The Analysis of audit issues and recommendations for 20 PASAI members 2022 regional report examines the main issues these SAIs raised in their three most recent years of financial statements of government audit reports.

It also examines management letters or internal control recommendations, and is supported by reference to SAI Performance Measurement Framework (PMF) and Public Expenditure and Financial Accountability (PEFA) reports where available.

The questions examined are:

• What are the issues reported by SAIs?

• What is the significance and impact of those issues on government operations and public sector financial management?

Taking into account those issues, the report develops eight proposals and a reporting model.