the auditors and professionals of the Entities
involved in the fight against this scourge.

2nd meeting “Technical Commission onOLACEFS Accounting Policies”
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OLACEFS NEWS
After having held the first meeting of the Technical Commission, made up of the
representatives of the SAIs of Bolivia (Financial Auditor), Chile (Executive
Secretariat), Peru (OLACEFS Presidency), Paraguay (EFSUR Presidency) and
Guatemala (OCCEFS Presidency), who defined relevant issues in matters of accounting policies, proposed to the Board of Directors of OLACEFS a framework
for action on this matter, approved unanimously.
Once the proposal was approved, and the SAI of Mexico was included in said
Commission, the only applicant for Executive Secretariat 2023-2028, the 2nd Meeting of the Commission was held in Mexico City, addressing, and defining relevant issues such as:
Incoming Executive Secretariat will evaluate acquiring and/or adapting accounting software.OLACEFS–SE Letter No. 86/2022 to the CAJ, requesting adjustments to the OLACEFS Regulations;
Preparation of accounting policies for the recognition of income and expenses of funds granted by cooperating organizations;Not recognizing in the financial statements the quantification of SAI
contributions (human resources, materials, etc.) as they do not have technical support;
Note of the report “This commission makes it clear that the implementation of
the exposed accounting policies must be applied from the fiscal year 2023, considering that the 2021 management is closed, and the 2022 management
is in the process of execution.
Representatives of the SAIs of Chile, Paraguay, Peru, Bolivia and Mexico participate in the second meeting of the Technical Commission.

OLACEFS NEWS
10
The Cooperative Audit ends in
Sustainable Public Procurement
In this audit, the innovative ISAM-CASP methodology of the IDI-INTOSAI was used. ISAM is a practical guide to conducting high-quality audits of SDG implementation based on the ISSAIs. CASP is a cooperative audit initiative of sustainable public
procurement using data analytics. To learn more about the regional results of this
cooperative audit, enter the electronic repository:
https://sites.google.com/cgr.go.cr/cps?pli =1
It recently successfully completed the “Cooperative Audit of Sustainable Public
Procurement Using Data Analytics, SDG 12, Target 12.7”; regional project
promoted by the IDI-INTOSAI, under the coordination of the SAI of Costa Rica; in
which 14 SAIs from OLACEFS participated; with the objective of evaluating the level of implementation of sustainable public procurement policies and practices, executed by national governments.
The regional report compiles the findings of the SAIs of Bolivia, Chile, Colombia, Costa Rica, Ecuador, El Salvador, Guatemala, Honduras, Mexico, Paraguay, Peruand the Dominican Republic; and analyzes three dimensions: Governance Axis: evaluates the existence of a government center in terms of
sustainable public procurement, the incorporation of vulnerable groups, the link
with multiple stakeholders, the integration of the social, environmental and
economic dimensions, and coordination in the different levels of government (national, subnational and local).Public Policy Framework Axis: analyzes the regulatory framework, public policy
and action plan for sustainable public procurement with their respective goals, objectives and indicators.
Operational Axis: analyzes aspects related to the existence of information to
verify the progress in sustainable public procurement, the provision of a
transparent and accessible public procurement platform, the verification of the
progress of the results and the training of the different interested parties.
The results show lags in the development of sustainable public procurement in
Latin America and the Caribbean, since initial, basic and intermediate levels of implementation were obtained in the three axes.

OLACEFS NEWS
11
The LXXV Council was successfully
developed Directive and the XXXI General Assembly of OLACEFS
Between September 20 and 24, 2022, the LXXV Meeting of the Board of Directors and the XXXI Ordinary General Assembly of OLACEFS were successfully held in Oaxaca de Juárez, Mexico.
The General Assembly constitutes the highest instance of the organization and brings together all the member entities and interested parties. On this occasion,
the Superior Audit Office of the Federation of Mexico (ASF) was the SAI in charge
of organizing this important event, in which 17 full member delegations from the region participated.
Among other definitions, in the framework of the General Assembly, the designation of the ASF to represent OLACEFS in the INTOSAI Directive Committee was ratified together with the SAI of Peru; the reports of the work instances were
approved; the technical topics of the General Assembly corresponding to the
year 2023 were determined: “Digital governance for development, focused on
the application of technologies and data analytics for government control” and
“The SAIs and OLACEFS against the media, a pillar and allied sector to strengthen accountability in the region”; and the unanimous election of the ASF of Mexico as
Executive Secretariat for the period 2023-2028 and of the SAI of Paraguay as
Presidency of OLACEFS for the period 2023-2025. For more information see:
https://olacefs.com/xxxi-asamblea-general-y-lxxv-consejo-directivo-2022-oaxac a/
Official group photograph of the XXXI General Assembly of OLACEFS.

OLACEFS NEWS
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Declaration of Oaxaca is signed at the XXXIOrdinary General Assembly of OLACEFS
addressed efficiently.
Likewise, the expected result of the Declaration is to share knowledge and good
practices, generate alliances to enrich the approaches, methodologies, and tools for the auditing exercise.
Through the Oaxaca Declaration, the SAIs of the region assumed a series of
commitments to strengthen their role in the face of disaster risks and climate change. It should be remembered that the objective of the official declarations of OLACEFS
is, based on free adherence and subject to the respective national mandates and
legislation, to make a call to address technical issues that are concluded from the
discussion that takes place between the SAIs and tables of specialists in the field.
The Oaxaca Declaration is available at:

Within the framework of the XXXI
Ordinary General Assembly of OLACEFS that took place on September 23, 2022 in the City of Oaxaca de Juárez, Mexico, the Declaration of Oaxaca was signed under the title “Supervision of disaster risk reduction and Climate
Change: Audits to Reduce Corruption, Build Resilience, Environmental Restoration and Accelerate Sustainable Development”.
In this Declaration, the organization
recognizes that risk reduction must be at the center of efforts to accelerate action against climate change. Even
when it cannot be completely
eliminated, it can be reduced and

OLACEFS NEWS
Election of the ASF of Mexico in the GTFD for theperiod 2022-2025
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The OLACEFS Board of Directors, at the proposal of the Presidency, created the
GTFD in April 2019. The OLACEFS Presidency led the process of its integration and
called for the election of the presidency on July 1, 2019. The Superior Audit Office of the Federation (ASF) of Mexico was elected with a term that would end on June 30,
2021. The Extraordinary General Assembly (May 2020) extended the mandate of the OLACEFS instances for one year, so the mandate ended on June 30 June 2022. Subsequently, in April 2022, the Board of Directors authorized the extension of the
validity of the Working Group to July 31, 2025. After completing the first term of
office, the presidency summoned the member SAIs for its renewal on June 9, 2022.
On June 24, the date on which the deadline for the presentation of applications
was established, only the application of the ASF was counted. The member SAIs were informed and confirmation was requested for the Mexican SAI to continue in said responsibility. On July 1, 2022, the ASF of Mexico was
confirmed to be in charge for a second three-year term. Likewise, the Presidency and Executive Secretariat of OLACEFS were informed of the conclusion of this
process. Here you can review the complete process:

Segundo periodo ASF

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Virtual meeting to present the results of the GTFD Presidency Renewal process.
1 https://www.olacefs.com/wp-content/uploads/2019/04/15-Acta-LXIX-CD-Abril-2019-Lima-2.pdf 2 https://www.olacefs.com/wp-content/uploads/2021/01/09e-Acta-AGE-Virtual-2020_VF.pdf3 https://www.olacefs.com/wp-content/uploads/2022/04/MOCINA1.pdf 3

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OLACEFS NEWS
Unanimous election of the next Presidencyand Executive Secretariat of OLACEFS
Within the framework of the XXXI Ordinary General Assembly of OLACEFS held in
Oaxaca de Juárez, the next authorities of the Regional Organization were
elected. In this way, the unanimous election of the Presidency for the period
2023-2025 was held, which fell to the Comptroller General of the Republic of
Paraguay. Similarly, the Superior Audit Office of the Federation of Mexico was elected as Executive Secretariat for the period 2023-2028.
In his acceptance speech, Dr. Camilo Benítez Aldana, Comptroller General of
the Republic of Paraguay and next President of OLACEFS, indicated that it is an
honor that for the first time in the history of his country a Paraguayan comptroller can preside over the Regional Organization . Likewise, he expressed his gratitude and pointed out that he will continue the path of coordinated audits, in the digital transformation and the performance audit to the Sustainable
Development Goals. For his part, Lic. David Colmenares Páramo, Superior Auditor of the Mexican Federation and next Executive Secretary of OLACEFS,
thanked the Supreme Audit Institutions for their trust and highlighted the ability to
reach consensus within the Regional Organization, adding that when these are
achieved, OLACEFS is strengthened. In addition, he highlighted the great
potential that the Organization has to exercise preventive control mechanisms, seeking the best for our societies.
From OLACEFS we express our congratulations to both new authorities, wishing
them the greatest success!
Table of honor of the XXXI General Assembly, made up of Dr. Camilo
Benítez, Dr. Jorge Bermúdez, Econ. NelsonShack and Econ. David Colmenares.

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OLACEFS NEWS
The Strategic Planning Workshop was held2023 – 2028 OLACEFS
On August 4 and 5, the OLACEFS Strategic Planning Workshop was held at the
headquarters of the National Control School of the SAI of Peru. The meeting was aimed at receiving the contributions and adjustments to the Strategic Plan of
OLACEFS, by the Full Members, Technical Bodies, Working Groups and cooperators through worktables.
The opening ceremony was chaired by the Comptroller General of the Republic
of Peru and President of OLACEFS, Econ. Nelson Shack; together with Dr. Camilo
Benítez, Comptroller General of the Republic of Paraguay and next President of
OLACEFS; Lic. David Colmenares (virtual participation), Superior Auditor of the
Federation and next Executive Secretary of OLACEFS; and Minister Augusto Nardes of the Court of Accounts of the Union of Brazil, representing Minister Bruno
Dantas, the next President of the International Organization of Supreme Audit
Institutions (INTOSAI). Also present were Lic. Roberto Antonio Anzora Quiroz,
President of the Court of Accounts of the Republic of El Salvador; and Dr. Roy
Pineda Castro, Chief Magistrate of the Superior Court of Accounts of the Republic of Honduras. The Workshop was held in face-to-face and virtual (hybrid) modalities and was
attended by more than 90 officials belonging to the SAIs of Argentina, Bolivia,
Brazil, Chile, Colombia, Costa Rica, Ecuador, El Salvador, Guatemala, Honduras,
Mexico, Nicaragua, Panama, Paraguay, Peru, Puerto Rico, Dominican Republic,
Uruguay, Venezuela, and cooperating organizations. This plan, after an entire
joint co-creation process, and aligned with the INTOSAI Strategic Plan 2023-2028,
was approved at the XXXI General Assembly.
Official photograph of the OLACEFS Strategic Planning Workshop 2023-2028.

OLACEFS NEWS
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Within the framework of the XXXI General
Assembly of OLACEFS, held in Mexico, the OLACEFS Strategic Plan 2023-2028 was approved.
The process of preparing the OLACEFS Strategic Plan 2023-2028 (SP), led by the
Presidency, began in June 2021 with a
comparative study or benchmarking of the strategic plans of the regional organizations
that make up INTOSAI. Subsequently, the SP
work plan presented at the XXX General
Assembly of OLACEFS held in Colombia was
Strategic Plan 2023-2028 of the
OLACEFS is approved unanimously
approved. In this way, the elaboration and distribution of surveys that collected,
processed and systematized information involving internal and external factors
from the Supreme Audit Institutions (SAIs), Bodies and Working Groups, as well as
stakeholders; In addition, a prospective study of relevant factors was carried out. All the information obtained allowed to elaborate the EP, and in a consensual way, with the proposals of vision, mission and values, the same ones that respond to the new and future needs of OLACEFS. In the same way, the axes
and their strategic goals were raised, with their respective 2023-2025 Tactical
Plan and their proposed projects, and work was done from the beginning on
alignment with the INTOSAI Strategic Plan. The PE is the product of various research processes and consultations of the SAIs; meetings with the future
Presidency and Executive Secretariat (Paraguay and Mexico, respectively), and
the development of the Hybrid Workshop held in Lima (more than 100
participants between face-to-face and virtual). All documentation is hosted at:
https://bit.ly/3zGUxWz
Likewise, the Presidency has delivered an important Follow-up Matrix to the EP that can serve as a basis for the OLACEFS Annual Operational Plans. It should be
noted that the Strategic Plan has been prepared under a fully participatory and
inclusive approach. In this way, it was possible to maintain the essence of the Organization to the extent of promoting the exchange of knowledge and
experiences, with the aim of having SAIs that are stronger and better prepared
for the future in emergency situations.

OLACEFS NEWS
Regional Master Conferencesof the OLACEFS
The OLACEFS Regional Master Conferences represent a space for the exchange
and transfer of information, knowledge and experiences at the regional level shared by the Supreme Audit Institutions of the Regional Organization, on issues
of government management and control, natural resources, security and
technology, among others. others, that will allow having an organizational
culture oriented to the efficient use of public resources, generating value and quality of public services for the benefit of citizens.
For this reason, in the month of November of this year, the Presidency will hold the OLACEFS Regional Master Conferences, in a virtual format, with a duration of 60
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minutes, from 6:00 pm to 7:00 pm (Lima/Bogotá time)., GMT-5). On
this occasion, the conferences will
be held weekly, on November 3, 10, 17 and 24, and will feature
expert speakers from the SAIs of
Mexico, Ecuador, Argentina, and Paraguay.
SAI Speaker Position Date and Tima Items of Exposition
Superior Audit of the Federation of Mexico
Tizoc Villalobos Ruiz General Director of Performance Audit of Budgetary Programs, in the Special Performance Audit
November 3, 2022 – Time: 6:00 p.m. to 7:00 p.m. (Peru time)
A Proactive Audit
General Comptroller of the State of the Republic of Ecuador
Javier Mendoza Delegate to coordinate the cooperation provided for in the framework of the Memorandum of Understanding between the CGE and WWF Ecuador – Audit leader to analyze compliance with the processes of retention, rescue, handling and destination of wildlife specimens from Ecuador – Comptroller General of the State of the Republic of Ecuador.

November 10, 2022 – Time: 6:00 p.m. to 7:00 p.m. (Peru time)
Government Control Illicit traffic of wild flora and fauna in the region
General Audit Office of the Argentine Nation
Francisco Javier Fernández / Nicolás Díaz País
Auditor General of the General Audit Office of the Nation / CIO General Audit Office of the Nation (shared presentation)
November 17, 2022 – Time: 6:00 p.m. to 7:00 p.m. (Peru time)
Cybersecurity
Comptroller General of the Republic of Paraguay
Humberto Arturo Franco Bazán
General Director of the General Directorate of Control of Environmental and Cultural Management of the State of the CGR of Paraguay
November 24, 2022 – Time: 6:00 p.m. to 7:00 p.m. (Peru time)
Sustainable Development Goal (SDG) 6: Clean Water and Sanitation

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SAI NEWS
Partnership between TCU and GIZ seeks to
improve the performance of megaprojects
To stimulate the development of infrastructure megaprojects in Brazil that are aligned with environmental preservation actions, the Extraordinary Secretariat for Special Operations in Infrastructure (SeinfraOperações) initiated the Viaability in Focus program in partnership with the German cooperation agency GIZ –
Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ – GmbH), linked to the German Federal Ministry for Economic Cooperation and Development (BMZ).
The objective of the program is to promote the development of appropriate and
standardized auditing and monitoring tools that are capable of avoiding what
has been recurrent in Brazil in relation to large public works: cost well above plan,
delays in project delivery and large environmental impacts. The result of this partnership is the launch of the publications: (i) Major
Infrastructure Works: International Experiences to Prevent Corruption and Make
Appropriate Investment Decisions and (ii) International Benchmarking –
Government Practices and Procedures for Investment Decision Making in
Infrastructure Programs and Projects, available in Portuguese and Spanish.

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SAI NEWS
Ana Arraes delivers High Risk List to the president of the National Congress
On July 29, the former president of the Federal Court of Accounts (TCU), Ana
Arraes, together with minister Aroldo Cedraz, delivered the first version of the High
Risk List (LAR) of the Federal Public Administration to the president of Congress National, Senator Rodrigo Pacheco. LAR consolidates areas that, in the opinion of the TCU, pose high risks for the
country because they present vulnerability to fraud, waste, abuse of authority, mismanagement or the need for profound changes so that public policy objectives can be met.
The first version of the list was prepared based on work carried out by the technical
units of SEGECEX (General Secretariat for External Control) in the last five years.
With each new external control plan, the listed risks will be monitored and the results will serve as a subsidy for the next editions of the LAR, which may also include
other areas that may be identified in the future and deserve the attention of the TCU.
LAR describes, for each risk identified, the problems verified, the reason that led the
issue to be considered high risk, what must be done to correct it, and the recent decisions of the TCU on the issue.

Former Minister Ana Arraes, Senator Rodrigo Pacheco and Minister Aroldo Cedraz.

SAI NEWS
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The Office of the Comptroller General of the
Republic of Chile will organize the “VI International Seminar on Sustainable Development Goals, Audit and Solid Institutions”
The CGR of Chile invites you to participate in this new event that will take place
next Thursday, October 27. In its sixth version, the International Seminar will address
the question “How are the SDGs advancing? Indicators and Measurement of Impact”. This activity has been carried out since 2016 with the firm commitment to highlight
the importance of the UN 2030 Agenda and how governments and the community in general should make efforts for its implementation. This year in particular, the
relevance of having a measurement system for the achievement of the SDGs will
be addressed, as well as highlighting the role of Supreme Audit Institutions in said mission.
On this occasion, the Seminar will continue to contribute ideas and debates for the
professionalization of inspectors, professionals, and interested parties, for which
there will be panelists who will present on the links of the SDGs with issues related to “Clean Water and Sanitation”; “Security and Food Sovereignty”; and “Women and Reduction of Inequalities.”
Finally, this year the conference will be held in a format of face-to-face
conversations, with transmission via streaming, from 08:30 a.m. to 05:30 p.m. in Chile, aimed at the general public.

SAI NEWS
Cuba carries out the XIV National Verification of Internal Control
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In Cuba, the XIV National Verification of Internal Control (CNCI) has been in full swing since September 19, and is scheduled to conclude on October 31 in some
300 entities of the business system throughout the country in the largest annual inspection exercise.
Some 2,200 auditors, supervisors, agency experts, more than 850 university students and 101 experts from the National Standardization Office and the National Labor
Inspection Office participate in this control action, who will carry out compliance audits in the sample of selected entities.
The Comptroller General of the Republic, Gladys Bejerano Portela, recognized the
dedicated work of the auditors and all the members of the National Audit System,
and the social recognition they deserve when facing the current economic and
energy challenges that the country is experiencing as a only equipment to perfect
the Socialist State Enterprise.
The Vice Comptroller General, Darlam Dalmau Palomino, who coordinates the
execution of the CNCI with a process approach, clarified that the Provincial
Comptrollers will be able to decide the inclusion in the audits of the complementary topics that are necessary, including on a mandatory basis the one
related to the control and fuel use.
Comptroller Bejerano addresses members of the National Audit System in
the framework of the XIV National Verification of Internal Control.

SAI NEWS
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Office of the Comptroller General and Ministry of Finance in Cuba agree on IT collaboration
The Comptroller General of the Republic of Cuba, Gladys María Bejerano Portela,
and the Minister of Finance and Prices, Meisi Bolaños Weiss, signed an agreement for the access and use of an information system by both entities.
The purpose of the agreement is to guarantee the Office of the Comptroller General access to the CEPRES information system, in order to consult the
information processed with said system. Likewise, it will have access to all the operations of visualization, printing and search of the information determined by
the General Directorates of Execution, Institutional Attention and Territorial
Attention, corresponding to closed stages of the Preliminary Project, Execution,
Treasury and budget modifications processes.
Both executives emphasized that the agreement is the result of years of work that
will favor both parties and, above all, will benefit the country, considering that this
IT tool will enable a better control of the State budget.
Comptroller Gladys Bejerano and Minister Meisi Bolaños at the signing ceremony of the IT collaboration agreement.

SAI NEWS
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SAI of El Salvador and the Office of the
Comptroller of Puerto Rico sign Technical Cooperation Agreement
The “Framework Agreement on Technical Cooperation between
the Court of Accounts of the
Republic of El Salvador and the
Office of the Comptroller of Puerto Rico” was signed by the heads of
both SAIs, the President of the
Court of Accounts of the Republic
of El Salvador, Roberto Antonio
Anzora Quiroz and Comptroller
Yesmín Valdivieso, from the Office
of the Comptroller of the
Commonwealth of Puerto Rico. Both SAIs expressed their interest in
working together for the development of mutual
cooperation relations and the
purpose of sharing knowledge
and experiences to strengthen the audit processes.
“I want to highlight this valuable opportunity generated through the Office of the
Comptroller of Puerto Rico. The idea of signing this agreement arises to
strengthen the SAIs with these exchanges and to strengthen their technical character to enjoy the independence with which we have to work,” said
President Anzora Quiroz. The authorities signed the document based on Principle 12 of the International Standards of Supreme Audit Institutions (ISSAI), which states that SAIs should work
together to enhance audit capacities and improve the quality of life of citizens. This signature was part of a technical visit made by the President of the Court of
Accounts to the Caribbean country, as part of the strengthening of relations between SAIs and the exchange of experiences and good practices to
strengthen government auditing.
Roberto Anzora and C.P.A. Yesmín Valdivieso sign a cooperation agreement.

SAI NEWS
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CCR promotes articulated work for good governance
The Court of Accounts of the Republic of El Salvador (CCR) held the seminar
“Auditing in the audit and jurisdictional processes” aimed at prosecutors, public
defenders and heads of areas linked to the substantive processes of this SAI in
order for them to learn how their respective products are developed.
The President of the CCR, Roberto Antonio Anzora Quiroz, welcomed the heads
and representatives of the Legislative Assembly, the Attorney General’s Office,
the Government Ethics Tribunal, the Attorney General’s Office, the Office for the Defense of Human Rights and the National Council of the Judiciary.
The official explained to the attendees the existing correlation between this SAI
with State bodies and institutions, for this, he quoted ISSAI number 12 which
states: “it is important that Supreme Audit Institutions are fully aware of the events that happen in the entire public sector and that they carry out a meaningful
dialogue with stakeholders on how the work of the SAIs can facilitate
improvement in the public sector”. “That dialogue must be open and that is our main purpose, that is why these
spaces are necessary, to create links, unify criteria and be propositive for the
benefit of our country,” stressed Anzora Quiroz.
Lic. Roberto Anzora welcomes the participants of the seminar “Auditing in the audit and jurisdictional processes”.

SAI NEWS
TSC presented challenges and the fight against corruption at UN Convention
The presiding magistrate of the Supreme Audit Institution,
Roy Pineda Castro, was part of the delegation that
represented Honduras in the United Nations Convention against Corruption, valued that through preventive
measures to combat corruption, the proper use of public resources, accountability and transparency is guaranteed.
25
achievements in relation to the political declaration adopted by the special
session of the General Assembly against Corruption.
In his presentation, the presiding magistrate valued that through preventive
measures to combat corruption, the proper use of public resources, accountability and transparency are guaranteed. During the meeting, points of view were exchanged about the advances in the
fight against corruption and the transparency with which the TSC, the Public
Prosecutor’s Office and the Government of President Xiomara Castro are directing their actions for the benefit of the people.
The challenges and the
fight against corruption were the topics addressed during the day of sessions
of the Conference of the States Parties to the United Nations Convention
against Corruption, held in
Vienna, Austria, from June 13 to 17 of this year, which
was attended by the Superior Court of Accounts (TSC) of Honduras.
The presiding magistrate of the Supreme Audit Institution, Roy Pineda
Castro, was part of the delegation representing
Honduras at the Convention, who shared with the criminal countries

26
SAI NEWS
TSC presented to the National Congress the Public Sector Accountability Report for the year 2021

The Superior Court of Accounts (TSC) of Honduras presented before the
Honorable National Congress of the Republic the Accountability Report of the
Public Sector, including Municipalities, corresponding to the year 2021.
The presiding magistrate of the TSC, Roy Pineda Castro, on behalf of the Plenary,
officially submitted to the NC the Accountability Report of the Public Sector and
Municipalities for the period 2021, in this way the Audit Institution will comply for the twenty-first consecutive year with the legal framework in force.
The Consolidated Accountability Report of the Public Sector and Municipalities,
period 2021 condenses the analysis of the information presented in the accountability reports submitted by the institutions of the Public Sector.
The document is the result of a technical, professional and objective work,
prepared by the Verification and Analysis and Municipal Sector Audits Departments of the TSC.
The TSC trusts that what is contained in the document will serve to generate
corrective and constructive changes, tending to make the administration of resources in the Public Sector more efficient and transparent.
The Audit Manager of the Municipal Sector presented to the Plenary everything related to the Accountability
2021 corresponding to
Municipalities,
Commonwealths and Municipal Enterprises.

27
SAI NEWS

Bilateral meeting between the SAIs of Guatemala and Mexico
From right to left, Mr. Carlos Enrique Orozco Robles, Director of Audit of
Counter-reviews of the SAI of Guatemala, Dr. Celvin Manolo Galindo López,
Inspector General of the SAI of Guatemala, Ms. Leonor de Jesús Figueroa
Jácome, Director of Ethics and Integrity of the SAI of Mexico, Ms. Jessica Padilla
Ramírez, Deputy Director of the SAI of Mexico, Mr. Cristian Robles Cruz, Liaison of OCCEFS of the SAI of Mexico.
On September 28-29, 2022 in Mexico City, the Superior Audit Office of the
Federation of Mexico and the Office of the Comptroller General of Accounts of
the Republic of Guatemala held a bilateral meeting in the framework of the
OCCEFS Regional Policy for the Prevention and Fight against Corruption 2021 – 2025.
During the meeting they discussed the perception of corruption in the region, the main operational lines of the policy, as well as the criteria for follow-up,
monitoring and evaluation. It was also an opportunity to exchange good practices and experiences in ethics and integrity developed by these SAIs.

SAI NEWS
28
Interinstitutional Cooperation Agreement
between the SAIs of Bolivia and Paraguay
The SAIs of Bolivia and Paraguay, represented by Nora Herminia Mamani Cabrera
and Camilo Benítez Aldana respectively, signed on September 22, 2022 an
inter-institutional Cooperation Agreement whose objective is to join efforts between both SAIs mentioned and articulate the collaboration to advance joint
actions on issues of mutual interest, providing collaboration, advice and technical
assistance specific to their objectives and functions with a view to achieving their purposes and the rational and optimal use of their resources for the benefit of each of the SAIs.
In order to fulfill the objective, the parties will collaborate in: a) technical assistance for the exchange of good practices, tools and methodologies for
capacity building in the areas of governmental control and citizen participation;
b) technical assistance in the design and implementation of an internal control system, based on the Model of the Minimum Requirements Standard for an
Internal Control System MECIP: 2015.

SAI NEWS
29
Knowledge transfer day between the SAI of Chile and Paraguay in the field of citizen participation
Within the framework of a bilateral cooperation of the Chilean Government, the SAI of Paraguay was the beneficiary of a day of knowledge transfer on good
practices and lessons learned in the field of citizen participation, by the SAI of Chile. In this context, the head of the Citizen Participation area of the SAI of Chile, Braulio
Ortíz, shared with his peers from Paraguay the initiatives carried out by said SAI
regarding the offer of courses for the training of citizen comptrollers, its processes of complaints and citizen suggestions for Auditing and Hearings.
Likewise, this space was propitious to share the experience of the Council of Civil Society Associations of the SAI of Chile, a successful model of stakeholder involvement. Another point addressed by Braulio Ortiz with representatives of the Public Integrity and Transparency, ICT and Communication unit of the SAI of
Paraguay was the experience related to open data and the municipal observatory implemented by the CGR Chile.
They addressed issues of complaints, access to public information and
control from spaces for citizen participation.

SAI NEWS
Recently, the Office of the Comptroller General of the Republic of Peru has
implemented the Anti-Bribery Management System – SGAS, obtaining the ISO
37001 international certification, after a rigorous audit process conducted by AENOR International.
This certification is the result of the great institutional effort and the commitment of
each of the work teams that allowed the implementation of a management
system to prevent acts of bribery and thus strengthen the culture of transparency, integrity and ethics in this Supreme Audit Institution, thus contributing to the fight
against corruption and strengthening the legitimacy and confidence of citizens in its audit work.
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SAI Peru obtained ISO 37001 certification against bribery
CGR Peru is committed to the continuous improvement of the SGAS.

SAI NEWS
31
Office of the Comptroller of Peru, a model of
integrity at the level of autonomous agencies
practices. It is a working structure that constitutes the Peruvian integrity standard.
The PCM, based on the Index of Preventive Capacity against Corruption (ICP),
evaluates the progress in the implementation of the components of the Integrity
Model in public entities. The evaluation is calculated on a scale from 0 to 100%.
Of the eight autonomous agencies evaluated, the Office of the Comptroller
General obtained the highest score (91%) in the implementation of the Integrity
Model, followed by the National Board of Justice (81%), being the only two constitutionally autonomous agencies placed in the Outstanding category. Access the full report:
https://reporteintegridad.servicios.gob.pe/doc/INFORME_ICP_OCA_COMPLETO_ JULIO_2022.pdf
SAI Peru passed the integrity standard test referred to
Stage 1 on Regulatory Compliance and Institutionalization.
The Office of the Comptroller
General of the Republic of
Peru obtained the first place
in the implementation of the
Integrity Model at the level of eight autonomous agencies,
according to the evaluation carried out by the Public Integrity Secretariat of the
Presidency of the Council of Ministers (PCM).
The Integrity Model for public sector entities is a set of guidelines aimed at
strengthening the preventive and defensive capacity of
entities against corruption and various unethical

SAI NEWS
Operational audits are progressing in the province of Buenos Aires
For several years, social transformations have been taking place as a result of the
progress of new technologies. Social demand has grown in relation to the
administration of the public sector and control bodies are no strangers to these
changes. Citizens demand more controls and operational audits can respond to this demand.
At the Court of Accounts of the Province of Buenos Aires, since 2012 we have been carrying out this type of audits, which are classified as environmental, performance or systems audits. They incorporate a different and complementary approach to the audit of the account. In these years we have performed, with a
team of only 5 people, 33 operational audits, of which 6 were internationally
coordinated by OLACEFS commissions and working groups. In the administration
of the new president of our organization, Dr. Federico Thea, special effort will be
devoted to strengthening this type of controls.
Our audits culminate with a report containing recommendations for the audited
program or public policy. In this way, the manager obtains alerts and advice to mitigate risks, optimize results and/or reduce costs. One of our objectives is to
make this work visible through audit reports that are more reader-friendly and
intelligible to citizens; in this way we work to accompany and support government management and thus the people of Buenos Aires.
32 Planning Workshop for the Coordinated Audit on Gender Violence, held in Asunción, Paraguay.

OCCEFS AND EFSUR ACTIVITIES
33
The President of the Court of Accounts of the Republic of El Salvador, Roberto
Antonio Anzora Quiroz, took office on September 19 as President of the Central
American and Caribbean Organization of Supreme Audit Institutions (OCCEFS) for
the period 2022-2024, after being unanimously elected by the full members, an event that took place within the framework of the XLVI Ordinary General Assembly of this regional organization, held in Mexico City.
“I want to deeply and sincerely thank you for the trust you have placed in El
Salvador, in the Court of Accounts of the Republic and in me. I assume this commitment, this challenge and this challenge. We are going to work with multiple commitments, together, united, as Central American and Caribbean
brothers,” said the new President of OCCEFS and urged them to “work in
coordination with the different public and social actors and international organizations as allies for good governance”.
OCCEFS is a sub-regional group of OLACEFS, autonomous and apolitical, formed by the supreme audit institutions of Belize, Costa Rica, Cuba, Dominican Republic,
El Salvador, Guatemala, Honduras, Mexico, Nicaragua, Panama and Puerto Rico.
The main objective of this international organization is to promote the integration
and strengthening of the Controlling Entities of the region, through cooperation and technical assistance among the member countries.
Roberto Anzora Quiroz is sworn in as President of OCCEFS
Inauguration ceremony of Mr. Roberto Anzora as President of the OCCEFS.

OCCEFS AND EFSUR ACTIVITIES
34
El Salvador hosted the Subregional Workshop on Strategic Planning to Strengthen Auditing
The Strategic Planning Workshop of the Central American and Caribbean Organization of Supreme Audit Institutions (OCCEFS) 2023-2028 was held in the
city of San Salvador, El Salvador, on August 11 and 12, with the support of the
German Cooperation and in coordination with the Court of Accounts of the
Republic. The inauguration event was led by authorities of the Presidency and the
Executive Secretariat of the OCCEFS, the Court of Accounts and GIZ SICA Region and GIZ Brazil.
The heads of the Salvadoran Audit Institution welcomed the different delegations.
President Anzora Quiroz highlighted that the Strategic Planning Workshop is
carried out with the purpose of having an impact on the institutional development of each SAI.
During the workshop, representatives of the entities from Guatemala, El Salvador, Honduras, Mexico, Panama, Paraguay, Peru and Dominican Republic, focused their efforts on the drafting of objectives, goals and strategies for the
aforementioned period; as well as on the identification of indicators at the level of
the strategic plan objectives, analysis of scenarios and potential risks.
The workshop was led by Joao Paulo Freitas, from the Regional Program for
Strengthening External Control for the Prevention and Effective Fight against
Corruption of the GIZ and virtually, by consultant Zorobabel Cancino.
Official photo of the OCCEFS Strategic Planning Workshop held in San Salvador, El Salvador.

OLACEFS AND SDG
1st Virtual Meeting of Coordinated Audit in
Protected Areas in the Portuguese-speaking Courts of Accounts
35
the training cycle, with three courses, the planning, execution and reporting phases, and the consolidation of results, including two face-to-face technical
workshops. The auditors of the participating SAIs have already completed the two
initial courses (operational audit and Sustainable Development Goals – SDGs) and
the distance course on Environmental Auditing in Protected Areas.
This edition of the coordinated audit will be carried out with the participation of six
SAIs and has the support of the Program for the Consolidation of Economic Governance and Public Financial Management Systems of Portuguese-speaking
African Countries and Timor-Leste (Pro PALOP-TL ISC Phase II), and the Good
Financial Governance II project of the German Development Cooperation (GIZ)
in partnership with the Ministry of State Administration and Civil Service and the
Administrative Court of Moçambique.
Development of the Virtual Meeting of
the Coordinated Audit in Protected Areas within the Organization of
Portuguese-speaking SAIs.
On August 1, the Secretariat for International Relations (Serint) and the
Secretariat for External Control of Agriculture and the Environment
(SecexAgroAmbiental) held the first virtual
meeting of the Coordinated Audit in
Protected Areas within the Organization of Supreme Audit Institutions of the
Portuguese-speaking Countries
Community (OISC/CPLP). Technicians
from the SAIs of Angola, Cape Verde,
Guiné-Bissau, Moçambique, São Tomé e Príncipe and Timor-Leste participated.
The objective of the meeting was to
involve the technicians of the
participating audit teams and to present the workflow in the field of coordinated

OLACEFS AND SDG
36
On August 11 and 12, the Workshop on Consolidation of the Coordinated Audit
(CA) to SDG 3b was held with great success, organized by the Office of the
Comptroller General of the Republic of Peru in its capacity as leader of this audit, which is carried out within the framework of the Working Group on Disaster
Management Auditing in the framework of the Sustainable Development Goals (WGFD).
The meeting was held in a hybrid format at the headquarters of the Supreme
Audit Institution of Peru and its purpose was to provide guidelines for the development of the regional report and the consolidation of the national reports of the CA participating entities.
The workshop was opened by the Comptroller General of the Republic of Peru
and President of OLACEFS, Econ. Nelson Shack Yalta, who welcomed the high
commitment of the SAIs and teams participating in the CA. Dr. Carlos Roberto
Garzón Becerra, PAHO/WHO representative in Peru, also participated in the
protocol ceremony. This was followed by a keynote panel entitled “Impact of the
pandemic on vaccination. Challenges”, and continued with the presentations of the preliminary results of the CA by each participating SAI.
SAIs from Argentina, Brazil, Costa Rica, Cuba, Ecuador, Guatemala, Honduras,
Mexico, Panama, Paraguay, Peru, Puerto Rico, Dominican Republic, Uruguay, Italy and the subnational entities of the Municipalities of Bahia, Bogota and Buenos Aires participated in the workshop, both in person and virtually.
Consolidation Workshop of the Coordinated Audit of SDG 3b was held
Official photograph of the SDG 3b Coordinated Audit Consolidation Workshop.

UPCOMING AGENDA
37

Cooperando
Quarterly publication of the Latin American and
Caribbean Organization of Supreme Audit Institutions
[email protected] Twitter: @OLACEFS_oficialFacebook: @olacefsInstagram: @olacefs
YouTube: /OLACEFScom Lima, Peru