The 9th International Anti-Corruption Conference
"Public Sector Financial Transparency and Accountability: The Emerging Global Architecture, and
1) the importance of fiscal transparency as an approach to reducing corruption
2) the role of Supreme Audit Institutions in the fight against corruption.
Recommendations arising from the first theme:
- The limitations of
external pressure on governments to be more transparent and
accountable, and to reduce corruption, mean that there can be no
substitute for strong domestic institutions. The Legislature is key in
this respect, together with institutions such as the Supreme Audit
Office, and civil society. Only through empowering Legislatures and
civil society by requiring governments to provide full and complete
information, can corruption be reduced on a sustainable basis.
- Fiscal policy is central to corruption. The IMF Fiscal Transparency
Code provides a coherent framework to assess the transparency of the
public finances, identify priorities for reform, and monitor progress.
The focus of the Code is to make governments more accountable by
building strong domestic institutions.
- One or two civil society organizations expressed strong interest during the workshop in using
the Fiscal Transparency Code - adapted to their own circumstances and
concerns - to assess budget transparency in their countries and
generate pressure for reform. A number of other NGOs expressed strong
interest to the IDASA presenter after the conclusion of the workshop.
The IDASA study of fiscal transparency and participation in South
Africa was seen as a highly promising pilot of an anti-corruption
approach that is likely to evolve and grow in importance over time.
Recommendations arising from the second theme:
- Supreme Audit Institutions can and should play a role in promoting
a culture that rejects waste, and values honesty, responsibility, and
the rational utilization of economic wealth.
- In combating corruption, Supreme Audit Institutions can follow a
proactive approach which aims at promoting an overall fraud awareness
culture in the public sector. This entails publishing audit reports,
advising on safeguards against unlawful manipulation and promoting
efficient and effective internal controls.
- Supreme Audit Institutions can also follow a reactive approach,
which focuses on the investigation of allegations of fraud and
corruption. This entails collecting and submitting substantive
evidence and working closely with other anti-corruption bodies as well
as supporting the criminal justice system.
- Generally, Supreme Audit Institutions can play an active role in
supporting many existing initiatives and programmes that are aimed at
combating corruption. This mainly entails evaluating and monitoring
progress with these initiatives and programmes, and reporting publicly
thereon, but can also include active participation in training
- Supreme Audit Institutions in the final analysis require thcessary independence
and resources to effectively make the
contribution they clearly can make in the fight against corruption.