BoEA

About

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

Timothy S. Matsebula
Auditor General for the Kingdom of Eswatini
Chairperson of the African Union Board of External Auditors

A Message from His Excellency the Auditor General of Eswatini – Chair of the African Union Board of External Auditors (AU-BoEA)

I would like to express heartfelt gratitude and a profound sense of responsibility in the confidence bestowed upon me by Their Excellences 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 SAI Eswatini to assume the chairmanship of the Board for the two financial years 2025 and 2026.

This is indeed a huge and honourable as well as noble task that you have entrusted upon me of taking the lead in strengthening our organization for the next two years and lifting it to higher levels. It is an honor to lead this distinguished body and I am deeply appreciative of the support and confidence you have shown in my abilities. As we embark on this journey together, I want to emphasize that this role is not merely about singular leadership; it is, at its core, a shared responsibility among all of us. The strength of our Board lies not in one person, but in the collective wisdom, diverse experiences, and unwavering commitment that each of you brings to the table. It is your expertise and dedication that will drive our mission forward and ensure the integrity and effectiveness of our oversight.

In the coming years, we face a significant task that brings opportunities, demanding our concerted efforts, collaboration and innovative thinking. Together, we will work to uphold the highest standards of accountability and transparency in our financial practices, ensuring that we serve the African Union and its citizens with the diligence and integrity they deserve. Our work is crucial in building public trust and fostering confidence in our institutions. It is through strengthening our engagement and further collaboration, that the Board, that I am privileged to lead, can also contribute to a more unified implementation of the its mandate while addressing any outstanding and emerging challenges.

I am a firm believer that engagement, collaboration and transparency are critical to our success. As we move forward, let us remember that our roles extend beyond the confines of the borders of respective states and regions but we stand as stewards of public resources for the continent. Our commitment to accountability must resonate throughout our institutions and into our communities. Together, we will uphold the principles that guide us and champion the causes that are vital to the prosperity of the African Union. I am confident that Board’s audit processes and their outcomes would efficiently fulfill our mandate through the working teams that have been carefully selected from member SAIs.

Timothy S. Matsebula
Auditor General for the Kingdom of Eswatini
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
Southern Region	Chairperson SAI Eswatini	Mr. Timothy Matsebula
Northern Region*	SAI Algeria	Mr. Nacir Mohamed Fouad
Western Region	SAI Equatorial Guinea	Mr. Melchor Esono Edjo
Eastern Region*	SAI Egypt	Counsellor/ H.E. Mohamed El-Faisal Youssef
Northern Region*	SAI Morocco	Mrs. Zeinab El Adaoui
Eastern Region	SAI Mauritius	Mr. Dharamraj Paligadu
Western Region*	SAI Nigeria	Mr. Shaakaa Kanyitor Chira
Northern Region	SAI Libya	Mr. Khaled Shekshek
Central Region	SAI Côte d’Ivoire	Mr. Kanvaly Diomande
Southern Region*	SAI South Africa	Mr Tsakani Maluleke
Southern Region*	SAI Angola	Dr. Sebastiao Domingos Gunza

(* 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

Mr. Timothy Thandokuhle Masuku – SAI Eswatini - Chairperson
Dr. Diaaeldin Mohamed Farouk Elgamal - SAI Egypt
Mr. Salah Kheddar – SAI Algeria
Mr. Nzonza Victor Matondo – SAI Angola
Dr. Abibatou Boare Diop – SAI Côte d’Ivoire
Mr. Lahcen Kers – SAI Morocco
Mr. Uchechukwu Nwaede Ogwe – SAI Nigeria
Mr. Tshepo Shabangu – SAI South Africa
Mr. Yosef Kalefa Hosen – SAI Libya
Mr. Heraclio Lazaro Komba Ibule – SAI Equatorial Guinea
Mr. Khemraj REETUN – SAI Mauritius

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

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.