ALRAQABA . ISSUE 20 27 The next outcome is “Demonstrating ongoing relevance to citizens and stakeholders”. As mentioned above, the role of SAIs is to be auditors over the stewardship of public finances, which leads to an increase in the demands and expectations of the stakeholders. In this direction, the following can be noted based on the work done in recent years, as well as their results: • For the first time, the expectations of stakeholders were taken into account in the Strategic Plan of the Chamber of Accounts for 5 years. • Taking advantage of the risk-based audit approach, issues of public importance are also considered during the annual audit planning. National legislation also establishes the right of the President and the Parliament to make additions to the audit plan. Based on the proposal of Members of Parliament (MP), one audit was included in the Work Plan in 2022 and two audits in 2023. • According to the requirements of both international standards and national legislation information on all audit results, as well as annual reports were submitted to the Parliament. The participation of Chamber of Accounts top management in the Committee and Plenary sessions of the Milli Majlis has increased (more than 40 in the last two and a half years), MPs were invited to Board meetings of the Chamber of Accounts once in 2022 and 3 times in 2023 for the discussion of opinions and audit results. • The process of inviting the representatives of the audited entities to the Board meetings was reinstated, and management of the audited entities 3 audits of which were completed in the remaining period of 2024 attended the relevant meeting. • One of the works done to increase the audit impact is the submission of the information and recommendations on audit results to the higher executive bodies for the implementation of measures within their powers. Generally, in 2022-2023, information on 19, and in the first 6 months of 2024, information on 5 audits were sent to the Cabinet of Ministers. The report on the activities of the Cabinet of Ministers for 2022-2023 reflects information on the consideration of the Chamber of Accounts recommendations. • Accountability and transparency in the use of public funds are aimed at ensuring public control and also an effective preventive measure against corruption. Since the beginning of 2022 up to the present, relevant materials on the results of more than 20 control measures have been sent to the Law Enforcement Agencies. • To strengthen cooperation with stakeholders, a Communication Strategy based on a new results-based framework was adopted. This Strategy defines more than 100 targets for 5 SMART goals. The document was sought to be ambitious, an increase of 15-20% on an annual basis was envisaged for most of the targets. In the first half of 2024, the implementation level for about 50% of the annual targets for the year varied from 70% to 100%. • For public participation in the state audit, a sub-section «Propose an audit» was created, as well as a survey on monitoring the stewardship of state finances, including measuring the level of awareness and satisfaction of the activities of the Chamber of Accounts was posted on the official website. Financial Standards Audit &
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