2
Sound Planning-First Step for Success In order to improve transparency and management of public budget, the Audit Law was issued in 2000 to support a system of parliamentary control over public funds. Besides the creation of the National Audit Authority, further capacity development measures were needed for an effective performance of this institution and its staff. Since 2005, GIZ has provided technical support to the National Audit Authority (NAA) in order to make this body more responsive to the needs of Cambodian citizens. GIZ has focused its efforts on accomplishing organizational change processes, trainings to officials and technical staff as well as developing the NAA Strategic Development Plan. This plan aims at acting as a guiding tool to make management of the NAA and its relations to clients more transparent and effective. Raising the Bar to International Standards The NAA cooperates with Supreme Audit Institutions (SAIs) throughout the region, in particular with the SAIs from China, India, Indonesia, Lao PDR, Malaysia, the Philippines and Vietnam. The NAA shares experiences with regional SAIs related to auditing procedures and Parliament relations. Additionally, the NAA is a member of the Asian Organisation of Supreme Audit Institutions (ASOSAI) and the International Organization of Supreme Audit Institutions (INTOSAI). The NAA also works in very close cooperation with the Association of East Asian Nations Supreme Audit Institutions (ASEANSAI). GIZ has facilitated international dialogues between the Cambodian NAA, ASEANSAI and SAIs in order to allow knowledge transfer and cooperation for implementing good practices on public auditing in Cambodia and the region. Building Confidence in Government Systems However, the performance of the NAA needs to be improved in order to gain the trust of Cambodian men and women. GIZ promotes public transparency of the NAA through increasing media relations and information to the public. Since its formation, the NAA has conducted more than 500 audits. Selections of the audits have been presented to the public in Audit Reports on Public Financial Management for the Fiscal Years 2006 and 2007. These reports have also been published on the NAA’s website for public viewing. By publishing its auditing results, the NAA strengthens the Photo: © GIZ Cambodia Project name National Audit Authority Project (NAA) Commissioned by German Federal Ministry for Economic Cooperation and Development (BMZ) Project region Cambodia Lead executing agency National Audit Authority Photo left: Training on writing skills for digital and public com- munications on 24 October-8 November 2011 at the National Audit Authority Photo right: Mid-term Review Retreat on 4-5 July, 2011 at Phnom Penh Hotel In cooperation with: NATIONAL AUDIT AUTHORITY PROJECT Published by:
