The increasing importance of Supreme Audit Institutions (SAIs) as accountability stakeholders in tax and revenue matters is a noteworthy development in the realm of fiscal governance. While most SAIs have the mandate to audit public revenue and expenditures, they have traditionally focused on the latter. SAIs can, however, play a vital role in ensuring transparency, efficiency, and accountability in the collection and management of public revenue, owing to their legal independence from the executive.
Since SAIs can assess the efficiency and effectiveness of countries’ public financial management (PFM) systems, including revenue administrations, this event aims to bring the SAIs of two Public Financial Management Reporting Framework (PFM-RF) applicant countries which can draw on their practical experiences on applying this tool to exchange with their peers on the benefits, challenges, and further implications of the PFM-RF for strengthening domestic revenue mobilisation (DRM).
ATI Commitment 4 of the ATI Declaration 2025 specifically underscores the pledge to bolster the space and capacity of accountability stakeholders, including state (Parliament, Judiciary, SAIs) and non-state actors (CSOs, private sector, labour unions, media, and academia), in tax and revenue matters.
Since SAIs emerge as key actors, functioning not only as oversight bodies within public institutions but also as essential contributors to the realisation of Commitment 4, the ATI Consultative Group 4 ─ the group supporting the implementation of ATI Commitment 4 ─ has included SAIs as one key actor in the accountability stakeholder mapping developed by the group, while initiatives, such as the PFM-RF, were listed in the stocktaking on current organisations and projects working towards improved public finances and better accountability in DRM-related issues.