Republic of
South Sudan

NATIONAL AUDIT CHAMBER (NAC)

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Compliance Audit of the Accounts of Net Oil Revenue of the Oil Producing States and Communities 2011-2020
  22nd March 2021
 
Oil Revenues report
The Auditor General, Steven K Wondu, has issued a report on the Compliance Audit of the Accounts of 2% and 3% Share of Net Oil Revenue of the Oil Producing States and Communities at the Ministry of Finance and Planning, Bank of South Sudan, Unity State, Upper Nile State and Ruweng Administrative Area, 2011-2020.
 
The report revealed a series of irregularities in the management of petroleum revenue contrary to the law.
 
The report revealed that over $50 million, part of 2% and 3% shares meant to be paid to oil-producing states. was misappropriated. The oil-producing areas of Ruweng Administrative Area, Upper Nile and the Unity States have been deprived of a sum of $50 million from 2011 to 2020.
 
Over $17 million was lost in just one year to unauthorized companies and entities.
 
The Ministry of Finance says it has started enforcing reforms to ensure there is transparency in the management of revenues.
 
Compliance Audit of the Accounts of 2% and 3% Share of Net Oil Revenue   Compliance Audit of the Accounts of 2% and 3% Share of Net Oil Revenue of the Oil Producing States and Communities 2011-2020
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NAC develops Financial Audit Manual
  2020
 
Stakeholder Engagement Strategy
The Financial Audit Manual provides an audit approach in carrying out financial audits in accordance with the International Standards of Supreme Audit Institutions (ISSAIs); which means full compliance with the International Standards on Auditing (ISA) and the additional guidance set out in the International Organisation of Supreme Audit Institutions (INTOSAI) practice notes.
 
It has been developed with support from the Norwegian Embassy in Juba (MFA Norway) under the NAC, INTOSAI Development Initiative (IDI) and AFROSAI-E Cooperation Agreement aimed at supporting the Chamber to implement key strategic priorities, especially in the areas of auditing, stakeholder relations and planning, quality control and reporting.
 
Financial Audit Manual 2020   NAC Financial Audit Manual 2020
 
NAC launches new five year Strategic Development Plan for 2019-2024
  21st June 2019
 
launchFive-year Strategic Plan
2019–2024 launch
At a ceremony held in Juba, the National Audit Chamber of South Sudan launched its' five-year Strategic Plan 2019-2024 .
 
The Auditor General, Ambassador Steven Wöndu, called for the participation and support of all stakeholders for its successful implementation.
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NAC develops Human Resource Management Strategy 2019-2024
  2019
 
HRMS
This is the first Human Resources Strategic Plan (HRSP) for the National Audit Chamber of South Sudan (NAC) covering the fiscal years 2019-2024. This HRSP is largely informed by the strategic goals that were set in the NAC Strategic Development Plan for the calendar years 2019-2024. T
 
The HRSP was generated through a consultative process involving stakeholders internal and external to NAC. The Plan was developed based on benchmarking, and inputs from stakeholders especially the staff and management of NAC and representatives of the Development Partner. It is based on the model prescribed to by INTOSAI and AFROSAI-E, the international professional organizations of which NAC is a member. The HRSP contains well defined focus area, strategic objectives, actionable strategies, performance measurement and indicators, and factors that could hinder achievement of the set targets.
 
  NAC Human Resource Management Strategy 2019-2024
 
NAC produces Performance Audit Manual
  October 2019
 
Performance Audit Manual
This is the second Performance Audit Manual for the National Audit Chamber (NAC). This manual is customized based on the AFROSAI-E Performance Audit Handbook 2016. The first NAC manual was produced in 2013.
 
The mandate of the NAC to conduct performance audit is regulated by the South Sudan NAC Act 2011, article 15 - Value for Money Audit (VFM). The Auditor General can examine the appropriateness, adequacy and quality of the inputs made in the policy formulation by the MDAs, etc., and in the implementation concerning such policy choices and formulations.
 
  NAC Performance Audit Manual 2019
 
NAC publishes Stakehoder Engagement Strategy 2019-2024
  2019
 
Stakeholder Engagement Strategy
This is the first stakeholder communication strategy for the National Audit Chamber of South Sudan (NAC). It covers the calendar years 2019-2024.
 
This Stakeholder Engagement Strategy is largely informed by the NAC strategic goals that were set in the Strategic Development Plan which covered the calendar years 2019-2024.
 
This strategy presents systematized documentation to remind ourselves in the Chamber what we must do, when and how. It is our internal reference guide for delivering the core operational services, for internal management, and to be recognized as a centre of Audit excellence by our citizens. All NAC staff are committed to owning the Strategy and therefore are expected to ensure its full implementation.
 
  NAC Stakeholders Engagement Strategy 2019-2024
 
IDI and AFROSAI-E jointly support NAC to implement key strategic priorities for 2017-2020
  September 2017
 
Peer Support ProjectAnnual Meeting 2017
IDI and AFROSAI-E jointly support the Audit Chamber of South Sudan to implement key strategic priorities for 2017-2020, especially in the areas of auditing, stakeholder relations and planning, quality control and reporting. Funding is provided by the Norwegian Embassy in Juba (MFA Norway). The SAI Kenya and SAI Norway provide in-kind resource persons.
 
The Royal Norwegian Embassy in Juba is providing support to the project.
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NAC launches two-year Strategic Development Plan for 2017-2019
  22nd September 2017
 
2017-2019 plan
Launch of two-year plan
The National Audit Chamber launched a two-year Strategic Development Plan for 2017-2019.
 
The plan was developed with the help of experts from Uganda as part of the IGAD support for capacity development.
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