This publication was prepared jointly by the OECD and the INTOSAI Development Initiative (IDI) as part of the Global Project on Supreme Audit Institution (SAI) Independence, supported by the Swiss State Secretariat for Economic Affairs (SECO). At the OECD, the work was carried out by the Directorate for Public Governance (GOV) under the leadership of Elsa Pilichowski, Director of GOV. The report was prepared by the Anti-Corruption, Integrity and Open Government Division under the direction of Nejla Saula, Acting Head of Division, and co-ordinated and drafted by Frédéric Boehm and Tuzla Lathiff. János Bertók, Deputy Director of GOV, provided valuable feedback and guidance throughout the process. Feedback and support was also provided by Bianca Breteche, Jesper Johnson, Darius Matusevicius, and Alastair Swarbrick. At the IDI, the project was undertaken under the leadership of Einar Gørrissen, Director General, and Ola Hoem, Deputy Director General, and under the direction of Freddy Yves Ndjemba, Assistant Director for SAI Independence. The report was co-ordinated and drafted on behalf of the IDI by Benjamin Fuentes-Castro. The OECD and IDI would like to acknowledge the strong collaboration and shared commitment that characterised the joint development, preparation and finalisation of this report.
Valentin Py and Nuria Villanova provided communications and dissemination support. Administrative support was provided by Neringa Gudžiūnaitė. The report was prepared for publication and laid out by Meral Gedik.
The report benefitted significantly from contributions through fact-finding missions, planned and undertaken by Frédéric Boehm, Tuzla Lathiff, Jean-François Leruste, Juliette Martínez-Rossignol, and Nuria Villanova from the OECD, Abdelhakim Ben Lazreg, Dafina Dimitrova, Benjamin Fuentes-Castro, Anne Leliepault, and Freddy Yves Ndjemba, from the IDI, Michel Hix from the United States Government Accountability Office (US GAO), Fahad A Alohali from the General Court of Audit (GCA) of Saudi Arabia, and Gordon Kandoro and Meisie Nkau from the AFROSAI-E Secretariat.
The draft report benefitted from consultation with delegates of the OECD Public Governance Committee (PGC) and its Working Party on Public Integrity and Anti-Corruption (PIAC). Feedback was provided by colleagues from GOV divisions including Public Management and Budgeting (PMB); Support for Improvement in Governance and Management (SIGMA); Governance Indicators and Performance (GIP); and Regulatory Policy (REG), as well as from SECO, the World Bank, and the International Monetary Fund (IMF).
The OECD and IDI express their gratitude to the countries that participated in the country visits: Indonesia, Jamaica, Jordan, Liberia, Morocco, and Paraguay, as well as to the World Justice Project, the US GAO, and the OECD Strategic Communications and Outreach Division of the Communications Directorate who supported with conducting surveys.
Finally, the OECD and the IDI would also like to express their appreciation to the organisations that contributed to and supported the overall Global Project on SAI Independence, including the development of this report: SECO, in particular Franziska Spörri; the International Organization of Supreme Audit Institutions (INTOSAI) Policy, Finance and Administration Committee (PFAC) (the GCA of Saudi Arabia, in particular H.E. Dr. Hussam bin Abdulmohsen Alangari, and the US GAO); the INTOSAI General Secretariat; the World Bank; and the IMF.