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Tools for the application of accountability principlesDeclaration of Asuncion
Creation of common grounds for strengthening external control in Latin America
SUPREME AUDIT
INSTITUTIONS AND ACCOUNTABILITY
Researchers
Miriam Beatriz Insausti

Luis Fernando Velásquez Leal
2014
SERIES: CITIZENSHIP AND FISCAL CoNTR oL

OLACEFS ORGANIZATION OF LATIN AMERICAN AND THE
CARIBBEAN SUPREME AUDIT INSTITUTIONS
Minister Augusto Nardes
President Union Accounts Court – Brazil
President of oLACEFS
Ramiro Mendoza Zúñiga
Comptroller General of the Republic of Chile
Executive Secretary of oLACEFS
TECHNICAL COMMITTEE ON BEST PRACTICES
OF GOVERNANCE
Dr. Horacio Pernasetti – Auditor General
Supreme Audit Institution of
the Republic of Argentine
President of the Committee
Members
Lic. Gabriel Herbas Camacho
Comptroller General of Bolivia
Lic. Ramiro Mendoza Zúñiga
Comptroller General of The Republic of Chile
Lic. Martha Acosta Zúñiga
Comptroller General of The Republic of Costa Rica
Lic. Gladys María Bejarano Portela
Comptroller General of The Republic of Cuba
Lic. Nora Segura de Delcompare
Comptroller General of The Republic of Guatemala
Lic. Jorge Bográn Rivera
President of the Supreme Court of Accounts of Honduras
Dr. Guillermo Argüello Poessy
Chairman of the Council Comptroller General of the Republic of Nicaragua
C.P.C. Juan Manuel Portal Martínez
Senior Auditor of Mexico Federation
C.P.C. Fuad Khoury Zarzar
Comptroller General of the Republic of Perú
Dr. Siegbert Rippe Kaiser
President of the Court of Accounts of The Republic of Uruguay
Dr. Adelina González
Comptroller General of the Bolivar Republic of
Venezuela
Affiliate member
Dr. Eduardo Benjamin Grinberg Court of Accounts, Province of Buenos Aires,
Argentina
GIZ COOPERATION PROJECT
OLACEFS STRENGTHENING
Initiative supported by GIZ – oLACEFS project
The ideas stated in the present document are the
sole responsibility of the author.

SUPREME AUDIT
INSTITUTIONS AND ACCOUNTABILITY
Creation of common grounds for strengthening external control in Latin America

Partial or total reproduction of this document
is authorized if mentioning the source.
Editorial Seal
Corporacion Accion Ciudadana Colombia
AC Colombia
First Edition
November 2014
ISBN
978 -958-98996-8-7
Researchers
Luis Fernando Velásquez Leal
[email protected]
Miriam Beatriz Insausti
[email protected]
English Translation
Luz Maritza Blanco de Uribe
The ideas stated in the present document are the sole
responsibility of the author.
Design, illustration, diagramation
Nelson Rocha Sánchez
Printing
Innovación Social S.A.S
Bogota D.C. – Colombia
© 2014

Tools for the application of accountability principlesDeclaration of Asuncion
Researchers
Miriam Beatriz Insausti
Luis Fernando Velasquez Leal
SUPREME AUDIT
INSTITUTIONS AND ACCOUNTABILITY
Creation of common grounds for strengthening external control in Latin America

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CONTENTS
INTRODUCTION
CHAPTER I
Accountability. A new interpretation from the perspective of Supreme Audit
Institutions
CHAPTER II
Special features of institutional accountability in Latin America
CHAPTER III
Factors determining quality and best practices of accountability in SAIs.
CHAPTER IV
Challenges of SAIs and governmental changes to improve accountability quality
in Latin America
CHAPTER V
Tools for the application of accountability principles of the Declaration of
Asuncion – 2009
a. Tool 1

Guidelines for the implementation of principles of accountability of the
Declaration of Asuncion, 2009
b. Tool 2

Guidelines for the public accountability from SAIs to citizens
BIBlIOgRAPHIC REFERENCES
Annexes
1. Principles of Accounting – Declaration of Asuncion 2009
2. Research Participating S AIs Institutional References

8 | Supreme Audit Institutions and Accountability
INTRODUCTION
T
he political and institutional development of Latin America during the last two decades is
characterized by governments concern about the creation of more inclusive societies that
meet the needs of development in an effective way, of reduction of extreme poverty and mis
–
ery, and to strengthen mechanisms that allow a better enjoyment of essential people rights.
Such challenges have demanded important efforts to update political institutions, involve tra
–
ditional excluded sectors, and improve quality of basic services, and to face predicaments inherent
to political systems of the region, among which, it is possible to point out administrative inefficacy,
corruption, and traffic of influences which undermine citizen trust in their institutions.The wide diversity of experiences and learning facing challenges to assure democratic sta
–
bility and legitimacy of the countries of the region is explained by the approaches, developments,
and achievements obtained as a result of adjusting constitutional, legislative, and normative frame
–
works; levels of institutional development including the ability of control and supervise State orga –
nizations to assure effective control of public resources investment; and the openness of govern –
ments to process citizen complains and to facilitate the necessary conditions for society to enjoy
basic rights.Today, the need to strengthen citizen participation in public policy, the challenges to overtake
poverty and social discrimination, and the reduction of corruption, among many other challenges to
improve political control on democracies of the region, have made possible that the right to infor
–
mation and to accountability are in most political agendas of Latin America. Simultaneously, Latin
American societies express a higher acknowledgement of the fact that “the work at SAIs constitutes
a guarantee for the transparency of management of public funds; it represents for society the possible
generation of dynamics to a higher social inclusion facilitating public investment and social and wel
–
fare policies analysis; it contributes to the democratic strengthening and directly affect the compliance
of people economical, social, and cultural rights when it shows the materialization of public policies
designed by governments”.
1
Likewise, important academic and political sectors, state agents, international cooperation
agencies, media, civil organizations and citizens, all acknowledge that the exercise of citizen par
–
ticipation in public administration and accountability is an effective mechanism for political and
administrative power control of the State. However, recent conceptual developments, increasingly complex, demonstrate a wide range
of modalities and ways of accountability, among which it is possible to point out the most traditional
ones, as horizontal and vertical accountability up to those that establish institutional and social
interactions, called diagonal and transversal, social, hybrid, mutual, legal, and about results, which
1. Luis Fernando Velásquez Leal. “Interaction between Supreme Audit Institutions and Citizens: Developments,
Lessons Learnt and Challenges Regarding Citizen Participation in Public Sector Auditing in America Latina” , published in: Supreme Audit Institutions. Acoountability for Development. INTOSAI –GIZ. Editorial Nomos.
Germany. 2013.

Strengthening external control in Latin America | 9
some times, makes it impossible to see the multiple social and institutional distinctive features, that
condition and determine accountability efficiency. 2
For this reason, in order to facilitate understanding of the theme by governmental, legislative,
and citizen sectors and to widen the possibilities of application of the Principles of Accountabili
–
ty of the Declaration of Asuncion, 2009, the Technical Committee of Best practices of Governance
of OLACEFS, with the support of GIZ, developed in 2013 the study, Scopes of Institutional Control
and Accountability in Latin America, which involved the SAIs of: Argentina, Belice, Chile, Colombia,
Costa Rica, Cuba, El Salvador, Nicaragua, Panama, Paraguay, Dominican Republic, Peru, Puerto Rico,
Uruguay and Venezuela, with the purpose of offering a new perspective of accountability, from the
analysis of its scope, its constitutive elements, dimensions, competence range, and considering the
developments, learning, and challenges they have to face at the present. In the same way, as a result of the investigative process, two technical instruments were built
to improve quality of accountability and to contribute to make official the use of best practices of
governance in the countries of the region. The first one is the Guidelines for Implementing Princi
–
ples of Accountability of the Declaration of Asuncion, which points to provide practical tools for the
accountability at the institutional sphere in line with the Declaration of Asuncion. The second one
is the Guidelines for the public accountability of the SAIs to the citizens, which points to provide a
methodological route for presenting, to citizens, results of the institutional management of the SAI,
specifying aspects, such as, institutional framework and the performed administration, the scope
and results of institutional control, emphasizing on control of the budgetary cycle and on institution
–
al control over the accountability of audited organizations. Both instruments are based on the recognition of the best practices developed in eighteen
countries of Latin America. These tools propose actions to be implemented by governments and
SAIs in order to promote efficiency in accountability of governmental entities presented to exter
–
nal control entities, and from theses entities toward the legislative branch. Theses instruments also
facilitate the knowledge of institutional dynamics on accountability on behalf of civil organizations
and citizens, who are able to generate an opinion with real information, which in turn allows a public
judgment based on administration results. In 2014, OLACEFS and its Technical Committee of Best Practices of Governance, with the tech
–
nical and financial accompaniment of Corporacion Accion Ciudadana Colombia –AC Colombia, per –
formed the validation of contents of the technical document and the proposed tools. This, dealt first

2. A definition of the different ways of accountability may be found in: Program of the United Nations for Deve-
lopment –PNUD. “Promote social accontability: From theory to practice – 2010, available at: http://www.undp.org/
content/dam/undp/library/Democratic%20Governance/OGC/dg-ogc-Fostering%20Social%20Accountability-Guidance%20Note-ES.pdf.pdf .

10 | Supreme Audit Institutions and Accountability
with a Consultation process via email, which allowed the integration of new contributions and com –
ments from SAIs of Belize, Chile, Colombia, Costa Rica, Guatemala, Honduras, Nicaragua, Paraguay,
Peru, Puerto Rico, Uruguay, and Venezuela, and from the Civil Organization of Equity and Justice
–ACIJ- from Argentina and Suma Ciudadana from Peru. Secondly, this dealt with a series of dissem
–
ination and validation sessions that were convened by the SAI of Chile, the Presidential Office of
Transparency, Modernization, and Reformation of the State, the Superior Court of Auditors of the
Republica in Honduras, and the SAIs of Peru. In Colombia, there were sessions convened by the
Program of Political Sciences and Government of the Universidad del Norte and the Corporation,
“Como vamos” which involves near 830 participants from the academic, governmental, legislative,
control, media, international cooperation, civil organizations, and citizens sectors, that added val
–
ue to all contributions of the sessions convened by the SAIs of Argentina and Dominican Republic
during the investigation in 2013.
As a result of this collective process of construction we now introduce this publication
The Supreme Audit Institutions and Accountability: Creation of common grounds for
strengthening of External Control in Latin America, which involves: 1. The new interpretation
framework of accountability from the point of view of SAIs; 2. Features of Institutional Account
–
ability in Latin America; 3. Determinant factors of accountability quality and best practices of
SAIs in this matter; 4. Challenges of SAIs and governmental transformations to improve quality of
Accountability in Latin America. Finally, chapter 5 introduces the tools to improve Accountability
quality by applying the Principles of the Accountability of the Declaration of Asuncion, 2009. To those who participated in this important initiative, a very special acknowledgment spe
–
cially to Corporacion Accion Ciudadana Colombia – AC Colombia, because thanks to their contri –
bution, in the definition of the methodological route, the technical accompaniment to in situ vali –
dation, and its structure and digitalization, OLACEFS has today practical tools that can be applied
to the context and institutional reality of each country, according to their constitutional and legal
frameworks.Finally, we issue an effusive and cheerful invitation to SAIs members of OLACEFS, to gov
–
ernments, to parliaments, and to civil organizations and citizens to use the tools we are bringing
at your disposal, being convinced of the contribution to the improvement of institutional quality
of governments.
Dr. Horacio Francisco Pernasetti
Technical Comittee of Best Practices of Governance – CTPBG
Buenos Aires, noviembre de 2014.

CHAPTER I
AccountAbility.
A new interpret Ation from the
perspective of supreme Audit

12 | Supreme Audit Institutions and Accountability
institutions
R
ecent theoretical approaches regarding development and consolidation of modern democracies
consider the fact that “politicians should be responsible for their decisions and actions through
multiple mechanisms and procedures” as one of the essential principles.
3 On accountability, im –
portant contributions have been made to the world of political science by scholars like Robert Dahl,
Robert Behn, Guillermo O´Donnell, James Bohman, Felipe Hevia de la Jara, Adam Przeworski, Enrique
Peruzotti, John Ackerman, Andreas Schedler, Catalina Smulovitz, Sergio Bonilla, Alberto Olvera and Er
–
nesto Insunza, among many others, who have created a framework for accountability interpretation,
performance and measurement.
Di fferent authors account for a wide range of modalities and ways of accountability, among
which, the most traditional are horizontal and vertical accountability and even those that establish
institutional and social interactions which have been called as diagonal or cross, social, hybrid, mu
–
tual, legal accountability and accountability referred to results. However, regardless the ways of accountability or those that best suit to interpret its scope
or impact, there is a consensus that indicates it has irreplaceable dimensions. First, the information
dimension refers to the action of introducing the facts generated in the exercise of public service.
Second, the explanatory dimension refers to the justification of the actions that led to public deci
–
sions and, third, the possibility to establish sanctions. Recently, the term receptiveness has been
introduced as an element that indicates the ability of officers and politicians to consider the views
of citizens at the time of accountability.
4
Nevertheless, it is necessary to make some reflections in view of the proposals presented by the
scholars on the matter, aimed at strengthening discussion on accountability, positioning its action as a
governmental practice and clarifying the role of SAIs in their institutional function of control. According to Andreas Schedler, the term accountability refers to the action in which “an indi
–
vidual is accountable (answerability) to another individual, when he is forced to inform him about
his actions and decisions (past and future), justify them and be sanctioned (enforcement) in case
of misconduct”. At institutional level, this definition implies the obligation to inform, justify gov
–
ernment actions, and impose sanctions to officers and representatives who violate the institutions.
In this sense, Enrique Peruzotti states “accountability refers to the possibility, on the one hand, to
force politicians and officers to report and justify their decisions and, on the other, to punish them
for their behavior”. These definitions of accountability seem to reflect a relatively accepted concept.In this way, accountability acts as a mechanism of weights and counterweights, among the
branches of government, and implies the “existence of government agencies that have the legal right
and power and are factually able and capable to take actions ranging from routine control to legal
sanctions or impeachment, in relation to facts or omissions by other agents or agencies of the State,
which may, at first or allegedly, be classified as illegal”.
5
3. Mikel Barreda , in Spanish, “La calidad de la rendición de cuentas en las democracias latinoamericanas”.
Document submitted in the X Congress of the Spanish Association of Political Sciences – 2011. Page 3. 2011.
4. The term “receptiveness” was introduced to the debate by John Ackerman in 2004 in the document State-
Civil Society Synergy in favor of accountability: lessons for the World Bank”, available at:
http://wwwwds.
worldbank.org/external/default/WDSContentServer/WDSP/IB/2004/07/26/000090341_20040726144224/Rendered/PDF/29701.pdf
5. Guillermo O´Donell, quoted by Sergio Gerardo Bonilla Alguera in Spanish in “Modelos de la Democracia y la
Rendición de Cuentas: la ventaja de una concepci ón deliberativa de la democracia “, available at: http://www.
ciesas.edu.mx/diplomado/finales/modelos%20de%20democracia%20y%20rendici%F3n%20de%20cuentas.pdf. Page 7.

Strengthening external control in Latin America | 13
This idea coincides with the recent proposals of INTOSAI 6 claiming that the control exercised from
the perspective of the Supreme Audit Institutions is aimed at “auditing the legitimacy of the ac
–
tivities of public officers and institutions responsible for the administration of public property”. 7
Following this line of thought, the INTOSAI GOV 9100, 2004 rule: Guidelines for Internal Control
Standards for the Public Sector states that “accountability might be better defined as the obligation
of individuals and entities, including public bodies and companies, which are entrusted with public
funds so that they respond to fiscal, management and planned accountability conferred to them and
to report to those who have conferred them such accountability.”
8
However, upon addressing the types of accountability from the perspective of Supreme Audit
Institutions, SAIs- the first differences arise regarding the horizontal and vertical nature of account
–
ability posed by the scholars. In the first case, a horizontal accountability implies a relationship among equals, which is
not evident in the field of the administrative structure of the State. The mechanisms of weights
and counterweights even foresee relationships of subjects to control entities, in the strict sense of
accountability, -information, explanation and sanction- that are far from a horizontal relationship
including the case of public entities being the only entities subject to accountability where private
entities managing public resources which are obliged to accountability under the legal and regula
–
tory frameworks, in force, would be excluded from the exercise of the accountability. Thus, the SAIs are in charge of exercising external control on the public administration and in
the case of Latin America, under various constitutional figures as controller general offices, audit of
–
fices, courts of accounts or audit chambers. Public bodies and individuals managing public funds are
subject to auditing and control. In some cases, SAIs are entitled to impose economic and disciplinary
sanctions, in accordance with the corresponding constitutional and legal system. Consequently, the accountability to which governmental entities are subject, including those
belonging to institutional control, within the framework of the weight and counterweight system,
belongs to an internal area of the public sector.
From the perspective of SAIs, accountability quality depends on the scope and effectiveness
of institutional control to review, interpret, and report on the information and proofs reported by
audited entities, as well as on the ability to define responsibilities and to apply sanctions or process
them before the competent authorities. This ability is directly associated to constitutional and legal
frameworks, and to the availability of tools, methods and instruments of control, which also has a
significant impact on the development of an institutional culture based on the respect of the public
officer to comply with regulations. In the second case, vertical accountability is based on the capacity to sanction exercised by
citizens through free and transparent electoral processes in order to validate, approve or revoke
the mandate conferred, on the basis of the information and explanation of the scope and results of
government administration, at first, applicable only to popular elected offices.
6. INTOSAI is the International Organization of Supreme Audit Institutions that gathers external audit bodies
in the world. It currently has 191 members. INTOSAI has a special status in the Economic and Social Council
of the United Nations (ECOSOC).
7. Supreme Audit Institutions members of INTOSAI are currently analyzing the document INTOSAI GOV
9160, “Strengthening Good Governance of Public Assets: Essential Principles for their implementation”.
A reflection on the matter is presented herein
8. INTOSAI GOV 9100: Guidelines for Internal Control Standards for the Public Sector, available at:
http://www.
intosai.org/issai-executive-summaries/view/article/intosai-gov-9100-guidelines-for-internal-control-standards-for-the-public-sector.html

14 | Supreme Audit Institutions and Accountability
From the perspective of SAIs, this accountability mechanism is not applicable to their field
of
competence because of the nature and way of election of the external auditing authorities. 9
Under the existing constitutional frameworks, in Latin America, there is no possibility of a popu –
lar sanction based on electoral processes applicable to the control authorities. The sanction due to
acts or omissions by agents of external control is part of the institutional framework of account
–
ability, thus, every legal system foresees the way of removal of officers in charge of SAIs.
However, this situation is not an impediment for the SAIs to report, be responsible for, and
explains citizens about the administration and outcomes of their institutional work. In fact, the
last decade, control bodies in the region have ventured into performing exercises of information
and explanation to citizens on matters related to their work. They have even developed public
hearings to present the results of audits and special investigations, opening the possibility to
stakeholders, citizens, and civil organizations to follow-up recommendations or provisions posed
by the control body.
10 This input is a technical instrument of great scope to improve the quality of
social control encouraged in the region under the modalities of social auditing, social control or
citizen oversight, among other ways of citizen control. As for diagonal or transverse accountability, its definition states that this “is done through
State institutions – composed of citizens – and from the sphere of civil society they exercise con
–
trol over public officers”. 11 Likewise, social accountability expresses “the control exercised by cit –
izen associations and movements as well as media actions over the authorities.” 12 Strictly speak –
ing, these ways of accountability show that a greater interaction among public and State agencies,
including agencies of external control, may result in a better control of the public sector. The
actors involved, the competencies, authorities, and mechanisms of action in the dimensions of in
–
formation, explanation, and sanctions constitute a network of relationships that promote citizen
participation in accountability. As these actions are generated through citizen mobilization and pressure and through the
openness of government institutions to channel them, the SAIs of the region, besides to strength
–
ening the quality of this way of accountability based on the audit work, have got opportunities
ready for citizen participation in the institutional control, through the implementation of mecha
–
nisms, such as, the promotion and attention to citizen complaints, the direct participation of civil
9. Election of authorities of Supreme Audit Institutions of Latin America is mainly in charge of the legislative
branch of each country, namely, Assembly or Congress, except for Chile where the Controller General
is appointed by the President of the Republic with Senate´s approval and in Belize where the Auditor
General is proposed by the National Assembly and appointed by the Governor General.
10. For further illustration about the experiences developed by the Supreme Audit Institutions of Latin America
in this sense, refer to, in Spanish: “Participación Ciudadana en el Control Fiscal: Buenas Prácticas para el
Fortalecimiento de las relaciones entre las EFS y la Ciudadanía”, 2012. Pág. 23 y ss. OLACEFS – Comisión
Técnica de Participación Ciudadana –CTPC.
At: http://www.intosai.org/issai-executive-summaries/view/article/intosai-gov-
9100-guidelines-for-internal-control-standards-for-the-public-sector.html
11. Sergio Bonilla Alguera in Spanish, in “ Modelos de la Democracia y Rendición de Cuentas: la ventaja de
una concepción deliberativa de la democracia “, available at: http://www.ciesas.edu.mx/diplomado/finales/modelos%20
de%20democracia%20y%20rendici%F3n%20de%20cuentas.pdf. Page 8
12. Sergio Garcia and Cristina Cobos, in Spanish “ Entre la virtud y la incongruencia: rendición de cuentas y
transparencia de las organizaciones de la sociedad civil”. Page 109. At: http://biblio.juridicas.unam.mx/libros/6/2500/9.pdf

Strengthening external control in Latin America | 15
society organizations in the different stages of the process of institutional control, and in the de –
velopment of clear, accessible, and understandable information systems for auditing and social
control. 13
The availability of institutional channels for accountability from the State to the citizens
evidences a necessary condition that assures the effectiveness of the mechanisms for informa
–
tion, explanation, and sanction. In 2004, John Ackerman introduced the concept of “receptive –
ness” as an additional element that refers to the “ability of public officers and politicians to
bear in mind the knowledge and opinions of citizens when held accountable” with a limited
scope of the term since it does not consider demands of citizens as a determinant factor for
enforcing accountability: upon greater citizen demands greater accountability. A more appro
–
priate term to interpret this reality is the meaning of “openness” that, in addition to indicate an
action of condescension between the State and the Civil Society, it reflects a favorable attitude
towards innovation. Additionally, receptiveness, interpreted as openness in this analysis, can
–
not be regarded as an additional element to information, explanation and sanction that char –
acterizes the effective accountability, but as a necessary condition that allows the information
and explanations reported by government agents be useful to guarantee an effective sanction,
if necessary.
In summary, and based on the above considerations, a new interpretation of accountabil
–
ity from the point of view of external institutional control exercised by SAIs should start from
this definition, “Accountability is a process through which officers, public servants and individu
–
als managing public funds, report and explain in detail, before the competent authority and the
citizens, about the decisions made in the exercise of their duties and account for the management
and results of their actions, being subject to social and legal sanctions provided by law, depend
–
ing on whether it has been appropriately managed or not”.
Thus, to ensure an effective accountability, the existence of the dimensions of informa
–
tion, explanation, responsibility and sanction is necessary, as a result of the existence of such
conditions: availability of a legal framework for this purpose; compliance of that legal frame
–
work by public servants and officers; political will to introduce to citizens the results of the
institutional work; transparence and access to public information as a condition, sine qua non,
for a better government; and the availability of technological tools to make all possible. Con
–
sequently, accountability will impact over the improvement of institutional practices, and over
the informed and transparent decision-making, on behalf of the responsible institutions as
well as of the citizens, who will issue an opinion based on institutional administration results.
It will also impact over the increase of trust on public institutions by citizens, over the correct
use of public funds and over the materialization of principles of transparency, effectiveness,
efficiency, responsibility, and citizen participation.
13. To further illustrate the experiences developed by the Supreme Audit Institutions of Latin America in this
regard, see, in Spanish: “Particiáción ciudadana en el control fiscal: Buenas prácticas para el fortalecimiento
de las relaciones entre las EFS y la ciudadanía”. 2012. Page 23 ff. OLACEFS – Technical Committee on
Citizen Participation-CTPC.
at: http://www.olacefs.com/Olacefs/ShowProperty/BEA%20Repository/Olacefs/uploaded/content/
category/20121105_Informe_Completo.pdf

16 | Supreme Audit Institutions and Accountability
As an institutional practice, accountability is demonstrated with compliance of presentation of
reports to the Congress or to the SAI, in accordance with regulations, which is a duty of gov
–
ernmental institutions and individuals managing public funds. Later the SAI performs analy –
sis, evaluations and recommendations according to regulation and criteria, and then presents
them to the legislative branch, as a technical input to analyze public policies and made the
corresponding decisions, provided that it offers relevant political, economical and financial in
–
formation on budgetary execution, public funds destination, and management results, among
others, besides providing significant input for political control of its institutional task.
The accountability system varies from country to country but it must have certain mech
–
anisms, dimensions, and areas of competency for the SAI to properly function, as well as inter –
relationships with state and social actors, which are showed in the following table:
Table 1. Components of accountability from the perspective of Supreme Audit Institutions
Mechanisms Dimensions SAI Competencies and responsibilities Interrelationships
Institutional Accountability
InformationPerforms external control based on the information
report of audited entities.
Government bodies and
audited entities
Legislative Branch
Performs monitoring of public accounts and public
administration applying auditing techniques and
special research
The scope of control varies according to legal
framework, going from legal and financial
inspection up to the analysis of sustainability
of public policies, going through evaluation of
institutional administration and performance
Explanation Performs the analysis of national accounts and
macroeconomic behavior based on the powers of
surveillance and control Government bodies and
audited entities
Legislative Branch
Responsibility Determines responsibility for the achievement of
expected goals and objectives and the attained
results in terms of efficiency, effectiveness and
economy.
Government bodies and
audited entities
Internal control bodies or
agencies
Detects administrative and legal responsibilities in
the management of public funds
Sanction Applies economic and administrative sanctions or
promotes its implementation, according to their
competency Judicial entities
Internal control bodies or
agencies

Strengthening external control in Latin America | 17
MechanismsDimensions SAI Competencies and responsibilities Interrelationships
Social accountability
InformationProvides information on the assessment of the
audited entities and agencies in accordance with
the scope of the audits performed. Media, Civil organizations,
and citizens
Explanation Opens spaces for dialogue based on the results
of the auditing process.
Government bodies and
audited entities
Media, Civil organizations,
and citizens
Opens spaces for strengthening the social control
over governmental management
Responsibility Discloses fiscal and administrative responsibilities
identified in the auditing process according to
current regulation Media, Civil organizations,
and citizens
Sanction Provides information to citizens in order
to strengthen the public judgment over
governmental administration Media, Civil organizations,
and citizens
In summary, a new interpretation of accountability from a SAI must consider:
1.
The concept of Accountability understood as a process through which officers, public servants
and individuals managing public funds, report and explain in detail, before the competent au
–
thority and the citizens, about the decisions made in the exercise of their duties and account for
the management and results of their actions, being subject to social and legal sanctions provided
by law, depending on whether it has been appropriately managed or not.
2. To ensure an effective accountability, the existence of the dimensions of information, explana
–
tion, responsibility and sanction is necessary, within an environment of openness and partici –
pation, where public officers and citizens direct their actions to clarify and make transparent
the decisions involving public funds administration, assuming rights and wrongs thereof.
3. The action of SAIs is limited to the field of institutional accountability, since external control
provides competence to revise, interpret and rule on the information and rationale for the
management reported by audited entities, as well as, by the ability and power to apply sanc
–
tions or process them before the competent bodies.
4. The constitutional and legal frameworks, the availability of control tools, methods and instru
–
ments, as well as the existence of an institutional culture based on the respect of public servants
to comply with the regulations, shall determine the effectiveness of accountability.
5. Vertical accountability, as a concept, is not applicable to SAIs considering the nature and form of
election of the external auditing authorities.

18 | Supreme Audit Institutions and Accountability
6. The work of external audit performed by the SAIs enrich and improve the quality of social ac –
countability by providing technical input that clarifies government actions and enrich arguments
prior to any sanction decision, either of political or social nature.
Taking into consideration that the effectiveness of institutional accountability depends on the con
–
stitutional and legal framework, on availability of control tools, methods and instruments, as well
as, on the vocation of service of government agents to comply with the obligations contained in the
regulations; the following section analyzes the specific conditions of the SAIs of Latin America with
the purpose of generating a framework of interpretation to evaluate the progress of accountability
in the region.

CHAPTER II
speciAl feAtures
of institution Al Account Ability
in lAtin Americ A

20 | Supreme Audit Institutions and Accountability
F
or a better understanding of institutional accountability this chapter introduces the features and
main aspects defining its quality, from the perspective of the SAIs of Latin America, within the
framework of the Principles of Accountability of the Declaration of Asunción and the International
Standards of SAIs (ISSAI)
1. Regulatory references for accountability
The Declaration of the Principles of Accountability by the XIX General Assembly of the Latin Amer
–
ican and the Caribbean Organization of Supreme Audit Institutions (OLACEFS), held in Asunción,
Paraguay, in October 2009, is the proclamation of the SAIs of the region of their recognition to
accountability as a basic principle for governance, legitimacy and generation of social trust. They
also recognize an instrument for transparent decision-making resulting in higher quality policy
decisions since it allows correction of behaviors and improvement of institutional practices. Institutional accountability of the audited bodies is the essence of external control due to
the responsibility of SAIs to guarantee oversight of public funds investments and availability of
tools to audit and evaluate the work of government agents, in addition to its competence to show
the results of the administration before the legislative branch and citizens. The 2009 Declaration of Asuncion, besides setting out this recognition, points out the
conditions for the process of accountability “to work optimally.” In this sense, the Declaration
shows that there is an Integrated Accountability System within the States, where SAIs are part of
a structure that articulates networks of control agencies and agents. It also recognizes the access
to information as a sine qua non condition for good governance and a legal framework in each
country that determines its effectiveness. During the XIX OLACEFS Assembly, the SAIs acknowledge the need to adopt and dissem
–
inate eight principles of accountability that may be summarized as follows: 1. Acceptation of
accountability as the basis of good governance; 2. Obligation to inform and justify; 3. Comprehen
–
siveness of accountability; 4. Transparency of information. 5. Sanction in case of noncompliance. 6 .
Active participation of citizens. 7. Strengthening legal frameworks for accountability, and 8. The
leadership of SAIs in continuous improvement, as well as, the relevance of cooperation strategies
among the countries of the region to increase the potential in this matter. Therefore, the Declara
–
tion of Asunción is the accountability path for the SAIs of the region. The validity of this statement of principles has been strengthened with the issuance of the
International Standards of Supreme Audit Institutions, specially the ISSAIS 20 and 21, issued by
INTOSAI in 2010.
14
ISSAI 20 establishes the Principles of Transparency and Accountability in order to encour –
age SAIs to promote mechanisms to improve their practices and way of government regarding
transparency and accountability, as well as to facilitate greater awareness on the need to “pro
–
mote, a better understanding of their functions and duties in society, between people and public
administration”. This rule states that the information on SAIs, in addition to being consistent with
the mandates and legal frameworks that govern them, must be relevant and easily accessible; the
processes related to their work, activities, and products should be transparent and made public
through an open communication to the media and other stakeholders.
14. To view the contents of the ISSAI 20. “Principles of transparency and accountability” visit: es.issai.org/
media/14499/issai_20_s_.pdf; ISSAI 21 “Principles of transparency and accountability: Principles and Best Practices”
available at: es.issai.org / media / 14503/issai_21_s_.pdf

Strengthening external control in Latin America | 21
To this end, ISSAI 20 postulates 9 constitutive principles referred to the task of SAIs: 1. SAIs
fulfill their duties within a legal framework that foresees the obligation of responsibility and trans
–
parency. 2. SAIs disclose their mandate, responsibilities, mission and strategy. 3. SAIs approve audit
standards, objective and transparent procedures and methodologies. 4. SAIs apply high standards
of integrity and ethics at all levels of staff. 5. SAIs safeguard the respect for the principles of account
–
ability and transparency when they outsource their activities. 6. SAIs manage their operations in
an economical, efficient and effective way, pursuant to laws and regulations and then they publicly
report on these issues; 7. SAIs publicly report on the results and conclusions of their audits on gov
–
ernment activities 8. SAIs widely and timely communicate their activities and the results of audits
through the media, websites or other channels, and 9. SAIs hire external and independent advice to
improve the quality and credibility of their work. ISSAI 21, Principles of transparency and accountability: Principles and Best Practices, it
extends the scope of ISSAI 20 by establishing best practices to be promoted by SAIs. Illustra
–
tively, ISSAI 21 indicates some useful actions to promote transparency in order to strengthen
accountability, such as: the availability of guidance laws and regulations pursuant to which they
will be responsible for and accountable for; the public declaration of their mandate, missions,
organization, strategy and their relationships with the various stakeholders, including the legis
–
lative branch and the executive branch; they disclose the conditions for appointment, reelection,
retirement or cessation of the highest authority or of collegiate members; they communicate the
scope of auditing activities and indicate issues, such as risk assessment; they keep the audited
body informed about the objectives, methodology, and results of their auditing exercise; they
have procedures to ensure the discussion and debate of audits with audited entities; they have
effective mechanisms to monitor and report their recommendations in order to assure that the
audited entities properly take into consideration their comments and recommendations, as well
as those drawn up by the Congress; the availability of information on the total budget and the
obligation to report on the origin of their financial resources, either by parliamentary allowance,
general budget, ministry of finances, agencies and fees, as well as the way to use these resources;
availability of performance indicators to assess the value of the audit work in order to facilitate
such knowledge to the Congress, citizens and other stakeholders; the public visibility analysis,
results and impact through external accountability; the public dissemination of audit findings
and recommendations, except for those considered confidential according to special laws and
regulations, as well as the execution of the State general budget, situational and financial oper
–
ations, the progress in the overall financial management plus vocational training if provided by
law, and independent and external evaluation of their operations, such as the evaluation made
by peers, among others. Another INTOSAI regulatory reference is INTOSAI GOV 9160 Document: Strengthening
Good Governance of Public Goods: Basic Principles for its implementation that provides a detailed
definition of the terms “accountability”, “goods”, “Governance”, “good governance”, “integrity”,
“stakeholders” and “transparency”. This initiative enriches the analysis of the action of SAIs of
the region regarding the institutional control and accountability of both budgetary cycle and
public policy, which confirms the need to increase opportunities for citizen participation in the
development and strengthening of governance. In summary, both, the Declaration of Asunción, 2009 and ISSAIs 20 and 21, 2010, in ad
–
dition to Document 9160 INTOSAI GOV, 2013, currently provide the international and regional
framework to strengthen institutional accountability and its implementation shows the interest
and leadership of SAIs in the region to address the issue.

22 | Supreme Audit Institutions and Accountability
2. Principles of Accountability of the Declaration of Asunción Incorporation in the corpo –
rative policy of SAIs.
Corporative policy identifies the approach or direction of the administration and organization of
top management for the development of their legal functions. It varies according to the interests,
guidelines or orders from the highest authority in charge of SAIs in each administration peri
–
od. In particular, it considers the mission, vision, values and principles as well as the strategic
objectives.
In general, SAIs of the Region show in their corporate policy, the principles and values that
favor the development of accountability, including transparency, impartiality, professionalism, in
–
dependence, integrity and ethics. In connection with the strategic objectives, the SAIs of Argentina, Chile, Costa Rica, Guate
–
mala, Honduras, Panama, Paraguay, Peru, Puerto Rico, Uruguay and Venezuela state the intention
of strengthening accountability and approaching the citizens as mechanisms to improve institu
–
tional control.From the perspective of the Declaration of Asunción, and for the development of their cor
–
porate policy, the SAIs of Argentina, Belize, Bolivia, Chile, Colombia, Costa Rica, Cuba, El Salva –
dor, Guatemala, Honduras, Mexico, Panama, Paraguay, Peru, Puerto Rico, Uruguay and Venezuela,
consider these core aspects: 1.The need to improve public policies and institutional practices, 2.
Transparency, efficiency, independence, fighting corruption, honesty and leadership. 3. Strength
–
ening institutional capacities. 4. The dissemination of proceedings, and 5.The use, adaptation and
development of information technology and communications, which indicate a favorable environ
–
ment for the implementation of their principles.
3. Characterization of factors determining accountability
Based on the information reported by SAIs of Argentina, Belize, Bolivia, Chile, Colombia, Costa
Rica, Cuba, El Salvador, Guatemala, Honduras, Mexico, Panama, Paraguay, Peru, Puerto Rico, Uru
–
guay and Venezuela, in the document Scope of institutional control and accountability in Latin
America, this section contains, firstly, a characterization of the structure, organization, and na
–
ture of SAIs, besides the competencies for control of resources; secondly, it illustrates the sanc –
tion capacity of SAIs, and thirdly, it defines the powers of control and accountability over public
policies and budget.
a.
Structure, organization, nature of SAIs and competencies for control of resources
Regarding structure and organization, the SAIs of Latin America are organized in various mo
–
dalities including National Audit Office, Comptroller Office, Collegiate Tribunal, Court of Ac –
counts, and Audit Chambers. Out of a total of twenty two members of OLACEFS, the SAIs of Bolivia, Chile, Colombia,
Costa Rica, Cuba, Curazao, Ecuador, Guatemala, Nicaragua, Panama, Paraguay, Peru, Puerto Rico
and Venezuela are placed in the category of Comptroller Office, for a total of fourteen, i.e., 64%.
SAIs of Brazil, Honduras and Uruguay are placed in the category of Court of Accounts, for a total
of three, i.e., 14%. SAIs of Argentina, Belize and Mexico are included in the category of Audit
Offices, for a total of three, equivalent to 14%. SAIs of El Salvador and the Dominican Republic
correspond to Court of Audit, 4%, and audit chamber, 4%, respectively, as shown in Chart 1.

Strengthening external control in Latin America | 23
Courts of Accounts
14%
Audit Chamber
4%
Audit Offices
14% Comptroller General
64%
Cort of Audit
4%
Chart 1 – Distribution per type of SAI in the Region
Source: OLACEFS, This information includes all (22) SAIs members of the Latin America and the Caribbean Organization of Supreme
Audit Institutions.
This diversity regarding the name of SAIs in the region, such as comptroller office, court of accounts
or audit chamber is explained in the Anglo-Saxon, French and Spanish fiscal control models 15. How –
ever, in Latin America, these European control models have not been univocally expressed in each
fiscal control model. It can be seen that the scope and practice of European control models adapted
in Latin America are a combination of elements or features of the different control models. For ex
–
ample, the Court of Accounts of Honduras, despite its name, has no legal powers to judge or make
a decision on damages to public property. The SAI of Colombia, called General Comptroller Office,
has judicial power and can impose judgment to anybody causing damage to public property. Also,
some SAIs have legal powers of prior control, as is the case of Chile and Panama, both of which also
monitor the effectiveness of internal control and, if necessary, they exercise it. As for SAIs called
audits, it is noted, in general, that their powers are limited regarding control scope. They verify
and control, usually subsequently, and transfer the information about irregularities found to other
authorities. All SAIs in the region are a technical support for the political control exercised by the
legislative branch.
15. The Anglo-Saxon model of fiscal control is characterized for being a one-person system focused on the fi-
nancial and accounting control, linked to the figure of an auditor general or comptroller, in turn, the French
model of fiscal control refers to a collegiate jurisdictional system where the Court of Auditors is the most
representative figure; and finally, the Spanish control model is characterized by a solid follow-up of taxes
and the Public Treasury, under the modality of Court of Accounts.. For a detailed study please refer to :
Ivan Ario Gomez Lee at (in Spanish): “Control Fiscal y Seguridad Jurídica Gubernamental” Universidad
Externado de Colombia, Bogotá, 2006, page 476.

24 | Supreme Audit Institutions and Accountability
Collegiate Body
Single Authority

COLLEGIA TE BODY SINGLE AUTHORITY
27% 73%
100
80
60
40
20
0
Another important aspect regarding organization and structure of SAIs in the region is referred
to the organization of their authorities. This organization influences on how decisions are made
and how power is distributed within each control entity.
Chart 2. Organization of SAIs authorities of the Region
Source: OLACEFS. This information includes all (22) SAIs members of Latin America and the Caribbean Orga-
nization of Supreme Audit Institutions.
In this regard, it is noted that out of a total of twenty two members of OLACEFS, SAIs of Netherlands
Antilles, Belize, Bolivia, Chile, Colombia, Costa Rica, Cuba, Ecuador, Guatemala, Mexico, Nicaragua,
Panama, Paraguay, Peru, Puerto Rico and Venezuela, a total of sixteen (73%) are administered and
ruled under the figure of
sole authority. While the SAI of Mexico and Belize correspond to the mo
–
dality of auditing, they are governed under the same figure. SAIs of Argentina, Brazil, El Salvador,
Honduras, Dominican Republic and Uruguay (27%) have a collegiate body whose members are
called magistrates, ministers, members, or auditor general, in which a president acts as legal repre
–
sentative and gathers its members to make decisions about mission and legal issues related to the
function of control and surveillance.
As for the election of officers of the SAIs of Latin America, it is mostly in charge of the legislative
branch of each country, be it Assembly or Congress, with the exception of Chile where the Comptroller
General is appointed by the President of the Republic with the approval of the Senate; in Belize, the
Auditor General is proposed by the National Assembly and appointed by the Governor General. Regarding the duration of the authorities in office, it varies from three to ten years with some
exceptions. In the case of the SAI of Argentina
16, the period is of eight years; however, the legislative
branch may renew this mandate; in the case of Belize, the period expires once the officer is sixty
years old; Cuba is not limited regarding periods of duration and in Uruguay, the SAI authorities re
–
main in office during a period equal to that of the General Assembly that elects them.
16. In Argentina, the chairman of the Audit, whose election is provided for in the Constitution, is appointed by
the minority in the Congress and in the case the minority changed, a new president should be appointed.
The remaining auditors are elected by the Legislative branch.

Strengthening external control in Latin America | 25
Another aspect that characterizes the scope of control of SAIs in the region is directly related to
competency in the control of federal, national, provincial or municipal, resources, as well as to the
existence of territorial bodies of external control such as state audits or municipal or departmental
controllers who perform auditing of public funds resources at different levels. Table 2 relates SAIs´
auditing powers depending on the type of resources.
Table 2. Types of auditable resources
No.COUNTRY SAI Type of auditable resources
Federal or
National
Departmental
MunicipalOthers
1 Argentina Auditoría General
de la Nación Ye s
No NoYe s
2 Belize Auditoría General Ye sYe s Ye sYe s
3 Bolivia Contraloría General del
Estado Plurinacional Ye s
Ye s Ye sNo
4 Brazil Tribunal de Cuentas
de la Unión ND
ND NDND
5 Chile Contraloría General
de la República Ye s
Ye s Ye sYe s
6 Colombia Contraloría General
de la República Ye s
No NoYe s
7 Costa Rica Contraloría General
de la República Ye s
No Ye sYe s
8 Cuba Contraloría General
de la República Ye s
No NoNo
9 Curazao Contraloría General
de la República ND
ND NDND
10 Ecuador Contraloría General
del Estado ND
ND NDND
11 El Salvador Corte de Cuentas
de la República Ye s
No Ye sYe s
12 Guatemala Contraloría General de
Cuentas de la República Ye s
Ye s Ye sYe s
13 Honduras Tribunal Superior de
Cuentas de la República Ye s
No Ye sNo
14 México Auditoría Superior de la
Federación Ye s
No NoNo
15 Nicaragua Contraloría General de
la República ND
ND NDND
16 Panamá Contraloría General de
la República Ye s
No NoNo
17 Paraguay Contraloría General de
la República Ye s
No NoNo

26 | Supreme Audit Institutions and Accountability
No. COUNTRY SAI Type of auditable resources
Federal or
National
Departmental
MunicipalOthers
18 Perú Contraloría General de
la República Ye s
Ye s Ye sNo
19 Puerto Rico Oficina del Contralor del
Estado Libre y Asociado No
No NoYe s
20 Dominican
Republic Cámara de Cuentas
NDND NDND
21 Uruguay Tribunal de Cuentas de
la República Oriental del
Uruguay Ye s
Ye s Ye sNo
22 Venezuela General Comptrollers
Office
of Bolivarian Republic. Ye s
Ye s Ye sYe s
TOTAL 167108
Control percentage of auditable
resources per levels of agreement with the auditing competency 94%
44%59%47%
Source: Technical Committee on Accountability. Information processed from the results of the document (in Spanish) “Alcances del con – trol institucional y la rendición de cuentas en América Latina” 2013.
As seen in Table 2, out of the seventeen SAIs that reported the information requested in the doc –
ument Scope of institutional control and accountability, SAIs of Argentina, Belize, Bolivia, Chile,
Colombia, Costa Rica, Cuba, El Salvador, Guatemala, Honduras, Panama, Paraguay, Peru, Uruguay
and Venezuela, fifteen in all, carry out the control of resources at national level, and federal in Mex
–
ico, representing 94%; the SAI of Belize, Bolivia, Chile, Guatemala, Peru, Uruguay and Venezuela,
seven in all, control departmental or state resources which represent 44 %; SAIs of Belize, Bolivia,
Chile, Costa Rica, El Salvador, Guatemala, Honduras, Peru Uruguay and Venezuela, ten in all, audit
resources at municipal level, which represent 59% and SAIs of Belize, Chile, Colombia, Costa Rica,

El Salvador, Guatemala, Puerto Rico and Venezula, eight in all, have jurisdiction to control other
type of resources, 17 representing 47% of SAIs.
In particular, SAIs of Argentina, Cuba, Panama, Paraguay and Mexico only have competency
for controlling national resources (also called federal); SAIs of Belize, Chile and Guatemala control
resources at national, departmental and municipal levels, as well as other type of resources; SAIs
of Bolivia, Peru and Uruguay control national, departmental, and municipal resources; SAIs of
Costa Rica, El Salvador and Venezuela control national, municipal and other type of resources; SAI
of Honduras has sole competency on national and municipal resources; SAI of Colombia controls
national budget resources and national resources managed by private agents; besides, it has con
–
current competency over other levels of organization of the territory, such as municipalities and
departments, in case the competent authority in relation to these territories requests auditing to
17 . National resources transferred to sub-national levels, private levels of public interest and public resources
managed by private agents, are included under the heading “other type of resources”.

Strengthening external control in Latin America | 27
YES NO
53
52
51
50
49
48
47
46
45
44
Source: Technical Committee on Accountability. Information processed from the results of the document (in Spanish)
“Alcances del control institucional y la rendición de cuentas en América Latina”
The reasons why some SAIs in the region share responsibility for auditing public resources of the
budgetary cycle and public policy have to do, mostly, with the administrative structure of the State
which determines the existence of control authorities at municipal or local levels; another reason is
the assignment of audit and control responsibilities to ministries, superintendents, or authorities to
monitor and verify the accounts either concurrently with the SAI or independently from SAI.
b. Ability to impose sanctions- enforcement
Sanction is an effective mechanism to mitigate further damages to public property and repair the
damage caused by those responsible for acts performed outside the rules and laws. While the
ability to sanction –enforcement- is essential in the exercise of institutional accountability, not
all SAIs in the region have this ability. Table 3 illustrates sanctioning powers of SAIs in the region.
the highest control body. In the case of Puerto Rico, the audit is performed on ordinary expenses
and special allocations which are charged to the General Fund or Budget, on the contributions by
the Government of the United States, Special Funds and Public Improvement Funds, in addition to
the net budget of public corporations, including contributions by the Central Government.
SAIs of Argentina, Chile, Colombia, El Salvador, Guatemala, Mexico, Paraguay and Puerto
Rico, eight in all (53%) share the control responsibility with other entities at national, regional,
departmental and municipal levels. SAIs of Costa Rica, Cuba, Honduras, Panama, Uruguay and
Venezuela, six in all (47%) do not share the control responsibility with other controlling entities.
Figure 3 illustrates this situation.
Chart 3. Distribution of SAIs sharing control responsibility
47%
53%

28 | Supreme Audit Institutions and Accountability
Table 3. SAIs sanctioning powers
No. COUNTRY Supreme Audit Institutions members of OLACEFS Sanctioning
powers
Ye s No
1 Argentina General Audit Office of the Nation
-x
2 Belize General Audit Office
-x
3 Bolivia General State Comptroller
x-
4 Brazil Union Accounts Court
NANA
5 Chile General Republic’s Comptroller
x-
6 Colombia General Court Office of the Republic
x-
7 Costa Rica General Comptroller Office of the Republic
x-
8 Cuba General Comptroller Office of the Republic
-x
9 Curazao General Comptroller Office of the Republic
NANA
10 Ecuador State General Comptroller
NANA
11 El Salvador Court of Accounts of the Republic
x-
12 Guatemala General Accounts Comptroller Office of the Republic.
x-
13 Honduras Superior Court Of Accounts of the Republic
x-
14 México Superior Audit of the Federation
-x
15 Nicaragua General Comptroller Office of the Republic
NANA
16 Panamá General Comptroller Office of the Republic
x-
17 Paraguay General Comptroller Office of the Republic
-x
18 Perú General Comptroller Office of the Republic
x-
19 Puerto Rico Office of the Comptroller of the Free State
-x
20 Dominican Republic Accounts Chamber of the Republic
NANA
21 Uruguay Accounts Court of the Oriental Republic of Uruguay
-x
22 Venezuela General Comptrollers Office of Bolivarian Republic.
x-
TOTAL 107
PERCENTAGE 59%41%
Source: Technical Committee on Accountability. Information processed from the results of the document (in Spanish) “Alcances del con – trol institucional y la rendición de cuentas en América Latina”
Currently, SAIs of Bolivia, Chile, Colombia, Costa Rica, El Salvador, Guatemala, Honduras, Panama,
Peru and Venezuela, 10 in all, representing 59% of the auditing bodies, have sanctioning powers,
either of economic or disciplinary type. Table 4 illustrates the type of sanctions that may be imposed
by SAIs in the exercise of their external control duties.

Strengthening external control in Latin America | 29
Table 4. SAIs powers to impose disciplinary and economic sanctions
No.COUNTRY Supreme Audit Institutions members of OLACEFS Type of Sanctions
Disciplinary Economic
1 Argentina General Audit Office of the Nation
 — 
2 Belize General Audit Office
 – –
3 Bolivia General State Comptroller
Ye sYe s
4 Brazil Union Accounts Court
 NA NA
5 Chile General Republic’s Comptroller
Ye sYe s
6 Colombia General Court Office of the Republic
 -Ye s
7 Costa Rica General Comptroller Office of the Republic
Ye sYe s
8 Cuba General Comptroller Office of the Republic
 – –
9 Curazao General Comptroller Office of the Republic
N/AN/A
10 Ecuador State General Comptroller
 N/A N/A
11 El Salvador Court of Accounts of the Republic
 -Ye s
12 Guatemala General Accounts Comptroller Office of the Republic.
Ye sYe s
13 Honduras Superior Court Of Accounts of the Republic
 -Ye s
14 México Superior Audit of the Federation
 – –
15 Nicaragua General Comptroller Office of the Republic
 NA NA
16 Panamá General Comptroller Office of the Republic
Ye sYe s
17 Paraguay General Comptroller Office of the Republic
  –
18 Perú General Comptroller Office of the Republic
Ye sYe s
19 Puerto Rico Office of the Comptroller of the Free State
 – –
20 Dominican Republic Accounts Chamber of the Republic
 NA NA
21 Uruguay Accounts Court of the Oriental Republic of Uruguay
 – –
22 Venezuela General Comptrollers Office of Bolivarian Republic.
Ye sYe s
TOTAL 710
PERCENTAGE 41%59%
Source: Technical Committee on Accountability. Information processed from the results of the document (in Spanish) “Alcances del con – trol institucional y la rendición de cuentas en América Latina”.
SAIs of Bolivia, Chile, Costa Rica, Guatemala, Panama, Peru and Venezuela have powers to
impose both economic and disciplinary sanctions. In the case of Costa Rica, the SAI has competency to review, approve and disapprove budgets
of municipalities and autonomous institutions and to audit their execution and settlement, in ac
–
cordance with the provisions of paragraph 2, Article 184 of the Constitution. The enforcement has
sanctioning effects on management, to the extent that the approval of allocation of budget depends
on the fulfillment of the goals foreseen for the budgetary execution.

30 | Supreme Audit Institutions and Accountability
c. Competencies of external control on public policies and bud get
Public policies impact must have effects on the effective transformation of the causes and problems
that originated them. Their formulation, approval, execution and control involve the articulation of
an institutional and social structure that makes complex the processes of following up, evaluating
and auditing. In the region, SAIs of Argentina, Bolivia, Chile, Colombia, Costa Rica, Cuba, El Salvador,
Honduras, Mexico, Uruguay and Venezuela have legal authority to issue a judgment on the goals and
objectives of public policies and verify their compliance.
From this perspective, accountability is an essential element for the analysis, validation, and
even the reformulation and the political and social sanction, which requires the availability of ad
–
ministrative and social skills. SAIs competency regarding public policies is limited, primarily but not exclusively, to the con
–
trol of the budget allocated for execution. Such situation leads to the examination of SAIs powers in
the different stages of the budgetary cycle. Table 5 relates the different stages in which SAIs are in
–
volved regarding the issuance of technical concepts, validations or approvals and monitoring during
the budgetary cycle.
Table 5. SAIs participation in the budgetary cycle
No. COUNTRY Supreme Audit
Institutions members of OLACEFS Budget
formulation Budget
approval Budget
execution Assessment
and control
1 Argentina General Audit Office of the
Nation
NoNo NoYe s
2 Belize General Audit Office
NoNo NoYe s
3 Bolivia General State Comptroller
NoNo NoYe s
4 Brazil Union Accounts Court
N/AN/A N/AN/A
5 Chile General Republic’s Comp-
troller
NoNoYe s Ye s
6 Colombia General Court Office of the
Republic
NoNo NoYe s
7 Costa Rica General Comptroller Office
of the Republic
Ye sYe s Ye sYe s
8 Cuba General Comptroller Office
of the Republic
Ye sYe s NoYe s

Strengthening external control in Latin America | 31
No. COUNTRY Supreme Audit
Institutions members of OLACEFS Budget
formulation Budget
approval Budget
execution Assessment
and control
9 Curazao General Comptroller Office
of the Republic
N/AN/A N/AN/A
10 Ecuador State General Comptroller
N/AN/A N/AN/A
11 El Salvador Republic´s Court Accounts
NoNoYe s Ye s
12 Guatemala General Accounts Comptrol-
ler Office of the Republic.
NoNo NoYe s
13 Honduras Superior Court Of Accounts
of the Republic
NoYe s NoYe s
14 Mexico Superior Audit of the Fed-
eration
NoNo NoYe s
15 Nicaragua General Comptroller Office
of the Republic
N/AN/A N/AN/A
16 Panamá General Comptroller Office
of the Republic
Ye sYe s Ye sYe s
17 Paraguay General Comptroller Office
of the Republic
NDNoYe s Ye s
18 Peru General Comptroller Office
of the Republic
NoYe s NoYe s
19 Puerto Rico Comptroller´s Office of the
Free State No
No NoYe s
20 Dominican
Republic Accounts Chamber of the
Republic
N/AN/A N/AN/A
21 Uruguay Court of Accounts of
the Oriental Republic of
Uruguay
NoNoYe s Ye s
22 Venezuela General Comptrollers Office
of Bolivarian Republic.
NoNo NoYe s
  TOTAL
34 617
PERCENTAGE 18%24% 35%100%
Source: Technical Committee on Accountability of OLACEFS. Information processed from the results of the document (in Spanish) “Alcan – ces del control institucional y la rendición de cuentas en América Latina”.

32 | Supreme Audit Institutions and Accountability
Budget Budget Budget Assesment
Formulation Approval Execution and Control
18% 100%
35%
24%
100
80
60
40
20
0
Chart 4. SAIs percentage share in the budgetary cycle
Source: Technical Committee on Accountability of OLACEFS. Information processed from the results of the
document (in Spanish) “Alcances del control institucional y la rendición de cuentas en América Latina”.
According to the information reported, SAIs of Costa Rica, Cuba and Panama, three in all
(18%), participate in the formulation stage of the budget, therefore: the SAI of Costa Rica, through
rules and regulations associated with the formulation of the budget of decentralized entities; the
SAI of Cuba, through the generation of technical concepts as support to the National Assembly of
Popular Power; and the SAI of Panama, through its competency regarding scheduling and esti
–
mates of the new budget. SAIs of Costa Rica, Cuba, Honduras and Panama, four in all (24%) participate in the approval
stage of the budget; in the case of Costa Rica, the SAI is responsible for reviewing, approving or
disapproving, either totally or partially, the budgets corresponding to municipalities and auton
–
omous entities; the SAI of Cuba generates technical concepts in relation to the budget; the SAI of
Honduras participates as an observer, and in case of having an opinion, it is based on the analysis
and evaluation of the fiscal year prior to that being approved; in turn, the SAI of Panama provides
guidance to members of the Budget Committee; and the SAI of Uruguay issues its judgment if the
legislative power requires it. The SAIs of Chile, Costa Rica, El Salvador, Panama, Paraguay and Uruguay, six in all (35%),
participate in the execution phase of the budget. The SAI of Chile exercises “ex ante” control
through the process of “rationale” which examines whether the decrees, resolutions and executive
orders issued by the Administration meet the requirements of substance and form ordered by
law, including decrees and resolutions regarding financial and economic matters. This mechanism,
as outlined in Resolution 1600 of year 2008, is “essential to protect public assets, since it avoids
the appearance of effects of irregular acts by the Administration compromising public resources”;

Strengthening external control in Latin America | 33
in the case of Costa Rica, the SAI has control regarding contracts and budget allocations; in El Salva –
dor, the SAI carries out preventive control; in Panama, the SAI has constitutional and legal powers
to exercise prior control; in Paraguay, the SAI has powers to assess procurement processes, and in
Uruguay, the Court of Accounts preventively intervene expenses and payments in order to certify
their legality.Finally, SAIs of Argentina, Belize, Bolivia, Chile, Colombia, Costa Rica, Cuba, El Salvador, Gua
–
temala, Honduras, Mexico, Panama, Paraguay, Peru, Puerto Rico, Uruguay and Venezuela partici –
pate in the evaluation and control of the budgetary resources, a total of seventeen SAIs, which is
equivalent to 100% of SAIs that reported information for the present study. SAIs performs assessment and control work by auditing the execution of the budget. They
issue a statement regarding compliance with the principles of efficiency, effectiveness, quality, op
–
portunity, and economy. In other cases, verification and inspection of budget accountability is car –
ried out by competent entities. In particular, the SAI of Cuba presents a special assessment that is submitted to the Nation
–
al Assembly for approval, through a summary report of the actions taken in relation to the State
budget and issues its judgment on the State Budget Settlement Report presented by the Ministry
of Finance and Prices. The SAI of Paraguay performs financial, budgetary and operational auditing
and other control activities, as the inventory of State assets. The Court of Accounts of Uruguay is
–
sues its judgment on the annual accountability, among other ways of control and supervision of the
treasury resources, and gives opinions on the matter.According to the information reported by the SAIs of Belize, Bolivia, Chile, Colombia, Costa
Rica, Cuba, El Salvador, Guatemala, Honduras, Mexico, Panama, Paraguay, Peru, Puerto Rico, Uru
–
guay and Venezuela, the central government carries out management and budget accountability
before the pertinent SAIs; in Bolivia, Guatemala, Honduras, Peru and Venezuela, local governments
are responsible before the control entity. In Bolivia, Colombia, Uruguay and Venezuela, other actors are responsible before the SAIs. In
the case of Bolivia, private entities that render public services or manage fiscal resources and/or
natural resources; in the case of Colombia, private actors receiving or managing public funds; in the
case of Uruguay “any corporation or individual that collects funds in its character of collector, cus
–
todian, or payer, or who manages, uses or custodies other State assets or properties”, 18 and in the
case of Venezuela, corporations of any nature involving State entities, in addition to foundations
and civil associations and institutions created with public funds having a 50% share or more,
19 as
shown in Table 6.
18. Article 114: “Amended Text on Accountability and Financial Administration”, 1997, available at ( in
Spanish): www.oas.org/juridico/spanish/ury_ res31.doc 19. The Organic Law of the Comptroller General`s Office of the Republic and the National System of Fiscal
Control of Venezuela, in its article 9, 1 to 11, points out in detail the actors responsible for accountability.
Availabe at (in Spanish):
http://www.tsj.gov.ve/legislacion/LeyesOrganicas/34.-GOE_6013.pdf

34 | Supreme Audit Institutions and Accountability
Table 6. Responsible Institutional actors
No. COUNTRY Institutional actors responsible before SAIs
Central Government Executive Branch Local Governments
Executive Branch Other actors
1 Argentina
Ye s No No
2 Belize
Ye s No No
3 Bolivia
Ye sYe sYe s
4 Brazil
N/AN/AN/A
5 Chile
Ye sNo No
6 Colombia
Ye s NoYe s
7 Costa Rica
Ye s No No
8 Cuba
Ye s No No
9 Curazao
N/AN/AN/A
10 Ecuador
N/AN/AN/A
11 El Salvador
Ye s No No
12 Guatemala
Ye sYe s No
13 Honduras
Ye sYe s No
14 Mexico
Ye s NoNo 
15 Nicaragua
N/AN/AN/A
16 Panama
Ye s No No
17 Paraguay
Ye s No No
18 Peru
Ye sYe s No
19 Puerto Rico
Ye s No No
20 Dominican Republic
N/AN/AN/A
21 Uruguay
Ye s NoYe s
22 Venezuela Ye sYe sYe s
  TOTAL
1754
PERCENTAGE 100%29%24%
Source: Technical Committee on Accountability. Information processed from the results of the document “Scope of institutional control
and accountability in Latin America.” 2013.
Regarding government authorities in Argentina, Bolivia, Chile, Colombia, Costa Rica, Cuba,
Guatemala, Mexico, Panama, Uruguay and Venezuela, they are responsible of accountability before
the Legislative Branch; in Belize, Colombia, Costa Rica, El Salvador, Guatemala, Honduras, Panama,
Paraguay, Peru and Venezuela, they are responsible of accountability before the SAIs; in Bolivia,
Puerto Rico and Venezuela, they are responsible of accountability before other authorities such as
the Ministry of Finance and the corresponding accounting authority. Similarly, in Colombia, Costa
Rica, Guatemala Panama and Venezuela, they are responsible of accountability both, before the leg
–
islative branch and the SAIs. The fact that in Bolivia, Paraguay and Venezuela, the institutions and
the legislative branch are responsible before citizens is notable. Table 7 illustrates the competent
authorities to whom accountability is presented.

Strengthening external control in Latin America | 35
In the case of accountability before the
SAIs, the information reported by the audited
entities addresses financial aspects, compli
–
ance with budgetary goals, accountability sit –
uation of public accounts, management out –
comes by responsible entities, achievement of
goals and objectives of public policies, situa
–
tion of public procurement and, in some cases,
the situation of human resources at the service
of the entities. SAIs of Belize, Chile, Colombia,
Cuba, El Salvador, Guatemala, Honduras, Mex
–
ico, Panama, Paraguay, Peru, Puerto Rico and
Venezuela, have standardized formats so that
governmental entities submit their account
–
ability report. SAIs of Argentina, Bolivia, Chile, Colom
–
bia, Costa Rica, Cuba, El Salvador, Honduras,
Mexico, Uruguay and Venezuela, which repre
–
sent 64.7% of SAIs studied in the region, have
legal authority to issue judgments and verify
the fulfillment of goals and objectives of public
policies. SAIs of Belize, Bolivia, Chile, Colom
–
bia, Costa Rica, Cuba, Guatemala, Honduras,
Mexico, Panama, Uruguay and Venezuela, 70%
in all, show the availability of methodological
and technical resources in order to establish
the consistency or correlation between public
policies and budget, which allows that results
of assessments and auditing may transcend the
numerical/accounting analysis, to address is
–
sues related to management and outcomes of
public policies. Regarding the availability of mechanisms
for dissemination and communication of re
–
sults, SAIs in the region reported that there are
formal mechanisms in their countries to dis
–
close accountability, which are equally applica –
ble to the institutional activities of control enti –
ties. The seventeen SAIs that participated in the
present study, stated that law regulates these
mechanisms. Particularly, management and dis
–
semination of results is carried out through the
institutional websites, in some cases, through
the performance of public audiences and in
–
formation to the media, as well as, through the
presentation of management results of the enti
–
ties before the legislative branch.
No. Country
Competent authorities to whom
accountability is presented
Legislative Branch SAIsOther

Authorities
1 Argentina X– —
2 Belize X
3 Bolivia X — X
4 Brazil N/AN/A N/A
5 Chile X — —
6 Colombia XX —
7 Costa Rica XX —
8 Curazao N/A—-
9 Cuba X– —
10 Ecuador N/AN/A N/A
11 El Salvador –X —
12 Guatemala XX —
13 Honduras –X —
14 México X — —
15 Nicaragua N/AN/A N/A
16 Panamá XX —
17 Paraguay –X —
18 Perú –X —
19 Puerto Rico —- X
20 Dominican
Republic N/A
N/A N/A
21 Uruguay X– —
22 Venezuela XX X
TOTAL 1110 3
Table 7. Competent authorities to whom ac –
countability is presented
Source: Technical Committee on Accountability. Infor – mation processed from the results of the document
“Scope of institutional control and accountability in Lat – in America.” 2013.
An important aspect of accountability is the
presentation of SAIs information to the leg
–
islative branch. Particularly, SAIs of Argenti –
na20, Belize, Bolivia 21, Chile, Colombia, Costa
Rica, Cuba, El Salvador, Guatemala, Honduras,
Mexico, Panama, Paraguay, Peru, Puerto Rico,

20. In the case of Argentina, all auditing reports are
presented to the Legislative Branch for approval.
21. In the case of Bolivia, the Comptroller Office
sends all auditing reports to the Chambers of
the Congress

36 | Supreme Audit Institutions and Accountability
Uruguay and Venezuela submit specialized reports on the analysis and assessment of finances and
fiscal state of accounts, as well as the results of programs and projects by various State entities, re
–
porting irregularities observed and actions carried out by SAIs within the framework of their com –
petency, including information on the condition of the internal control of entities and, to a lesser
extent, on the situation of natural resources and the environment, as shown in Table 8.
Table 8. SAIs Reports to Legislative Branch
No. COUNTRY SAIs MEMBER OF OLACEFS REPORTS TO LEGISLATIVE BRANCH
QTY Reports / Types of Reports
1 Argentina General Audit Office of the Nation 2• Auditor Report – Budgetary Execution
• Auditor Report – Statements of Account of
Central Administration, Decentralized Entities,
Social Security Entities and Public Bodies.
2 Belize General Audit Office 1• General Auditing Annual Report – Financial
Statement Assessment
3 Bolivia General State Comptroller  1• Annual Reports of National Treasury Financial
Transactions and Departments
4 Brazil Federal Court of Accounts N/AN/A
5 Chile General Comptroller of the Republic 2• Public Accounts Annual Report
• State Financial Administration Report
6 Colombia The Comptroller General Office of
the Republic 5
• The Comptroller General Office of the Republic
of Colombia Management Report
• Internal Control Assessment Report
• State of Preservation of Natural Resources and
Environment Report
• Government Fiscal Statistics Report.
• National Balance Sheet Auditing Report

7 Costa Rica General Comptroller Office of the
Republic 3
• Annual Report
• Fiscal and Budgetary Evolution Report
• “Public Budget: Situation and Perspectives”
Report
8 Cuba General Comptroller Office of the
Republic 1
• Compliance Report on the Governmental
Budget Act

9 Curazao General Comptroller Office of the
Republic N/A
N/A

Strengthening external control in Latin America | 37
No. COUNTRY SAIs MEMBER OF OLACEFS REPORTS TO LEGISLATIVE BRANCH
QTY Reports / Types of Reports
10 Ecuador State General Comptroller N/AN/A
11 El Salvador Court of Accounts of the Republic 1
• Governmental Financial Management
Auditing Report
12 Guatemala General Accounts Comptroller
Office of the Republic. 2
• Report on Financial Statements, Execution
and Settlement of State Income and
Expenditures General Budget.
• Autonomous and Decentralized Entities
Report
13 Honduras
Supreme Court of Accounts of the
Republic 1
• Accountability Report
14 Mexico
Supreme Audit of the Federation 1
• Annual Report of Public Accounts Outcome
15 Nicaragua
General Comptroller Office of the
Republic N/A
N/A
16 Panamá
General Comptroller Office of the
Republic of Panamá 2
• Management Report
• Treasury Account Report
17 Paraguay
General Comptroller Office of the
Republic 1
• Opinions on Budgetary and Accounting
reports of State bodies and entities.
18 Peru
General Comptroller Office of the
Republic 2
• Management Report
• Assessment Report on General Account of
the Republic
19 Puerto
Rico
Comptroller Office of the Com-
monwealth of Puerto Rico 2
• Comprehensive Annual Financial Report
–CAFR
• Auditing and Special Reports
20 Dominican
Republic Accounts Chamber of the Re-
public N/A
N/A
21 Uruguay
Accounts Court of the Oriental
Republic of Uruguay 1
• Annual Report of State Accountability

22 Venezuela
General Comptroller Office of the
Bolivarian Republic. 1
• Annual Management Report
  TOTAL 29
Source: Technical Committee on Accountability. Information extracted from the outcomes on (in Spanish) “Alcances del control institu – cional y la rendición de cuentas en América Latina” 2013.
Taking into account the information reported by SAIs, Table 9 summarizes government accountabi –
lity to SAIs and from SAIs to the Legislative Branches as well as SAIs sanction capacity.

38 | Supreme Audit Institutions and Accountability
Table 9. Governmental Accountability before SAIs and from SAIs to Legislative Branches
No. Country OLACEFS MEMBER SAIS Accountability
from Government to SAIs Accountability from SAIs
to Legislative Branches
1 Argentina General Audit Office of the Nation -Ye s
2 Belize General Audit Office Ye s Yes
3 Bolivia General State Comptroller -Ye s
4 Brazil Federal Court of Accounts N/A N/A
5 Chile General Comptroller of the Republic -Ye s
6 Colombia The Comptroller General Office of the
Republic Ye s
Ye s
7 Costa Rica General Comptroller Office of the Republic Ye sYe s
8 Cuba General Comptroller Office of the Republic – Yes
9 Curazao General Comptroller Office of the Republic
10 Ecuador State General Comptroller N/A N/A
11 El Salvador Court of Accounts of the Republic Ye sYe s
12 Guatemala General Accounts Comptroller Office of the
Republic. Ye s
Ye s
13 Honduras Superior Court of Accounts of the Republic Ye sYe s
14 Mexico Superior Audit of the Federation – Yes
15 Nicaragua General Comptroller Office of the Republic N/A N/A
16 Panama General Comptroller Office of the Republic Ye sYe s
17 Paraguay General Comptroller Office of the Republic Ye s –
18 Peru General Comptroller Office of the Republic Ye sYe s
19 Puerto Rico Comptroller Office of the Commonwealth
of Puerto Rico –
 –
20 Dominican
Republic Accounts Chamber of the Republic
N/A N/A
21 Uruguay Court of Accounts of the Oriental Republic
of Uruguay –
 Yes
22 Venezuela General Comptroller Office of the Bolivarian
Republic. Ye s
Ye s
  TOTAL
10
16
PERCENTAGE 59%
100%
Source: Technical Committee on Accountability. Information extracted from the outcomes on (in Spanish) “Alcances del control institu – cional y la rendición de cuentas en América Latina” 2013
Thus, accountability practices from government to SAIs and from SAIs to the legislative
branches are obvious in Costa Rica, Guatemala, Panama, Peru, Venezuela, Colombia, El Salvador
and Honduras. Based on the features of the scope of institutional control and accountability in SAIs of Latin
America, the following chapter introduces determinant factors in quality of accountability and the
most meaningful experiences in implementation of accountability.

CHAPTER III
determinAnt fActors
of qu Ality And best prA ctices
of Account Ability in sAis

40 | Supreme Audit Institutions and Accountability
T
aking into account the information delivered by SAIs of Argentina, Belize, Bolivia, Chile, Co –
lombia, Costa Rica, Cuba, El Salvador 22, Guatemala, Honduras, Mexico, Panama, Paraguay,
Peru, Puerto Rico, Uruguay and Venezuela, this section introduces situations that are de
–
terminant factors of accountability efficacy, as well as internal and external factors that influence
accountability quality in the countries. Likewise, it introduces the relation with best practices de
–
veloped by SAIS and challenges of institutional transformations related to institutional changes to
improve accountability standards.
1. Factors determining accountability quality.
In general in Latin America, common factors determining accountability quality and efficacy were
detected. First of all, accountability has essentially a financial approach, which limits the transform
–
ing potential to improve public management, as a result of a trend of audited entities wanting to
show that implemented financial resources have legal back up, but these entities forgot that it is
equally important to explain common benefits or improvement in indicators of human development
achieved thanks to institutional management and public funds implementation.Secondly, it was detected that many obstacles are originated in the process of governmental
planning, demonstrated in the following situations:
a. Public budget shows deficiencies in programmatic structures with the consequent impact on bud
–
getary cycle, particularly in implementation and control.
b. Lack of comprehensiveness of systems and sub-systems of financial management when account
records, on a single information technology platform, are necessary to facilitate preparation and
delivery of unique and consolidated reports.
c. Lack of multiyear strategic planning based on levels of risk exposure.
d. Impossibility to cross information between proposed and achieved objectives with allocated and
executed resources, situation that impedes management analysis and results.
e. Lack of appropriate indicator systems or at least their deficiency to produce inputs for a suffi
–
cient management assessment.
f. Difficulties to interpret and evaluate results from management of investment projects because of
lack of objective standards and criteria.
g. Fail to apply accounting legal standards.
h. Formats to present information are very complex which prevent users from interpreting and
using them.
i. Accountability approach is limited to the fiscal year which prevent from issuing opinions on sus
–
tainability of policies, and
j. Lack of a standardize vision of governmental management due to lack of standards that consider
universality and comprehensiveness of accountability.
Now there is a list of external and internal factors that determine individually in each country
the exercise of accountability, from the point of view of SAIs in accordance with reported informa
–
tion of each one.
22. The SAI of El Salvador did not report information related to the characterization component of accountability.

Strengthening external control in Latin America | 41
a. Argentina – General Audit Office of the Nation
In the case of Argentina, the following external factors that influence accountability standards
are introduced: the existence of global standards that ignore the necessary budget accountabili
–
ty. The inopportune approval of budget act by the parliament, leading to the extension and real –
location of the budget to the previous fiscal year 23; the continuous budgetary changes introduced
by the Executive Branch by virtue of the delegation of legislative powers; the particular aspects
of the governmental management planning process evidence budget deficiencies in scheduled
structures; the tendency to homogenize public administration and accountability planning, al
–
though rules regarding management of the Investment Account are clear in defining distinctive
features of decentralized entities, social security agencies, and public entities. Information systems and internal control precariousness directly impact on the quality of
the reports issued by the controlling entity; difficulties in determining the correlation between
expected goals and achieved goals which limits the possibility to evaluate programs and impact
on public policies; the lack of accountability standards that, in the case of the Investment Ac
–
count, shows a mainly financial approach plus the high complexity of the reports formats that
limit the interpretation capacity; and finally, the poor consideration of sustainability in public
policies because the defined approach is on annual fiscal period, a characteristic supported both
by legislation and tradition. An internal factor that facilitates accountability in this SAI is the annual planning of Audit
–
ing Reports that enables coordination among departments within the SAI, and the issuance of a
single opinion submitted to the Legislative Power. As regards to quality and accuracy of information reported by the audited entities, though
delivered timely, it is often incomplete and strictly focused on financial aspects, putting aside the
information related to goals and objectives compliance. This situation could be due to the infor
–
mation system and internal control weaknesses; besides, to the lack of information regarding
governmental administration, in particular in Investment Account reports, as well as to difficul
–
ties to have support documentation available, often under confidential information laws. (eg.
bank or tax secrecy).
b. Belize – General Audit Office
In the case of Belize, one of the external factors that determine accountability standards is related
to the dependence of the SAI from the Ministry of Public Service, regarding staff allocation, and
from the Ministry of Finance regarding budgetary aspects, which limits action capacity.
c. Bolivia – general State Comptroller
In the case of Bolivia, the General Controller of the State mentions that the quality of accountabili
–
ty is limited by the poor understanding of both, the accountability concept and the scope by public
servants, as well as, by the low number of qualified technical staff and the absence of political
culture towards accountability. From the internal perspective, the limited budget to meet staff requirements has led SAIs
efforts to be focused on the development of Special Auditing, disregarding other governmental
control areas.
23. This situation appeared in the bufget project of the fiscal year 2011, when oposition party
denied the affirmative vote for considering that growing, collection, and inflation guidelines
written don not show reality.

42 | Supreme Audit Institutions and Accountability
d. Chile – General Comptroller of the Republic
In the case of Chile, an external factor that has determined accountability exercise standards
is related to the fact that a national information system with a single technological platform is
not available, making difficult to cross-check information between the objectives proposed and
achieved vs. resources allocated and executed, as well as, the preparation and issuance of single
or consolidated reports to citizenship.
As an internal factor that facilitates accountability in this SAI is the strengthening of exter
–
nal control role or auditing and special investigations as a result of computer systems implemen –
tation to support auditing activity. Regarding deficiencies in information reports, the low performance of transparency obliga
–
tion by some municipalities is mentioned.
e. Colombia – Comptroller General Office of the Republic
In the case of Colombia, factors that determine accountability standards are related to deficien
–
cies in quality, availability, and appropriate reporting of information, which may lead to findings
in the auditing process regarding accountability and reports.
f. Costa Rica – Comptroller General Office of the Republic
In the case of Costa Rica, external factors to the SAI determine accountability standards, such as:
the difficulty in defining management and performance indicators that enable the establishment
of efficient links between financial budget and the National Development Plan. Similarly, the legal
system
24 establishes that the Legislative Assembly approves or disapproves “accounts” and thus,
the final word on financial results and institutional administration of the State may be influenced
by the political composition of the Legislative Assembly; correspondingly, due to the general As
–
sembly regulations, deadlines for the legislative committee to issue a judgment on settlement
reports may undermine efficacy of the political act of “approving” or “disapproving” accounts by
virtue of the extension authority. As a SAI internal factor, the shortage of human resources to follow processes and products
subject to accountability, as well as the corresponding evaluation can be mentioned. Regarding
documentation delivered by entities, the auditing reports show quality deficiencies as a result of
inadequate application of indicators, in addition to information loss arising from moving to con
–
solidation information levels and the preparation of the corresponding reports. In addition, it is
concluded that very few entities perform information verification processes in situ, and at some
point, the corrective and assessment stages must assume the role of data receivers.
g. Cuba – Comptroller General Office of the Republic
According to the information provided by the Cuban SAI, a factor defining standards in account
–
ability is related to the lack of technological availability to unify issues related to administrative
accountability at all stages of economic administration. Besides, there are technical factors asso
–
ciated to Accountability records and information quality that sometimes limit the accountability
exercise; in addition, some administrations do not report clear, timely, and appropriate informa
–
tion on different aspects of institutional work.
24. Article 181 of the Constitución Política de la República de Costa Rica states: “The Executive Branch will send
to the SAI the closing of the ordinary and extraordinary budget agreed, no later than the first day of March
after the corresponding year; SAI should send it to the Assembly with the opinion, no later than the next first
day of May. Definite approval or disapproval of accounts is a role of the Legislative Assembly”. Available at:
http://www.constitution.org/cons/costa_rica/costa_rica.htm

Strengthening external control in Latin America | 43
A significant aspect to enhance accountability standards is the availability of legislation in this re –
gard that provides new mechanisms through which the Comptroller General Office of the Republic
will be responsible before the National Assembly, from 2014. However, there are formalities that
limit accountability at different stages, such as unclear and unattainable information for different
audiences, as well as the excess of technical terms.
h. Guatemala – General Accounts Comptroller Office of the Republic
In the case of Guatemala, external factors that determine accountability standards are related to the
absence of specific legislation to regulate accountability, to poor understanding on the issue, as well as
to absence of training programs in political organizations that could be reflected in legislative exercise,
in addition to the lack of citizen demands to ask for accountability. Regarding SAIs internal factors that determine accountability quality are those related to the
limited availability of financial resources that impact directly on the quantity and quality of experts
to carry out audits, as well as hardware and software investment to implement auditing processes. In relation to reports issuance, the main weak point is that they are directly related to pure fi
–
nancial aspects; “entities subject to control have a greater interest in reporting that allocated financial
resources are supported by legal documents than in explaining common benefits or improvement in
human development indicators, achieved thanks to public funds assignments. In addition, reports do
not show a reasonable justification of expenditures: the supporting information does not determine
whether the expenditure arises from a reasonably cause or from a decision made by a public servant to
purchase goods or services which do not necessarily imply solving infrastructure or social problems.
i. Honduras – Superior Court of Accounts of the Republic
In the case of Honduras, one of the factors determining accountability standards is the impossibility
to verify the whole information related to budgetary allocations. Assessment is based on certified
documents by the General Secretariats of each entity. Good Faith principle is applied.
j. Mexico – Superior Audit of the Federation
In the Mexican case, one of the factors that influences accountability standards is related to the
recent enforcement of Governmental Accounting Act, implemented to overcome issues related to
governmental Accountability and unification in the presentation of accounts.
k. Panama – General Comptroller Office of the Republic
In the case of Panama, one of the external factors that influence accountability standards is related
to the growing demand of citizens for governmental data and the poor responsiveness by author
–
ities. Accordingly, the SAI has a multidisciplinary staff that works to solve issues related to this as –
pect. The General Comptroller Office mentions that one of the issues associated with information
quality reported by governmental entities is related to bank reconciliation mistakes and works exe
–
cution reports, which make you doubt about information reliability.
l. Paraguay – General Comptroller Office of the Republic
In the case of Paraguay, the lack of legislative interest, as well as poor budget allocation and little
interest shown by the media, are external factors that limit accountability standards. As for the in
–
ternal level, situations associated with lack of funds of the SAI for dissemination opportunities to
inform about institutional actions. Even though accountability reports to citizens are based on re
–
ports and final opinion issued by the General Comptroller Office, this report is in Spanish and not in
Guarani, despite of being a bilingual country.

44 | Supreme Audit Institutions and Accountability
m. Peru – General Comptroller Office of the Republic
In the case of Peru, a factor that influences accountability standards is related to the lack of technol
–
ogy to prepare a timely and structured report, as well as to the asymmetry of reported information,
in particular, that coming from mountain and rainforest areas where internet access is limited. Ad
–
ditionally, entities lack qualified personnel to prepare accountability reports that show inconsistent,
incomplete or mistaken data.
As internal factors expressed by the SAI, the reduced operative capacity to carry out a selec
–
tive verification of accountability reports, thus reducing its quality is mentioned. In the same way,
technological infrastructure, around May 31 st (annual accountability deadline submission) brings
servers to be overloaded causing compliance difficulties. According to the General Comptroller Office
“the accountability system conception, as currently structured, doesn’t create added value to control
work” because that information is not the answer auditing requirements, nor to citizen social control
exercise. Entities accountability reports present, in some cases, fragmented, incoherent or different
from requested information, as it is shown in reports related to planning, budget and governmental
administration, annual operative activities report and its results, program and/or project investment
data information, data on entrance and departure of personnel and financial information sent by the
entities. However, it is worth mentioning that according to Act 27444 (General Administrative Proceed
–
ing Law) that establishes the presumption of veracity principle, the accountability system does not
request supporting documents in order to account for the information reported by each entity.
n. Puerto Rico –
Comptroller Office of the Commonwealth of Puerto Rico
In the case of Puerto Rico, factors such as budget allocation to auditing entities and the implemen
–
tation of a Quality Management System and Quality Certification ISO 9001:2008 both influence on
accountability standards.
o. Uruguay – Court of Accounts of the Oriental Republic of Uruguay
In the case of this SAI, the budgetary restrictions for auditing and the lack of standardized methodol
–
ogy for accountability presentation, impact on the quality of the work of SAI.
p. Venezuela – General Comptroller Office of the Bolivarian Republic.
In the case of Venezuela, external factors that restrict accountability standards are related to: resis
–
tance to change of accountability culture; an increase in the amount of administrators or account re –
sponsible officials due to creation of many new entities and agencies managing government resourc –
es; increase in SAI monitoring scope as a result of involving individuals in the elaboration, execution,
evaluation and auditingl process; as well as the recurring legal and statutory reforms influencing
governmental administration activities and monitoring agencies development. Besides, there are
deficiencies in the training of administrators and high turnover rate of administrators and internal
auditors who are entitled to examine income, expenses and assets accounts. At internal level, the General Comptroller Office of the Bolivarian Republic of Venezuela, men
–
tions factors such as operational planning, administrative organization, human resources, goods and
services administration, as well as financial and information management and management systems
facilitate monitoring and accountability practices made by the auditing entity. In relation to accountability report deficiencies, cases in which audit findings are not clearly
supported by paper work, as well as, cases in which evidence is insufficient to show an irregular fact
and proceeds to apply sanctions, are mentioned.

Strengthening external control in Latin America | 45
2. Best practices that enable accountability exercise
Even though accountability quality in Latin America is limited by multiple factors, it is important
to highlight that due to governmental administration and institutional monitoring powers, best
practices that strengthen accountability exercise are registered both by governmental entities and
by SAIs before the legislative power that show a growing interest in strengthening and enhancing
public administration. Best practices developed by governmental entities and SAIs are compared
in this section.a. Argentina
In the field of governmental entities, the implementation of improvements in the Integrated
System of Financial Administration technological platform (e-SIDIF) oriented to strength
–
en management processes by results to meet the administrative and management needs of
governing bodies and administrative financial services, based on internet technology and
software free tools, is highlighted. The documents related to functional definitions, activity
diagrams and user interface prototypes were used as a supply to build the new information
system that introduces the function of “Multisaf, Multimoneda” and the signing chain as a
new product, in order to provide increased security and avoid paper usage in administration
transactions. The implementation of a Single Treasury Account and the Automatic Reconciliation Sys
–
tem in the General Treasury of the Nation that enables the elimination of multiple banking
accounts and liquidity managers is also highlighted. Equally, through recommendations made
by the General Audit Office of the Nation, programming and reprogramming of commitment of
accrued quotas should be supported by goals identification, project and works progress, as well
as management indicators for the period, that are directly related to proposed expenses (Pro
–
vision N° 1/12 of National Budget Office). Consequently, goals are interrelated both in physical
and financial aspects. Regarding best practices developed by the General Audit Office of the Nation, one of them
is the macroeconomic report attached to the Investment Account Auditing Report, providing
analysis elements that relate how the projected goals in the Budget Act have been reached by
the Executive Branch at a further level of analysis that facilitates interpretation by the Legisla
–
tive power. Besides, investment project assessment related to public works has enabled evaluation
of the impact on the whole economy. Thus, entities have been able to strengthen estimations
on Investment Projects impact under their domain in terms of activities in goods and services
producer sectors, manpower requirements and as an aggregate, the economy as a whole. On the other hand, a best practice is constituted by the definition of the annual work plan
that determines parameters of interest for the selection of entities to be audited based on the
amount of the budget allocated and the risk involved in each one. The evaluation of these fac
–
tors gives way to a classification of the degree of importance according to their inclusion in the
annual planning of the auditing body. At the same time, this planning is considered in the SAI
Strategic Plan whose last approval includes 2013-2017 period.
b. Belize
In the case of Belize, the introduction of the International Public Sector Accountability Stan
–
dards (IPSAS), as well as the recent reorganization of the General Audit Office by means of wor –
king groups according to the types of auditing to be performed and the introduction of planning
strategy criteria on daily activities are highlighted.

46 | Supreme Audit Institutions and Accountability
c. Bolivia
General State Comptroller of Bolivia does not provide information on this matter.
d. Chile
At governmental entities level, the following can be mentioned: the creation of Information,
Claims and Suggestions Offices (by its name in Spanish, OIRS) in different public services, as well
as the introduction of policies that foster transparency and access to public information, both for
the public and private sectors, as well as the development of technological platforms.
In the General Comptroller Office of the Republic, the creation of the comptroller office and
citizen web site (in Spanish “Portal Contraloría y Ciudadano”) and the institutional coordination
of Auditing Units and/or Internal Control of the Ministries and Public Services are highlighted.

e. Colombia
In the case of Colombia, it is important the fact that governmental entities have adopted recom
–
mendations made by the Comptroller General Office of the Republic to improve aspects such as
findings and the development of a culture oriented to risk prevention and governmental mana
–
gement improvement thanks to the action performed by the controlling entity, according to the
information reported by this SAI. This SAI emphasizes the improvement in fiscal control management, rules enforcement,
and increased institutional technical capacity that have enhanced accountability standards.
f. Costa Rica
In relation to the actions performed by governmental entities to increase accountability stan
–
dards, it can be mentioned the focus and concentration towards governmental efforts in the de –
velopment of significant budgetary programs, as well as the focus on assessments oriented to
results; the institutional link through commissions established between the General Comptroller
Office of the Republic
and the Ministries of Finance and Treasury.
With respect to measurements introduced by the General Comptroller Office of the Republic,
it can be mentioned training and recruitment of experts on financial auditing matters and opinions,
the formation and operation of a permanent working team with the Legislative Assembly, focused
on meeting the needs and relations between both entities, as well as permanent monitoring of com
–
mon issues in legislative committees. There is also availability of electronic files related to income
and expenses settlement for representatives, advisors and other legislative officers.
g. Cuba
In the case of Cuba, the State General Comptroller points out as best practices the issuance and
discussion of reports in the different budget stages before the Ministers Council and settlement
before the National Assembly, and the discussion of the reports resulting from the governmental
integral controls before the Ministers Council, stage when the leaders of the controlled entities
must account for projected measures to reverse deficiencies and irregularities discovered. In the
same way, the introduction of accountability proceedings by directors and officers in compliance
with article 13, section c, Resolution 60/11 of (in Spanish) CGR “ Internal Control System Stan
–
dards” referred to this matter. Best practices developed by this SAI include the thorough dissemination of the mission and
functions, and the challenges and principal projections
of the General Comptroller Office of the
Republic before representatives providing increased information and better conditions to assess
SAI work when accounting before the National Assembly.

Strengthening external control in Latin America | 47
h. El Salvador
The Court of Accounts of the Republic of El Salvador does not deliver information on this matter.
i. Guatemala
In the case of Guatemala, efforts towards electronic government implementation; the creation
of a Transparency Committee in charge of controlling effective public funds management and
carrying out internal audits by the executive entity and the elaboration of budget by results, are
highlighted. With respect to practices developed by the General Accounts Comptroller Office of the Re
–
public, the following can be mentioned: presentations of auditing results to the media for citizens
to be aware of deficiencies detected in each institution; Accountability Sessions before national
communities to show results and the strengthening of Social Auditing Committees through trai
–
ning of their members, officials and public servants.
j. Honduras
In the case of Honduras, the broadening of the Accountability Report scope introduced before the
National Assembly, that prior to 2010 was based on budgetary allocation assessment regarding
expenses is highlighted. Since then, elements such as income allocation, public finances macroeco
–
nomic environment analysis; debt sustainability assessment; national inventories assessment of
State assets and local governments accountability have been incorporated. Currently, the opinion
on the reliability of Internal Audit Units of the Public Sector of Honduras will be incorporated.
k. Mexico
In the case of Mexico, the growing dissemination of governmental information through institutio
–
nal web sites, the reduction of public trust funds and an increasing follow up of budget allocations
are highlighted.
l. Panama
In the case of Panama, governmental efforts have been focused on effective data systematization
and consolidation through data standardization and the passing and enforcement of the State
Management Monitoring Act.
m. Paraguay
In the case of Paraguay, the growing interest to perform accountability practices to citizens by
some city mayors through public acts, as well as, the participation of audited entities authorities
in accountability events done by the General Comptroller Office of the Republic are highlighted.
n. Peru
In the case of Peru, according to the National System Monitoring Act and the General Comptroller
Office of the Republic, one of the system responsibilities is to foster modernization and enhan
–
cement of public management through management system optimization and enforcing govern –
mental control, pursuant to subsection C, section 15 from Act No. 27785.In this regard, the General Comptroller Office of the Republic has addressed its efforts to
provide different tools in order to improve public administration, like: Internal Control Stan
–
dards, passed by Controller Provision 320-2006 EC; Internal Control System Implementation
Guidelines for State entities; Guidelines on preventive measures to observe, control and monitor
assets and public resources; manuals on prohibitions and sanctions to the use of public goods;

48 | Supreme Audit Institutions and Accountability
and resources and the documents elaborated to transfer and settle administration at municipal,
regional and local levels.
o. Puerto Rico
In the case of Puerto Rico, the passing of acts that impose sanctions on accountability violations
is highlighted.
p. Uruguay
The Court of Accounts of the Oriental Republic of Uruguay does not deliver information on this
matter.
q. Venezuela
In the case of Venezuela, they mentioned best practices to strengthen accountability as follow up
to improvement actions proposed by the
General Comptroller Office of the Bolivarian Republic
to audited entities, that enables verification of corrective measurements regarding deficiencies
detected, and the citizens training process developed by fiscal control entities that enables the
participation of citizens through Communal Councils acting as channels to promote transparency
and accountability. Citizens engagement in accountability tasks through the implementation of cooperation
agreements based on the observance of confidentiality, objectivity, responsibility and discretion
principles, and dissemination of regulatory reforms introduced, regarding fiscal and budgetary
control, focusing on social investment project funding, accountability and transparent adminis
–
tration of public resources, also constitutes a best practice. Likewise, there are initiatives by the General Comptroller Office of the Bolivarian Republic
in order to improve accountability standards before the National Assembly from the redesign of
management report contents that include qualitative and quantitative information in a succinct
–
ly and accurate manner, and the joint meetings between this SAI and the Accountability Parlia –
mentary Committee to foster a fluent relationship and coordination of works and institutional
cooperation. Once reviewed all determinant factors of quality and best practices of SAIs on accountabi
–
lity, next chapter will deal with main challenges faced by SAIs and required transformations to
improve quality of accountability in Latin America.

CHAPTER IV
GovernmentAl chAllenGes And
trAnsformA tions in order to improve
A ccount Ability st AndArds in lA tin
Americ A, from the perspective of sAis.

50 | Supreme Audit Institutions and Accountability
B
ased on the contributions and analysis of the information provided by SAIs of Argentina, Be –
lize, Bolivia, Chile, Colombia, Costa Rica, Cuba, El Salvador, Guatemala, Honduras, Mexico, Pa –
nama, Paraguay, Peru, Puerto Rico, Uruguay and Venezuela, this chapter presents the main
challenges and transformations to improve the quality of accountability in the countries of the region.
1. Challenges of SAIs in Accountability matters.
Currently, SAIs face the following challenges to improve accountability systems in force in each
country of the region: a. Improving the scope of the existing regulatory framework for the exercise
and results of institutional accountability; b. Improving the institutional and technical capacity for
accountability; c. Opening and strengthening spaces for interaction with citizens and the media;
d. Implementing technological improvements to computer systems and using communication and
information technologies; e. Ensuring availability of physical, human and financial resources; f. De
–
veloping institutional and social incentives for the establishment of a comprehensive, transparent
and accountability culture, as described below:
a. Improving the scope of the existing regulatory framework for the exercise and results of
institutional accountability
This challenge requires addressing the analysis of the institutional framework and government
practice as determinant factors of the quality of accountability, considering the scope of institutio
–
nal responsibilities related to planning of public policies and to different stages of the budgetary
process, besides the factors that determine the interactions of the SAI with the legislative branch
and with the government. This analysis shall allow the understanding of the degree of universality
and comprehensiveness of institutional accountability and the applicability of external control for
a better interpretation of the results and impact of management and institutional performance, so
that it contributes to the sustainability of public policies beyond traditional ways of financial and
legality control. It is important to identify and promote the necessary procedural and regulatory changes to
improve the quality of accountability of entities obliged to report and disclose results, regarding
deadlines, key information, and publicity of results. In addition, it is necessary to widen and stren
–
gthen the scope of sanction systems for failure to comply with the legal mandates and the corres –
ponding imposition of sanctions. If possible, these transformations should aim at implementing
ISSAIs standards 20 and 21 by INTOSAI and the indicative tools built by the Technical Committee of
Best Practices of Governance of OLACEFS, which made applicable the principles of the Declaration
of Asuncion, 2009.
b. Improving the institutional and technical capacity for accountability
The analysis of opportunities to improve the institutional and technical capacity for institutional
accountability should address two areas: the area referred to the interaction between the audited
entities and the SAI, on the one hand, and the area related to the interaction between the SAI and
the Legislative Branch, on the other. In the first area, a greater understanding of the concept and scope of accountability by public
servants is required, pointing out the technical criteria to improve reporting of information in terms
of quality and applicability, as of the definition of evaluative parameters and standards for reporting
and processing information. In the context of the relationship between the SAI and the legislative branch, the streng
–
thening of mechanisms that allow further understanding of the results of institutional control on
accountability by the legislators is required. This effort should consider the institutionalization

Strengthening external control in Latin America | 51
of spaces for technical dialogue and deliberation on accountability reports beyond those formally
established, in addition to the preparation of supplementary analysis focused on the impact of the
management performed.Progress in the professionalization of the public sector officials in order to improve the quali
–
ty of government management is required in both cases.
c. Opening and strengthening spaces for interaction with citizens and the media
With respect to the opening and strengthening of spaces for interaction with citizens and the media,
several challenges related to the visualization of the impact of institutional accountability in the

daily life of citizens and to the sustainability of public policies arise. In this sense, it is nec
essary
to expand the universe of interested audiences and stakeholders, in addition to encourage partici
–
pation by means of incentives using promotion of an accountability culture based on the elevation
of values and the coordination of efforts by the audited entities and the SAI. Also, it is necessary to
strengthen the establishment of agreements with educational institutions and schools of thought in
order to identify opportunities to carry out a research on the impact of accountability to solve social
problems; similarly, to promote the creation of spaces for citizen participation and social control
from input generated as a result of the institutional control of public accounts. Other factors that would result in understanding of the scope and impact of accountability
are the development of disseminating and training initiatives addressed to civil organizations and
journalists from the media and information sessions through fairs and public events for presenting
the results of institutional administration.
d. Implementing technological improvements to computer systems and using communication
and information technologies
The implementation of technological improvements and information systems in order to serve the
interests of governmental administration, are some of the major challenges to ensure the technical
quality of accountability due to the level of complexity of the financial operations of the public sec
–
tor. The efficient use of communication and information technologies pursuant to standards and
protocols for data reporting, as well as the opening of access information channels to citizens would
be a significant improvement for the quality of accountability.
e. Ensuring availability of physical, human and financial resources
As stated in the Declaration of Lima, the availability of physical, human and financial resources is
essential for ensuring the analysis and verification of the control exercise of SAIs, both regarding
auditing and accountability matters. To that effect, the permanent challenge is to ensure budgetary
allocations before the legislative branch, that guarantee physical resources such as facilities, office
provisions, and highly qualified human resources and financial resources to develop research, ver
–
ification, and survey of strategic information for the development of an appropriate institutional
control of budgets and verification of compliance with public policies.
f. Developing institutional and social incentives for the establishment of a comprehensive,
transparent and accountability culture
Another challenge to improve accountability is to creatively develop a system of incentives that
allows visualization of the actions of officers who make significant contributions to the improve
–
ment of institutional administration and development of public policies, on fulfillment of their du –
ties. The design of a system of incentives to improve accountability would provide additional ele –
ments so that citizens may evaluate the dimension of diagonal and social accountability.

52 | Supreme Audit Institutions and Accountability
2. Institutional transformations to improve accountability quality in the countries of the region.
Even though, accountability as an institutional practice of legitimacy has been strengthening in Lat
–
in America, it is still necessary to enhance mechanisms, tools, and methods for its effective enforce –
ment. In this section, institutional reforms and relationships with the media and citizens, to enhance
accountability en each country, are related as follows.
a. Argentina
Provisions contained in Article 85 of the National Constitution, granting the Legislative branch ex
–
ternal control powers, acknowledge the General Audit Office of the Nation as an external control
and technical consultant body of the Congress, with administrative autonomy. Due to the decision
of the Legislative power to grant extraordinary powers to the executive branch, it would be con
–
venient to limit the scope of the law, in case of budgets surpluses resulting from the difference
between the collected amount and the projected one be reassigned again by the Congress. In the
same way, it would be of great value the explicit introduction of the criteria on which planned
governmental decisions and their execution, both were made, from the approach of public ser
–
vices and goods, as well as from its budget allocation, in such a way that an assessment to know
if actions undertaken comply with efficacy, efficiency and economics criteria can be applied and
thus enabling assessment of results and impact of executive branch decisions. In the same way, it would add value to accountability that audited entities would apply legal
standards to the information. This would allow a higher extent of quality of information when
performing quantitative and qualitative analysis of consolidated information from the national
and public sectors. Besides, it is necessary to advance in the forms of presenting information, with
subdivisions and differentiations related to assessment criteria and targeted users. On the other hand, it is necessary to consider universal and comprehensive accountability
for the whole governmental administration, without considering exceptions (both temporal and
permanent). Focusing on accountability improvement of the SAI before the Congress, the creation of a
permanent budget office within the National Congress, staffed with competent technical staff in
budget related issues, reporting to representatives, in real time, about treatment and budget allo
–
cation during the fiscal year, would be beneficial. This budget analysis office would play as a main
role the provision of information to both houses and committees, in particular, to budget and
joint accounts committees, independently from their political affiliation. Moreover, accountabili
–
ty would improve hierarchical organization with the introduction of this accountability analysis
office in the National Congress leading to a deliberative parliamentary process, just as when the
fiscal year Budget Act is analyzed and discussed. It would be also favorable to institutionalize production of special studies either pre- es
–
tablished or at the representatives and committees request on budgetary issues and other par –
liamentary issues. Consequently, the collection and systematization of statistical data generated
by other entities at national and international level, is needed since there is awareness of their
existence, but they are scattered all over and out of representatives reach. Among the issues to be addressed, it is necessary to include special reports on public debt
contingency, social security and studies on goals and management indicators previously defined
in the programs. Another aspect aimed at strengthening accountability exercise is the one related to citizens
and the media. In this regard, it is necessary to foster researches and reports disclosure on the im
–
portance of objectives and goals set in budgetary processes and to foster participation and citizen
monitoring by means of educational and training activities for the promotion of social, civil, and

Strengthening external control in Latin America | 53
political commitment both in academic and non academic environments. Consequently, it is
necessary to sign agreements and/or treaties with public and/or private educational institu
–
tions at elementary, middle, high and/or superior levels and with civil society organizations. Likewise, it is necessary to establish mechanisms that enable access to information and
enable dissemination of minimum contents of accountability essential aspects.
b. Belize
In the case of Belize, it is necessary to move forward towards the introduction of internal auditing
units within governmental ministries and departments, as well as the creation of public accounts
committees within governmental units. It is also necessary to enhance public sector professional
–
ization of staff to upgrade management standards and to strengthen accountability exercise from
the auditing body to the Congress.
c. Bolivia
In the case of Bolivia, accountability standards made by governmental entities would be improved
through legislative development and its corresponding regulations, as well as the introduction of
methodologies that enhance its exercise. It is necessary to move towards public information dis
–
semination using information and communications technologies (ICT) and to generate spaces to
foster civil society participation, after training and dissemination of accountability process scope.
d. Chile
In the case of Chile, accountability process would be favored by the adjustment of the legal frame
–
work established by Act No. 10336 (General Controller of the Republic of Chile Organic Act.) so
that the monitoring body may be entitled to perform management audits in such a way that the
elimination of the restriction contained in article 21B of said act (the controlling authority should
not pronounce itself on merit or convenience of utilities performance) enables the broadening of
the universe and scope of institutional control. In relation to accountability improvement by audited entities, it is necessary to move to
–
wards the development of technological support in accordance with the level and complexity
of operations, in particular, entities related to utilities. It is necessary to enhance training pro
–
grams for officers, civil society organizations, and citizens, on probity, citizen participation and
accountability matters. Similarly, it is necessary to strengthen coordination and information consolidation in de
–
centralized utility entities in the different regions of the country and to have common standards
for accountability performance. Regarding accountability enhancement to citizens, Chile faces the challenge to promote citi
–
zen participation through discussion and experiences exchange, both for public or private entities.
e. Colombia
In the case of Colombia, disseminating regular reports to the citizens would strengthen accountability.
f. Costa Rica
In the case of Costa Rica, it is necessary to move forward in the strengthening of standards that
define the national assessment system and to foster effective mechanisms so that political control
has consequences of sanctions over continuity of officers in their jobs. It is also necessary to define
competencies of officers in planning and assessment to eliminate overlapping of functions and
to facilitate responsibilities assignment, particularly between planning and finance ministries.

54 | Supreme Audit Institutions and Accountability
Accountability standards may be favored in the same extent that governmental officers sub –
mit the results of research studies performed on institutional management through the media.
Regarding accountability standards of the SAI before the legislative branch, it would be be
–
neficial the implementation of auditing and regular administration reports before the Congress;
the access to the SAI information systems, to data consultation, and analysis; and the SAI genera
–
tion of medium and long term proposals for modifying the characteristic issues of budget admi –
nistration and management evaluation.
g. Cuba
In the case of Cuba, the updating process of the economic management model demands today
the institutional strengthening and the creation of new mechanisms, which makes it viable. The
decentralization of activities and powers, as well as the acknowledgement and promotion of di
–
fferent nongovernmental forms of property and management require that top management, di –
rectors, executives and staff fulfill their duties within a total transparent environment in which
accountability is mandatory in their daily work and they are responsible for the management of
guarded resources before all management levels and before the people.A way to enhance the accountability exercise by audited entities would be the creation of a
legal committee to unify and computerize the issues related to management accountability at all
stages of economic administration. Accountability strengthening before citizens and media should be based on different axiss,
among them: political will of the State to enforce accountability; an administration based on prin
–
ciples of management examples, responsibility and probity of executive staff and officers; conti –
nuous accountability to assess management results and audit resources; and the actual partici –
pation of workers and unions in the management processes of economic entities. Regarding the
media, the analysis and dissemination of corruption cases will enable them to identify the origin
and the environment which generate those cases, as well as to show the available possibilities
that a transparent management causes with the correct use of resources and the achievement of
the objectives drawn up.
h. El Salvador
The Court of Accounts of El Salvador does not deliver information on this matter.
i. Guatemala
In the case of Guatemala, even though there are standards in force, these are not specific and are
scattered across the legal system limiting the possibilities of the SAI to perform an effective ac
–
countability exercise. Besides, it is necessary to regulate the procedures of audited entities subject
to accountability, stating mechanisms and unique proceedings, terms, mandatory information, re
–
sults dissemination and sanctions to be applied in case of accountability noncompliance. Moreover, it is necessary to advance in the use of technological tools in order to obtain
significant, timely and correct information provision; to create a specialized accountability office
aimed at following up policies and strategies towards achieving effective accountability (this offi
–
ce should be “autonomous from the three State branches and have its own budget”), to support
dissemination and development of activities that foster citizen participation, to establish the “Ac
–
countability Day” at national level, which would lead to increase officers and citizens awareness. Besides, the building and strengthening of accountability culture would require to develop
initiatives such as: a. to include participation of citizens in academic curriculum of children and
youngsters in such a way that when they become citizens, they act in a conscious and responsible

Strengthening external control in Latin America | 55
manner; b. to foster national universities research on social, political and cultural issues related
to accountability; c. to train constantly media journalists on the technical aspects related to SAI
institutional duties to strengthen communication capacities and thus, effective information to
citizens to reduce communication barriers between sender and recipient; and d. to promote the
creation of Citizens Committees on Accountability, with different sectors of the society.
j. Honduras
In the case of Honduras, among the institutional changes required to strengthen accountability
standards are: to strengthen enforcement system through Superior Court of Accounts Organic
Act amendment (in Spanish, “Ley Orgánica del Tribunal Superior de Cuentas”) in such a way that,
officers held accountable cannot evade that obligation; to reduce governmental reports deadlines
corresponding to budgetary settlements of the public sector (to move them from April 30
th to
January 30 th annually speaking), in such a way that, the Superior Court of Accounts may analyze
and verify information submitted by the 88 institutions responsible of accountability ; and to
provide the Auditing Department of the SAI with highly qualified staff and the technological hard
–
ware and software required to asses each and every public sector entity. In order to enhance the accountability exercise from the SAI to the Legislative Branch, it
would be convenient to introduce the Accountability Report before the president, secretary, pre
–
sidents of chambers, and presidents of the budget committees I and II, in order to disseminate,
without the intervention of third parties, fiscal year outcome assessed of each entity and to con
–
tribute to understand the singular situation of each audited entity. Moreover, it would be favora –
ble to include in the Accountability Report an impact assessment and, at the same time, to check
and validate in situ, accountability information received by the audited entity. As respect to the strengthening of accountability exercise before citizens and the media, it
would be convenient to promote citizens forums, so that each public officer in charge of an entity
accounts for his/her performance before citizens.
k. Mexico
In the case of Mexico, to progress in accountability exercise strengthening, it would be necessary to
modify legal deadlines to submit the SAI Annual Report of Public Account before the legislative branch
so that it is useful as an input to design and approve the next year Federation Expenditure Budget. Moreover, the SAI accountability exercise to the Legislative Branch would be strengthen
with the incorporation of supporting staff from representatives in the Civil Service and by the SAI
initiative to prepare a report with a nontechnical language and easier to understand. SAI approach to citizens at schools and universities and simplification of reports would
enhance citizen interest in the accountability exercise.
l. Panama
In the case of Panama, accountability of audited entities would be strengthened by a consolida
–
tion of culture towards the effective accountability performance based on values promotion and
initiatives implementation by the audited entities and the SAI. SAI accountability strengthening before the Legislative Branch would require the intro
–
duction of policies that promote regular exercise of accountability and increase the number of
audited entities that must perform accountability; in addition, it would be useful to develop
information systems that generate the corresponding accountability reports. The creation of citizen participation spaces and the presentation of public accountability by
public entities would favor culture consolidation in this regard.

56 | Supreme Audit Institutions and Accountability
m. Paraguay
In the case of Paraguay, accountability would be strengthened to the extent that initiatives are
guided towards understanding the report through the preparation of a document addressed to
citizens, in nontechnical language, and to raise awareness of legislative representatives on the
matter, by introducing presentations in the Congress. In connection with the accountability promotion to citizens, it is essential to use friendly
spaces to promote further awareness on the issue, such as, expositions, festivals and fairs aimed
at reaching additional sectors of the society, as well as the use of informative brochures and the
media. It is also convenient to develop itinerant accountability strategies in different places of the
national territory.
n. Peru
In the case of Peru, institutional transformations to improve accountability standards is focused
on redesigning the Accountability System based on the criteria described below: a. public entities
needs and other actors needs of relevant information for exercising surveillance and social con
–
trol; b. a report, by topics, that classifies information from the public entities point of view, the
organized civil society and the citizen; and c. the incorporation of useful information for auditing
processes in accountability reports. From audited institutions point of view, initiatives should be focused on minimizing non
compliance rate of presentation of accountability reports through the implementation of regular
verification procedures, with a real enforcement system and publicizing entities that fail to com
–
ply with the corresponding legal mandates; on reduction of incomplete and inconsistent accoun –
tability reports through SAI implementation of eligibility assessment reports procedures, terms
for correction of observations, regular verification procedures, on site or virtual training courses,
effective sanctions, and publication of the list of entities whose reports contain the above cha
–
racteristics and to create verification information processes contained in accountability reports,
all sequentially. Accountability reports as an input should be included in the corresponding legal
framework. With respect to the relation between the SAI and the Legislative Branch, it is necessary to
maintain a continuous technical communication with advisors and representatives in order to
raise understanding of accountability results issued by the General Comptroller of the Republic. On the other hand, accountability to citizens and to the media would be strengthened as
long as information needs of civil organizations, citizens and the media are determined in such a
way that accountability reports become a tool of social control. It is also necessary to continue
special efforts on fostering initiatives to disseminate the contents of the reports to citizens, ex
–
pressed in nontechnical and friendly language, using massive dissemination strategies such as
written, radial, TV and electronic media communications.
o. Puerto Rico
In the case of the Commonwealth of Puerto Rico, strengthening of legal sanction framework on
public officers who do not comply with regulations would benefit accountability. Likewise, the
implementation of quality management systems in governmental entities and the creation of TV
and radio programs to inform on accountability aspects and auditing reports outcomes are ne
–
cessary.
p. Uruguay
The Court of Accounts of the Oriental Republic of Uruguay does not deliver information on this matter.

Strengthening external control in Latin America | 57
a. Venezuela
In the case of Venezuela, institutional transformations to improve accountability standards are fo
–
cused on the revision of articles 57 and 59 of the General Controlling Body of the Republic and the
National System of Fiscal Control due to the fact that it does not provide an accountability deadline
for its presentation therefore it is left to the audited entity discretion. Furthermore, in order to enhance accountability of audited institutions, it is necessary to stren
–
gthen the training of managers or account administrators in their field of action, as well as the de –
signing of reports, considering SAI models or formats, that include internal control observations and
information related to financial allocation of resources, among other aspects. While accountability improvement by the SAI before the Legislative Branch, it is necessary to
strengthen joint activities, in particular on issues related to the formulation and approval processes
of enforcement connected to accountability and conflicts of interest, as well as, amendments to the
law against corruption. It would be useful to develop programs focused on the creation of alliances
among the private sector, the General Comptroller Office and the Legislative Branch for the promo
–
tion of public sector transparency. Besides, it is necessary to foster educational workshops and training to public officers as a
mechanism to strengthen accountability before citizens and the media, in such a way that enables
outcomes discussion before citizen assemblies or before the entity or agency requested. From the presented governmental challenges and transformations to improve quality of ac
–
countability in Latin America two tools have been built to assure effectiveness of accounting applying
Principles of Accountability and are introduce bellow.

CHAPTER V
tools for the ApplicAtion of
A ccount Ability principles declArA tion of
Asuncion 2009

60 | Supreme Audit Institutions and Accountability
A
s the answer to the need of improvement of accountability systems in
all countries of Latina America and the Caribbean as part of the work
performed by the Technical Committee of Best Practices of Governance
of OLACEFS, next two technical instruments are presented to improve quality
of accountability and to contribute to the countries of the region to institution
–
alize best practices of governance by using them. The first one is the Guidelines for Implementing Principles of Account
–
ability of the Declaration of Asuncion, which points to provide practical tools
for the accountability at the institutional sphere in line with the Declaration of
Asuncion. The second one is the Guidelines for the public accountability of the SAIs to
the citizens, which points to provide a methodological route for presenting, to
citizens, results of the institutional management of the SAI, specifying aspects,
such as, institutional framework and the performed administration, the scope
and results of institutional control, emphasizing on control of the budgetary
cycle and on institutional control over the accountability of audited organiza
–
tions. Both instruments are based on the recognition of the best practices de
–
veloped in eighteen countries of Latin America. These tools propose actions
to be implemented by governments and SAIs in order to promote efficiency in
accountability of governmental entities presented to external control entities,
and from theses entities toward the legislative branch. Theses instruments also
facilitate the knowledge of institutional dynamics on accountability on behalf
of civil organizations and citizens, who are able to generate an opinion with real
information, which in turn allows a public judgment based on administration
results.Next, you will find these two instruments for the improvement of good
governance.
Tool 1
Guidelines for the implementation of principles of accountability of the
Declaration of Asuncion, 2009
In this section you will find the “Principles of Accountability”, proclaimed in the
Declaration of Asuncion in the XIX General Assembly of OLACEFS, of 2009 in
Asuncion, Paraguay. In the same way, you will find actions to implement each
principle.

Strengthening external control in Latin America | 61
Principle 1
Accountability is the basis
of good governance
• The link between political power and citizens must have
mechanisms that allow interaction assuring governments
to answer interests of people represented by them.
• SAIs are the center of accountability because they are in charge of
the control of public finances.
• SAIs have the role of monitoring the appropriate functioning of
the accountability system.
Actions for the implementation of this principle.
1. Promote the performing of specialized studies to improve understanding of
accountability and its impact on public policies, at institutional level, in front
of the legislative power, with the participation of the academy and experts,
as well as civil organizations. Consider the contribution of previous studies
developed by international cooperation agencies.
2. Promote the development of inter institutional strategies to divulge account
–
ability as a principle of good governance, that assures elements as informa –
tion, explanation, responsibility, and punishment considered by accountabil –
ity. Pay special attention to publish the scope of accountability in the media,
legislative sectors, political parties, and citizens.
3. Promote the design and development of training strategies addressed to
citizens and public servants, about the relevance of accountability and the
responsibilities of other actors in the accountability or in the demanding of
accountability.
4. Identify restrictions of accountability and promote actions to solve those re
–
strictions.
5.
Generate institutional synergies to improve planning of governmental ad
–
ministration considering the following:
a. Consistency and coherence among national and strategic objectives of the
government, operational plans, and governmental entity plans.
b. Accuracy in definition of objectives and goals and correlation between
them.
c. The use of appropriate management indicators which allow evaluation of
reach and results of public policies of all institutions in the public sector, at
the different levels, and when it is necessary.
d. The use of parameters and indicators, which allow comparative analysis of
services offered by entities using public funds.

62 | Supreme Audit Institutions and Accountability
6.
Promote that the Legislative Power performs the corresponding feedback
over the results of the Executive Power Administration. If possible, incentive
so that this feedback is developed in front of control organizations, media,
academy, international cooperation agencies, civil organizations, and citi
–
zens.
7. Articulate the SAIs initiatives on accountability matters with open govern
–
ment policies, in case your country is a part of Open Government Partner –
ship, OGP.
8. Design a set of indicators to materialize the proposed actions of this principle
in such a way that you can identify the current situation and its evolution.
Principle 2
Duty to inform and justify
• All public officials are obligated to inform about their decisions
and justify them publicly in a clear and complete manner
• Citizens, control agencies, and public powers must have the abil
–
ity to demand explanations in a way that a dialog is established
allowing reflexive processes of decision making and evaluation
of public policies, the use of public funding, and integrity of
public function.
Actions for the implementation of this principle.
1. Promote the use of institutional web sites in the different levels of govern –
ment to inform the interested parties about governmental administration.
Formally ask governmental institutions and the legislative branch for pub
–
lishing the corresponding following information:
a. Approved and executed budget of, at least, two prior fiscal years and ask
for an explicative text.
b. Current annual investment plan. Ask for an explicative text.
c. Current revenue and expenses budget approved and executed. Ask for an
explicative text.
d. Analysis of debt sustainability of each public institute and judgments and
opinions issued on each institute by the SAI or by external auditing.
e. Auditing reports issued by the SAI and judgments on the auditing of ac
–
countability in SAIs with jurisdictional authority.
f. Plans of institutional improvement as a result of observations, auditing
suggestions or dispositions, and previews and results.
g. Reports of inspection follow up, and control produced by other supervi
–
sion entities.

Strengthening external control in Latin America | 63
Remember that this action is also applicable to the SAI, if applicable.
2.
Produce in the SAI explanatory reports, which provide elements of analysis
on accountability addressed to the different type of audiences and promote
discussions at the legislative branch. Take into consideration that the report
should have detailed objectives and goals proposed, those achieved, details
explaining and proving the differences of results, in terms of efficiency, effec
–
tiveness, economy, and sustainability.
3. Promote online information availability of records of governmental contracts
assigned with information such as:

Name of executing institution,
Name of the work,
Precise location.
Amount assigned,
Information about executants and supervisors of work,
Performance and budgetary progress of the work,
Financial information with details of payments,
Operation and maintenance expenses,
Variations of costs,
Progress of works, with details about real physical pro-
grammed progress, on a monthly basis, up to the finalization.
4. Promote dissemination of information on indicators behavior applied by the
institution to measure management and results achieved.
5. Promote digitalization of public information to make it available to citizens
and other interested parties to analyze it and to control it.
6. Promote the publishing of information related to institutional management
and accountability by governmental institutions. This information must have
easy access and clarity, for subsequent analysis and validation by different
interested parties. It must be in Excel files if using numbers or text format, ac
–
cording to type of information, avoiding use of PDF formats, images or others
hindering its use. Promote also publishing of the same type of information
by your SAI.
7. Besides supporting your accountability report before the legislative branch
do it as information to the president of the country and his team of Ministers
in order to make them to know first hand the results of the evaluated fiscal
year, emphasizing on the implication of government finances and its impact
over public policies.
8. Evaluate your performance in relation to duties established by the Law of
Transparency and Access to information and encourage its compliance. In
case there is not in your country this legal instrument, make it clear the
need of advancing in its construction to provide access to information.
9. Promote the publishing of legal frameworks to regulate access to information
by governmental entities.
10. Promote the creation or strength of spaces to inform citizens about man
–
agement and results of governmental works, such as public audiences of

64 | Supreme Audit Institutions and Accountability
accountability, press conferences, or other mechanisms of dissemina –
tion.
11. Design a set of indicators to materialize proposed actions of this prin
–
ciple, in such way that you are able to identify the current situation and
its evolution in time.
Principle 3
Comprehensiveness of the
system of accountability
• The acountability system is made up of different social actors
that interact with the inter institutional level as well as the
social society.
• SAIs as well as governments are responsible for a fluid and
frequent coordination among actors.
• SAIs must foment the exercise of a comprehensive role by each
actor of the accounting system.
Actions for the implementation of this principle.
1. Prepare an explanatory map of mechanisms, dimensions, competencies
of the SAI and the relationship with institutional and social actors, based
on the organic structure of the State, to facilitate the understanding of
the current Accountability system of your country (See Guidelines for SAI
Public Accountability to citizens).
2. Promote development of information and training programs addressed
to media, citizens and civil organizations, on legal matters, competencies,
and scope of the current accountability system of your country.
3. Build and make official technical spaces for training, advising, discussing,
and explaining which makes it easier to strengthen the Internal Control
function of the governmental entities and the accountability before the SAI.
4. Create institutional synergies for the unification of institutional offers
of training, to officials and citizens in matters as internal control and ac
–
countability, in accordance with their competency.
5. Identify main actors involved in formulation, approval, execution, and con
–
trol processes of public policies, with the purpose of clarifying its role in
the accountability process in such a way that important sectors of civil so
–
ciety are able to demand results from institutions or appropriate persons.
6. Contribute to the creation of the best indicators of evaluation, man
–
agement, and performance of public administration and observe their

Strengthening external control in Latin America | 65
impact on the citizen quality of life. Make sure that accountability allows
the reasoned justification of expenses.
7. Evaluate parameters and widen the scope of criteria in the selection of or
–
ganizations to be audited based on the importance of the assigned budget
and the risk involved in each one, among other aspects. Clearly set out the
criteria applied when preparing the General Auditing Plan.
8. Build and make official technical spaces for training, advising, discussion,
and explanation of information related to accountability, in governmental
institutions as well as in the legislative branch.
9. Develop a severe follow up to the implementation of recommendations or
dispositions resulting from the auditing process.
10. Promote the establishment of an agreement between the audited institu
–
tion and citizens with respect to the improvement plans adopted and the
set deadline. Foment that social actors become observers of the compliance
of agreements, publishing results of the institutional follow up to improve
–
ments plans.
11. Foment, along with civil organizations and interested parties, the creation
of a ranking list of control entities that efficiently meet accountability and
managerial improvement.
12. Create synergies and institutional consensus within governmental institu
–
tions, the legislative branch, and control organizations, to assure availabili –
ty of administrative, human and financial resources for accountability.
13. Promote development and integration of governmental information sys
–
tems that provide accountability.
14. Design a set of indicators to materialize proposed actions in this principle,
in such a way that is able to identify the current situation and its evolution
in time.
Principle 4.
Transparence of information
• Advertising public actions is fundamental premise of transparency.
• The presented information for accuntability must be reliable, clear,
accessible, understandable, complete, mesurable, verifiable, timely,
useful, and public for citizens.
• Control entities must encourage that information presented by
institutions have these characteristics.
Actions for the implementation of this principle.

66 | Supreme Audit Institutions and Accountability
1. Promote publishing governmental information in institutional web sites of
public entities. Ask explicitly for publishing of audit plans, improvement
plans, and results of implementation issued by SAIs to audited institutions.
2. Develop an incentive program, which acknowledge best governmental prac
–
tices related to the information report to citizens and to accountability to
the SAIs.
3. Promote implementation of quality management systems in governmental
institutions.
4. Promote implementation of Information systems for the citizen about social
investment projects and services performed by the State, so that civil organi
–
zations and related actors are able to follow up public investment.
5. Use television, radio, social nets online, and other channels to communicate
aspects of control and results of auditing.
6. Disseminate accountability reports through open forums or public hearings
with sectors as academic, media, audited entities, civil organizations, and cit
–
izens.
7. Identify the point of origin of major problems in topics as information trans
–
parency and establish agreements and strategies with audited entity for
solutions.
8. Design a set of indicators to materialize proposed actions of this principle, in
such way that you are able to identify the current situation and its evolution
in time.
Principle 5
Noncompliance Sanction
• Actors demmanding accountability must be capable to apply or
request before authorities sanctions to public officials who had
infringed their duties or failed to comply with obligations.
Actions for the implementation of this principle.
1. Promote analysis of efficiency of the current sanction system of the coun –
try. Get involved governmental, legislative, academic, media, civil organiza –
tions, and citizen sectors.
2. Prepare a characterization of irregular facts of the public administration
related to handling of public fund resources, pointing out the associated
crime and the sanctions ordered by law. Bring to the attention of govern
–
mental responsible persons and the citizens in order to have a better un –
derstanding of the sanctions and punishments system.
3. Promote the preparation of a list with details of duties and responsibilities
of officials in the active administration, in topics such as accountability, to
make it public to interested parties in order to get a glimpse of possible

Strengthening external control in Latin America | 67
offences committed by public officials, which could be subject of sanctions.
4. Prepare a characterization of frequent facts occurred in audited entities,
that are not crimes but are a signal of deficient or insufficient administra
–
tive management. Disseminate this information to assure an improvement
of institutional management and to promote creation of social sanctions.
5. Inform about competencies your SAI has to impose economical or adminis
–
trative sanctions. If SAI has not the authority to impose sanctions, point out
the authorities responsible for this imposition.
6. Prepare an annual consolidated report with evidence of civil, criminal, or
administrative responsibilities detected as result of the auditing process, in
accordance with current regulations. You must indicate the way in which
the evidences were handled, or the competent authorities to whom they
were sent. Disseminate this information and promote citizen tracking.
7. Promote institutional coordination with other control organizations or in
–
stitutions to track sanction application. Inform citizens about these results.
8. Promote the existence of an updated unique record of sanctioned persons
on the topic of contracts, purchases, budget dealing, and other topics relat
–
ed to public management, according to competencies assigned by the legal
and regulatory frame.
9. Prepare and periodically publish a report of economical or administrative
sanctions imposed as a result of the authority conferred by the legal system
according to competency.
10. Create and promote training and information strategies on the incompeten
–
cy regimen applicable to official and public servants of the State.
11. Design a set of indicators to materialize proposed actions of this principle,
in such way that you are able to identify the current situation and its evo
–
lution in time.
Principle 6
Active citizen participation
• SAIs will strengthen their strategies, links, and mechanisms of
communication and interaction with civil society.
• SAIs will train civil servants in order for them to become real
“accountability experts” in front of the citizens.
• SAIs will contribute to the building of an institutional framework
that offers proper opportunity and effectiveness of the access to
State information.
• SAIs will take the nesessary steps to improve public knowledge
on logics of the accountability system in order to contribute to
appropriate exercise of the citizens rol in the system.

68 | Supreme Audit Institutions and Accountability
Actions for the implementation of this principle.
1.
From the SAI, promote implementation and execution of policies, pro –
grams, and projects oriented to specify citizen participation in fiscal
control, based on mechanisms of proposed citizen participation and best
practices identified by the Technical Committee of Citizen Participation of
OLACEFS, according to the scope of the current regulation of the country.
2. Prepare an office or space to contact citizens to inform or guide them in
such matters as institutional offers, citizen participation, accountability,
and mechanisms available in the SAI to process complaints about pre
–
sumed irregularities in the management of State resources.
3. Promote establishment of collaborative agreements with civil organiza
–
tions based on observation of confidentiality, objectivity, responsibility,
and reserve principles, to improve fiscal control and accountability.
4. Lead a strategy of ability creation addressed to public servants and gov
–
ernmental officers, citizens, and civil organizations, guided to improve
understanding of the concept and of the citizen participation scope in
fiscal control and accountability. Emphasize on mechanisms prepared by
SAI to make participation easier.
5. Evaluate your strategy to approach the citizens and strengthen your pro
–
grams, according to conceptual frameworks of citizen participation in fis –
cal control and accountability accepted by OLACEFS. Adopt measures and
implement mechanisms to correct detected weakness.
6. Develop a strategy to promote the complaints on presumed irregularities
in managing public resources. The strategy must be addressed to public
servants as well as to citizens and to civil organizations and interested
groups.
7. Inform citizens about the improvement of the quality of control and public
administration resulted from actions of civil organizations and citizens,
trough citizen participation mechanisms of control developed by the SAI.
8. Promote strengthening of abilities in civil society organizations in charge
of social control, citizen oversight boards or social auditing to public
management, particularly to those interested in citizen tracking to rec
–
ommendations and dispositions created by the SAI.
9. Design applications (apps) for mobile phones and tablets that allow citi
–
zens to communicate with the SAI so they can consult and exercise social
control over public administration.
10. Promote the establishment of indicators to evaluate results and impact
of citizen participation in the improvement of public management and in
quality of institutional control.
11. Design a set of indicators to materialize proposed actions of this princi
–
ple, in such way that you are able to identify the current situation and its
evolution in time.

Strengthening external control in Latin America | 69
Principle 7
Complete legal frame
for accountability
• SAIs will look after the implementation, strengthening, continued
updating and effective application of a complete legal frame
including, among other aspects, regulation on evaluation of public
institutions management, on access to public information, on
internal control, on fight agains corruption, and on sanctions.
Actions for the implementation of this principle.
1. Identify regulatory gaps, overlapping, and contradictions related to plan –
ning, evaluation and accountability in public sector and determine conse –
quences derived from them. Consider peculiarities of decentralized gov –
ernment, subject to external control.
2.
Lead the creation of a committee made up of the legislative branch, respon
–
sible persons for accountability, at central and states level, experts, profes –
sional associations, private sector, and civil society representatives to deal
with the analysis of the institutional frame and the governmental practice
of accountability. All looking for identifying and promoting legal and proce
–
dural modifications, as well as for institutionalizing computer tools neces –
sary to improve quality of institutional accountability.
3. Promote the approval of a comprehensive model of accountability that
standardizes and sets minimal basic contents with the type of information
to report and its characteristics, to make visible the results of public man
–
agement and private entities with accountability, in terms of effectiveness,
efficiency, economy, impact and sustainability.
4. Encourage the progressive implementation of the comprehensive model
of accountability considering peculiarities of the institutional dynamics at
national and departmental (Political division of the country) level.
5. Design and implement computer tools that favor discussion and cooper
–
ation environments about the comprehensive model of accountability in
force in the country.
6. Favor the discussion about time and opportunity of accountability toward
the SAI y from the SAI to the legislative branch and recommend improve
–
ments to optimize the use of institutional reports for decision making relat –
ed to governmental planning and the official budget allocation.
7. Assure that management evaluation of institutions or entities audited by
the SAI includes an analysis of proposed objectives, used resources and
compare to achieved results, in a certain period of time, according to com
–
petenciess.

70 | Supreme Audit Institutions and Accountability
8. Promote the improvement and conservation of documentary archive of
accounting records at all levels of public administration.
9. Design a set of indicators to materialize proposed actions of this principle,
in such way that you are able to identify the current situation and its evo
–
lution in time.
Principle 8
SAIs Leadership
• The SAIs must become a promoter of the principles, systems,
practical improvements, and effective mechanisms of accountability
and must be an attentive observer, along with the government,
other agencies and civil society, of their well functioning and
continuous improvement, through the establishements of specific
actions to contribute to the strenght of the system lloking for good
governance.

• The SAIs will strengthen their strategies, abilities, and resources,
and will try to have cooperation and national and international
alliances that allow the sharing of knowledge and experiences and
allow increase their potencialities.
Actions for the implementation of this principle.
1. Spread the Principles of Accountability of the Declaration of Asuncion, em –
phasizing their importance and the benefits of their application to improve
governance.
2. Convene governmental, legislative, and academic sectors, political parties,
media, and civil organizations so that in a national public event all of them
adopt the “Principles of Accountability” established in the Declaration of
Asuncion.
3. Design a national inclusive strategy with participation of governmental, leg
–
islative, political, academic, private business, civil organizations, and media
sectors, to build a work plan for the implementation and use of this Guide
–
lines for the Implementation of the principles of Accountability of the Dec –
laration of Asuncion, assigning responsible persons in charge of this design.
4. Process administrative, human, and financial resources to materialize this
strategy.
5. Disseminate regularly the progress of the accountability in your country,
describing in detail improvements, pending challenges, and possible strat
–
egies to implement. Validate those strategies with governmental, legisla –
tive, academic, media sectors, and civil organizations and citizens. Promote
generation of commitments by different sectors to implement and control.
Inform about assumed commitments and achieved results.

Strengthening external control in Latin America | 71
6. Establish indicators and milestones for the follow up and periodical measuring of progress in the
improvement of quality of Accountability in general, as well as the characteristic actions of a SAI.
7. Promote implementation of the Tool for Self-assessment of Integrity in the SAIs (INTOSAINT), as
a mechanism to favor good governance and accountability in the public sector.
8. Socialize best practices of accountability in places such as OLACEFS and INTOSAI, as well as in
those national and international spheres to promote strengthening of good governance.
9. Design a set of indicators
10.
Design a set of indicators to materialize proposed actions of this principle, in such way that you
are able to identify the current situation and its evolution in time.
Recommendations for implementing the principles of accountability.
In order to assure implementation of the principles of accountability of Declaration of Asuncion, it
is relevant to create and strengthen an open environment as a condition to materialize the proposed
actions. Thus, we introduce some recommendations to be considered for the implementation of these
Guidelines:
1. Adopt the propositions of these Guidelines as part of the institutional work of the SAI. To that
effect, we suggest the Guideline is included as input when doing the strategic directing of the SAI,
so that the proposed activities are considered in Strategic and Action Plans of the SAI.
2. Set up strategic agreements with governmental organizations in order for them to adopt the
propositions of this Guide to improve quality of accountability.
3. In addition to the proposed actions of this guide, identify those that can improve institutional
coordination for the effectiveness of the system of accountability, in accordance with national
and international context of your country.
4. Strengthen areas of work related to SAI external communications and those related to the legis
–
lative branch and to institutions subject to accountability to facilitate coordination of the imple –
mentation of this Guide.
5.
Demonstrate SAI leadership in the accountability system.
6.
Take benefit of the opportunity to invite the related actors to establish strategic alliances to fol
–
low up the process of improving quality of accountability.
7.
Make public statements and lead discussion and deliberation forums about problems associated
to the need of quality improvement of institutional control and accountability. If possible, set up
participation spaces of pointed to channel the proposals of some sectors of the civil society to
strengthen the definition of plans, objectives, strategies and criteria to improve control of SAIs.
8. Identify strategic allies in universities, media, civil organizations, and other interested parties to
strengthen their exercise of accountability.
9. Use new information and communication technologies to widen possibilities to apply proposed
actions of this Guide.
10. Remember to use a friendly and simple language with gender equality at the moment to develop
proposed actions in this Guideline.

72 | Supreme Audit Institutions and Accountability
Tool 2
Guidelines for the public accountability from SAIs to citizens
This Guide is addressed to officials and public servants of SAIs, as well as to citizens and civil orga
–
nizations interested in learning about relevant aspects of institutional management performed by
SAIs. In the first case, its application would allow to evidence and to make visible the institutional
management of SAIs and in the second case, it would facilitate access to institutional information in
such a way that citizens and organizations are able to build a public and responsible judgment on
the scope of institutional control and on the daily work of SAIs and their results.
The structure of this Guide is divided in three sections:
1. SAIs and accountability principles – Declaration of Asuncion.
2. Thematic axes for an efficient accountability.
3. Recommendations to improve communication among interested parties.
Have into consideration that this Guide is a support tool to strengthen strategies for SAIs to
approach citizens. Consequently, you are able to adjust indications and recommendations suggested
in accordance with institutional circumstances, opportunities and available resources.
SAIs and the principles of accountability Declaration of Asuncion
In this section you will find a synopsis of the legal models considered in the Declaration of Asun –
cion “Principles of Accountability” proclaimed in 2009 in the General Assembly XIX of OLACEFS
gathered in Asuncion, Paraguay. Its purpose is to illustrate the importance and scope of accounta
–
bility as a starting point to show institutional management results of SAIs to the citizens. Thus, we
have deal with the following aspects: 1. Basics of accountability; 2. Principles of the Declaration of
Asuncion; and 3. Components of the accountability system.
1. Basics of accountability Next we present the basics of accountability, dealing with concept, dimensions, and conditions
for an efficient accountability and the impacts over State governance.

Strengthening external control in Latin America | 73
Concept•
Accountability is a process through which officers, public servants and individuals managing public funds, report
and explain in detail, before the competent authority and the citizens, about the decisions made in the exercise
of their duties and account for the management and results of their acti
ons, being subject to social and legal
sanctions provided by law, depending on whether it has been appropriately managed or not.
Dimensions • Information
• Report •
Responsibility
• Sanctions
Conditions •
Legal framework available to implement the dimensions.
• Compliance of rules and application of sanctions.
• Political will to present management and results performed to citizens. .
• Transparency and public information access as a sine qua non condition to
enhance the government
• Availability of IT tools
Impacts •
It allows correction and improvement of institutional practices.
• It facilitates transparent decision making.
• It strengthens citizens confidence on public institutions.
• It contributes to improve the efficient and effective use of public re
sources.
• It contributes to develop transparency principles, efficiency, effectiveness, responsibility, and citizen participation.
2. Principles of the Declaration of Asuncion
In the XIX General Assembly of OLACEFS, held in Asuncion, Paraguay in 2009, the SAIs members
of OLACEFS agreed to adapt and disseminate the eight principles of accountability by implemen
–
ting the Declaration of Asuncion. These principles are:
1.
Accountability is the basis of good governance • The link between political power and citizens must have mechanisms that a
llow
interaction assuring governments to answer interests of people represented by
them.
• SAIs are the center of accountability because they are in charge of the
control of
public finances.
• SAIs have the role of monitoring the appropriate functioning of the acco
untability
system.
2.
Duty to inform and justify
• All public officials are obligated to inform about their decisions and
justify them
publicly in a clear and complete manner
• Citizens, control agencies, and public powers must have the ability to demand expla-
nations in a way that a dialog is established allowing reflexive processes of decisi
on
making and evaluation of public policies, the use of public funding, and integrity of
public function.
3.
Comprehensiveness of the system
of accountability • The acountability system is made up of different social actors that inter
act with the
inter institutional level as well as the social society.
• SAIs as well as governments are responsible for a fluid and frequent
coordination
among actors.
• SAIs must foment the exercise of a comprehensive role by each actor of
the
accounting system..
4.
Transparence
of information
• Advertising public actions is fundamental premise of transparency.
• The presented information for accuntability must be reliable, clear, accessible,
understandable, complete, mesurable, verifiable, timely, useful, and public for
citizens.
• Control entities must encourage that information presented by institutions have
these characteristics.

74 | Supreme Audit Institutions and Accountability
5.
Noncompliance Sanction
• Actors demmanding accountability must be capable to apply or request bef
ore
authorities sanctions to public officials who had infringed their duti
es or failed to
comply with obligations.
6.
Active citizen participation
• SAIs will strengthen their strategies, links, and mechanisms of communication and
interaction with civil society.
• SAIs will train civil servants in order for them to become real “accountability
experts” in front of the citizens. .
• SAIs will contribute to the building of an institutional framework that offers proper
opportunity and effectiveness of the access to State information.
• SAIs will take the nesessary steps to improve public knowledge on logics of the
accountability system in order to contribute to appropriate exercise of
the citizens
rol in the system.
7.
Complete legal frame for accountability • SAIs will look after the implementation, strengthening, continued updating and
effective application of a complete legal frame including, among other aspects,
regulation on evaluation of public institutions management, on access to public
information, on internal control, on fight agains corruption, and on sanctions.
8.
SAIs Leadership
• The SAIs must become a promoter of the principles, systems, practical improvements,
and effective mechanisms of accountability and must be an attentive obse
rver, along
with the government, other agencies and civil society, of their well functioning
and continuous improvement, through the establishements of specific actions to
contribute to the strenght of the system lloking for good governance.
• The SAIs will strengthen their strategies, abilities, and resources, and will try to
have cooperation and national and international alliances that allow the sharing of

knowledge and experiences and allow increase their potencialities.
3. Accountability system components
As an institutional practice, accountability is demonstrated with compliance of presentation of re
–
ports to the Congress or to the SAI, in accordance with regulations, which is a duty of governmental
institutions and individuals managing public funds. Later the SAI performs analysis, evaluations
and recommendations according to regulation and criteria, and then presents them to the legisla
–
tive branch, as a technical input to analyze public policies and made the corresponding decisions,
provided that it offers relevant political, economical and financial information on budgetary execu
–
tion, public funds destination, and management results, among others, besides providing significant
input for political control of its institutional task.
In accordance with the definition of accountability, as “a process through which officers, pu
–
blic servants and individuals running public funds, report and offer detailed information before the
incumbent authority and citizenship…” this exercise widen the institutional sphere towards citizens,
defining the two spheres of an accountability system.Although an accountability system varies from country to country its proper performing must
have some mechanisms, dimensions, and competences for the SAIs, as well as inter relationships
with state and social actors, which are described next:

Strengthening external control in Latin America | 75
Table 1. Components of accountability from the perspective of Supreme Audit Institutions
MechanismsDimensions SAI Competences and responsibilities Interrelationships
Institutional
Accountability Information
Performs external control based on the information
report of audited entities.
Government bodies and audited entities
Legislative Branch
Performs monitoring of public accounts and public
administration applying auditing techniques and special
research
The scope of control varies according to legal frame-
work, going from legal and financial inspection up to
the analysis of sustainability of public policies, going
through evaluation of institutional administration and
performance
Explanation Performs the analysis of national accounts and macro-
economic behavior based on the powers of surveillance
and control. Government bodies and
audited entities
Legislative Branch
Responsibility Determines responsibility for the achievement of expect-
ed goals and objectives and the attained results in terms
of efficiency, effectiveness and economy.
Government bodies and
audited entities
Internal control bodies or agencies
Detects administrative and legal responsibilities in the
management of public funds
Sanction Applies economic and administrative sanctions or pro-
motes its implementation, according to their competence Judicial entities
Internal control bodies or agencies
Social account- ability Information
Provides information on the assessment of the audited
entities and agencies in accordance with the scope of
the audits performed. Media, Civil organiza-
tions, and citizens
Explanation Opens spaces for dialogue based on the results of the
auditing process.
Government bodies and
audited entities
Media, Civil organiza- tions, and citizens
Opens spaces for strengthening the social control over
governmental management
Responsibility Discloses fiscal and administrative responsibilities
identified in the auditing process according to current
regulation Media, Civil organiza-
tions, and citizens
Sanction Provides information to citizens in order to strengthen
the public judgment over governmental administration Media, Civil organiza-
tions, and citizens

76 | Supreme Audit Institutions and Accountability
Now that we have review basic concepts and the principles of the Decla-
ration of Asuncion, take into consideration:
Achieving an effective accountability requires the coexistence of information,
explanation, responsibility and sanctioning dimensions within an open and
participative environment where governmental agencies and citizens direct
their efforts to make the decisions involving public funds administration clear
and transparent. not only for control entities but for citizens.
Constitutional and legal frameworks, tools availability, methods and instru
–
ments for controlling, as well as, the existence of an institutional culture based
on the respect by officials to comply with standards, determine accountability
effectiveness.
External control work performed by SAIs, enriches and improves accountabil
–
ity quality by providing technical tools that make clear governmental mea –
sures and enrich arguments prior to any sanction, both politically and socially
speaking.
1
2
3
Thematic axis for an effective accountability from SAI to citizens
This section of the Guidelines shows the most relevant aspects that a SAI must have into account to
have institutional management acknowledged by different actors of societies.
In the first part, there are aspects to disseminate the institutional framework, considering
organization, institutional policies, and financial resources to develop your administration. In the second part, there aspects related to institutional control scope and auditing, which
should be known by governmental, legislative, media and communication, and citizens. They inclu
–
de publicizing results and scopes of institutional control over the budgetary cycle and accountability
control of audited entities.
a. SAIs Institutional Framework dissemination
SAIs institutional framework dissemination provides vital information so that citizens and in
–
terested parties be aware of key aspects such as entities organizational structure, institutional
policy guiding actions, and origin and management of resources for auditing activities. Some sig
–
nificant aspects on which SAI should inform citizens are as follows:

Strengthening external control in Latin America | 77
Institutional Organization
1. Provide information on SAI´s organizational structure, mandate and institutional responsibilities. Disseminate SAIs man-
date mentioning the scope and limits thereof. Explain which are the aspects not included within SAI´mandate. Make
clear the aspects that are not competency of the SAI. Disseminate this content to different governmental level entities to
promote principles of good governance.
2. Provide information on SAI structure with functions and institutional r
esponsible staff. .
3. Disseminate internal control system features of the entity, as well SAI mechanisms for investigation, and enforcement of
public servants.
4. Inform on composition of high executives and divulge their curriculum vi
tae. Emphasize their experiences in public sector,
their achievements and recognitions. Facilitate their institutional emails for a direct communication with cit
izens.
5. Divulge institutional procedures on type of appointment of authorities. Define periods of time, accordingly.
6. Provide information on technician, professional, and support staff with corresponding qualifications.
7. Make public procedures for approving reports generated by SAI.

8. Advertise services offer of the SAI to governmental level and to citizen
s. .
9. Inform on compliance or noncompliance of presentation of sworn statement
of assets by SAI and governmental staff
according to in force regulations.
Institutional Policy
1. Divulge trough different means and communication strategies, the mission, vision, and strategic objectives of the entity.
2. Spread institutional values and principles
3. Make public the institutional action plan as well as the implementation re
sponsible staff.
4. Thoroughly advertise participation of authorities in public debates, educative and academic activities, where they are
involved and the statements on public policy issues.
5. Divulge in a simple manner achievements and goals to achieve.
6. Make public quality policy of the SAI if there is an ISO certification.
7. Make public and disseminate institutional policy on personnel hiring of SAI
and give detailed information on its imple –
mentation, using visual aids.
8. Indicate the existence of a public Office Career Regimen. Inform on regulations and procedures.
9. If there is hiring of temporary personnel for specific tasks of auditing or specialized consultanc
y inform on selection,
hiring, and admissions criteria.
10. Inform on training processes to staff and public servants and about induction programs to inform of ethic code to staff.
11. Disseminate and make public policies for generation and strengthen abilities of staff and training of human resources.
12. Divulge and make public institutional policy related to training of external parties (officials and public servants of the
executive and legislative branch as well as to media, citizens and civil organizations).
13. Disseminate and divulge institutional policies related to communication
and dissemination of the entity with the execu –
tive branch, legislative branch, media, and citizens.
14. Make public and divulge institutional gender policies.
15. Make public and divulge institutional policies of the entity in relation wi
th promotion of citizen participation in fiscal
control
16. Make public and divulge institutional policies of open data.

78 | Supreme Audit Institutions and Accountability
Resources
1.
Inform on financial sources of SAI budget and divulge mechanisms and p
rocedures of coordinating with the legislative
branch to allocate budget.
2. Inform opportunely the annual approved budget and show details of alloca
tion.
3. Make public the salary range applicable to staff of the SAI.
4. Present regularly an analysis of financial trend at the SAI.
5. Inform biannually on budget execution of the SAI and on budget execution results and control results of prior fiscal valid
term. If possible, present a comparative analysis.
6. Compare financial trend with auditing results and scope.
7. Divulge audited financial statements and management reports of the SAI
regularly and opportunely.
8. Make public the results of management assessments, product of external auditing or peer to peer evaluation.
b. Institutional Control and Accountability Scope Disclosure In this section, those aspects related to daily institutional control and accountability that SAIs
carry out on budgetary cycle and accountability on audited entities, are developed. Disclosure of scope of SAIs institutional control makes it easier to understand and evaluate
management on behalf of citizens and concerned parties. To divulge competencies of SAI contri
–
butes to create abilities and best understanding of SAI every day work. We suggest you divulge your work based on the following criteria:
Scopes of Institutional Control
and Difussion Control Activities. Report:
1. The competency for institutional control on public resources of national,
departmental, and municipal level. Draw a map
to see geographically auditing work of SAI by levels of government if applicable
2. Organizations, entities, programs, and themes which are within the scope of SAI control.
3. Annual plan of auditing, with types of auditing, criteria of formulation and expected results. Draw a map with the audit-
able universe indicating percentage covered by the auditing plan.
4. Procedures of audits applicable to the auditing plan with type of contro
l: previous, concurrent, – simultaneous or a pos-
teriori, and criteria to form auditing teams.
5. Progress and results of the implementation of the auditing plan, biannual.
6. Results of the auditing plan, explaining factors that influence the results. Emphasize limitations and achievements in the
process.
7. Auditing results of great social impact for citizens, inviting responsible institutions and other concerned parties with publ
ic
hearings and other mechanisms. Specify clearly the relevance of auditing findings and explain possible consequences at
short, medium, and long term if correction is not applied, in a friendly and simple language.
8. Following up results of implementation of dispositions or complying with
recommendations of audited entities, indicating
the most relevant and possible effects, emphasizing limitations, scopes, achievements, and results as well as in best prac-
tices identified according to the regional context.
9. Risk factors of the management of the State resources, based on auditing results.
10. Contributions of citizens to the improvement of institutional control em
phasizing results of citizen complaints and its
important for the auditing work. Remember that this is a way to encourage citizen participation in the work.
11. Enforcement if you have this competency. Explain scope. If there is not competency for enforcement inform about proce-
dures to process detected irregularities in the auditing before authorit
ies and concerned parties.

Strengthening external control in Latin America | 79
Scopes and results of institutional control of SAIs over auditing of budgetary cycle
SAIs, according to their competency, participate in all of some stages of the budgetary cycle accor
–
ding to the legal Framework. Due to the different competencies of SAIs to participate in formulation, approval, execution,
evaluation, and control, we suggest guiding the efforts to specify responsibilities in this process and
actions, and the results of the Management performed. Next, we have some recommendations to show this aspect of auditing:
Scopes and results of institutional control of SAIs over auditing of budgetary cycle
1. Prepare a summarized explanatory guide of budgetary process of your coun
try, in accordance with governmental levels (na-
tional, departmental, and municipal). Indicate responsibilities of institutional actors participating in the budgetary process
and explain activities carried out, according to government levels. Emphasize the participation ability of SAI and citizens
in the budgetary cycle, based on legal framework. Try to use it as input to promote citizen participation and social contro
l.
2. Prepare an annual report on activities and results and impact f SAI of a
uditing of the budgetary cycle and institutional
management results, according to competencies and indicating limitations, and determinant external factors during the
previous period.
3. Prepare a summary of main auditing results of the budgetary cycle accor
dingly.
Scopes and results of institutional control of SAIs on accountability of audited entities
Accountability of governmental entities to SAIs faces management key issues related to financial
aspects, goals compliance, public accounts status, management results of audited entities, goals and
objectives achievement of public policies, circumstances of public procurement, and in some cases,
conditions of human resources of audited entities. Next we suggest some actions to strengthen accountability and to look for acknowledgement
of social sectors and citizens of the auditing activity of the SAI:
Accountability of audited entities
1. Inform on institutional actors responsible for accountability. Emphasize functions and responsibilities in terms of deadlines
of reports, relevance of reported information. and sectorial impact over public management.
2. Promote public hearings of entities responsible for accountability to
present their management results before citizens.
3. Prepare and divulge annually an analysis of internal and external facto
rs determinant of quality of the exercise of Accoun-
tability.
4. Generate public opinion on needs to solve critical aspects associated with bu
dgetary resources management. Get assistance
from specialists from the academic, social, and other sectors. .
5. Make public an assessment of main findings, causes and consequences of audited entities in accountability exercise.
6. Disseminate recommendations or dispositions that result from the SAI exe
rcise of assessment of accountability and the need
of compliance
7. Generate a ranking of institutional compliance of accountability and of recommendati
ons for its improvement, in order to
motivate best practices in audited entities. Generate statistics about processes and results.
8. Demonstrate the SAI contribution to the improvement of financial and public ma
nagement as result of analysis of account-
ability on behalf of governmental entities
9. Inform in a wide and detailed way the compliance of social programs in audited entities so that citizens acquire knowledge
about their commitment and performed activities.
10. Disseminate widely institutional reports of management, statements, and evaluations of the SAI for the Congress and show
the citizens main results of analysis, explaining the way these results impact on daily life of people.
11. Assess and make public the economical and social benefits generated by the auditing work of your SAI.

80 | Supreme Audit Institutions and Accountability
Suggestions to improve communication with stakeholders
In order to assure effective accountability of institutional management from the SAI to citizens, it is im
–
portant to generate and strengthen an open environment as a basic condition, allowing information and
explanations reported by governmental agents to be useful to identify existent weakness, to recommend
required improvement, and to apply sanctions accordingly with the legal framework, if SAI has compe
–
tency. Consequently, we introduce some recommendations to facilitate implementation of this Guide:
1. Adopt the propositions of these Guidelines as part of the institutional work of the SAI. To that effect,
we suggest the Guideline is included as input when doing the strategic directing of the SAI, so that the
proposed activities are considered in Strategic and Action Plans of the SAI.
2. In addition to the proposed actions of this guide, identify those themes that are particularly in
–
teresting for citizens and related to every day task of the SAI, as well as investment of public
resources sectors, considered as an important issue so that your accountability solve worries and
concerns of different opinion sectors. In doing so, the SAI would use indirect mechanisms like
follow up and analysis of citizen statements by means of public complaints and other requests,
and direct mechanisms such as surveys and virtual activities in social networks, among others.
3. Strengthen work areas related to external communications of SAIs, and to those areas in charge
of mission and support activities to encourage citizen participation and accountability to citizens.
If possible, make available through fliers and other elements, the institutional offer and services
of the SAI to citizens.
4. Inform the public opinion on activities performed to strengthen the relationship between SAI and
citizens. Emphasize results of training, dissemination, and participation processes of civil organi
–
zations and citizens with respect to auditing activities of SAI. Try to show the benefits of auditing
institutional management.
5. Create references for submitting queries in auditing reports with studies and other analysis of ins
–
titutional control to facilitate search and query of information by citizens and civil organizations.
6.
Take advantage of the opportunity to invite concerned parties to establish strategic alliances to
develop the citizen follow up to the implementation process of recommendations and disposi
–
tions resulted from auditing of Sais.
7. Develop a public activity addressed to citizens to convene main governmental and legislative ac
–
tors in order to introduce institutional management results. Do not forget emphasize contribu –
tions of civil organizations or audited entities in the improvement of the internal institutional
management. Thus, in a recognition setting, the civil organizations can see themselves as prota
–
gonist of the institutional change and communities receiving information, strengthen their own
perception of the relevance of participative processes in the execution of the public resources.
8. Make public statements and lead forums of discussions and deliberation on problems associa
–
ted to the need of improvement of institutional control quality. If possible, establish participative
spaces guided to channel proposals of civil societies to strengthen definition of plans, objectives,
strategies, and criteria to improve auditing in SAIs.
9. Identify strategic allies in universities, media, civil organizations, and other concerned parties to
strengthen exercises of public accountability.
10. Use new information and communication technologies to widen communication possibilities in
double way with citizens, especially in those areas related to citizens procedures before the SAI.
11. To apply governance principles, corruption fight, and public trust, of the Declaration of Santiago
2003, take into consideration the importance of providing useful information to citizens based
on open data.
12. Remember using friendly, simple language with gender equity at the moment of communication
of daily work of SAI and its results to the society.

Strengthening external control in Latin America | 81
REFERENCE MATERIAL
To facilitate deepening the knowledge of the topics of this guide, we suggest consulting the following
documents:
Banco Mundial Sinergia Estado-Sociedad Civil en pro de la rendición de cuentas: lecciones para el
Banco Mundial. 2004 disponible en:
http://wwwwds.worldbank.org/external/default/WDSContentServer/WDSP/IB
/2004/07/26/000090341_20040726144224/Rendered/PDF/29701.pdf
Luis Fernando Velásquez Leal. “Interacción entre las Entidades Fiscalizadoras Superiores y la Ciuda –
danía: Desarrollo, lecciones aprendidas y desafíos de la participación ciudadana en el control fiscal en
América Latina” publicado en:
Entidades Fiscalizadoras Superiores: Responsabilidad para el Desarrollo. INTOSAI –GIZ.
Editorial Nomos. Alemania. 2013
Mikel Barreda “La calidad de la rendición de cuentas en las democracias latinoamericanas”. Ponencia
presentada en el X Congreso de la Asociación Española de Ciencia Política -2011. Página 3. 2011.
Gerardo Sergio Bonilla Alguera. “Modelos de Democracia y Rendición de Cuentas: la ventaja de una
concepción deliberativa de la democracia”, en:
http://www.ciesas.edu.mx/diplomado/finales/modelos%20de%20
democracia%20y%20rendici%F3n%20de%20cuentas.pdf.
INTOSAI GOV 9160. “Fortaleciendo la Buena Gobernabilidad de los Bienes Públicos: Principios Funda –
mentales para su implementación”.
INTOSAI GOV 9100. Guidelines for Internal Control Standards for the Public Sector, disponible en
http://www.intosai.org/issai-executive-summaries/view/article/intosai-gov-9100-guidelines-for-internal-control-stan-
dards-for-the-public-sector.html
ISSAI 20. “Principios de transparencia y rendición de cuentas” visitar: es.issai.org/media/14499/issai_20_s_.pdf
ISSAI 21 “Principios de transparencia y responsabilidad: Principios y Buenas Prácticas” disponible en:
es.issai.org/media/14503/issai_21_s_.pdf
Iván Darío Gómez Lee en “Control Fiscal y Seguridad Jurídica Gubernamental”. Universidad Exter –
nado de Colombia. Bogotá, 2006, pág. 476.
OLACEFS. Comisión Técnica de Participación Ciudadana. “Participación ciudadana en el control fiscal:
Buenas prácticas para el fortalecimiento de las relaciones entre las EFS y la Ciudadanía”. 2012. Pág. 23
y ss. OLACEFS – Comisión Técnica de Participación Ciudadana –CTPC. En:
http://www.olacefs.com/Olacefs/
ShowProperty/BEA%20Repository/Olacefs/uploaded/content/category/20121105_Informe_Completo.pdf
Principios sobre Rendición de Cuentas – Declaración de Asunción -2009, disponible en: http://www.olace-
fs.com/Olacefs/ShowProperty/BEA%20Repository/Olacefs/Documentos/2009/DOC_200910_01
Programa de las Naciones Unidas para el Desarrollo –PNUD. “Promover la rendición de cuentas social:
De la teoría a la práctica” – 2010, disponible en:
http://www.undp.org/content/dam/undp/library/Democratic%20
Governance/OGC/dg-ogc-Fostering%20Social%20Accountability-Guidance%20Note-ES.pdf.pdf
Sergio García y Cristina Cobos. “Entre la virtud y la incongruencia: rendición de cuentas y transparen –
cia en las organizaciones de la sociedad civil. Pág. 109. En: http://biblio.juridicas.unam.mx/libros/6/2500/9.pdf

82 | Supreme Audit Institutions and Accountability
ANNEX 1
DEClARATION OF ASUNCIÓN ACCOUNTABIlITY PRINCIPlES
The XIX General Assembly of the OLACEFS met in Asunción, Paraguay. Considering that:
1. Accountability is a fundamental aspect for the countries ́ governance (understanding gover –
nance as the capacity of governments to effectively use public funds in order to satisfy com –
mon needs) and constitutes a principle of public life, through which the public officials to
whom the will of the people is deposited are obliged to report, justify and be publicly held to
account for their actions. It is constituted by linked political, social and judicial mechanisms
of control in the form of exchange networks.
2. The existence of effective and robust mechanisms of accountability is essential to enhance
social trust and is one of the most important challenges for modern States. The political and
legal mechanisms of accountability act as indicators that allow amending and improving pub
–
lic policies and institutional practices, whether displacing or punishing public officials who
incur in illegal actions or establishing channels for communication that allow the centers of
decision – making to have an adequate understanding of the demands and needs of the people.
Well – functioning accountability channels act as immediate indicators that allow the govern
–
ment to change behavior or amend policies without having to wait for the verdict of the elec –
torate. Thus, accountability is a retrospective process, but also a forward – looking process,
and is realized on the basis of professional, financial, transparency, austerity and efficiency
criteria; and also of constitutional, legal and moral reasons.
3. It is important to mark that the function of accountability must not be reduced to a simple
formal auditing, but it must be seen as a way of institutionalizing more transparent and re
–
flexive decision – making processes, that are invariably translated in better – quality policies
and public decisions.
4. In this context, the Supreme Audit Institutions (SAIs) play a key and unavoidable role in the
accountability process and have a fundamental role in the construction of people’s knowledge
of what the government has done during the mandate conferred by society to effectively use
public funds, and in legitimizing public action.
5. The SAIs have tools to explain the administration of public funds by institutions and their
leaders, and to hold entities to account and present reports to the Congress and the citizens.
On the other hand, they can have a leading role in the promotion and strengthening of the
practice and culture of accountability, by virtue of which, it is of paramount importance to
strengthen their independence, resources and abilities; and, at the same time, it is necessary
that they perform actions that allow them to become an example for other entities in the field
of public administration and accountability.
6. In the contemporary world, there are forces that propel a stronger action from governments
and SAIs to improve accountability. The ongoing and accelerated changes that mankind faces
as a result of globalization and the changes in technology make it easier to know how the
government is administering public funds. At the same time, the dissatisfaction of society
due to more complex unanswered demands, imbalances in public action, corruption, political
inaction and impunity, have caused a growing discredit of politicians and distrust in the insti
–
tutions of a more complex and plural State.

Strengthening external control in Latin America | 83
7. The process of economic and social development has brought about legal changes and a pro –
cess of State reform that seeks to adjust and respond efficiently to each country’s needs. The
initial fiscal position for Latin America, characterized by recurrent deficits and high levels of
indebtedness, forces public officials to administer limited resources in a better way. To ex
–
plain their use and the results achieved is a key aspect for building trust in public institutions
and for the rule of law in the countries of the region.
8. Certain conditions must be met for the accountability process to work perfectly:• An integrated accountability system. The SAIs are part of the accountability system and
need to interact with different agencies at the same level (State agencies that have the
mission of monitoring other agencies of the State) and agencies at different levels (players
like civil society, the press or the electorate that exercise control on the State). At different
levels, the SAIs must inform the citizens and the different organizations about the admin
–
istration of the government; and, at the same level, the Congress, and other agencies or
institutions like the press or the Judicial Power. These control agencies and players that act
at the same level and at different levels, do it in the formal and informal level.
• The development of information tools and systems. The access to public information is
one of the strongest claims of society because of the difficulties that the citizens generally
face to easily access to public information. The difficulties that the press, the civil society
and the people in general face to access to the information produced by the State represent
one of the main obstacles for an effective accountability policy. Transparency appears as an
important precondition to exercise accountability (transparency is related to the availabil
–
ity of clear and reliable information, and the accountability of the activities of the govern –
ment in relation to the design, the execution and the results of public policies).
• A legal framework that allows to report on the results of the administration and perfor
–
mance of the leaders, officials or institutions; and to verify compliance and punish non
– compliance, taking into account the justification and explanation of said results or per
–
formance in a truthful, complete and timely way becomes the raw material without which
accountability is not possible.
9. The OLACEFS, in its Constitutive Act, establishes the respect for the legal system of each na –
tion, to make their own decisions regarding the control and audit systems.
It agrees to adopt and disseminate the following 8 accountability principles, which are important
for good governance, and which constitute a guide for the members of the OLACEFS to promote the
adequate exercise of accountability:
1.
Accountability is the basis of good governance. The relationship between the political
power and the citizens must have mechanisms that allow an interaction that will ensure that
the governments respond to the interests of the people they represent. The SAIs, as special
–
ized entities in charge of the supreme auditing of public finances, together with the govern –
ment and other players, must monitor the correct functioning of the accountability system,
that allows the establishment and the operation of robust accountability mechanisms that
promote the strengthening of institutions, the people’s trust, the rule of law in the countries,
the fight against corruption, the development of public policies that address the needs and
demands of society in the best possible way; and, in general, increase the governance and in
–
tegrity levels. The SAIs must ensure that accountability does not become a mean in itself, but
that it becomes a means to achieve the supreme goal of good governance, which is to procure
long – lasting well- being and progress to the people.

84 | Supreme Audit Institutions and Accountability
2. Obligation of reporting and justifying. Every public official has the obligation of publicly
reporting and justifying their decisions in a clear and complete way. The assessment of goals
and impacts is a healthy results monitoring practice. The citizens, the control agencies and
the public authorities must have the capacity to demand explanations in such a way that a
dialogue that allows to establish reflexive processes of decision – making and public policies
assessment, the use of public funds and public service integrity (correct, honorable and ad
–
equate fulfillment of public service) that ensure the highest possible levels of well- being for
the people, can be established.
3. Integrity of the accountability system. The accountability system is constituted by a diver –
sity of social players that interact both at an interinstitutional and social level. Both the SAIs
and the governments will be responsible for the existence of a frequent and fluid coordination
among the different players. Moreover, the SAIs must enhance the benefits of the interaction
between the different players and promote that each one exercises its role, in an integrated
way, for the optimum functioning of the accountability system.
4. Information transparency. The publicity of public action is a fundamental premise of trans –
parency, for which reason the information presented to the effects of accountability must be
reliable, relevant, clear, accessible, comprehensible, complete, measurable, verifiable, timely,
useful and public for the citizen, promoting the use of different means to communicate it, with
the purpose of achieving an adequate diffusion of the information to the parties involved. The
control entities should promote that the information presented by the institutions and public
officials have the mentioned characteristics. Furthermore, the SAIs will promote the inten
–
sive use of technology and innovative means of communication, not only to achieve access
to information, but also for transnational effects that allow a more efficient and transparent
public administration. Moreover, the SAIs will promote the development and implementation
of regulations, systems, methods and indicators that allow conducting ongoing assessments
and evaluations on public administration and accountability.
5. Sanction in the event of non – compliance. Given that punishment is an inherent aspect of
accountability, the parties that demand accountability must be capable of implementing and
requesting before the competent authorities the punishment corresponding to public officials
that have not performed their duties or that have not fulfilled their obligations, taking, for that
purpose, some factors into account, such as, the hierarchy and the duties of the official, the
impact of his/her administration, the implicit materiality in his/her actions, the repetition or
reiteration of actions.
6. Active Citizen Participation. The civil society has the capacity of organizing itself to exercise
citizen control. It actively and frequently participates as part of the accountability system (so
–
cial accountability), in the control of the legality and the efficient use of public funds. The SAIs
shall strengthen their strategies, links and mechanisms of communication and interaction
with the society, with the purpose of effectively involving them in the accountability systems
that are being developed in the region; they will train the officials appropriately so that they
are true “accountability agents” before the people; contribute to the development of an insti
–
tutional framework that provides the adequate opportunity and effectiveness in the access
the society has to relevant state information; encourage more governmental transparency;
and carry out the necessary actions to enhance public knowledge on the logic that governs
the whole accountability system, so that the people may adequately exercise their role in the
system.

Strengthening external control in Latin America | 85
7. Complete legal framework for accountability The SAIs will ensure the effective implemen –
tation, strengthening and ongoing update of a complete legal framework that shall perma –
nently govern accountability and that includes, among other aspects, regulations on the as –
sessment of the administration of public agencies, of access to public information, of internal
control, and of fight against corruption and sanction.
8. leadership of the SAIs. The SAIS must promote efficient accountability principles, systems,
better practices and mechanisms; and be watchful, together with the government, other agen
–
cies and the society of their good performance and ongoing improvement, through concrete
actions to contribute to strengthen the system, in order to achieve good governance. To exer
–
cise said leadership, the SAIs shall strengthen their strategies, their abilities and resources,
and shall procure national and international cooperation and alliances with different players,
that will allow them to share knowledge and experience, and enhance the potentialities of
this subject.

86 | Supreme Audit Institutions and Accountability
ANNEX 2
RESEARCH PARTICIPATINg SAIs INSTITUTIONAl REFERENCES
In a very special way, an acknowledgement to the work done by the SAI’s institutional references
which led within each one of their entities, the information gathering, compilation and provision,
key to the implementation of this research project, during its initiating phase as well as its validation.
Auditoría general de la Nación de Argentina
Paulino R. Caballero
Gerencia de Control de la Cuenta de Inversión
Auditoría general de Belize
Dorothy Bradley
Auditora General de Belize
Contraloría general del Estado Plurianual de Bolivia
Julio Carlos Guerra Villaroel
Encargado de Normatividad y Calidad
Contraloría general de la República de Chile
Patricia Arriagada Villouta
Subcontralora General
Contraloría general de la República de Colombia
Carlos Augusto Saavedra
Director Oficina de Planeación
Contraloría general de la República de Costa Rica
Martiza Sanabria Masís
Jefe Unidad de Gobierno Corporativo
Contraloría general de la República de Cuba
José Luis Nicolau Cruz
Contralor Asesor de la Contraloría General
Corte de Cuentas de la República de El Salvador
Gladys Celina Gálvez
Subdirectora del Centro de Investigación y Capacitación CINCAP
Contraloría general de Cuentas de guatemala
César Armando Elías Ajcá
Director – Oficina de Cooperación Internacional

Dirección de Apoyo Institucional.

Strengthening external control in Latin America | 87
Tribunal Superior de Cuentas de la República de Honduras
Dulce María Umanzor Mendoza
Jefe de la Dirección de Fiscalización de Ingresos
Auditoría Superior de la Federación
Benjamín Fuentes Castro
Secretario Técnico del Auditor Superior de la Federación
Contraloría general de la República de Panamá
Jorge L. Quijada V.
Coordinador de Rendición de Cuentas
Contraloría general de la República del Paraguay
Juan Carlos Cano Cabral
Director General de la Unidad de Planificación e Informes
Contraloría general de la República del Perú
Fernando Ortega Cadillo
Gerente del Departamento de Cooperación

y Prevención de la Corrupción.
Oficina del Contralor de Puerto Rico
Edgardo Castro Rivera
Director Ejecutivo de la Oficina de Prevención y Anticorrupción
Tribunal de Cuentas de la República Oriental de Uruguay
Cr. Omar Zooby
Director General de la División de Auditoría
Contraloría general de la República Bolivariana de Venezuela
Basilio Jáuregui
Director General Técnico.

88 | Supreme Audit Institutions and Accountability
Consult or internacional.  Ha asesor ado el diseño  y 
ejecución  de estr ategias  institucionales  y sociales 
par a el  fortalecibient o de  la participación  ciudadana 
en  el  contr ol fiscal   y  la  rendición  de cuentas  desde la 
p ers p ectiv a   de  la s  Entid ad es  Fis c a li z a d ora s 
Superior es, financiados  por la Agencia  alebana   de 
Cooper ación Técnica-   GIZ  y el  Banco  Mundial,  en 
apo yo  a la  Or ganización  Latinoabericana  y del  Caribe 
Lu is F ern an do  Velá sq u ez L ea l  
d e  Entid ad es  Fis c a li z a d ora s  Su p erio re s  –O LA CE FS,  y  la   O rg a n iz a ció n  
Centr oabericana  y del  Caribe  de Entidades  Fiscalizador as Superior es – OC CEFS. 
Ha  desarr ollado  betodologías   y  pedagogías  para el  ejer cicio  del buen  gobierno  a 
ni vel  local  adebás  del diseño  y ejecución  de  progr abas  innovador es en  el cabpo  del 
desarr ollo hubano  en cont ext os  de  alta  cobplejidad  econóbica, política y social.  Ha 
participado  cobo investig ador  de la Red  de Expert os Iber oabericanos  en 
Fiscalización. 
Ha  escrit o búltiples  artículos acadébicos  y participado  en diversas  investig aciones 
e n tr e   la s  qu e  cu en ta n :  “C iu d ad an ía   y  Con tr o l  Fis c a l:  Una  ex p erie n cia   de 
participación  ciudadana en el contr ol institucional  en Colobbia  y Hondur as”; 
“Debocr atización,  visibilidad  y transpar encia de las  audit orías  gubernabentales: 
inno vaciones  y resultados  de una  alianza  estratégica  entre el  Tribunal  Superior  de 
C uentas,  organizaciones  de la sociedad  civil  e instituciones  auditadas en Hondur as”; 
“Int eracción  entre las  Entidades  Fiscalizador as Superior es y la  ciudadanía: 
Desarr ollos, lecciones  aprendidas  y desafíos  de la participación  ciudadana en el 
contr ol fiscal  en Abérica  Latina 2007-2012”;  y el  “Índice  de Acceso  a la  Inf orbación 
Pr esupuestal  2011: una herr abienta  para bejor ar la eficiencia  del gast o público,  el 
acceso  a la  inf orbación  y  el  contr ol ciudadano  sobre el  presupuest o territ orial  en 
Colobbia ”,   y  entr e otr os. 
A ctualbent e se  desebpeña  cobo direct or  ejecuti
vo  de  la Corpor ación Acción 
Ciudadana  Colobbia – AC-Colobbia,  organización  civil,  que  trabaja  en la pr oboción 
y  consolidación  de la debocr acia ibpulsando  el desarr ollo de iniciati vas  en  las  áreas 
de  ciudadanía  y contr ol fiscal,  y buena  gobernanza  a ni vel  int ernacional,  y der echos 
hubanos,   y cultur a de  paz  y reconciliación  en Colobbia. 
E-bail:  [email protected] 
www . ac-colobbia.or g 
A v. Carr era 19  No  35 – 55
Bogotá  D. C.  – Colobbia.
T eléf ono  +57  1 743  3818  – 743  3819
Generando un terreAno común para el fAortalecimiento delA control externo eAn  América Latina
 Las Entidades biscalAizador
as Superiores y la Rendición dAe Cuentas. 
Consultor internacional.  Ha asesor ado el diseño  y 
ejecución  de estr ategias  institucionales  y sociales 
par a el  fortalecibient o de  la participación  ciudadana 
en  el  contr ol fiscal   y  la  rendición  de cuentas  desde la 
p ers p ectiv a   de  la s  Entid ad es  Fis c a li z a d ora s 
Superior es, financiados  por la Agencia  alebana   de 
Cooper ación Técnica-   GIZ  y el  Banco  Mundial,  en 
apo yo  a la  Or ganización  Latinoabericana  y del  Caribe 
Lu is F ern an do  Velá sq u ez L ea l  
d e  Entid ad es  Fis c a li z a d ora s  Su p erio re s  –O LA CE FS,  y  la   O rg a n iz a ció n  
Centr oabericana  y del  Caribe  de Entidades  Fiscalizador as Superior es – OC CEFS. 
Ha  desarr ollado  betodologías   y  pedagogías  para el  ejer cicio  del buen  gobierno  a 
ni vel  local  adebás  del diseño  y ejecución  de  progr abas  innovador es en  el cabpo  del 
desarr ollo hubano  en cont ext os  de  alta  cobplejidad  econóbica, política y social.  Ha 
participado  cobo investig ador  de la Red  de Expert os Iber oabericanos  en 
Fiscalización. 
Ha  escrit o búltiples  artículos acadébicos  y participado  en diversas  investig aciones 
e n tr e   la s  qu e  cu en ta n :  “C iu d ad an ía   y  Con tr o l  Fis c a l:  Una  ex p erie n cia   de 
participación  ciudadana en el contr ol institucional  en Colobbia  y Hondur as”; 
“Debocr atización,  visibilidad  y transpar encia de las  audit orías  gubernabentales: 
inno vaciones  y resultados  de una  alianza  estratégica  entre el  Tribunal  Superior  de 
C uentas,  organizaciones  de la sociedad  civil  e instituciones  auditadas en Hondur as”; 
“Int eracción  entre las  Entidades  Fiscalizador as Superior es y la  ciudadanía: 
Desarr ollos, lecciones  aprendidas  y desafíos  de la participación  ciudadana en el 
contr ol fiscal  en Abérica  Latina 2007-2012”;  y el  “Índice  de Acceso  a la  Inf orbación 
Pr esupuestal  2011: una herr abienta  para bejor ar la eficiencia  del gast o público,  el 
acceso  a la  inf orbación  y  el  contr ol ciudadano  sobre el  presupuest o territ orial  en 
Colobbia ”,   y  entr e otr os. 
A ctualbent e se  desebpeña  cobo direct or  ejecuti
vo  de  la Corpor ación Acción 
Ciudadana  Colobbia – AC-Colobbia,  organización  civil,  que  trabaja  en la pr oboción 
y  consolidación  de la debocr acia ibpulsando  el desarr ollo de iniciati vas  en  las  áreas 
de  ciudadanía  y contr ol fiscal,  y buena  gobernanza  a ni vel  int ernacional,  y der echos 
hubanos,   y cultur a de  paz  y reconciliación  en Colobbia. 
E-bail:  [email protected] 
www . ac-colobbia.or g 
A v. Carr era 19  No  35 – 55
Bogotá  D. C.  – Colobbia.
T eléf ono  +57  1 743  3818  – 743  3819
Generando un terreAno común para el fAortalecimiento delA control externo eAn  América Latina
 Las Entidades biscalAizador
as Superiores y la Rendición dAe Cuentas. 
Luis Fernando Velasquez Leal
International Consultant. He has given advise on
the design and implementation of institutional and
social strategies to strengthen citizen participation
on fiscal control and accountability, from the
point of view of Supreme Audit Institutions – SAI,
financially assisted by the German Agency of Technical Cooperation – GIZ and
the World Bank, to support SAIs of Latin America and Caribbean, (OLACEFS)
and Central America (OCCEFS).
Mr. Velasquez has developed not only methodologies and training abilities
to exercise good governance but he has also designed and implemented
innovative programs in the field of human development within high economical,
political, and social complexity contexts. He has participated as a researcher in
the Fiscal Ibero – American Expert Network.
He has written numerous academic articles and has participated in diverse
researches, among which stand out: “SAIs and Accountability: Creating a
common ground for external control strength in Latin America”; “Citizenship
and Fiscal control: An experience of citizen participation in Institutional
Control in Colombia and Honduras”; “Democracy, visibility, and transparency
of governmental auditing in Honduras: innovations and results of a strategic
alliance among the SAI, civil society organizations, and audited institutions”;
“ Interaction between SAIs and Citizens: Development, lessons, and challen
ges
of citizen participation in Fiscal Control of Latin America 2007 – 2012”; and
“ The Access Index for Budgetary information 2011: A tool to improve public
expending efficiency, access to information, and citizen control over budget of
the administrative areas in Colombia”.
Today, he is the Executive Director of Corporation Accion Ciudadana Colombia
– AC Colombia, a civil organization working to promote and consolidate
democracy by encouraging initiative development in topics related to human
rights, peace culture, and reconciliation in Colombia, and good governance
and better relationships between citizens and SAIs, at the international context.
E-mail: [email protected]

www.ac-colombia.org
Av. Carrera 19 No 35-55
Bogotá D.C. – Colombia
Phone +57 1 7433818 – 7433819

Strengthening external control in Latin America | 89
Abog ada,  especialista  en capacitación  de adult os 
acr editada  por la IDI/INb OSAI,  y en  tutoría  virtual, 
e xpedido  por el Institut o de  Estudios  Avanzados  para 
las  Américas  (INEAM),  la Secr etaría  Ejecuti va  par a el 
Desarr ollo Integr al de  la Or ganización  de los  Estados 
Americanos  (SEDI/OEA) y la  Iniciati va  de  Desarr ollo 
de  INb OSAI.
Docent e en  la Facultad  de Der echo  de la Uni versidad  de Buenos  Aires,  Argentina; 
capacitador a int erna  de la Audit oría  Gener al de  la Nación.
C ursó  el Posgr ado  en Der echo  Administr ativo  y Administr ación Pública  de la 
Uni versidad  de Buenos  Aires  y la  Maestría  en Audit oría  Gubernamental  de la 
UNS AM.
Becaria  de la Fundación  de Estudios  Contempor áneos (FUNDEC O), donde  trabajó  en 
el  desarr ollo de un:  “Manual  Práctico  para los  Municipios  – Aspect os Jurídico-    
Institucional” . 
Consult ora  contr atada  por el Consejo  Feder al de  Inversiones  de la República 
Ar gentina  para la  elabor ación de un  Ant eproyect o de  Código  Procesal  Constitucional 
par a la  Pr ovincia  de Juju y; y  Asesor a Leg al en  la Honor able Cámar a de  Diputados  de 
la  Nación  Argentina. 
Desde  el año  1993  se desempeña  en la Audit oría  Gener al de  la Nación  Argentina.
Entr e sus  publicaciones  y colabor aciones  se encuentr an: 
E n ca rá cte r  de  au to ra   “L as  E FS  y  la   Partic ip ació n  C iu d ad an a” 
http://iniciati vatpa.or g/2012/bibliot eca/?did=81
En  car ácter de  colabor adora: 
b ratado  de Der echo  Administr ativo  del  Dr. Agustín  Gordillo,  bomo  2, “La  Defensa  del 
Usuario  y del  Administr ado”.  Ed.  Fundación  de Der echo  Administr ativo.  (2006); 
“Le y de  Procedimient os Administr ativos  Nº19.549  Comentada  y Concor dada”,   a 
car go del  Dr. Agustín  Gordillo  .Ed. Lexis  Nexis  – Depalma.  (2006); 
“El  análisis  de casos  en el Der echo  Administr ativo ”.  Car los  Balbín  Director, Susana 
V eg a.  A car go  del  Capítulo  ref erido  a “Contr ol de  la Administr
ación  Pública ”. 
Ediciones  RAP. (2010).  
M ir ia m I nsu asti
 
Generando un terreAno común para el fAortalecimiento delA control externo eAn  América Latina
 Las Entidades biscalAizador
as Superiores y la Rendición dAe Cuentas. 
Abog ada,  especialista  en capacitación  de adult os 
acr editada  por la IDI/INb OSAI,  y en  tutoría  virtual, 
e xpedido  por el Institut o de  Estudios  Avanzados  para 
las  Américas  (INEAM),  la Secr etaría  Ejecuti va  par a el 
Desarr ollo Integr al de  la Or ganización  de los  Estados 
Americanos  (SEDI/OEA) y la  Iniciati va  de  Desarr ollo 
de  INb OSAI.
Docent e en  la Facultad  de Der echo  de la Uni versidad  de Buenos  Aires,  Argentina; 
capacitador a int erna  de la Audit oría  Gener al de  la Nación.
C ursó  el Posgr ado  en Der echo  Administr ativo  y Administr ación Pública  de la 
Uni versidad  de Buenos  Aires  y la  Maestría  en Audit oría  Gubernamental  de la 
UNS AM.
Becaria  de la Fundación  de Estudios  Contempor áneos (FUNDEC O), donde  trabajó  en 
el  desarr ollo de un:  “Manual  Práctico  para los  Municipios  – Aspect os Jurídico-    
Institucional” . 
Consult ora  contr atada  por el Consejo  Feder al de  Inversiones  de la República 
Ar gentina  para la  elabor ación de un  Ant eproyect o de  Código  Procesal  Constitucional 
par a la  Pr ovincia  de Juju y; y  Asesor a Leg al en  la Honor able Cámar a de  Diputados  de 
la  Nación  Argentina. 
Desde  el año  1993  se desempeña  en la Audit oría  Gener al de  la Nación  Argentina.
Entr e sus  publicaciones  y colabor aciones  se encuentr an: 
E n ca rá cte r  de  au to ra   “L as  E FS  y  la   Partic ip ació n  C iu d ad an a” 
http://iniciati vatpa.or g/2012/bibliot eca/?did=81
En  car ácter de  colabor adora: 
b ratado  de Der echo  Administr ativo  del  Dr. Agustín  Gordillo,  bomo  2, “La  Defensa  del 
Usuario  y del  Administr ado”.  Ed.  Fundación  de Der echo  Administr ativo.  (2006); 
“Le y de  Procedimient os Administr ativos  Nº19.549  Comentada  y Concor dada”,   a 
car go del  Dr. Agustín  Gordillo  .Ed. Lexis  Nexis  – Depalma.  (2006); 
“El  análisis  de casos  en el Der echo  Administr ativo ”.  Car los  Balbín  Director, Susana 
V eg a.  A car go  del  Capítulo  ref erido  a “Contr ol de  la Administr
ación  Pública ”. 
Ediciones  RAP. (2010).  
M ir ia m I nsu asti
 
Generando un terreAno común para el fAortalecimiento delA control externo eAn  América Latina
 Las Entidades biscalAizador
as Superiores y la Rendición dAe Cuentas. 
Miriam Insausti
Lawyer, expert in Adult training, accredited by IDI/
INTOSAI, and expert in virtual tutorials issued by
Advanced Studies Institute for Americas (INEAM),
the Executive Secretary for the comprehensive
development of the Organization of American
States (SEDI/OEA) ,and the Initiative for the Development INTOSAI.
She is a teacher at the Department of Law of the Universidad de Buenos
Aires, Argentina, and an internal trainer at the SAI of Argentina. She
entered graduated studies of Administrative Law and Public Administration
at Universidad de Buenos Aires, and she obtained a master degree in
Governmental Auditing at UNSAM.
She was an intern at Contemporary Studies Foundation where she worked
in the development of a “Practical Guide for municipalities – Legal and
institutional aspects”.
She was also a Consultant hired by the Investment Federal Council of
Argentina for the development of a Draft for a Procedural and constitutional
Code for the province of Jujuy, and was a Legal Consultant for the Congress
of Argentina. From 1993 and up to day she is working for the SAI of Argentina.
Among her publications and contributions:
As author
“SAIs and Citizen Participation”
http://iniciativatpa.org/2012/biblioteca/?did=81
As a contributor:
“Treatise of Public Law” of Dr Agustin Gordillo, Volumen 2, “Defense of the
User and the Governed”. Edited by Fundacion de Derecho Administrativo.
(2006); Law of Administrative Procedures Nº19.549 commented and agreed.
Dr Agustin Gordillo. Edited by Lexis Nexis – Depalma. 2006; “Analysis of cases
in Public Law”. Carlos Balbin, Director, Susana Vega. In charge of Chapter
related to “Control Public Administration”. Edition RAP. (2010).

i
n order to facilitate understanding of the accountability of governmental, legisla –
tive and citizens, and expand the scope of application of the principles of accountabil –
ity contained in the Declaration of Asuncion, 2009, this publication provides a new
perspective accountability from Supreme Audit Institutions, OLACEFS members. Also includes two technical tools: Guide to the implementation of the principles of
accountability of the Asuncion Declaration and the Guidelines for public accountability

of SAIs to citizenship. Both instruments are based on the recognition of the best practices developed in
eighteen countries of Latin America. These tools propose actions to be implemented by
governments and SAIs in order to promote efficiency in accountability of governmental
entities presented to external control entities, and from theses entities toward the legisla
–
tive branch. Theses instruments also facilitate the knowledge of institutional dynamics on
accountability on behalf of civil organizations and citizens, who are able to generate an
opinion with real information, which in turn allows a public judgment based on admin
–
istration results.