BoEA

Vision, Mission and Values

Vision: International best practices in public sector auditing and fully independent, credible, balanced and timely reporting on African Union finance and governance.

Mission: Enhance and promote accountability, transparency and good governance through high quality auditing and management report. Provide independent assurance to our stakeholders, the Member States, Partners, and to the Public, that Union budget is being used efficiently and for the intended purposes.

Core Values: Independence, Objectivity, Integrity, Reliability, Professional Excellence, Transparency, Positive Approach

Mandate

The African Union Board of External Auditors derive its mandate from Rule 97 of the African Union Financial Rules (FRs), whereby the Board of External Auditors is required to audit the accounts of the African Union (African Union Commission (AUC) and AU organs), and submit the reports to The Executive Council through the Sub Committee of the PRC on Audit matters in accordance with Rule 98 (7) of the FR.

In addition, under Rule 99 (1) (d) of the FR the Board of External Auditors are required to make observations with respect to the efficiency of the financial management, including the accounting system, the internal controls and, in general, the administration and management of the Organization, especially with regard to “internal liaisons between the various authorities responsible for the framing, preparation and administration of the annual budget”.

A Message from Chair of the African Union Board of External Auditors

Counsellor/ Hesham Badawy
President of the Accountability State Authority of Egypt
Chairperson of the African Union Board of External Auditors

A Message from His Excellency the President of the Accountability State Authority of the Arab Republic of Egypt – Chair of the African Union Board of External Auditors (AU-BoEA)

I would like to express my gratitude for the valued confidence which was bestowed on me by Their Excellencies the Heads of the Supreme Audit Institutions (SAIs) members of the African Union Board of External Auditors (AU-BoEA) by endorsing the nomination of the Accountability State Authority (ASA) of the Arab Republic of Egypt to assume the chairmanship of the Board for the two financial years 2022 and 2023.
I consider this confidence an honor and a responsibility, and I would like to assure that the ASA of Egypt will spare no effort in order to facilitate the Board’s work and will strive to promote its quality aiming to accomplish the African vision of “An integrated, prosperous and peaceful Africa, driven by its own citizens and representing a dynamic force in the international arena”.

It gives me great pleasure to express my thanks and appreciation to H.E. Mr. Aghughu Adolphus Arthomhenla; the former President of SAI Nigeria and Chair of the Board for the two financial years 2020 and 2021, for his effective endeavors throughout his tenure of heading the Board. My thanks and appreciation are also extended to Their Excellencies my dear colleagues the Heads of the Board member SAIs and the Board’s management. I heartily would like to wish them success and value their exerted efforts that produced various achievements resulting from the good management which contributes to realizing the Board’s objectives in addition to the keenness to fulfill the African Union goals.

In this regard, allow me to encourage the esteemed Board members to work together towards resuming the achievements and successes accomplished in accordance with Africa’s Agenda 2063 which aims towards implementing a comprehensive and sustainable development based on the principles of transparency and integrity with a view to assuring the collective advancement and prosperity in our African continent.
During the course of our chairmanship of the Board, we shall take all the measures to enhance its role to attain the strategic goals and work priorities of our African Union for the benefit of the people of our continent. This will be based on applying the best practices to cope with the digital transformation technologies related to auditing in order to improve its efficiency and effectiveness. I hope that our Board’s future resolutions would contribute to providing creative and effective recommendations in order to bring about a sound and transparent public funds’ management in our beloved continent.

To conclude, I would like to highlight my utter confidence that our Board’s upcoming audit processes and their outcomes would efficiently fulfill all our mandates. Let me also reiterate my complete trust in the working teams that are currently getting ready to initiate their audit tasks related to the proposed issues in accordance with the adopted work plan.

Counsellor/ Hesham Badawy
President of the Accountability State Authority of Egypt
Chairperson of the African Union Board of External Auditors

Members of the African Union Board of External Auditors.

The Board comprises Eleven (11) Heads of Supreme Audit Institutions (SAI), One member from each Five region of Africa for two-year term plus Six Member States from the first tier of the scale of assessment of the African Union budget

Region of Africa	Member States	Name of member
Northern Region*	SAI Egypt	Counsellor/ Hesham Badawy - Chairperson
Northern Region*	SAI Algeria	M. Abdelkader Benmarouf
Northern Region*	SAI Morocco	Mrs. Zeineb El Adaoui
Central Region	SAI Equatorial Guinea	Mr. Melchor Esono Edjo
Eastern Region	SAI Tanzania	Mr. Charles Edward Kichere
Southern Region*	SAI South African	Ms. Tsakani Maluleke
Southern Region	SAI Angola	H.E. Exalgina Gambao
Southern Region	SAI Eswatini	Mr. Timothy Matsebula
Western Region	SAI Côte d’Ivoire	Mr. Kanvaly Diomande
Western Region*	SAI Nigerian	Dr. Andrew Ogochukwu Onwudili

(* representatives of the first tier on the scale of assessment)

Audit Operations Committee

The audit operations committee (AOC) was established to enable African Union (AU) Board of Auditors (BoA) to discharge its mandate in compliance with Article 78 of the AU Financial Rules and Regulations. The AOC shall comprise five directors of audit appointed by each member of the board and Executive Secretary to the board as an ex-officio member.

Members of the AOC

Dr. Diaaeldin Mohamed Farouk Elgamal – SAI Egypt - Chairperson

Mr. Salah Kheddar – SAI Algeria

Mr. Nvela Antonio – SAI Angola

Dr. Abibatou Boare Diop – SAI Côte d’Ivoire

Mr. Timothy Thandokuhle Masuku – SAI Eswatini

Mr. Lahcen Kers – SAI Morocco

Mr. Benjamin Angbo – SAI Nigeria

Mr. Tshepo Shabangu – SAI South Africa

Mr. Salhina Mkumba – SAI Tanzania

Secretariat

The African Union Commission provides the Board with a full-time secretariat headed by an Executive Secretary who reports functionally to the Chair of the Board of External Auditors and administratively to the Deputy Chairperson of the African Union Commission. The Executive Secretary coordinates the external audit activity, provides technical, administrative, and secretarial support to the Board and its Audit Operations Committee. The Executive Secretary also advises the members of the Board and the Audit Operations Committee on budget, administrative and financial rules and regulations, procedures and practices of the African Union.

Staff of the Secretariat

Dinberu Mulugeta Abebe (MBA, FCCA, MCMI) – Executive Secretary

Tigist Kassaneh – Administrative Assistant

Auditees

AUDITEES– African Union Commission and African Union Organs

The African Union Commission (AUC)
The Pan African Parliament (PAP) - http://panafricanparliament.org
African Commission for Human and Peoples’ Rights (ACPHR)
African Union Advisory Board on Corruption (AUABC)
New Partnership For Africa’s Development (NEPAD)
African Court on Human and Peoples’ Rights (AfCHPR)
Africa Continental Free Trade Area (AfCFTA)
Economic, Social &and Cultural Council (ECOSOCC)
African Committee of Experts on the Rights and Welfare of the Child (ACERWC)
Africa Center for Diseases Control (Africa CDC)
The African Peer Review Mechanism (APRM)

Rules of Procedure, Policies and Standards

The Rules of Procedures of the Board of Auditors supplement the Articles 77 to 84 of the Financial Rules and Regulations of the African Union, that provide the terms of reference governing the external audit of the African Union.