AFROSAI-E is proud to announce the publication of the Model Public Audit Act, a first-of-its-kind legislative framework designed to support countries in strengthening the independence and effectiveness of their Supreme Audit Institutions (SAIs). Developed in consultation with regional and international experts, the Act presents a best-practice blueprint for the minimum legislative provisions that enable SAIs to perform their oversight role without fear, favour, or interference.
The independence of SAIs is a cornerstone of credible public financial management. When SAIs can operate autonomously—supported by clear legal mandates, adequate resourcing, unrestricted access to information, and the authority to publish their reports—citizens benefit from more accountable and transparent governance.
The Model Public Audit Act directly addresses these needs by clearly articulating the eight core principles of SAI independence and translating them into practical, legislative language. It serves as:
- A reference document for lawmakers and parliaments seeking to update or strengthen national audit legislation
- A tool for SAIs to diagnose gaps in their existing legal framework and advocate for reform
- A resource for civil society, the media, and development partners working to advance public accountability
- A harmonised standard for the region, promoting consistency and comparability across Sub-Saharan Africa
Many SAIs continue to face legislative limitations that compromise their ability to provide effective oversight. The Model Public Audit Act provides a clear, accessible, and internationally aligned example of what strong, modern audit legislation should look like.
The publication of the Model Public Audit Act marks an important milestone in AFROSAI-E’s ongoing efforts to support member SAIs in strengthening public sector governance. It will also guide governments and oversight institutions as they work toward more resilient and independent accountability systems.
The development of the Model Public Audit Act was made possible with the support of the Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ).
