RELATIONS WITH DONORS
The Audit Bureau of Jordan has benefited from a number of programs implemented in recent years. These programs have contributed to the development of the work of the Bureau, whether in terms of audits or raising the efficiency and skills of auditors. Donors’ contributions mainly included technical support through specialized experts, classroom-training courses, on job training and external study visits, where many training programs were completed and manuals and procedures guidelines prepared. The following is a summary of the most important implemented programs in cooperation with donors:
The First Twinning Project(TP) supported by EU, from 2006 to 2008, with the National Audit Office, UK, and the Bundesrechnungshof, of Germany. The project had four components: Strategic consensus building (stakeholders), Public sector audit restructuring (AB organization), AB institutional-strengthening (legislative framework and associated procedures) and AB capacity-building (guidelines, procedures, skills and operational efficiencies).
The Second Twinning Project(TP) from 2012-2015, has been implemented by a consortium of Spanish Court of Accounts (Tribunal de Cuentas),Netherlands Court of Audit (Algemene Rekenkamer),Estonian National Audit Office (Riigicontroll). The project had four components: Enhancing Audit Operations and Outcomes, Strengthening Anti-Fraud and Anti-Corruption Processes and Procedures, Improving the IT Systems of the AB and Developing IT Audit, and Advancing Performance and Environmental Audit. During 2011, USAID Fiscal Reform II Project (USAID-FRPII) assisted AB with the development of a manual for performance audit. USAID-FRPII also assisted AB with three pilot performance audits and. (USAID-FRPII) in 2012 and 2013 assisted AB with the establishment of methodology to audit the Key Performance
Indicators (KPIs) of the Result Oriented Budget. In which they prepared a manual for auditing those KPIs, and implemented three pilot studies in different MDAs. In 2016, the Netherlands Court of Audit (Dutch SAI) funded the Sharaka program. A five-year program implemented in a number of Supreme Audit Institutions (SAIs) in the Middle East and North Africa, one of which is AB of Jordan. The program began in 2016 and originally included one Regional Program and four Bilateral Projects. The aim of the Regional Program is to strengthen the integrity of SAIs in the region using the IntoSAINT methodology and an exchange of best practice, and to develop and implement an approach to assessing the respective governments’ preparedness to implement the Sustainable Development Goals (SDGs). During 2013-2015, the World Bank provided a grant to AB for an amount of $250K to support the Bureau in reviewing the legal and institutional framework, Developing audit methodologies for specialized audit areas related to financial audit of SOEs and PPPs; Designing and Developing training programs and modules and selecting and training a team of master. World Bank continued to support AB in the areas of financial and performance audits in 2017-2018. A manual of procedures for financial audit developed for the AB, and 42 audit staff trained, three pilot financial audits launched and completed on three selected municipalities. Pilot Performance audit on municipal Solid Waste management for three selected municipalities was completed. The project has developed a manual of procedures for municipal solid waste performance audit, and launched the fieldwork on performance audit on Great Amman Municipality (GAM) property tax collection. With the significant improvement in the work of AB because of these supports, the continuous change in the techniques and methodologies of auditing at the global level requires that the AB continue to keep pace with these developments.
The Third Twinning Project(TP):
The Audit Bureau of Jordan announced on 13 July 2021 the launch of a twinning project with the Supreme Audit Office in Poland (NIK).
read more