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| Caribbean Organisation of Supreme Audit Institutions (CAROSAI) | |
|---|---|
| Name | Caribbean Organisation of Supreme Audit Institutions |
| Abbreviation | CAROSAI |
| Formation | 1989 |
| Headquarters | Port of Spain |
| Region served | Caribbean |
| Membership | Supreme audit institutions of Caribbean countries and territories |
| Language | English, Spanish, French, Dutch |
| Parent organization | Caribbean Community, INTOSAI |
Caribbean Organisation of Supreme Audit Institutions (CAROSAI)
The Caribbean Organisation of Supreme Audit Institutions (CAROSAI) is a regional association of supreme audit institutions from Caribbean states and territories that promotes public sector accountability, audit quality, and transparency across the Caribbean Sea region. CAROSAI fosters collaboration among audit offices such as the Audit Service of Jamaica, Office of the Auditor General of Canada (observer relationships), and regional bodies like the Caribbean Community to strengthen oversight, share standards, and coordinate peer reviews. The organisation engages with international entities including the International Organization of Supreme Audit Institutions, the Inter-American Development Bank, and the Commonwealth Secretariat to align practices with global norms and development strategies.
CAROSAI traces its roots to late 20th-century efforts to consolidate public oversight in the Caribbean following dialogues involving the United Nations Development Programme, the Organization of American States, and delegations from the Bahamas, Barbados, Trinidad and Tobago and other islands. Early meetings convened auditors from Belize, Guyana, Jamaica, and Suriname to respond to fiscal challenges highlighted after events such as the Latin American debt crisis and hurricanes like Hurricane Gilbert and Hurricane David. Formalisation of regional audit cooperation echoed initiatives from the Commonwealth Auditors General Conference and the establishment of the International Monetary Fund programmes in Caribbean economies. Subsequent growth paralleled regional integration projects including the Association of Caribbean States and responses to financial pressures triggered by the Global Financial Crisis of 2007–2008.
Membership comprises supreme audit institutions from states and territories such as Antigua and Barbuda, Barbados, Belize, Dominica, Grenada, Haiti, Jamaica, Saint Lucia, Saint Vincent and the Grenadines, Trinidad and Tobago, and associate participants from dependency administrations like Puerto Rico and Cayman Islands. Governance features a Secretary General, an Executive Committee, and subcommittees informed by representatives from offices including the Office of the Auditor General of Canada (observer), Office of the Comptroller and Auditor General (United Kingdom), and delegations influenced by practices from the United States Government Accountability Office and the European Court of Auditors. Institutional arrangements mirror principles discussed at forums such as the INTOSAI Congress and the Caribbean Development Bank assemblies.
CAROSAI coordinates peer reviews, publishes audit guidance, and issues model practices for audits of public finance, procurement, and extractive sectors drawing on standards from the International Organization of Supreme Audit Institutions and the Global Initiative for Fiscal Transparency. Activities include thematic audits relating to disaster risk financing after events like Hurricane Maria, audits of concession frameworks in sectors influenced by corporations like PetroCaribe and multilateral loan programmes from the World Bank and the Inter-American Development Bank. CAROSAI facilitates exchange of methodologies employed by bodies such as the United Kingdom National Audit Office and the Canadian Audit and Accountability Foundation to evaluate welfare transfers, tax administration overseen by agencies like the Caribbean Customs Law Enforcement Council, and public procurement in contexts involving contractors from firms historically tied to projects funded by the European Investment Bank.
Training initiatives partner with institutions such as the Commonwealth Secretariat, the Inter-American Development Bank, the United Nations Development Programme, and university programs at the University of the West Indies and the University of Guyana. Courses cover performance audit techniques used in audits by the New Zealand Office of the Auditor‑General and forensic approaches inspired by the United States Department of Justice and Transparency International case studies. CAROSAI workshops address audit tools for natural disaster response informed by lessons from Hurricane Irma and Hurricane Katrina, and capacity exchanges with the African Organization of English‑speaking Supreme Audit Institutions and the Pacific Association of Supreme Audit Institutions.
CAROSAI engages bilaterally and multilaterally with organisations including the Caribbean Community, the Organization of Eastern Caribbean States, the Association of Caribbean States, the Organization of American States, the International Monetary Fund, and the World Bank Group. It participates in knowledge networks such as the INTOSAI Development Initiative and liaises with the Caribbean Development Bank and donor agencies like the United Kingdom Department for International Development and the United States Agency for International Development on governance programmes. International partnerships extend to audit institutions like the Australian National Audit Office, the European Court of Auditors, and specialist agencies including World Customs Organization for revenue-related audits.
Funding streams derive from membership contributions, project grants from the Inter-American Development Bank, technical cooperation from the United Nations Development Programme, and capacity grants provided by the European Union. Governance follows charters influenced by the United Nations Convention against Corruption and principles from the International Organization of Supreme Audit Institutions including independence, accountability, and professional standards reflected in documents akin to those adopted at the INTOSAI Professional Standards Committee. Leadership rotations have featured auditors from offices in Barbados, Jamaica, and Trinidad and Tobago with oversight from an Executive Committee referencing audit practices from the Comptroller and Auditor General of India and the Office of the Auditor General of Norway.
CAROSAI-coordinated audits have examined disaster relief spending after Hurricane Ivan and Hurricane Maria, public procurement following infrastructure projects funded by the Inter-American Development Bank and the World Bank, and social programme delivery reviewed alongside the Caribbean Development Bank. Reports have influenced policy debates in legislatures such as the Parliament of Barbados and the House of Assembly of Jamaica, prompted investigations involving officials linked to cases studied by Transparency International, and supported improvements to financial management systems aligned with recommendations from the International Monetary Fund. Peer review outcomes have led to strengthened audit mandates in offices modeled after the New Zealand Office of the Auditor‑General and enhanced audit quality frameworks comparable to those in the United Kingdom National Audit Office.
Category:Supreme audit institutions Category:International organizations