An Integrated, Prosperous and Peaceful Africa.

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BoEA

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”.

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

Mr Aghughu Adolphus Arthomhenla
CHAIRPERSON OF BOARD

(FINANCIAL YEAR 2021-2023)

MESSAGE FROM THE CHAIRMAN OF THE AFRICAN UNION BOARD OF EXTERNAL AUDITORS

May I start by conveying my deepest appreciation to my Colleagues, Distinguished Members of the Board of External Auditors for electing me as the Chairperson of the Board and to congratulate every Member on their appointment to the Board by the Executive Council.

I considered my election as an honour as it is a challenge for me to step into the big shoes left by my brothers who have been at the helm of this Board in the past. To this end, I want to assure you that the trust and confidence you reposed in me and by extension my country, the Federal Republic of Nigeria, will be used to further promote the Pan African Vision of “An integrated, prosperous and peaceful Africa, driven by its own citizens, representing a dynamic force in the international arena.

To achieving the foregoing, I would like us to draw an inspiration from the speech of the President of the Federal republic of Nigeria, His Excellency, Muhammadu Buhari GCFR, Commander in Chief of the Armed Forces, during the two-day 34th Ordinary Session of the Assembly that “As we commence the operationalization of this new structure and system, Nigeria demands a truly reformed, efficient and effective AU Commission, one that is fully committed to the discharge of its duties and responsibilities.

I am therefore convinced that the Board is rightly positioned to ensure that the African Union Commission and its Organs work for the African People which can only be achieved when there is public probity, fiscal discipline, accountability, and transparency reflected in their activities including working assiduously towards ensuring that Africa Agenda 2063 is a reality.

I cannot conclude this piece without placing on record, the giant strides made by my predecessors to reposition the African Union Board of External Auditors for efficient service delivery. I thank my predecessors, for their sacrifices in ensuring an efficient and effective Board that has continued to maintain its relevance despite the emerging challenges of the Union. I appreciate my colleagues from South Africa, Uganda, and Algeria for the vision they upheld and on which we will continue to uphold and strengthen for a better future for the African People.

Finally, I have no doubt that the tasks before us is quite enormous, as the Assembly of Heads of State and Government of the African Union has mandated critical reforms in the operations of the Union. The onus of seeing through those accomplishments, rest on us by reporting promptly and professionally to the African People.

I thank you all.

Board of Auditors

AU Board of External Auditors – Financial Year 2020 - 2021

Name

Supreme Audit Institution (Cour des Comptes)

Remark

Aghughu Adolphus Arthomhenla

Republic of Nigeria

Chairperson of the Board

Abdelkader Benmarouf

Republic of Algeria

President de la Cour des Comptes

Charles E. Appesse

Republic of Congo

President de la Cour des Comptes

Hisham Badawi

Arab Republic of Egypt

President of Accounting state Authority

Mohamed Diare

Republic of Guinee

President de la Cour des Comptes

Mohammed Bastaoui

Kingdom of Morocco

President de la Cour des Comptes

Junias E. Kandjeke

Republic of Namiba

Auditor General

Exalgina Gamboa

Republic of Angola

Judge of the Court of Auditors

Tsakani Maluleke

Republic of South Africa

Auditor General

Khaled Shashek

State of Libya

Auditor General

Charles Kichere

Republic of Tanzania

Auditor General

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

Mr. Salah Kheddar (Team leader) - Algeria

Mr. Emmanuel Kamba – Republic of Congo

Mr. Ali Rashwan – Arab Republic of Egypt

Mr. Ahmed El-Kasmi – Kingdom of Morocco

Mr. Salhina Mkumba – United Republic of Tanzania

Mr. Angbo Benjamin Yakwo – Republic of Nigeria

Mr. Khaled Einiba – State of Libya

Mr. Blessing Nyandoro – Republic of Namibia

Mr. Mamadou Cire Doumbouya – Republic of Guinea

Mr. Tshepo Shabangu – Republic of South Africa

Mr. N’Vela Antonio – Republic of Angola

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

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.

Rules, Regulations and Standards

AUDITEES– African Union Commission and African Union Organs

  1. International Public Sector Accounting Standards (IPSAS)
  2. African Union Financial Rules and Regulations (AUFRR)
  3. International Standard on Audit
  4. AU Procedure Manual
Contacts

Dinberu Mulugeta Abebe – Executive Secretary
DinberuM@africa-union.org
African Union Commission
Addis Ababa
Ethiopia