The TA will aim to strengthen audit professionalism and improve skills in the area of procurement audit, building on earlier TA efforts. Under a recently concluded TA 4954-Lao: Improved PFM System, a procurement guide was prepared, and this is an area of considerable interest to the SAO. The proposed TA will specially assist the members of the SAO to better understand and carry out audit of procurement. Specifically, the TA will increase knowledge and skills of audit staff regarding procurement best practices; help auditors to identify risks relating to procurement processes and activities; assist auditors in achieving a high level of quality and consistency when auditing procurement; provide a basis for measuring audit performance; and allow others outside the SAO to gain a better perspective and understanding of the audit practices of the SAO.
|Project Name||Strengthening the Capacity of the State Audit Organization|
|Country||Lao People's Democratic Republic
|Project Type / Modality of Assistance||Technical Assistance
|Source of Funding / Amount||
|Strategic Agendas||Inclusive economic growth
|Drivers of Change||Gender Equity and Mainstreaming
|Sector / Subsector||
Public sector management / Public administration - Public expenditure and fiscal management
|Gender Equity and Mainstreaming||Some gender elements|
The TA will aim to strengthen audit professionalism and improve skills in the area of procurement audit, building on earlier TA efforts. Under a recently concluded TA 4954-Lao: Improved PFM System, a procurement guide was prepared, and this is an area of considerable interest to the SAO. The proposed TA will specially assist the members of the SAO to better understand and carry out audit of procurement. Specifically, the TA will increase knowledge and skills of audit staff regarding procurement best practices; help auditors to identify risks relating to procurement processes and activities; assist auditors in achieving a high level of quality and consistency when auditing procurement; provide a basis for measuring audit performance; and allow others outside the SAO to gain a better perspective and understanding of the audit practices of the SAO. The capacity building activities will be undertaken in accordance with INTOSAI audit standards, and will include pre-procurement procedures (examples include preparation of bid requirements, transparency in the bidding process, checks and balances in the bidding process, among others), and post-procurement practices relating to audit and documentation.
The TA will strengthen the interface between the Finance and Economic Standing Committees (FESC) of the National Assembly and the SAO. 2010 CAPE Lao findings point to the need to strengthen the FECS to strengthen the capacities of the National Assembly to make informed decisions. The TA will (i) define FESC role and responsibilities for parliamentary oversight of financial management legislation and implementation; (ii) prepare a draft mandate for FESC; (iii) hold workshops for FESC members on their role and functions; governance, accounting, and auditing issues; (iv) develop procedures for communicating with SAO, MOF and other relevant agencies.
|Project Rationale and Linkage to Country/Regional Strategy|
|Impact||Improved accountability in the management of public resources|
|Description of Outcome||Audit of Public Sector procurement practice improved|
|Progress Toward Outcome|
|Description of Project Outputs||
1. SAO audit capability of public sector procurement practice strengthened
2. Strengthened legislative oversight of the SAO audit reports
|Status of Implementation Progress (Outputs, Activities, and Issues)||
Inception Workshop was held from 13-14 August participated by the SAO officials. Procurement of equipment for SAO (EA) and EPFC (IA) is in progress. An APF was also created for the series of workshops that will be held from October to first quarter of 2013. Inception Report is under finalization.
The Midterm Review was completed in March 2013 and TA completion date was extended to April 2014.
Various workshops on procurement audit and pilot project audit was participated by the SAO officials and staff. An audit report scrutiny workshop and staddy tour in Malaysia and Australia were also participated by the EPFC and SAO staff.
A wrapping-up mission to discuss the closing of the TA and next steps will be held end of April 2014 in Vientiane.
All TA outputs have been completed and is in the process of being financially closed.
|Summary of Environmental and Social Aspects|
|Stakeholder Communication, Participation, and Consultation|
|During Project Design|
|During Project Implementation|
|Consulting Services||The TA will be implemented over 24 months, from November 2011 to October 2013. The TA will engage one international consultant for 12 person-months and one national consultant for 24 person-months. The consultants will be recruited by ADB as individual consultants in accordance with the Guidelines on the Use of Consultants (2010, as amended from time to time). The international principal audit adviser will be the team leader, who will be responsible for compiling and controlling the quality of the all the reports under the TA.|
|Responsible ADB Officer||Agustina Musa|
|Responsible ADB Department||Southeast Asia Department|
|Responsible ADB Division||Public Management, Financial Sector and Trade Division, SERD|
State Audit Organization
P.O. Box 10067, Vientiane, Lao PDR
|Concept Clearance||21 Jun 2011|
|Fact Finding||01 Jun 2011 to 03 Jun 2011|
|Approval||02 Sep 2011|
|Last Review Mission||-|
|Last PDS Update||31 Mar 2015|
|Approval||Signing Date||Effectivity Date||Closing|
|02 Sep 2011||10 Oct 2011||10 Oct 2011||31 Oct 2013||31 Oct 2014||-|
|Financing Plan/TA Utilization||Cumulative Disbursements|
|750,000.00||0.00||0.00||0.00||0.00||0.00||750,000.00||02 Sep 2011||641,453.49|
Project Data Sheets (PDS) contain summary information on the project or program. Because the PDS is a work in progress, some information may not be included in its initial version but will be added as it becomes available. Information about proposed projects is tentative and indicative.
The Access to Information Policy (AIP) recognizes that transparency and accountability are essential to development effectiveness. It establishes the disclosure requirements for documents and information ADB produces or requires to be produced.
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|Title||Document Type||Document Date|
|Strengthening the Capacity of the State Audit Organization: Technical Assistance Completion Report||TA Completion Reports||Apr 2016|
|Strengthening the Capacity of the State Audit Organization||Technical Assistance Reports||Sep 2011|
Safeguard Documents See also: Safeguards
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Evaluation Documents See also: Independent Evaluation
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