The Opening Ceremony of This Meeting Which Was Graced by the Presence of the President

ITEM 3: MINUTES OF THE 50th AFROSAI GOVERNING BOARD MEETING In accordance with AFROSAI’s Status and with reference to the resolutions of the 49th session of AFROSAI Governing board, The 50th Meeting of AFROSAI Governing Board took place from the 21st to the 23rd of September 2015 at the AVENIDA HOTEL in MAPUTO, MOZAMBIQUE.

The opening ceremony of this meeting which was graced by the presence of the President of the Republic of Mozambique had a massive participation of all the Supreme Audit Institutions in Africa that are members of the Board of Governors, representatives of the Language Sub Groups and its Technical Committees. Equally represented were Technical and Financial partners of AFROSAI amongst who were, the Concerted African Budgetary Reform Initiative (CABRI), German Agency for International Cooperation (GIZ), European Union Delegation based in South Africa and the African Union Commission in its quality as an associate member of AFROSAI.

The 50th session of the AFROSAI Governing Board was within a particular context marked in one part, by a Start-up in the implementation of the AFROSAI’s 2015 – 2020 Strategic Plan and the other part in which the will of this Organization to show proof of innovation and pro activeness is faced with timely up rising matters that constitute major challenges which are to be faced by SAIs.

It is in this streamline that in his opening speech, the Head of State of Mozambique did not only underline the important role of SAIs in fostering good governance within their countries, but also voice out the wish of seeing AFROSAI propose creative or innovative solutions for better management of public finances to the benefit of the citizens.

Thus, these minutes are based on different points on the agenda of this meeting, and provide a summary of different recommendations drawn up by the Board as well as they highlight observations and commentaries brought up during participative exchanges. DISCUSSIONS POINTS RECOMMENDATIONS OF BOARD OF GOVERNORS 0 OBSERVATIONS Point 1 : Control on the With respect to the quorum, the delegates decided All statutory members answered present Quorum of participants that work on the 50th Meeting of AFROSAI Board of except for the SAI Sierra Leone which was Governors should go on (roll on). represented by the SAI of Kenya. Point 2 : Adoption of agenda Following amendments, the agenda was adopted. Under point 6 of the agenda, some sub points were added and they include the presentation of a resolution by the Capacity Building Committee and the signing of the Working Convention between AFROSAI and GIZ. The stowing of the English and French versions of the agenda was added to point 17, which is miscellaneous. Point 3 : Adoption of the The Board of Governors adopted the Minutes of the Representation of AFROSAI in the next Minutes of the 49th Session of 49th Session on condition that a fifth member i.e. SAI Summit of Head of State of African Union in the Governing Board Gabon is added to the delegation which was to January 2015 was not effective because the represent AFROSAI in the next Summit of Head of Memorandum of Understanding between State of African Union in January 2016. The Board AFROSAI and African Union has not been invited the General Secretariat to ensure a follow up signed. and finalize the Memorandum of Understanding between AFROSAI and African Union. Point 4 : Matters arising from the Minutes of the 49th Nothing to say Already examined in the preceding point Session of Board of Governors Point : The signing of the The signing took place between AFROSAI, Working Convention between CREFIAF, AFROSAI-E, GIZ and European AFROSAI and GIZ Union. Point 5 : Presentation of reports of statutory organs: A. Report of the Chairman of AFROSAI The Board of Governors unanimously adopted the - Review the status of the Honorary President report of the Chairman of AFROSAI. during the next General Assembly of B. Reports of the The Activity Report of the Secretary General was AFROSAI ; Secretary General of adopted on condition that the observations made by -Have a clear communication strategy AFROSAI : the Finance, Administration and Human Resource between AFROSAI and its Language Sub Subcommittee are taken into consideration. Groups; B.1 Activity Report -Envisage having one activity report that following remarks contains all activities realized by AFROSAI and of the Finance, its Language Sub Groups, in order to give its Administration et partners a better and clearer view of its Human Resource activities. subcommittee.

B.2 Financial Report a follow The Board of Governors adopted the Financial up of the auditors’ report and Report of the Secretary General and recommended remarks from Audit that the sum of 5 244 USD in the AFROSAI Account subcommittee. Registers, representing debt owed by AFROSA-E should be annulled. It was an error. In line with this, the General Secretariat was asked to prepare a Decision that officially annuls the above sum. Point 6: Presentation of the The Board of Governors adopted the Plan of Action Plan of action of the of the Technical Committee, on condition that those Technical Committee responsible for the different tasks and their following remarks from the respective deadlines for execution are included. Planning and Evaluation Subcommittee. The Board of Governors approved a written Decision of the Capacity Building Committee of Senegal inviting SAIs to put into place ISSAI in their country. (PJ n°2) Point 7 : Presentation of the reports of organs of AFROSAI

A. Report of the SAI of Egypt, which is The SAIs of Gabon and Kenya in their quality as The SAI of Egypt wished that the members of responsible for the members of the Management and Sharing of the Board of Governors partake in this African Review of Knowledge Commission have deliberately integrated Editorial Board, so that they can hold their Integrated Auditing in an editorial office (board) for the African Review of Editing meetings immediately after ( but in AFROSAI Integrated Auditing. line with) the Board of Governors.

B. Activity Report of The Board of Governors adopted the Activity Report A lot more was discussed on this issue of a AFROSAI WGEA of AFROSAI WGEA. planned meeting on the audit of River Nile slated for the 2nd to the 4th of October 2015 in The Board of Governors decided that there shall be a Cairo, Egypt. A choice had to be made detail exploitation of the subject on the planned between a « planning» meeting for the audit meeting concerning the audit of River Nile, which and a meeting on « the feasibility studies » of has been slated for the 2nd to the 4th of October 2015 the audit. in Cairo, Egypt.

Point 8 : Report of the Chairs of the AFROSAI Language Sub Groups. A. Report of the Secretary of AFROSAI- No Report presented A (10 min.); B. Report of the The Board of Governors adopted the CREFIAF President of CREFIAF Activity Report. (10 min.); The Board of Governors adopted the AFROSAI-E C. Report of the Activity Report. Executive Director of AFROSAI-E Secretariat (10 min.).

Point 9: Presentation of the The Board of Governors adopted the AFROSAI 2016 2016 Proposed Budget of proposed Budget. AFROSAI following remarks (contributions) of the Finance, Administration and Human Resource Subcommittee.

Point 10 : A. Presentation of The Board of Governors adopted the Revised The Members of the Board wished that during Revised AFROSAI AFROSAI Manual. the next General Assembly of AFROSAI, the Manual following resolution that defines the designation of the remarks Honorary President of AFROSAI should be (contributions) of the redrawn. The conditions for the selection of Finance, the Honorary President of the Organization Administration and should be well spelled out or precised. Human Resource Point 13 : Matters Arising The Board of Governors took a Decision - Topic 1 : Illicit or recommending the General Secretariat, the unlawful financial flow Technical Committees and the Working Groups of AFROSAI: The Board members appreciated the initiative - Topic 2 : The taken by the General Secretariat of AFROSAI. ; To reflect on the points made on Matters Arising ־ professionalization of To take measures that will permit SAIs play a role in ־ auditors the putting in place or implementation of validated - Topic 3 : Sustainable objectives of Sustainable Development through the Development management and sharing of knowledge; Objectives durable To develop a relationship with partner Institutions ־ and Organizations who work in this domain, in order that through possible measures, a successful conclusion be brought to the devised actions. In the same line, the Board of Governors recommended the Language Sub Groups and their SAIs members: To integrate within the framework of their ־ activities, appropriate actions on the topics on “matters arising” especially illicit financial flux; To take measures in view of putting in place the ־ Gender Strategy of AFROSAI adopted during the 13th General Assembly through active participation of the SAIs in the « Women Leadership Academy » ; To reinforce or constantly build up their technical־ capacities to be able to handle upcoming challenges, like the evaluation of the implementation of the 2063 Agenda of African Union and the Post 2015 Agenda of the United Nations Organization.