Cooperando N°43 (Ingles)


17th Nov 2022

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Newsletter of the Latin American and Caribbean Organi-zation of Supreme Audit Institutions
Issue No. 43 January – March, 2022 Lima, Peru
Nelson Shack Yalta
President of OLACEFS
After a time of transition that began with virtual meetings, then hybrid meetings and culminating with face-to-face events, it is important to highlight the
continuous work of OLACEFS members, who through this edition of the
Cooperando Newsletter, present varied initiatives aimed at strengthening public auditing and the development of their countries in the region.
I invite the reading public to learn about the latest work carried out by OLACEFS
bodies, such as the training initiatives of the CCC, the development of the next
Board of Directors of the Regional Organization, the activities of the GTG, the
meetings promoted by the CPC, the new proposals of the CTPBG, and much
more, as well as the news within the SAIs and the sub-regional groups OCCEFS
and EFSUR. Therefore, we can proudly say that OLACEFS and its members continue on the path to achieve their institutional objectives.
“Generating public value with good auditing practices”

Newsletter of the Latin American and Caribbean Organi-zation of Supreme Audit Institutions
Editorial OLACEFS NewsSAI News
OCCEFS and EFSUR Activities
OLACEFS and SDGUpcoming Agenda 13

Regional Contest on
Good Governance – CTPBG
The Technical Commission on Good Governance Practices, chaired by
Mr. Jesús Rodríguez, invites public officials of the OLACEFS Audit Institutions to participate in the 2022
Edition of the Regional Contest on Good Governance.
The theme selected for this edition is
“Citizen participation in corruption
prevention”, which arose in response
to a real demand from citizens for
greater participation in public affairs
that is based on the need to control
the resources of the treasury in the face of increasingly serious acts of
corruption and the permanent economic crises -local and global- faced by countries. OLACEFS conceives citizen participation as a fundamental necessity for
strengthening democracy and the
fight against corruption, and
therefore as a strategic ally that can
contribute significantly to the process,
quality and impact of institutional
Through the Regional Contest on Good Governance, the CTPBG invites to reflect
on citizen participation in the prevention of corruption and how, from an active
role, they can contribute to achieve greater impact to the work developed by Supreme Audit Institutions.
The contest is open to all officials of OLACEFS member SAIs. The works may be
uploaded at by clicking on the “Regional Contest on
Good Governance” icon, with a deadline for submission by July 15, 2021. For more information, go to the 2022 Contest Rules:

More SAIs join in assessing the integrity of their organizations
Within the framework of the Projects carried out by the CTPBG, led by Mr. Jesús
Rodríguez, President of the General Audit Office of Argentina, on March 17,
twelve officials from the SAIs of Mexico, Puerto Rico and Argentina held a
videoconference to discuss the importance of the IntoSAINT Tool and to organize
the face-to-face workshop to be held in Puerto Rico.
The meeting was attended by the Comptroller of Puerto Rico Yesmín M.
Valdivieso and several of her officials. Juan José Ramirez Gutiérrez and Paola
Romero Gorrostieta for the SAI of Mexico and Miriam Insausti in her capacity as
CTPBG liaison also participated.
IntoSAINT is a tool for Integrity Self-Assessment that allows to perform a risk analysis
and evaluate the maturity level of internal control systems, in order to identify
measures aimed at strengthening integrity management, which makes it an
effective instrument to generate or strengthen an integrity policy in SAIs.
The CTPBG conceives integrity as an indispensable element for SAIs, since it makes
it possible to establish and maintain trust between SAIs, audited entities and
society. In turn, it also contributes to strengthening the integrity policies of governmental entities.
Two videoconferences are already planned with the SAIs of Panama and Venezuela. The implementation of these three workshops would make OLACEFS the first INTOSAI region in which 100% of its SAIs have assessed the integrity of their organizations.
Virtual meeting with the participation of the SAIs of Argentina, Mexico and
Puerto Rico.

The Olacefs Capacity Building
Committee (CCC) publishes the 2022-2024 Training Plan, a document that
includes the provision of training actions for the triennium.
In 2021, the Brazilian Union Court of
Accounts (TCU), in charge of the CCC presidency, conducted the 3rd Training Needs Diagnosis, which resulted in said
plan. The document begins by presenting
the activities carried out in the triennium 2019-2021, with special emphasis on
compliance with the provisions of the 2019-2021 training plan. It then summarizes the needs assessment conducted in 2021 for the 2022-2024 triennium. Finally, in the third chapter, it
presents the training offers for the next
three years. In addition, the document with the complete report of the Training
Needs Assessment is attached to the
Training Plan, for a more detailed consultation of each SAI.
We invite the SAIs of the region to know in
detail the different training activities of the CCC for the next triennium and to
what extent they contribute to the
improvement of the SAIs of the OLACEFS community.
CCC announces OLACEFS Capacity Building Plan 2022-2024

CCC informs the calendar of virtual courses 2022
The OLACEFS Capacity Building Committee (CCC), with the objective of
continuing to support Supreme Audit Institutions (SAIs) in the creation and
development of their professional and institutional competencies, informs about
the calendar of courses and workshops that will be developed during the year 2022.
There will be 44 different courses/activities offered by 11 SAIs (Argentina, Brazil, Chile, Colombia, Costa Rica, Ecuador, Guatemala, Mexico, Peru, Venezuela and HTC Buenos Aires), which will be available for OLACEFS member SAIs.
To see the calendar, access the OLACEFS portal: ara-2022/
Courses from March to May.

Upcoming OLACEFS Board of Directors meeting
Between April 21 and 22, 2022, in Valparaíso city, Chile, the LXXIV OLACEFS
Governing Board Meeting will be held, which will be attended by heads and
delegates from more than 10 SAIs from Latin America and the Caribbean.
Valparaiso is a city, commune and port of Chile, is the capital of the province and
region of Valparaiso. It is the historical, administrative, institutional and university center of the conurbation known as Gran Valparaíso, which forms together with
the communes of Viña del Mar, Quilpué, Villa Alemana and Concón. This is one of the three most populated Chilean cities. Due to its architectural wealth developed mainly at the end of the 19th century, in 2003 its historic center was declared a World Heritage Site by UNESCO,
becoming the third Chilean site protected by the international organization, after the Rapa Nui National Park and 16 churches in Chiloé.
During the development of the OLACEFS Board of Directors, relevant topics for the
Organization will be discussed, such as the progress of the development of the
strategic plan, 2021 activity reports of the different OLACEFS bodies and working
groups, the final report of the Working Group on Public Works Auditing, the new
memorandums of understanding to be signed by the Organization, among others.
Although the event will be in person, it will be transmitted via streaming for those interested.

Presentation of the Results of the Coordinated Audit of ACPAM’s Mining Environmental
On March 7, the OLACEFS Working Group on Public Works Auditing (WGPA) presented the results of the Coordinated Audit of Mining Environmental Liabilities
(AC PAM) at the side event “Pressures on Biodiversity and Ecosystems: Towards a
correct sustainable management of mining environmental liabilities”, delivering
the conclusions of this work carried out by 14 SAIs of OLACEFS between 2019 and 2021, within the framework of the Fifth Meeting of the Forum for Sustainable
Development in Latin America and the Caribbean, at the side event “Pressures on
Biodiversity and Ecosystems: Towards a correct sustainable management of mining environmental liabilities”.
This Coordinated Audit seeks to generate in each of the governments involved,
regulatory frameworks and institutional public policies that allow defining
environmental regeneration standards, allocate resources to finance initiatives
related to MAPs, promote access to environmental data, develop inventories of
MAPs and strengthen mechanisms for monitoring and evaluation of SDGs. The event was also attended by the Economic Commission for Latin America and
the Caribbean (ECLAC), the German Cooperation through the Deutsche
Gesellschaft für Internationale Zusammenarbeit (GIZ) and the German Federal
Institute for Geosciences and Natural Resources (BGR), the Association of
Ibero-American Geological and Mining Services (ASGMI) and the Ibero-American Federation of the Ombudsman (FIO).

Presentation of the Gender Equality and Non-Discrimination Policy
the president of the GTG, Mr. Jorge Bermúdez, who gave an overview of the Policy
on Equality and Non-Discrimination and highlighted the challenge of reinforcing our
commitment to this matter, as well as to the Sustainable Development Goals, in order to contribute to achieving substantive equality in the region.
The activity brought together panelists from different SAIs who led the axes that
make up the Policy. The first to speak was Dr. Camilo Benítez, Comptroller General of the Republic of Paraguay, who presented the Ethical Culture axis. He was followed
by Ms. Graciela de la Rosa, Auditor General of Argentina, who presented the Organizational Culture axis. Next, Ms. Nelly Salvo, Secretary General of the Office of
the Comptroller General of the Republic of Chile, explained the People
Management axis. The fourth axis on Sexual/Labor Harassment/Harassment was
presented by Diana Marcos, Minister of the Court of Accounts of Uruguay. She was
followed by Mr. David Colmenares, Auditor Superior de la Federación of Mexico, who presented the Inclusion axis. And finally, the Audit Functions axis was presented
by Ms. Yesmín M. Valdivieso, Comptroller of the Office of the Comptroller of the
Commonwealth of Puerto Rico. In closing, announcements were made on different milestones in gender issues at the organizational level, such as the opening of the second survey “Impact of the
COVID-19 pandemic on the staff of OLACEFS member SAIs”, the course on “Gender and Non-Discrimination”, and all SAIs were invited to participate in the next Coordinated Audit on violence against women. Watch video of the webinar:

In the framework of International Women’s Day, March 8, the Working Group
on Gender Equality and
Non-Discrimination (GTG) chaired by the Office of the
Comptroller General of the
Republic of Chile, held a
webinar in commemoration of this day, called “From
Saying to Doing: Gender Equality and
Non-Discrimination Policy”. The welcome was given by
Panelists of the webinar in commemoration of 8M.

The second survey “Impact of the COVID-19
pandemic on the staff of SAI members of the
staff of OLACEFS member SAIs” is now available
10 On March 8, in commemoration of International Women’s Day, the Gender Equality and Non-Discrimination Working Group (GTG) launched the second survey on the “Impact of the COVID-19 pandemic on the staff of OLACEFS member SAIs”, as a follow-up to the one conducted in 2020.
This survey is part of the work of the Gender, Inclusion and Diversity Observatory
(GID), which is responsible for coordinating and reviewing periodic studies on
gender, equality and non-discrimination at the national, Latin American and
Caribbean levels, and accompanying SAIs in the implementation of the OLACEFS
Policy on Gender Equality and Non-Discrimination.
The survey will be available from March 8 to April 8, in order to achieve the widest
possible participation and to be able to provide SAIs with a detailed and complete
analysis of how civil servants perceive the COVID-19 pandemic today.
If you would like to participate in this second completely anonymous survey on COVID-19 just click here:
(Available in Portuguese, English and Spanish).

TSC of Honduras, Full Member of the OLACEFS Capacity Building Committee
The Superior Court of Accounts (SCA) of the Republic of Honduras was appointed as a full member of the Capacity Building Committee (CBC) of the Latin American and Caribbean Organization of Supreme Audit Institutions (OLACEFS). The designation was communicated by Minister
Augusto Nardes, president of the Capacity Building Committee, in
the official letter
N°024/2021-OLACEFS/CCC titled
“SCA Honduras as full member of the CCC”, addressed to the SCA magistrate, Ricardo Rodríguez. In the same, he informed him of the record of appreciation for the participation of the SCA of
Honduras as an observer at the
Annual Meeting of the JAC,
which was held on November 29 and 30, 2021, in the city of Cartagena de Indias, Colombia.
In order to ensure the smooth running of the activities, the Chair of the CBC
requested the SCA to designate a technical liaison to accompany the work of the Committee.

Operational Plan 2022 of the Disaster Control Working Group
The committees, commissions and working groups of OLACEFS, as well as its
Presidency and Executive Secretariat, submit their respective Annual Operating
Plans (AOP) to the Board of Directors. This instrument makes it possible to clearly
establish the activities to be carried out during the year.
In 2022, the member SAIs of the WGPD will develop two initiatives approved in the
Regional Project for Strengthening External Financial Control for the Prevention and
Effective Fight against Corruption (GIZ): It is a short-term plan and is related to the strategic planning of the regional organization.
It is aimed at fulfilling the long-term Strategic Objectives, that is, the current OLACEFS Strategic Plan.
It concretizes what was established in the terms of reference of its creation.
It allows the follow-up of management, transparency and accountability of the activities of each working instance.
Integral Disaster Risk Management Audit Calculator (IDRM).
It will be a dynamic space for analysis, information and collective construction of knowledge for the SAIs of the region and interested public on the resources
allocated to the different stages of the integral cycle of risk management indicated
in the INTOSAI GUID 5330 will allow among other opportunities: to articulate the
information of the SAIs around an issue that by its systemic nature requires
strengthening the processes of planning and public management, to articulate the efforts of the different actors.
Public policies that promote the resilience of segments of the
population living in poverty, as well as those in vulnerable situations, will be audited in order to reduce their exposure and
vulnerability to climate-related extreme events and other economic, social, health and environmental disasters. The
above, from the perspective that corruption exacerbates the condition of these phenomena, as well as their effects in the face of the COVID-19 pandemic. Coordinated Audit of the Sendai Framework and Poverty
Reduction (SDG 1, Target 1.5)

OLACEFS 2022 Assembly
The XXXI Ordinary General Assembly of OLACEFS will be held on September 20-23, 2022, in Oaxaca de Juarez, Oaxaca, Mexico, a World Heritage City.
The technical discussions will address two topics of regional relevance: 1. “Auditing disaster risk reduction in the face of multiple threats in poverty, education and
health programs”, and 2. “Contribution of Supreme Audit Institutions to the fight against climate change”.
The agenda will include a report on the progress of the organization’s work, the
renewal of the leadership of the bodies that complete their term during the year, the exchange of knowledge and experiences on topics of interest to the membership, and the consolidation of existing technical cooperation ties.
The Superior Audit Office of the Federation of Mexico in coordination with the
Presidency and the Executive Secretariat of OLACEFS is preparing to have spaces
that allow an enabling environment for this great meeting.
The 2022 OLACEFS Ordinary General Assembly will be held in Oaxaca de Júarez, Mexico.

The 27th edition of the Fiscalizando Magazine is now available
Supreme Audit Institutions of Argentina, Cuba, Colombia, Mexico and Peru, as well as the associate members of Bahia and Bogota.
We invite you to access the Journal through the following link:
The Presidency of OLACEFS is pleased to announce the
availability of the 27th edition of the Fiscalizando Magazine, a publication that aims to share with member SAIs and the general
public the experiences and good practices, through research, that are carried out in the region on
public auditing and related issues,
in order to contribute to its development.
In this issue of the Fiscalizando Magazine you will find diverse topics such as internal communication, climate change,
disaster auditing, human rights, cost auditing, process mining and
mega projects.
We are grateful for the valuable contribution of the authors of the
articles from the full member

SAI Initiatives on Citizen Participation Issues
Within the framework of the activities of the Citizen Participation Committee, this year meetings were held with SAI members of the Committee, with the purpose
of exchanging experiences and learning about the initiatives being developed by the audit institutions within their respective institutions.
Exchange meeting between the Presidency of the Citizen Participation Commission, exercised by the Office of the
Comptroller General of the Republic of Peru, and the Office of
the Comptroller General of the Republic of Panama.
Participation of the General Audit Office of Argentina, on the upcoming initiatives to be developed, as well as the Course on Citizen Participation Strategies.
Within the framework of getting to know SAI projects, meetings were also held with the SAI of El Salvador and the Civil Association for Equality and Justice – ACIJ.On February 17, a meeting was held with
the SAI of Panama in which the participation
mechanisms being developed by the SAI of
Peru were presented
and a project of the SAI of Panama on citizen
oversight was presented, which it seeks to implement in
the short term. Also, on
February 21, coordination was made
with the Head of Citizen
Coordination meeting between
the Presidency of the Citizen Participation Commission and the General Audit Office of Argentina.

Course on Participation Strategies in SAIs
During 2021, the Committee developed the course “Training of trainers of participation strategies in SAIs”, in which more than 15 SAIs participated. Likewise,
one of the commitments of the course was that each of the participating SAIs could implement a first course on citizen participation within their SAIs. In February, the Chair of the Committee sent a circular communication to all
participating SAIs, inviting them to schedule their respective courses during the first
semester of the year. This, with the purpose of allowing their participants to take
part in the second edition of the course to be held this year. Some of the participating SAIs are already sharing the outline of what they will
develop within their SAIs and we invite the other SAIs to share basic information of
the course they will carry out. For all coordination, please contact
[email protected].
Participants of the course “Training of trainers on participation strategies in SAIs”.

17 At the invitation of the United Nations Office on Drugs and Crime (UNODC), in
December 2021 in Sharm El-Sheikh, Egypt, the Court of Accounts of the Union of Brazil participated in the event “The Role of Supreme Audit Institutions in
Preventing and Countering Corruption: The Way Forward”.
The objective of the meeting was to take stock of the first 2 years of
implementation of the Abu Dhabi Declaration and to explore the role of SAI
auditing in the fight against corruption with a focus on the use of information and communication technologies. During the 3rd panel of the conference, the TCU presented best practice experiences of the Court in the use of technology to prevent and combat
The debate served to discuss how the use of technologies can support SAIs to prevent, combat, present good practices and opportunities to reduce
corruption risks, through Information Technologies. Together with other entities, TCU-Brazil committed itself to elaborate and implement the “Practical Guide for
the Improvement of Labor Relationships between SAIs and SAIs of Brazil”.
TCU-Brazil presents experience of good practices at UN meeting on combating corruption
Participation of TCU-Brazil in the event “The Role of Supreme Audit Institutions
in Preventing and Countering Corruption: The Way Forward”.

Antônio Anastasia takes office as minister of TCU-Brazil
Antônio Augusto Junho Anastasia, the new Minister of the Court of Audit of the Union of Brazil (TCU), took office on February 3, 2022. In his speech, he promised
to serve the Brazilian population, now acting in the external control of public administration.
Anastasia assumes the vacancy left by Minister Raimundo Carreiro, appointed by
the President of the Republic, Jair Bolsonaro, to take charge of the Brazilian
embassy in Portugal. “The Court of Audit has a fundamental role in favor of
society, not only in the budgetary and financial issue, but in the success of public policies,” highlighted the new minister.
Born in Belo Horizonte (MG), son of Dante Anastasia and Ilka Junho Anastasia, the
minister holds a law degree from the Federal University of Minas Gerais, where he later became a professor and master in Administrative Law, with extensive
experience in public service. He was also Minister of State, Deputy Governor and Governor of Minas Gerais, as well as Senator of the Republic.
Minister Antônio Augusto Junho Anastasia

Office of the Comptroller General of the Republic of Chile strengthens UNCAC anti-corruption partnership under the OLACEFS-GIZ Anti-Corruption Project
The Office of the Comptroller General of the Republic of Chile (CGR Chile), with
funding and technical advice from the German Society for International
Cooperation (GIZ), within the framework of the “Regional Project for Strengthening
External Financial Control for the Prevention and Effective Fight against Corruption”
developed together with OLACEFS, began implementing the initiative
“Strengthening of the UNCAC Chile Anti-Corruption Alliance to strengthen its
impact, sustainability and replicability as a good practice in the fight against
corruption in the SAIs of the region”.
The UNCAC Chile Anti-Corruption Alliance is a cross-sectoral working group
composed of 32 public, private, multilateral, academic and civil society institutions.
Its main objective is to promote the implementation and dissemination of the United
Nations Convention against Corruption (UNCAC) through actions and strategies
that comply with its principles, in addition to strengthening the fight against
corruption and promoting transparency. Together with the United Nations
Development Program, the CGR has been leading this instance since its creation in 2012.
On the occasion of its tenth anniversary, the initiative aims to strengthen the work,
sustainability and replicability in the region of the UNCAC Anti-Corruption Alliance by improving its organizational structure and communication strategy. The next steps are the realization of an organizational and communication consultancy, the creation of a new web page based on innovative web
development technologies and the realization of workshops to promote the
Anti-Corruption Alliance as a good practice at the regional level. Additionally, as
chair of the Technical Commission against Transnational Corruption of OLACEFS
(CTCT), the CGR will incorporate this action to strengthen its development from a regional approach.
Learn more about the UNCAC Anti-Corruption Alliance here:

Training for the Delegation of the Office of the
Comptroller General of the Dominican Republic
From February 8 to 11, a high-level commission from the Office of the Comptroller
General of the Dominican Republic, headed by Deputy Comptroller Geraldo
Espinosa Pérez, visited the Office of the Comptroller General of the Republic of
Chile to observe best practices in internal controls and auditing, as well as the
strengths of the operations and processes model in that institution. The training was carried out in person and remotely, becoming the first on-site training visit
carried out after the beginning of the Pandemic in March 2020, highlighting an
impeccable compliance with the sanitary protocols imposed by the country of Chile and its SAI.
As a result of this exchange, the SAI of Chile was willing to provide, free of charge,
an audit system to carry out audits in its counterpart, the SAI of the Dominican
Republic, that is, the Integrated Audit Control System (SICA).
The importance of cooperation between the different comptrollers’ offices of the
region was highlighted, emphasizing that the sharing of experiences and good
practices between the two SAIs will be successively enhanced, in order to enrich
the internal institutional processes.
Visit of officials from the Office of the Comptroller General of the Dominican
Republic to the Office of the Comptroller General of Chile.

Hidroituango: a successful case in the recovery of public resources
The Hidroituango case is a milestone for the Office of the Comptroller General of
the Republic, since for the first time in the history of fiscal control in Colombia, $1.15 billion dollars were recovered, a particularly significant figure that is equivalent to one third of the value of the first subway line for Bogota, which has been estimated at $3.15 billion dollars.
The recovery of the multimillion dollar sum was achieved thanks to the tax ruling
issued by the Comptroller General’s Office against the 26 individuals and legal
entities responsible for the decisions that jeopardized the monumental project
that represents 17% of the country’s electricity demand.
The fiscal ruling, product of years of investigation, was issued within rigorous
technical and impartial standards, far from political calculations, as recognized by international auditing bodies such as INTOSAI and OLACEFS.
As stated time and again by the Comptroller General, Felipe Córdoba Larrarte,
“the rescue of an infrastructure work of this social magnitude was preferable to
the tortuous path of punishments imposed in the midst of a sea of procedures and jurisdictional doubts, being in this case safe the interests of the Nation, of Antioquia and of all Colombians”.
Now that the resources have
been recovered, the Comptroller General set in motion, as of the first week of March, a follow-up
committee that will guarantee
compliance with the schedule for
the start-up of Hidroituango and the generation of energy. “Not a
single peso of these resources
can be lost”, was the phrase used
by Córdoba Larrarte, when
initiating a preventive and
concomitant control exercise for
the proper use of the money
transferred by the insurance companies to EPM.
The Comptroller General of the Republic of Colombia recently visited the Hidroituango project.


Cuban auditing entity starts process to assess its management during 2021
The Office of the Comptroller General of the Republic of Cuba has begun the
process of evaluating its management during the past 2021 in all provinces, with the participation of its highest authorities and government representatives, as well
as in the directorates of its central structure.
In the analyses carried out in the provinces, emphasis was placed on the need to
fill vacant auditor positions, to continue improving their professionalism and
training in order to develop more in-depth and effective audits, as well as to expand the use of technology and information technology.
The meetings highlighted the growing presence of young auditors in the National Auditing System as a guarantee of the continuity of the profession and the
emphasis given to ethics and preventive work in every action carried out in the
fight against corruption and crimes against the economy.
In the fulfillment of the Work Objectives and the plan of control actions, the
commitment and dedication of auditors and comptrollers stands out, despite the limitations imposed by the Covid-19 pandemic, which made it possible to carry out the planned tasks and respond to the assigned missions.
Participation of authorities and government representatives in the
2021 management balance process of the Office of the Comptroller General of the Republic of Cuba.

Cuban Presidency approves control directives and objectives for 2022
The Cuban President, Miguel Díaz-Canel Bermúdez, approved through
Presidential Decree 366 the “Control Directives and Objectives for the year 2022”
to be fulfilled by the Office of the Comptroller General of the Republic this year,
in accordance with its mission assigned by the current Constitution.
Based on the fundamental mission of the Comptroller General’s Office to “ensure
the correct and transparent administration of public funds and the superior
control over administrative management”, the current Decree establishes four Strategic Objectives to contribute, with the contribution of its analysis, indications
and recommendations, to the fulfillment of the main Objectives, Goals and indicators defined in the National Economy Plan and the State Budget for 2022.
These four Strategic Objectives are: The Socialist State Enterprise; The control of the National Budget; The intensification of prevention and confrontation actions; and Attention to the National Auditing System.
The main control actions will be
organized from the selection of projects
that integrate programs defined in the National Economic and Social
Development Plan until 2030, oriented to the transparency, efficiency and effectiveness of their respective internal
control systems, in the controlled
activities and processes.

Approaches with international organizations to strengthen auditing work
As part of the strategic approaches with International Cooperation and
Development Organizations, the Management Body of the SAI of El Salvador met
with representatives of the European Union (EU) and the German Agency for International Cooperation (GIZ), in the country.
At the meeting, the officials presented the Institutional Strategic Plan 2021-2024, in
order to join efforts to modernize the processes of Audit and Judgment of
Accounts, contributing to the strengthening of the public function and the good administration of the resources of the Salvadoran State.
Among the most relevant points addressed in this meeting, it is worth mentioning
the conformation of a Donors or Cooperators Table, formed by International
Cooperation Organizations, with whom they intend to establish a closer and more
fluid communication, in order to speed up the concretion of agreements that will
help to start up some projects that are a priority for the Entity.
The Court of Accounts is committed to strengthening internal control in the
institutions that make use of public resources, thus preventing acts of corruption.

The Plenary of the Governing Body of the SAI of El Salvador in meeting with representatives of the European Union and the German Agency for International Cooperation.

Participants of the III Diploma in Government Auditing for journalists 2021.
III Diploma in Governmental Auditing is closed
With the development of the master lecture “Process of management of citizen complaints and access to public information in the Court of Accounts of the
Republic”, took place the last lecture of the III Diploma in Governmental Auditing
for journalists 2021, with the participation of more than twenty communicators from different media.
The objective of the course is to provide journalists with a conceptual framework on
the auditing role of the institution, so that they can inform the general public in a
timely and appropriate manner.
Topics taught during the III Diploma in Government Auditing:
1. Institutional Strategy of the Court of Accounts of the Republic.
2. Law of the Court of Accounts of the Republic
3. Government Auditing Process4. Judgment of Accounts in First Instance5. Judgment of Accounts in Second Instance
6. Process of extension of settlements, solvencies and certificates of the CCR.7. Management of citizen complaints and access to public information in theCourt of Accounts of the Republic.
The Management Body has reiterated the
institutional vision of
consolidating itself as an
entity that audits for the
improvement of the public function. The first diploma course
for journalists was held in 2020.

New Guiding Framework for Institutional Internal Control of Public Resources (MARCI) in force
The new Guiding Framework for the Institutional
Internal Control of Public Resources (MARCI),
corresponding to Administrative Agreement No.
02/2021, issued by the Superior Court of
Accounts (TSC) of Honduras, was published in
the official gazette La Gaceta and will be in force as of December 12, 2021.
The new legal instrument was published in the edition of the Official Gazette number 35,795, it
replaces the Governing Framework in force since February 5, 2009, and its effectiveness began as of the day following its publication. For
the pertinent legal effect, the document was
signed by the Plenary of Magistrates of the TSC,
formed by attorneys Ricardo Rodríguez, Roy
Pineda Castro and José Juan Pineda Varela.
Through the effective application of the MARCI, Public Sector institutions benefit
from the facilitation of the achievement of national and institutional objectives with ethics, efficiency, economy, transparency and care for the environment, the
promotion of social control of public resources through access to quality
information, the strengthening of transparency and accountability, the prevention
of acts of corruption or their timely identification and protects the proper use of public resources and assets.
The MARCI is mandatory for all taxpayers referred to in Article 5 of the Organic Law
of the TSC, consequently the internal control falls on the presidents of the branches of government: Legislative, Executive and Judicial, the highest institutional
authority or collegiate bodies, the highest executive authority, such as secretaries
of state, mayors, general managers, managers, all staff of the entity, internal
auditors, Probity and Public Ethics Committees and other committees related to the MARCI.
Consequently, the Comptroller of the State of Honduras promotes internal control
by valuing it as one of the most effective means to achieve institutional objectives with ethics, efficiency, economy and transparency, as well as to prevent and
identify errors, irregularities and acts of corruption in a timely manner.

Superior Audit of the 2020 Public Account
Government auditing is one of the priority activities in public service, since it
provides vital information for better decision-making in public administration and for the best possible execution of spending.
The Federal Auditing and Accountability Law establishes the deadlines for the
delivery of the results of the ASF’s reports. On February 20, 2022, the Superior Audit
Office of the Federation made the Third Delivery of Individual Reports and General Report of the Superior Audit of the 2020 Public Account to the Chamber of Deputies.
Plans and programs with major budgetary allocations in the Mexican federal
government, states, municipalities and autonomous bodies were audited. A
total of 866 audit reports were delivered.
Article 35 establishes the deadlines: the last working day of the months of June and October, as well as February 20 of the year following the presentation of the Public Account.
In the Public Audit Consultation System you can find the audits carried out since 2000 and a selection of these reports in the Infographics section.

SAI Peru identifies opportunities for improvement in public schools
During Operation “Good Start of the School Year 2022”
With the participation of more
than 1,300 auditors and citizen
control monitors, the
Comptroller General’s Office
carried out the operation “Good start of the School Year 2022” where it identified
opportunities for improvement in more than half of the 6173
public primary and secondary educational institutions (IIEE) visited, in which more than 1,134 thousand students study, out of the 6 million 444
thousand that make up the public regular basic education.
Education authorities are recommended to implement actions to improve school infrastructure.
The Supreme Audit Institution (SAI) of Peru has informed the heads of the Education Sector and the respective Regional Education Directorates or Managements of the country, the limitations found in infrastructure, equipment
and provision of basic services, as well as biosafety conditions, so that they may
immediately adopt corrective measures to allow students to return to on-site and/or blended learning classes in optimal conditions by the end of March.
Through the Institutional Control Organs (OCI), the entities of the Education
sector involved will be monitored so that they implement the Action Plan to be
submitted within a maximum of 10 days. More information on this operation,
carried out from January 31 to February 18 with the participation of citizen
volunteers through the Citizen Control Monitors program who exercise social
control can be found at:ía ( Consolidated Report No.

On March 30 and 31, the Office of the Comptroller General of the Republic of
Peru (CGR), through its Secretary General, Dr. Luis Miguel Iglesias León, received
the visit of officials from the Office of the Comptroller General of Accounts of Guatemala (CGC), within the framework of the Interinstitutional Cooperation
Agreement between both Supreme Audit Institutions.
The technical study visit by representatives of the Criminal Trials Department of the
CGC’s Legal Affairs Directorate, was aimed at updating knowledge and best
practices that strengthen the work of the body in question for the creation and
strengthening of capacities in legal matters for the exercise of governmental
control. The topics developed during the days of meetings were oriented to the
Management of Relations with the Congress of the Republic and presentation of
legislative initiatives, Normative Criteria, Binding Opinions, Management of Legal Assignments, Management of normative documents, and culminated with the
topic System of Notifications and Electronic Boxes of the SAI Peru.
From the CGR we ratify our commitment to strengthen cooperation and the exchange of good practices with the entities of the region, with a view to
contributing to the achievement of individual and joint objectives at the level of the Latin American and Caribbean Organization of Supreme Audit Institutions (OLACEFS), which we have the honor of presiding.
Technical Study Visit of the Comptroller General of Guatemala to SAI Peru
Officials from the Supreme Audit Institutions of Guatemala and Peru on a technical visit.

The Chamber of Accounts and the Constitutional Court promote respect for constitutional norms

The presidents of the Chamber of Accounts of the Dominican Republic (CCRD)
and the Constitutional Court (TC), Lic. Janel Andrés Ramírez Sánchez and Dr. Milton Ray Guevara, respectively, signed an inter-institutional collaboration
agreement through which they will promote the study and dissemination of respect for the fundamental rights and constitutional norms of the legal system of both entities.
They undertook to cooperate in planning and carrying out training activities of
common interest to strengthen their technical and normative capacities.
The collaboration agreement establishes the realization of activities that
promote the study and dissemination of respect for fundamental rights and the
constitutional norms of the legal system of each entity, as well as the exchange
of good practices for the elaboration of internal regulations through technical
missions and exploratory visits that allow the joint development of research and
training projects endorsed by both entities.
Compliance with the agreement will be guaranteed by the Constitutional
Studies Center of the Constitutional Court, the National School of Accounts of the
CCRD, the Directorate and the Department of International and Inter-institutional Relations of both entities.
Presidents of the
Chamber of Accounts of the Dominican Republic
(CCRD) and the Constitutional Court (TC), Lic. Janel Andrés
Ramírez Sánchez and Dr. Milton Ray Guevara.


immediate reaction, which they efficiently execute. In his opening remarks, the president of the CCRD expressed that “it is in our interest to count on the collaboration of your entity to
learn about all the aspects
related to this project, such as its
scope, procedures, structure, implementation and information security, in order to increase the
controls of auditing”. While the technical explanations of the team of the Directorate of Information, Analysis and
Immediate Reaction (DIARI) were given by Dr. Christian Sanabria and Dr. Hoslander Saenz, who showed the context in which this
analysis unit works, the
regulations, procedures, structure
and profiles.
The Chamber of Accounts starts the construction of the computerized detective intelligence center for online auditing
The Chamber of Accounts of the Dominican
Republic meets with the Office of the Comptroller General of the Republic of Colombia to learn about the work of the DIARI of the Colombian SAI.
As part of the work to make a reality the proposal of transformation of the
Chamber of Accounts of the Dominican Republic (CCRD) from the use of
technology, electronic work papers, technicality, use of computer assisted auditing techniques, artificial intelligence and georeferencing, the president of
the auditing entity, Janel Andres Ramirez Sanchez, headed a meeting with the
president of the Chamber of Accounts of the Dominican Republic, Dr. Milton Ray
Guevara. Ramirez Sanchez, led a virtual meeting with the technical team of the
Comptroller General of Colombia, to learn about the model of analysis and

Progress on the ICC’s Annual Operating Plan 2021 – 2022
The Capacity Building Committee (CIC), led by the Superior Audit Office of the
Federation of Mexico, delivered to the Technical Planning Committee, in charge
of the Superior Court of Accounts of the Republic of Honduras, the progress of
compliance with the Annual Operating Plan (AOP) 2021 – 2022 of the OCCEFS.
During the meeting, the CIC noted that the Cycle of Webinars on SDGs and the
2030 Agenda reached a participation of 592 people from the SAIs of Costa Rica,
Guatemala, Honduras, Nicaragua, Panama, Puerto Rico and Dominican
Republic. It should be noted that these webinars were held in coordination with
the National Association of Supreme Audit and Governmental Control Bodies,
A.C. (ASOFIS), made up of the Local Supreme Audit Institutions of the 32 legislatures of the Mexican Republic.
On the other hand, and in line with Goal 4 “strengthen cooperation and
exchange of experiences” of the POA, the CIC member SAIs will be focusing their efforts on fostering the exchange of experiences between the SAIs of the OCCEFS
and EFSUR regions. In addition, OCCEFS will participate in the initiatives and best practices developed by INTOSAI.
Representatives of the SAIs of Guatemala, Honduras, Puerto Rico, Mexico and Dominican Republic. From left to right, Douglas Guerra,
Cristian Robles, Norma Gonzales, Olivia Harris, Abg. Loida Pazo and
Lic. Daysi Olivo.

Poverty and Gender: Auditing SDG 1 in South American Countries
At the Extraordinary Meeting of the Joint Committee of EFSUR, held on April 1 in
Paraguay, the consolidated report on “Survey and evaluation of policies
implemented in order to comply with SDG1 from a gender perspective” was
approved. The special review was coordinated by the SAI of Argentina and
included the participation of the Supreme Audit Institutions of Bolivia, Chile,
Colombia, Ecuador, Paraguay, Peru and the Office of the Comptroller of Bogota.
This vitally important coordinated audit addressed the problem of the feminization of poverty in the region, and its objective was to analyze the implementation of
SDG 1 End poverty from a gender perspective, with emphasis on targets 1.2 (1.2.2
multidimensional poverty) and 1.4 (1.4.1 basic services). The period audited was between 2016 and 2019.
Among the main recommendations for all countries were to implement
mechanisms for citizen participation in the design, execution and monitoring of
public policies, and to incorporate the gender perspective from planning to
evaluation. It was also recommended that traditional measurement tools be
evaluated and improved, and that specific gender indicators be developed. Full
report: cas-implementadas-con-la-finalidad-de-dar-cumplimiento-al-ods-1-desde-la-per

Continue auditing with a gender perspective The inequity in the time allocated to domestic and care tasks was deepened within the framework of COVID 19 . In this sense, analyzing the effects of the
pandemic on poverty levels and gender inequalities is a major challenge. EFSUR member SAIs decided to continue examining the policies implemented for the
achievement of SDG 1 and impact mitigation of COVID-19, with emphasis on decreasing gender gaps, in a new coordinated audit that started in 2022.
1 UN Secretary-General’s policy brief: “The impact of COVID-19 on women”.


Overview for Auditing the 2030 Agenda
During January and February 2022, the OCCEFS Capacity Building Committee, in
charge of the Superior Audit of the Federation of Mexico (ASF), with the support
of the ASF’s Institute for Training and Development of Superior Control (ICADEFIS), offered to all OCCEFS member SAIs the course Overview for the Audit of the 2030 Agenda for Sustainable Development.
This course is characterized for being self-managed and presenting in detail a
proposal of steps to follow to audit the 2030 Agenda, based on the INTOSAI Audit
Model (ISAM). Its four study modules strengthen knowledge for the implementation of performance audits with a focus on the SDGs, aligned with
INTOSAI’s professional pronouncements.
In order to share the efforts made and strengthen the audit work in the region, the
CIC invites all OLACEFS member SAIs to register for this training. The call will be
available until March 30, 2022 in the Educational Management System (EMS) of the Capacity Building Committee. We begin in the second week of April.

On Wednesday, March 9, the webinar “Progress of the implementation of the
Coordinated Audit to SDG 3b” was held in order to learn about the progress made
by each SAI participating in this audit and to promote dialogue and exchange of experiences.
The meeting was organized by the Office of the Comptroller General of the Republic of Peru in its capacity as leader of the Coordinated Audit (CA), which is being implemented within the framework of the OLACEFS Working Group on the
Audit of Disaster Management in the Framework of the Sustainable Development Goals (WGFD).
The webinar was attended by technical advisors and audit teams from the participating SAIs of the CA. In this regard, we would like to thank the
commitment and presence of the full and associate member SAIs that attended
the webinar, which provided a space for exchange that will contribute to
strengthening the management of the health sector in the region.
Coordinated SDG 3b Coordinated Audit progress webinar is conducted
Webinar was attended by full and associate members of OLACEFS that are part of the Coordinated Audit to SDG 3b.


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

Nota: El texto extraído es sólo una aproximación del contenido del documento, puede contener caracteres especiales no legibles.

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