No. Resolution Observation Page
01/2016/AG Approve the conclusions and recommendations contained in the following rapporteur’s reports, which as appendices are an integral part of these minutes:Technical Topic No. 1: SAIs and their contributions to achieving the SDGs, presented by the SAI of Brazil, as coordinator, and the SAI of Ecuador as rapporteur.Technical Topic 2:Preventing Fraud Risk in Financial Statements and Managing Fiscal Risk andManaging Fiscal Risk, presented by the SAIs of Guatemala and Mexico, as coordinators. Approve conclusions and recommendations 1
02/2016/AG Unanimously approve the minutes of the Plenary Administrative Session of the XXV OLACEFS Ordinary General Assembly held in Queretaro, Mexico, on November 26, 2015. Approve Minutes 3
03/2016/AG Approve the activities report submitted by the Presidency of OLACEFS, in the charge of the Superior Audit Office of the Federation of Mexico, for the period from January 1, 2016 to December 1, 2019. Approve Report 4
04/2016/AG Approve the activities report submitted by the OLACEFS Executive Secretariat, in the charge of the Office of the Comptroller General of the Republic of Chile, for the period from January 30, 2015 to December 30, 2016. Approve Report 4
05/2016 / AG Approve the annual financial report which includes the legal opinion of the OLACEFS financial auditor, in line with the provisions of Agreement 1239/10/2016 of the LXIV OLACEFS board meeting, held on October 17, 2016 in Punta Cana, Dominican Republic. Approve Report 4
06/2016/AG Approve Agreement 1240/10/2016 of the LXIV OLACEFS board meeting, held on October 17, 2016 in Punta Cana, Dominican Republic which includes the following amendments to the OLACEFS Regulations:A. Modify the wording of Article 55 of the regulations as follows: “financial statements shall be issued annually, prepared in accordance with the international financial reporting standards (IFRS) adopted by the international accounting standards board (IASB), effective to the end date of the reporting period.”B. In Articles 59 and 61 of the regulation, change the term “memorandum account” for the term “note” and add the following sentence: “in the note the valuation shall be recorded insofar as is practicable.”

C. Repeal transient Articles 3 and 4.

Approve Agreement 4
07/2016/AG Approve the activities reports of the OLACEFS Committees, Commissions and Working Groups, as per Agreement 1241/10/2016  of the OLACEFS LXIV board meeting held on October 17, 2016 in Punta Cana, Dominican Republic. Approve reports 4
08/2016/AG Approve the 2016-2018 training plan, put together by the capacity building committee (CCC). Approve the Plan 4
09/2016/AG Be informed of the approval of the Declaration of Punta Cana on Citizen Participation in Monitoring and Oversight of Sustainable Development Goals – Agenda 2030, signed on October 19, 2016. Be informed 5
10/2016/AG Approve the joint report of the Executive Secretariat and the Presidency on the 2017-2022 Strategic Planning process. This approval includes the Implementation Matrix draft and the corresponding management indicators. Approval is also given for the Working Group for Strategic Planning (GTPE) to make the required adjustments to the matrix and the proposed indicators so that they promote implementation of the strategic plan of our organization. Approve report 5
11/2016/AG Approve the extension of the annual operational planning process for 2017, to develop it between the end of the XXVI General Assembly and December 31, 2016. Approve extension 5
12/2016/AG Delegate the power accorded in section XIII of Article 11 of the Regulations, to approve the 2017 Annual Operating Plans (POAs) and the OLACEFS Budget, to the Board, to be done virtually by December 2016 at the latest Delegated authority to the Board 5
13/2016/AG Be informed of and show support of the activities reports of the Organization of Central American and Caribbean Supreme Audit Institutions (OCCEFS) and the Organization of Supreme Audit Institutions of MERCOSUR and Associated Countries (EFSUR). Be informed of and approve reports 5
14/2016/AG Be informed of and show support for the Presidency’s report on collaboration with OLACEFS associate members. Be informed of and approve report 5
09/15/2016 Be informed of and show support for the report on the implementation of the OLACEFS-GIZ memorandum of understanding on environmental matters concerning an increase in the funds pledged by GIZ of up to €800.000 (EUROS), and concerning an extension of the project’s execution time until 2020. Be informed of and approve report 5
16/2016/AG Elect by acclamation the Office of the Comptroller General of Bolivia for a seat on the Board for the period 2017-2019. Elect the board member 6
17/2016/AG In line with the provisions of Agreements 1251/10/2016 and 1252/10/2016 of the LXIV OLACEFS board meeting, appoint the Court of Audit of the Republic of El Salvador to host the XXIX Ordinary General Assembly, 2019. Approve venue for the XXIX GA, 2019 6
18/2016/AG Modify Resolution 27/2015/AG of the XXV OLACEFS General Assembly to designate the Office of the Comptroller General of the Republic of Paraguay to host the XXVII General Assembly in 2017. Approve venue for the XXVII GA, 2017 6
19/2016/AG Approve the Technical Topics to be developed in 2017:- Technical Topic No. 1: The use of Big Data Analysis in the audit function; and- Technical Topic No. 2: Performance audits for assessing sustainable development goals.

The TCU’s proposal to add the matter of predictive audits to Technical Topic No. 1 is included. The choice of the coordinators for these topics will be reported in a timely manner by the Executive Secretariat.

Approve Technical Topics for GA 2017 6
20/2016/AG Be informed of the report submitted by the Office of the Comptroller of the Commonwealth of Puerto Rico on preparations for the XXVIII Ordinary General Assembly to be held in 2018 in Puerto Rico. Be informed 6
21/2016/AG Be informed of the preparations and progress of the organization for the XXII INTOSAI Congress, 2016 (XXII INCOSAI). Be informed 6
22/2016/AG Be informed of the joint activities report for the INTOSAI steering committee, presented by the SAIs of Ecuador and Venezuela. Be informed 6
23/2016/AG Approve the membership of the Court of Auditors of Alagoas of the Federative Republic of Brazil as an OLACEFS Associate Member. Approve membership of Associate Member 7
24/2016/AG Be informed of the status of the membership application procedure for the Office of the Auditor General of the Province of Salta, Argentina, to be determined at the next board meeting. Be informed 7
25/2016/AG Be informed of and approve the report of the OLACEFS Presidency on the rejection for membership of the Office of the Auditor General of the Republic of Colombia to OLACEFS Be informed of and approve report 7
26/2016/AG Be informed of and approve IDI-OLACEFS Cooperation Programs status report Be informed of and approve report 7
27/2016/AG Be informed of the presenting of the Award of the Americas, to be held as part of the administrative session of the XXVI OLACEFS General Assembly. Be informed of presentation of award. 7
28/2016/AG Be informed of the report on the payment of membership fees of OLACEFS members and the action planned by the Executive Secretariat for collecting reported debts. Be informed of payment of fees 7
29/2016/AG Assign authority to the OLACEFS Presidency and Executive Secretariat, in their capacity as official representatives of the organization, to establish contact with EUROSAI to develop a work proposal to cover, after careful analysis, the suggested initiatives by EUROSAI presented below:• promoting e-learning initiatives with participants from different regions;• increasing links between working groups and task forces in different regions;

• regular exchange of views and information between the regions’ respective capacity-building committees;

• exchange of information materials;

• a greater number of links and information exchange through the websites of the different regions, and

• conducting joint studies.

Assign authority for contact with EUROSAI 7
30/2016/AG Be informed of Agreement 1264/10/2016, authorizing the download of MYOB ACCOUNTING PLUS 10 software and databases. Be informed of Agreement 1264 8
31/2016/AG Be informed of and approve the proposal for OLACEFS to take the necessary steps to become a member of the Forum of Latin American and Caribbean Countries on sustainable development of ECLAC. Be informed of and approve propsal 8
32/2016/AG Be informed of Agreement 1266/10/2016, whereby the board shall request the OLACEFS Management Auditor to coordinate with the technical committee on citizen participation (CTPC), under the charge of the SAI of Paraguay; the capacity building committee (CCC), under the charge of the SAI of Brazil; and the technical committee on good governance practices (CTPBG), under the charge of the SAI of Argentina, to agree on a specific management audit plan for 2017 to be presented to the board for virtual decision before December 31, 2016 Be informed of Agreement 1266 8
33/2016/AG Be informed of the call to nominate a candidate(s) to fill vacancies in the common forum for framework of ISSAs (FIPP). Be informed of call 8
34/2016/AG Assign authority to the Executive Secretariat to initiate contacts aimed to sign a cooperation agreement with the Inter-American Government Procurement Network (RICG). Authorize ES 8
35/2016/AG Be informed of the outcome of the International Research Competition report that the result is as follows:First place: Mónica Cecilia Vásquez Vetterlein (Chile) with 437 points;Second place: Carlos Miguel Gómez Márquez, (México) with 436 points; and

Special mention: Juan José Díaz Guevara (Peru) with 426 points.

Be informed of the results of the International Research Competition 8
36/2016/AG Be informed of the results of the regional competition on the Recovery of Values, 2016, “The contribution of Supreme Audit Institutions to achieving Sustainable Development Goals”.First place: Leonardo Pereira García, André Delgado de Souza, Erick Muzart Fonseca Dos Santos, Rherma Radicchi Teixeira Vieira from Brazil’s SAI, with 96 points.Second place:Paula Natalia Picasso, Mabel Juana Padilla of the SAI of Argentina with 88.5 points; and

Third place: Angelo Henrique Lopes da Silva, Carlos Alberto Araújo, Fabio Henrique Granja, Helena Silva de Oliveira, Melchior Sawaya Neto from Brazil’s SAI with 87.25 points.

Be informed of the results of the International Research Competition 8
Minutes of the XXVI General Assembly  pdf
Agreement Observation Page
01/2014/AG Approve the conclusions and recommendations contained in the following minutes reports, which as annexes form an integral part of this record:Technical Subject 1 “The role of SAIs in relation to public governance,” presented by the SAI of Brazil, as President Coordinator, the SAI of Costa Rica, as moderator and the SAI of Peru, as Secretary-Rapporteur.Technical Subject 2 “Internal control from the transparency and accountability perspective,” presented by the SAI of Paraguay as President Coordinator, the SAI of Mexico as moderator and the SAI Peru as Secretary-Rapporteur, and with the participation of the OLACEFS-GIZ programme.Technical Subject 3 “Fiscal control and the relationship with other autonomous entities in countries in the region: scope, exceptions and content” presented by the SAI of Honduras as President Coordinator, the EFS of Ecuador as Moderator and the SAI of Peru as Secretary-Rapporteur. Approve conclusions and recommendations 2
02/2014/AG Unanimously approve the agenda of the OLACEFS 24th General Assembly administrative session. Approve agenda 7
03/2014/AG Unanimously approve the minutes of the administrative plenary session of the OLACEFS Extraordinary General Assembly, held in Brasilia on March 27, 2014. Approve minutes 7
04/2014/AG Approve the activities report submitted by the presidency of OLACEFS, held by the Court of Accounts of the Federative Republic of Brazil for the period January 1, 2014 – October 30, 2014, in accordance with the OLACEFS 60th Board of Directors’ Agreement 1108/11/2014. Approve report 7
05/2014/AG Approve the activities report submitted by the OLACEFS Executive Secretariat, held by the Office of the Comptroller General of the Republic of Chile, for the period January 1, 2014 – October 30, 2014, in accordance with the OLACEFS 60th Board of Directors’ Agreement 1110/11/2014. Approve report 7
06/2014/AG Approve the activities reports submitted by the OLACEFS’ Committees, Commissions and Working Groups for the period January 1, 2014 – October 30, 2014 in accordance with the OLACEFS 60th Board of Directors’ Agreement 1110/11/2014. Approve reports 7
07/2014/AG Take cognizance of the documents “Supreme Audit Institutions and Accountability: Creating a Common Ground for Strengthening External Control in Latin America”, “Guide for Accountability of SAIs’ Institutional Management to the Citizenship” and “Guide to Implement the Declaration of Asuncion’s Principles of Accountability” presented by the Technical Committee on Good Governance Practices, approved by OLACEFS 60th Board of Directors’ Agreement 1115/11/2014. Take cognizance 8
08/2014/AG Approve modifications to the terms of reference of the Capacity Building Committee -CCC, approved by OLACEFS 60th Board of Directors’ Agreement 1111/11/2014. Approve TDR 8
09/2014/AG Take cognizance of the Procedures Guides and Functions of the Capacity Building Committee (CCC) and OLACEFS professional internships, approved by OLACEFS 60th Board of Directors’ Agreement 1112/11/2014. Take cognizance 8
10/2014/AG Approve proposal for modifications of the Terms of Reference of the Special Committee for the Review on the Charter and Regulations, CER, presented in conjunction with Presidency of OLACEFS and the Presidency of CER, in acordance with the 60th Board of Directors’ Agreement 1113/11/2014 and approve the amendment to the OLACEFS Membership Guide. Approve proposals 8
11/2014/AG Approve the legal opinion of the Special Review Committee for the Charter, CER, on the study of a new membership category, issued by official letter CER 9/2014.And to mandate the Special Review Committee for the Charter, CER, to modify OLACEFS regulations according to this resolution. Approve legal opinion 9
12/2014/AG Approve the pronouncement of the Special Review Committee for the Charter, CER, on the “determination of the amounts to be paid by affiliate members” issued by official letter CER 11/2014. Accordingly, the contributions of the non-full members are set as follows:Affiliate Members: $ 2. 700Adherent Members: SAI of Spain US $ 3000 and SAI of Portugal US $ 1500Permanent Observers: US $ 1,800 Approve pronouncement 9
13/2014/AG Take cognizance and favourably receive the legal opinions requested of the Special Review Committee for the Charter, CER:Official letter CER N ° 10/2014: Statement on the merits of the AC-Colombia Corporation’s application for admission to OLACEFS.Official letter CER No. 12/2014: Statement on OLACEFS procedure to follow to register rights over intellectual / industrial property.Official letter CER No. 13/2014: Statement on Management Auditing Manual presented by the SAI of Dominican Republic. Take congizance 9
14/2014/AG Take cognizance of the extension until July 2017 of the OLACEFS – GTOP Working Group on Public Works Auditing, in accordance with the OLACEFS 60th Board of Directors’ Agreement 1116/11/2014. Extension of validity 10
15/2014/AG Take cognizance of the extension for two years of the Working Group on the Implementation of International Standards on Auditing and debate on status change of the Technical Committee GTANIA, in accordance with the OLACEFS 60th Board of Directors’ Agreement 1117/11/2014. Extension of validity 10
16/2014/AG Take cognizance of OLACEFS 60th Board of Directors’ Agreement 1118/11/2014, regarding non-approval of the request for extension of the OLACEFS Working Group on “Manuals and Guides” and “Observations on the Charter and Regulations”. Take congnizance of agreement 10
17/2014/AG Approve OLACEFS     2015 budget for a total of US $525,000 with the presentation of the 2015 Annual Operational Plans for all Bodies and Working Groups. This amount includes a support fund of a maximum of $ 50,000 for SAIs with greater needs.A study of possible support for OLACEFS’ Sub-regional Groups (EFSUR and OCCEFS) and their possible inclusion in future budget formulation processes proposed by OLACEFS 60th Board of Directors’ Agreement 1119/11/2014, was also approved. Approve budget 10
18/2014/AG Approve the Audited Financial Statements to December 31, 2013, in their entirety, presented by the Comptroller General’s Office of the Republic of Costa Rica, in its capacity as OLACEFS Financial Auditor in accordance with the OLACEFS 60th Board of Directors’ Agreement 1120/11/2014. Approve financial statements 10
19/2014/AG Approve Management Audit Report for OLACEFS virtual courses arising from the Institutional Strengthening Project of Andean countries’ SAIs, funded by the World Bank through the donation agreement TF-094136, presented by the SAI of Dominican Republic, in accordance with the OLACEFS 60th Board of Directors’ Agreement 1121/11/2014. Approve management report 10
20/2014/AG Take cognizance and favourably receive the activities report submitted by the Comptroller General’s Office of the Republic of Panama in its capacity as President of the Central America and Caribbean Organization of Supreme Audit Institutions (OCCEFS), in accordance with the OLACEFS 60th Board of Directors’ Agreement 1122/11/2014. Take cognizance 10
21/2014/AG Take cognizance and favourably receive the activities report submitted by the General Audit Office of Argentina in its capacity as the Executive Secretary of the Organisation of MERCOSUR and partner countries’ Supreme Audit Institutions (EFSUR) in accordance with the OLACEFS 60th Board of Directors’ Agreement 1122/11/2014. Take cognizance 11
22/2014/AG Take cognizance of the report on the implementation of the Knowledge Management System, presented under the Activities Report of the OLACEFS Committee on Information and Communications Technologies (CTIC). Take congnizance 11
23/2014/AG Take cognizance of the INTOSAI strategic planning process for period 2017-2022 and approve the agreement 1096/05/2014 of the Buenos Aires 59th Board of Directors, on modification of timeline for OLACEFS new Strategic Plan (2017-2022), extension for the current Strategic Plan and timetable for the formulation of the new OLACEFS Strategic Plan 2017-2022. Strategic planning 11
24/2014/AG Take cognizance of the INTOSAI Capacity Building Committee activities report. Take cognizance 11
25/2014/AG Take cognizance and endorse the implementation of the OLACEFS new portal from January 1, 2015, in accordance with the Cusco 60th Board of Directors’ Agreement 1125/11/2014. Take cognizance 11
26/2014/AG Take cognizance of the progress report submitted by the German Agency for Technical Cooperation (GIZ) on the activities of the Regional Support Programme for OLACEFS (OLACEFS-GIZ Programme).
Also, take cognizance of the proposal on the call for projects to be funded by international cooperation, in accordance with the Cusco 60th Board of Directors’ Agreement 1126/11/2014.
Take cognizance 11
27/2014/AG Approve the 60th Board of Directors’ Agreement 1127/11/2014, that acknowledges and endorses the presentation of the Programme for Social Cohesion in Latin America of the European Commission – EUROSOCIAL, and Explanatory Memoranda EUROSOCIAL II Programme and Principles and Recommendations for Better Interagency Coordination for the Fight Against Economic-Financial Crime Linked to Corruption.Additionally, the creation of a High-Level Group for Institutional Integration to Fight Corruption is approved, comprised as follows:-        Argentina SAI – Auditor General Horacio Pernasetti.- Brasil SAI – Minister Joao Augusto Nardes.- Chile SAI – Comptroller General Ramiro Mendoza Zúñiga- Costa Rica SAI – Comptroller General Marta AcostaAlso, the Buenos Aires Resolution (2014) on the Latin American and Caribbean Network to Fight Corruption -RLACC signed by the 59th Board of Directors held in Buenos Aires, Argentina, on May 23, 2014 is also ratified. Approve agreement, creation of Group and ratification of resolution 12
28/2014/AG Choose option 2 as winner of the new corporate logo contest run by the OLACEFS Presidency and Executive Secretariat. This design obtained 12 votes in the plenary of the General Assembly. Option 1, meanwhile, received 7 votes, option 3, 1 vote. The SAI of Colombia did not cast its vote due to absence and a null vote was counted.The winning proposal was presented by María José O’Shee of the SAI of Chile. Choose logo 12
29/2014/AG Endorse the results of the International Competition for the Recovery of Values organized by the Technical Committee for Good Governance Practices which are as follows:First Place: Gabriel Benavides Ramírez, Superior Audit Office of Mexico.Second Place: Nelton Estuardo Mérida, Comptroller General of Guatemala.Third Place: Andrés Cabrera Sáenz, Comptroller General of Costa Rica Competition awards 12
30/2014/AG Approve the Board of Directors proposal contained in the 60th Board of Directors’ agreement 1130/11/2014 on Consolidated Technical Subjects to be developed at the 25th OLACEFS Ordinary General Assembly, 2015, jointly presented by the Presidency and the Executive Secretariat, relating to:Technical Subject 1: Citizen participation and supreme audit institutions: impact on control and generation of public valueTechnical Subject 2: The importance of using databases and information security for the strengthening of ICTs and the efficient exercise of control. Approve proposal 13
31/2014/AG Approve the report submitted by the Superior Audit Office of Mexico on the   preparations progress for the 25th OLACEFS Ordinary General Assembly, 2015, to be held on November 23-27. Approve report 13
32/2014/AG Endorse the report on EUROSAI-OLACEFS 8th Conference to be held in Ecuador, on June 2015 and approve the creation of a High Level Technical Commission to support the SAI of Ecuador in the organization of the EUROSAI-OLACEFS 8th Conference, made up of:SAI of ArgentinaSAI of BrazilSAI of SpainSAI of NetherlandsSAI of MexicoSAI of PeruSAI of VenezuelaApprove the following topics as a basis for the development of the work to be carried forward in the EUROSAI-OLACEFS 8th Conference:

Governance

Coordinated Audits

Endorse 13
33/2014/AG Considering the 60th Board of Directors’ Agreement 1133/11/2014, approve the incorporation of the following new members:1. COURT OF AUDITORS OF THEPROVINCE OF SANTA FE- ARGENTINA
2. COURT OF AUDITORS OF THE FEDERAL DISTRICT- BRAZIL3. COURT OF AUDITORS OF THE STATE OF CEARÁ – BRASI4. COURT OF AUDITORS OF THE STATE OF ESPÍRITO SANTO- BRASILS. COURT OF AUDITORS OF THE STATE OF MATO GROSSO – BRASIL6. COURT OF AUDITORS OF THE STATE OF PARÁ – BRASIL7. COURT OF AUDITORS OF THE STATE OF PERNAMBUCO – BRASIL8. COURT OF AUDITORS OF THE STATE OF RÍO GRANDE DO NORTE – BRASIL9. COURT OF AUDITORS OF THE STATE OF RONDONIA – BRASIL10. COURT OF AUDITORS OF THE STATE OF RORAIMA – BRASILAnd approve the incorporation, as a new permanent observer, of:

l. RUI BARBOSA INSTITUTE – BRAZIL

 

Approve new members 13
34/2014/AG Considering the 60th Board of Directors’ Agreement 1134/11/2014,   approve the proposal of the OLACEFS Presidency in the following terms:Audit Institutions disaffiliated on the grounds of debt to OLACEFS may apply for readmission to the Organization. The General Assembly may approve that request on condition that full payment of debt is made within six months before the effective re-entry, which shall be verified by the Executive Secretariat, removing them from the disaffiliation report. Approve proposal 14
35/2014/AG Considering the 60th Board of Directors’ Agreement 1134/11/2014 and the 24th General Assembly special regulation contained in resolution 34/2014/AG, approve the conditional incorporation of the following new members:1. COURT OF AUDITORS OF THE STATE OF PARAÍBA – BRASIL
2. COURT OF AUDITORS OF THE STATE OF RÍO DE JANEIRO – BRASIL
Approve conditional incorporation 14
36/2014/AG Considering the 59th Board of Directors’ Agreement 1101/05/2014, Buenos Aires on may 23-2014, the incorporation of the following new member is approved: Court of Auditors for Municipalities of the State of Bahía- Brazil. Approve new member 14
37/2014/AG Considering the 60th Board of Directors’ Agreement 1135/11/2014, approve the amendment of Article 26 of OLACEFS Regulations under the terms of the official letter CER No. 4/2014, published on the OLACEFS website and considered an integral part of the minutes. Approve amendment 15
38/2014/AG Take cognizance of the accession the SAI of Mexico as a new member of the OLACEFS Board of Directors in accordance with Article 13 of the Charter. Additionally, the Board of Directors recognizes the great contribution made by the SAI of Honduras as a member of the Board of Directors during the past year. Take cognizance 15
39/2014/AG Take cognizance of the report submitted by the Presidency of Subcommittee 2 on Collaborative Audits of the INTOSAI Capacity Building Committee, under the charge of SAI of Peru. Take cognizance 15
40/2014/AG Take cognizance of the report of international presentations in INTOSAI, presented by the SAI of Ecuador. Take cognizance 15
41/2014/AG Take cognizance of the Social, Economic, Political and Institutional Impact tool – ISEPI, developed under OLACEFS-GIZ Pilot Projects. Take cognizance 15
42/2014/AG Take cognizance of the INTOSAI Database Report, presented by the SAI of Mexico. Take cognizance 15
43/2014/AG Acknowledge that from January 1, 2015, the SAI of Paraguay will hold the presidency of the Technical Committee for the Environment – COMTEMA. Take cognizance 15
44/2014/AG Acknowledge the signing of Technical Cooperation Agreements betweenthe Court of Auditors of the Republic of El Salvador and the SAIs of Cuba, Mexico and Paraguay, and the Comptroller of Medellin. Take cognizance 15
45/2014/AG Take cognizance of the signing of the Technical Cooperation Agreement between the Comptroller General of Ecuador and Paraguay. Take cognizance 16
46/2014/AG Take cognizance of the signing of the Letter of Intent between the SAIs of Brazil and Dominican Republic. Take cognizance 16
47/2014/AG Take cognizance of the signing of the Technical Cooperation Agreement between the Comptroller General of Chile and Ecuador. Take cognizance 16
24th OLACEFS 2014 Ordinary General Assembly Minutes  pdf
Agreement Observation Page
01/2014/ExtA Approve the order of the day for OLACEFS Extraordinary Assembly held in Brasilia, Brazil, on March 27, 2014. Approve order of the day 2
02/2014/AExt Take cognizance of Note CER 1/2014 in which the CER reports, with the agreement of its members, that the dissolution of the Netherlands Antilles led to the existence of four entities, the Special Municipalities within the Kingdom of the Netherlands: Bonaire, Sint Eustatius and Saba, and the countries of Curaçao, Sint Maarten and Aruba. However, given the lack of adequate antecedents it is not possible to argue legally that the SAI of Curacao is the lawful successor of the former Comptroller General’s Office of Netherlands Antilles as an OLACEFS full member.
Congratulate the Court of Auditors of Uruguay in its capacity as Chair of the CER for its dedicated, constant and invaluable support to the work of OLACEFS and its various organs. The support of the CER constitutes an assurance to the organization of respect for the internal rules and, ultimately, provides backing and guidance to carry out the mission and support the vision and core values of OLACEFS.
Take cognizance of CER note 3
03/2014/AExt Based on the positive opinion of the Board, the admission as a full OLACEFS member of the Comptroller General’s Office of Curacao is approved. Admission of Curacao 3
04/2014/AExt Based on the positive opinion of the Board, the admission as a new affiliate OLACEFS member of the Court of Auditors of the State of Amazonas, Bazil, is approved. Admission of Amazonas 3
05/2014/AExt Based on the positive opinion of the Board, the admission as a new affiliate OLACEFS member of the Court of Auditors of the Municipality of Rio de Janeiro, Brazil, is approved. Admission of Rio de Janeiro 3
06/2014/AExt Take cognizance of AGREEMENT 1086/03/2014 on the change to the membership guide through which the Board of Directors approved the changes proposed by the Working Group on Manuals, Guides and Observations regarding the OLACEFS, GTN Charter and Regulations by simplifying the process for admission of new members in order to extend global and regional connections, reinforcing the recognition of our identity as a model organization of control and audit for the international community. Take cognizance 3
Minutes of the Extraordinary General Meeting 2014 pdf

Resolution Observation Page
01/2013/AG Unanimously approve the minutes of the Plenary Administrative Session of the 22nd OLACEFS Ordinary General Assembly held on November 9, 2012, in the city of Gramado, Brazil. Approve agenda 45
02/2013/AG Approve the activities report delivered by the Chair of OLACEFS, held by the Court of Accounts of the Union of the Republic of Brazil from the period January 1, 2013, to December 1, 2013. Approve report 45
03/2013/AG Approve the activities report delivered by the OLACEFS Executive Secretariat, held by the Office of the Comptroller General of the Republic of Chile from the period January 1, 2013, to November 30, 2013. Approve report 45
04/2013/AG Approve the activities report of the OLACEFS Commissions and Committees for the period from January 1, 2013, to November 30, 2013. Approve report 45
05/2013/AG Approve the cessation of the OLACEFS Committee for Technical and Scientific Research, CITEC. Approve cessation of committee 45
06/2013/AG Approve the cessation of the OLACEFS Financial Management Committee, CGF. Approve cessation of committee 45
07/2013/AG Approve wording of Agreement 1056-2013 of the Board of Directors, which states that note be taken of the proposal submitted by the Special Review Committee for the Charter and Regulations on the holding of a physical meeting, the start of deeper reflection on the ultimate meaning of the Committee and the coordination of a normative database, and issue instructions for the preparation of a draft for discussion at the next Board Meeting. Approve agreement 45
08/2013/AG Approve the merging of the CEPAT and CTRC Commissions following terms laid down in the Board’s Agreement 1057/12/2013. Approve merge 46
09/2013/AG Approve wording of Agreement 1058/12/2013. Approve agreement 46
10/2013/AG Approve the OLACEFS budget and operational plans for 2014 as proposed by the Executive Secretariat, introducing a modification for the creation of a reserve fund of up to $100.000 (one hundred thousand US dollars). Approve budget 46
11/2013/AG Approve the audit opinion on the OLACEFS financial statements for the year 2012, prepared by the Office of the Comptroller General of the Republic of Cuba in their capacity as Principal Financial Auditor of the Organisation. Approve opinion 46
12/2013/AG Elect the Office of the Comptroller General of the Republic of Paraguay to the Board for the period 2014-2016. The Board will be formed as follows: Court of Accounts of the Union of the Federative Republic of Brazil (Chair), Office of the Comptroller General of the Republic of Chile (Executive Secretary), General Audit Office of the Republic of Argentina (full elected member), Office of the Comptroller General of the Republic of Paraguay (full elected member); Office of the Comptroller General of the Republic of Peru (full member, venue for the next General Assembly); Superior Court of Auditors of the Republic of Honduras (full member replacing SAI of Chile as next and previous venue for the General Assembly). Board member 46
13/2013/AG Elect the Office of the Comptroller General of the Republic of Costa Rica as Financial Auditor for the period 2014 to 2015. Financial auditor 47
14/2013/AG Elect the SAI of the Dominican Republic to the office of management auditor. Elect SAI 6
15/2013/AG Approve the proposal of the Executive Secretariat on criteria for purchase of tickets, provision of expenses and submission of expense claims to be funded by OLACEFS; and  take cognizance of the issue of bank charges for electronic fund transfers. Management controller 47
16/2013/AG Approve the financial management of OLACEFS funds relating to the purchase of airline tickets, awarding of travel expenses and submission of reports for these same expenses, as proposed by the Executive Secretariat; and take note of the information regarding charging of fees on international bank transfers. Management of OLACEFS funds 47
17/2013/AG Express favourably on the activities report submitted by the Office of the Comptroller General of the Republic of Panama in its capacity as Chair of the Central American and Caribbean Organization of Supreme Audit Institutions (OCCEFS). Activities report 47
18/2013/AG Comment favourably on the activity report submitted by the Auditor General of the Nation of Argentina in its capacity as Executive Secretariat of the Organization of Supreme Audit Institutions of MERCOSUR and Associated Countries (EFSUR). Activities report 47
19/2013/AG Express favourably on the report submitted by the Chamber of Accounts of the Dominican Republic. Report submitted 47
20/2013/AG Express favourably on the report submitted by the SAIs of Chile and Peru on the progress of the Knowledge Management Project. Report submitted 47
21/2013/AG Express favourably on the report on the implementation of cooperation projects with the Inter-American Development Bank. Implementation IDB projects 48
22/2013/AG Approve amendment to article 27 of the Charter Regulations as per Agreement 1067/12/2013 of the Board of Directors. Approve amendment 48
23/2013/AG Approve amendments to the Charter and Regulations according to the document submitted by the Regulatory Working Group and the Advisory and Technical Assistance Manual, both proposals  approved by the Board in Agreement 1068-12-2013. Approve amendment 48
24/2013/AG Express favourably on the translated English version of the OLACEFS website and approve governance policies proposed by the Executive Secretariat. OLACEFS website in English 48
25/2013/AG Take cognizance of the progress report submitted by the German Technical Cooperation Agency GIZ regarding activities of the Regional Programme – Supporting OLACEFS. Progress report 48
26/2013/AG Ratify results of the 26th OLACEFS Annual Research Competition, 2013, run by the Technical-Scientific Research Committee (CITEC); the International Competition for Recovering Values, organized by the Commission on Public Ethics, Administrative Probity and Transparency, and the Competition for choosing a Memorial Logo for the 50th Anniversary of OLACEFS, congratulating the winning officials and the SAIs running the respective contests and the members of juries. Research competition 48
27/2013/AG Approve the proposal of technical topics suggested by the Board for the 23rd OLACEFS Annual General Assembly regarding Commissions’ Technical Sessions, providing that their Chairs inform the next Board Meeting regarding the Supreme Audit Institutions that will serve as Moderators: Theme 1: The Role of SAIs relating to Public Governance as proposed by Brazil Chair Coordinator: Court of Accounts of the Union of the Federative Republic of Brazil. Theme 2: Internal Control from the perspective of Transparency and Accountability, Chair Coordinator: Office of the Comptroller General of the Republic of Paraguay. Theme 3: Fiscal Control and scope of relationships with other autonomous entities in the various countries of the region: reach, exceptions and content. Chair Coordinator: Superior Court of Auditors of the Republic of Honduras. Technical themes 49
28/2013/AG Approve competition for modernising the OLACEFS institutional logo. OLACEFS logo competition 49
29/2013/AG Approve the report submitted by the Office of the Comptroller Report submitted 49
30/2013/AG Request the Court of the Republic of Uruguay in its capacity of full OLACEFS member and Chair of the CER to draw up a proposal on the creation of a new membership category for the Organisation and the incorporation in the OLACEFS Charter of a chapter of rights and duties to be discussed at the 58th Board Meeting and thereafter be submitted for consideration at the next Assembly. New OLACEFS member category 49
31/2013/AG Be familiar with and accept the withdrawal of the Office of the Comptroller General of Ecuador as venue for the 24th OLACEFS Ordinary General Assembly and announce the Dominican Republic as the replacement venue, entrusting its organisation to the Chamber of Accounts of the Dominican Republic who will propose a date for the event in 2016 to the General Assembly. Venue change 50
32/2013/AG Express favourably on the reports submitted by the Venezuelan and Ecuadorean SAIs regarding activities carried out in the framework of 64th and 65th meetings of the Steering Committee of INTOSAI and the 21st INCOSAI. Reports submitted 50
33/2012/AG Approve name change of the Regional Training Committee to the Capacity Building Committee, for all purposes. CCC 50
34/2013/AG Take cognizance of the proposals of the Chair of OLACEFS regarding approval criteria for the so-called “Small Projects” as a line of work within the Regional OLACEFS-GIZ Programme and OLACEFS Communications Policy. Take cognizance 50
35/2013/AG Approve the conclusions and recommendations of the rapporteur’s report which, as Annex 2, forms part of these minutes relating to Technical Item I “Anti Corruption Toolkit”, Technical Item II “Environmental Liabilities and Biodiversity Distribution “, Technical Item III “SAIs’ Performance Measurement Framework” and Technical Item IV “Citizen Participation: accountability principle”, thanking those SAIs who are members of the respective Technical Coordinating Committees for their valuable support to the Regional Organisation. Conclusions and Recommendations 50
Minutes of the 23rd OLACEFS Ordinary General Assembly, 2013 pdf

Resolution Observation Page
01/2012/AG Resolved: Approve unanimously the minutes of the administrative plenary session of the 21st ordinary General Assembly of OLACEFS held on October 21, 2011, in the city of Caracas, Venezuela. Approval of minutes. 7
02/2012/AG Resolved: Approve the report of activities provided by the Presidency of OLACEFS for the year running September 1, 2011 to September 30, 2012. Adoption of report. 13
03/2012/AG Resolved: Adopt by acclamation both the report of activities provided by the Presidency under the charge of the Comptroller General of Ecuador, and that provided by the Executive Secretariat of OLACEFS under the charge of the General Comptroller of Panama, during the year running between September 1, 2011 and September 30, 2012. Adoption of report. 16
04/2012/AG Resolved: Approve the report of activities of the commissions and committees of OLACEFS for the period from September 1, 2011 to September 30, 2012. Adoption of report. 16
05/2012/AG Resolved: Approve unanimously the reforms to the charter and regulations of OLACEFS, elaborated and agreed by the Regulations Working Group consisting of the entities  of Ecuador, Panama, Brazil, Peru, Venezuela and Chile, provided that further modifications received will be channeled through the Working Group “Manuals, Guides, and Observations on the Charter and Regulations of OLACEFS” for the respective analysis and consideration of the 23rd Ordinary General Assembly of OLACEFS. Approval of reforms to the Charter and rules and regulations 19
06/2012/AG Resolved: Approve, in all its parts, the agreement of the board in regards to the OLACEFS budget for the year 2013, empowering the next Board of Directors to assign resources between the Presidency, Executive Secretariat, committees, commissions and regular activities, depending on the needs and priorities that guarantee the proper functioning of the organization. Approval of allocation of resources by the Board of Directors 21
07/2012/AG Resolved: take cognizance of the progress report rendered by the German Agency of Technical Cooperation (GIZ), corresponding to the activities of the Regional Programme: Support OLACEFS. Acknowledge  report. 23
08/2012/AG Resolved: Rule favorably on the financial report submitted by the Executive Secretariat of OLACEFS, to December 31, 2011. Favorable pronouncement on the financial report 26
09/2012/AG Resolved: Approve the opinion of the audit of the financial statements of OLACEFS, 2009, prepared by the Comptroller General of the Republic of Cuba in its capacity as Principal Auditor of the organization. Approval of financial audit opinion. 28
10/2012/AG Resolved: Approve the report yielded by the Comptroller General’s Office of the Republic of Chile on the progress of preparations for the 23rd Ordinary General Assembly of OLACEFS, establishing the event dates as 9th to 12th of December, 2013. Adoption of report. 28
11/2012/AG Resolved: Expressed favorably on the report of activities submitted by the Comptroller General’s Office of Cuba in its capacity as Presidency of the Organization of Central American and Caribbean Supreme Audit institutions (OCCEFS). Activities report. 31
12/2012/AG Resolved: to take cognizance of the report presented by the Presidency of OLACEFS at the 7th joint working conference  EUROSAI-OLACEFS, held on September 17 – 18, 2012, in the city of Tbilisi, Georgia. Activities report. 31
13/2012/AG Resolved: to take cognizance of the report presented by the Presidency of OLACEFS at the 7th joint working conference  EUROSAI-OLACEFS, held on September 17 – 18, 2012, in the city of Tbilisi, Georgia. Take note of the report. 32
14/2012/AG Resolved: Approve the proposal of technical topics suggested by the Board of Directors to the 23rd Ordinary General Assembly of OLACEFS which will be technical committee sessions provided that the presidencies of these inform the next board meeting which supreme audit institutions will act as moderators:
-Theme 1: Toolbox for the Control of Corruption
President Coordinator: Office of the Comptroller General of the Republic of Chile
Rapporteur: Office of the Comptroller General of the Republic of Chile
- Theme 2: Environmental liabilities as a result of the destruction of biodiversity
President Coordinator: Auditor General of the Nation of Argentina
Rapporteur: Office of the Comptroller General of the Republic of Chile
- Theme 3: Impact of the SAIs performance measurement framework, CEDEIR-SAIPMF, INTOSAI synergy
President Coordinator: Office of the Comptroller General of the Republic of Peru
Rapporteur: Office of the Comptroller General of the Republic of Chile
- Theme 4: Citizen participation: Crosscutting principle of accountability that impacts fiscal control and contributes to the generation of public value.
President Coordinator: Office of the Comptroller General of the Republic of Costa Rica
Rapporteur: Office of the Comptroller General of the Republic of Chile
Proposed technical issues approved. 34
15/2012/AG Resolved: Approve unanimously the Santo Domingo Declaration on Gender and Transparency in Superior Audit, the text runs as annex 1 to the minutes of the plenary administrative session of the 22nd ordinary General Assembly. Statement approved. 35
16/2012/AG Resolved: Approve as the theme of OLACEFS 16th and 17th annual research contests of research of for 2013 and 2014, “Internal Audit, Public Ethics and Transparency: Government Control Components” and “Control of the Resources of International Cooperation”, respectively. Annual research competition issues approved. 36
17/2012/AG

Resolves:

First article: Approve, in all its parts, reports rendered by the President of OLACEFS about requests for admission by the Court of Accounts of the province of Buenos Aires and the General Audit Office of the Nation of Argentina, provided both entities informed of pronouncements issued by the CER.
Second article: Approve the admission of the Court of Accounts of the province of Buenos Aires as affiliate member of OLACEFS provided it complies under applicable article 16 with the rules of admission, registration and accreditation of members.

Approved report and admission of Member. 37
18/2012/AG Resolved: Express  favorably  regarding the reports of activities of the representations of OLACEFS Steering Committee, committees and work groups
of INTOSAI.
Activities report. 37
19/2012/AG Resolved: Approve by acclamation the appointment of the Auditors Court of the Union of the Federative Republic of Brazil to exercise the Presidency of
the Organization of Latin American and the Caribbean of Supreme Audit Institutions, for the period 2013-2015.
Approves designation. 39
20/2012/AG Resolved: Declare the Republic of Chile headquarters of OLACEFS 2013 – 2018 and announce to the Office of the General Comptroller of the Republic of Chile that it exercise the role of Executive Secretariat of OLACEFS for the same period, in accordance with the reformed Charter and its rules of procedure. Declare Chile as a venue for the 2013-2018 OLACEFS. 40
21/2012/AG Resolves:
First article: Elect Auditor General of the Nation of Argentina as member of the Board of Directors for the period 2013-2015 and the Superior Court of Auditors of the Republic of Honduras to take over from Chile’s SAI as the next host of the General Assembly for the 2013-2014 period; and the Office of the Comptroller General of the Republic of Paraguay to take over Brazil’s SAI as the seat of the General Assembly, 2013.Second article: The Board of Directors will be formed thus: Court of Accounts of the Union of the Federal Republic of Brazil (Presidency), Office of the Comptroller General of the Republic of Chile (Executive Secretary), Auditor General of the Nation of Argentina (full member); Court of Accounts of the Republic of Honduras (full member, to take over from SAI of Chile as the next venue of the General Assembly), Office of the Comptroller General of the Republic of Paraguay (full member, to take over SAI of Brazil as the next headquarters of the General Assembly).
Select members and advise establishment of the Board of Directors. 41
22/2012/AG Resolved: To declare the Republic of Peru headquarters of the OLACEFS 24th Ordinary General Assembly, entrusting to the Office of the Comptroller General of the Republic of Peru the respective organization. It will propose to the General Assembly the date of its meeting for the year 2014. Declares headquarters. 42
23/2012/AG Resolved: To declare the Federation of Mexico headquarters of OLACEFS 25th Ordinary General Assembly, entrusting to the Superior Audit of the
Federation of Mexico the respective organization. It will propose to the General Assembly the date of its meeting for 2015.
Declares headquarters. 42
24/2012/AG Resolved: Declare the Republic of Ecuador headquarters of OLACEFS 26th Ordinary General Assembly, entrusting to the Office of the Comptroller General of the State of the Republic of Ecuador the respective organization. It will propose to the General Assembly the date for its 2016 meeting. Declares headquarters 43
25/2012/AG Resolved: Approve the conclusions and recommendations contained in the rapporteur’s report which, as in annex 2, make up part of the minutes of the plenary administrative session of the 22nd General Assembly, relating to the technical theme I “Audits coordinated as training strategy: example of the evaluation of the national and regional actions to combat foot and mouth decease”, theme II “Application of the International Rules of Audit in OLACEFS” and   theme IV “Quality Assurance in the SAIs’ internal processes”, thanking supreme audit institutions members of the respective coordinators of the  technical committees for the valuable support provided to the regional organization.
As regards the technical theme III “Control of social subsidies as a mechanism for poverty reduction”, approve that it is subjected to the
consideration of the next ordinary General Assembly which will proceed to channel the respective rapporteur’s report to all members for their comments.
Approve the conclusions and recommendations contained in the reports of the Special Rapporteur. 48
26/2012/AG Resolved: Approve the reentry of the auditor’s Office of Bogotá as an affiliated member of OLACEFS, restoring their powers and duties pursuant to the regulation. Approve the reentry of the auditor’s office of Bogotá. 49
27/2012/AG Resolved: Recognize as an OLACEFS Subregional group the Organization of Supreme Audit Institutions of the Member countries of
MERCOSUR and Associates (EFSUR).
Recognize as a Subregional group of OLACEFS. 49
28/2012/AG Resolved: Adopt by acclamation the motion presented by the Court of Accounts of the Union of Brazil, which, as in annex 3, is part of the minutes of the plenary administrative session of the 22nd Assembly General, for which deep appreciation and gratitude to the supreme audit institutions of Ecuador and Panama is owed, in the person of its heads Dr. Carlos Pólit Faggioni and  Gioconda Torres de Bianchini, for the attentive, dynamic and competent way in which they led the Presidency (2011-2012) and the Executive Secretariat of OLACEFS (2003-2012) respectively. Approves the motion for clarification. 50
29/2012/AG Resolved: Express special appreciation to Minister Augusto Nardes and his staff for their outstanding work in contributing to the success of the OLACEFS 22nd General Assembly. It expresses special gratitude. 51
Minutes of the 22nd General Assembly 2012 pdf
Resolutions of the 22nd General Assembly 2012 pdf

Resolution Observation Page
01/2011/AG Resolved: Approve the conclusions and recommendations contained in the reports of the rapporteur, which, as Annex 1, are part of this Act, relating to Technical Topic I “Use, preservation and water management”; Topic II “Accountability and citizen participation”;  Topic III “Ethics in the Superior Audit Entities; and Topic IV “Implementation of the service of Virtual Library between members of the OLACEFS SAIs.  Thanking supreme audit institutions members of the respective coordinators technical committees for their valuable support provided to the Regional Organization. Adoption of the conclusions and recommendations contained in the reports of the rapporteur relating to the technical issues. 4
02/2011/AG Resolved: Approve unanimously the minutes of the plenary administrative of the XX General Assembly ordinary session of OLACEFS, held July 9, 2010, in the city of Antigua, Guatemala and the extraordinary General Assembly, held on October 15, 2010, in the city of Quito, Ecuador. Approval of minutes in Assembly. 8
03/2011/AG Resolved: Approve the report of activities yielded the Presidency of OLACEFS,  exercise covered between October 15, 2010 and August 31, 2011. Approval of report. 13
04/2011/AG Resolved: Approve the Sub-host courses prepared by the Presidency of the OLACEFS, in charge of the Comptroller General of the State of the Republic of the Ecuador, provided that such documents shall be sent to the technical opinion of the Committee of Regional Training, to the effect that are included in the Plan of Regional training of the OLACEFS, 2012. Approval of the Sub-host courses prepared by the Presidency of the OLACEFS. 14
05/2011/AG Resolved: Approve the report of activities rendered by the Executive Secretary of OLACEFS, covering between the June 16, 2010 and September 30, 2011. Adoption of report. 16
06/2011/AG Resolved: Approve the activities of the commissions and committees of the OLACEFS report for the period from June 1, 2010 to August 31, 2011. Adoption of report. 19
07/2011/AG Resolved: Approve working plans submitted by the Executive Secretary, corresponding to commissions and committees of the OLACEFS for 2012 period. Approval of working plans of the Executive Secretariat. 23
08/2011/AG Resolves: Express favorably about the final report of the first phase of the organizational diagnosis of the OLACEFS, presented by the General Comptroller of the Republic of Chile, agreeing to continue with the next phase of this project, to be discussed later at the next ordinary General Assembly. Favorable expression on final report. 26
09/2011/AG Resolved: take cognizance of the progress report yielded by the Presidency of the Committee of Regional Training, conducted by the Comptroller General of the Republic of Peru, within the framework of the project “Contribution of the SAI to the transparency in the public administration: strengthening of OLACEFS”. Take note of the report. 27
10/2011/AG Resolved: take cognizance of the progress report, yielded by the Executive Secretary, in charge of the General Comptroller of the Republic of Panama, in the framework of the project “Contribution of the SAIs to the transparency in the public administration: strengthening of OLACEFS”. Take note of the report. 28
11/2011/AG Resolved: take cognizance of the progress report, yielded by the Agency of German Cooperation (GIZ), in the framework of the project “Contribution of the SAIs to the transparency in the public administration: strengthening of OLACEFS”. Take note of the report. 30
12/2011/AG Resolved: take cognizance of the progress report, yielded by the Presidency of the OLACEFS, in charge of the Comptroller General of the State of the Republic of the Ecuador, corresponding to the activities within the project “contribution of the SAIs to the transparency in the public administration: strengthening
of OLACEFS”.
Take note of the report. 32
13/2011/AG Resolved: Approve the lowering of the delinquent accounts reflected in the financial statements of the OLACEFS of December 31, 2005 for US$ 80,470.00, corresponding to the registered debts of the Court of Accounts of the State of Minas Gerais in Brazil by US$4,800.00; the Office of the Comptroller of Bogotá by US$ 35,470.00 and the Association of Members of the Court of Accounts of Brazil, ATRICON for US$ 10, 200.00. Approves lowering of delinquent accounts. 35
14/2011/AG Resolved: Approve the audit report of  OLACEFS, corresponding to the year 2010, prepared by the Comptroller General of the Rep Republic of Costa Rica, in his capacity as Principal Auditor of the organization. Approval of the audit report. 38
15/2012/AG Resolved: Approve the OLACEFS budget recommended by the Board of Directors for the period 2012, for the sum of US$ 1,170.770.00 (one million one hundred seventy thousand seven hundred seventy dollars). Approval of budget. 41
16/2012/AG Resolved: Approve that the ordinary General Assembly XXII of the OLACEFS, will occur between November 4 and 11, 2012. Place of General Assembly approval. 41
17/2012/AG Resolved: take cognizance of the report rendered by the Court of Accounts of the Union of the Republic Federal of Brazil, on the progress of preparations for the XXII ordinary General Assembly of the OLACEFS, to be held in the city of Gramado, Brazil. Take note of the report. 43
18/2011/AG Resolved: take cognizance of the report of activities yielding the Comptroller General of the Republic of Cuba, corresponding to the Organization of Central American and Caribbean Supreme Audit Institutions (OCCEFS). Take note of the report. 44
19/2011/AG Resolved: take cognizance of the report yielded by the Comptroller General of the Republic of Peru, in his capacity as Chair of the Committee of Regional Training, regarding the advances of the cooperation projects between OLACEFS with the Inter-American Development Bank and the World Bank. Take note of the report. 45
 20-2011-AG Resolved: Approve the proposal of the Audit Office of the State of Georgia, to be headquarters of the VII joint working  conference of EUROSAI-OLACEFS, which will take place in 2012, under the patronage of EUROSAI. Approval of headquarters. 46
21-2011-AG Resolved: Approve the proposal of technical topics suggested by the Board of Directors for the XXII Ordinary General Assembly of OLACEFS, which will have sessions regarding the technical topics, whose coordinators of the  technical committees will be formed in the following way:
Theme 1: Assessment of national and regional actions of combat to Foot and Mouth Disease.
President Coordinator: Court of Auditors the Union of Brazil
Moderator: Comptroller General of the Republic of Paraguay
Rapporteur: Court of Accounts of the Union of Brazil.
Theme 2: The implementation of international standards on auditing in the OLACEFS
President Coordinator: Superior Audit of the Federation of Mexico
Moderator: Comptroller General of the Republic of Chile.
Rapporteur: Court of accounts of the Union of Brazil.
Theme 3: Control of social subsidies as a mechanism for poverty reduction
President Coordinator: Chamber of Accounts of the Dominican Republic
Moderator: Comptroller General of the Republic of Costa Rica.
Rapporteur: Court of accounts of the Union of Brazil.
Item 4 technical: Quality assurance in the internal processes of  the SAIs.
President Coordinator: Comptroller General of the Bolivarian Republic of Venezuela.
Moderator: Office of the State Comptroller.
Free Associate of Puerto Rico
Rapporteur: Court of Accounts of the Union of Brazil.
Adoption of proposal for technical issues. 47
22-2011-AG Resolved: To suspend review of the reforms to the Charter and its rules of procedure rose by the CER, until the Comptroller General of the Republic of Chile presents at the next General Assembly the study on the organizational change of the OLACEFS. Suspends review of reforms. 49
23-2011-AG Resolved: Approve the statement issued by the Special Committee on Review of the Charter and Regulations (CER), pointing to the effects that modifying the Charter of OLACEFS, with the aim of creating new categories of membership would undermine the spirit, purpose and direction with which the Organization was created, therefore, the creation of new categories of membership is not approve. Approves statement in relation to amendments to the Charter of the OLACEFS. 49
24-2011-AG Resolved: Approve the report prepared by the Special Committee on Review of the c Charter and Regulations (CER), which concludes that the request of the General Comptroller of the Dominican Republic to change its status of affiliate membership to active member is not approved. Approves study of change of membership. 50
25-2011-AG Resolved: Approve the conclusions contained in the report rendered by the Special Committee on Review of the Charter and Regulations (CER), on the inclusion within the work plan of the CITEC regarding the study of comparative law on fiscal control for the region of Latin America and the Caribbean. It adopts conclusions contained in the report. 51
26-2011-AG Resolved: Approve the regulations for professional internships drawn up by the Regional Training Committee, with the modifications made by the Special Committee on Review of the Charter and Regulations (CER). It adopts conclusions contained in the report. 51
27-2011-AG Resolved: Approve in all its parts the report rendered by the Special Committee on Review of the Charter and Regulations (CER), regarding the regulations of the OLACEFS with respect to the Faculty of the Board of Directors to approve standards, manuals or policy for the functioning of the Executive Secretariat. Adoption of report. 53
28-2011-AG Resolved: Approve the increase of US$100.00 per day of the amount of the subsidy of the sub for the grants the OLACEFS gives participants from foreign countries to the sub headquarters of the course, which will be applied to the various categories of members in accordance with the percentages referred to in article 94 of the rules of procedure of the Charter. Approval of the increase to US$ 100.00 per day, in the amount of the subsidy of support by course. 54
29-2011-AG Resolved: Approve the guidelines proposed by the CER, when any SAI is responsible for developing a technical topic approved by the General Assembly and reports that it cannot handle it, including the suggestion raised by the holder of the Comptroller General of Costa Rica, that alternates should be proposed at the time of forming technical committee’s coordinators. Adoption of guidelines in relation to responsible for the development of technical issues. 55
30-2011-AG Resolved: Approve the report submitted by the Special Committee on Review of the Charter and Regulations (CER), on the review of the terms of reference of the Technical Commission of the Environment (COMTEMA). Adoption of report. 55
31-2011-AG Resolved: Delegate to the Auditor of OLACEFS, in addition to the powers and duties conferred upon them in the Charter, of the realization of an audit of operational of the organization management or control. It delegates to the auditor. 56
32-2011-AG Resolved: Accept the recommendations made in the report submitted by the Special Committee on Review of the   Charter and Regulations (CER), on the relevance and appropriateness of the subscription of the “instrument on implementation for projects of technical cooperation (CT). Adoption of report. 56
33-2011-AG Resolved: take cognizance of the report of the Special Committee on Review of the   Charter and Regulations (CER), on procedures provided for in the Charter and its rules of procedure, for the transfer of the headquarters and the Executive Secretariat of the OLACEFS. Take note of the report. 58
34-2011-AG Resolved: Welcome the recommendation issued by the Special Committee on Review of the Charter and Regulations (CER), in terms of proceeding with the signing of the Memorandum of Understanding (cooperation agreement) on the programme of strategic planning for the SAIs in the period 2011-2012, among the OLACEFS, IDI and interested SAIs. It welcomes the recommendation to proceed with the signing of the memorandum of understanding. 59
35-2011-AG Resolved: Instruct the Special Committee on Review of the   Charter and Regulations (CER), the development of a regulation concerning the signing of the cooperation agreements that subscribes the OLACEFS with other agencies. Responsible for development of regulation. 59
36-2011-AG Resolved: Ratify the results of the XIV annual  research competition he OLACEFS 2011, led by the CITEC (Scientific Technical Research Committee); winning officials and congratulating and thanking the SAIs of Colombia, Cuba, El Salvador, Guatemala, Mexico, Dominican Republic and members of this Committee for the fulfillment of the assigned work. It confirms results of annual research 2011 contest. 61
37-2011-AG Resolved: take cognizance of the reports of the activities of the representations of the OLACEFS in the Steering Committee, commissions and working groups of INTOSAI, presented by the Presidency, Executive Secretariat and the superior audit entities from Brazil, Mexico, Peru and Venezuela. Take note of the report. 61
38-2011-AG Resolved: To choose the Court of accounts of the Republic of the Uruguay, Member of the Board of Directors for the period 2012-2013, in accordance with article 24 °, paragraph III of the Charter of the OLACEFS. In this way, the Board of Directors will be formed thus: General Comptroller of Ecuador (Presidency), Comptroller General of Panama (Executive Secretary), Court of accounts of the Union of Brazil (seat of the next Assembly active member), Comptroller-General of Venezuela, (headquarters of the previous Assembly active member), Superior Audit of the Federation of Mexico (elected active member, 2011-2012) and the Court of Accounts of the Republic of the Uruguay (elected active member(, 2012-2013). Select a member of the Board of Directors. 62
39-2011-AG Resolved: To appoint the Court of accounts of the Republic  of the Uruguay as a member of the Special Technical Commission on Public Ethics, Administrative Probity and Transparency, for the period 2012-2015. Designated member of Special Technical Commission of Public Ethics. 63
40-2011-AG Resolved: To take cognizance of the request for admission as an affiliate member of the Court of Accounts of the province of Buenos Aires, Republic of Argentina, having channeled to the Special Committee’s Review of the Charter and Regulations for analysis. Take cognizance of the request for admission as an affiliate member. 63
41-2011-AG Resolved: Express special recognition to lawyer Adelina González and his team for their outstanding work to contribute to the success of the XXI General Assembly of the OLACEFS. It expresses appreciation for outstanding work. 68
Minutes of the General Assembly 21ST 2011 pdf

Date

Minutes

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10.10.2010 Minutes of the OLACEFS Extraordinary General Assembly, October 15, 2010, Quito, Ecuador pdf
09.07.2010 Minutes of the XX OLACEFS Ordinary General Assembly, July 9, 2010, Antigua, Guatemala pdf
09.10.2009 Minutes of the XIX OLACEFS Ordinary General Assembly, October 9, 2009, Asunción, Paraguay pdf
10.10.2008 Minutes of the XVIII OLACEFS Board of Directors Meeting, October 10, 2008, Bogotá, Colombia pdf
03.10.2007 Minutes of the XVII OLACEFS Ordinary General Assembly, October 3, 2007, Santo Domingo, Dominican Republic pdf
10.01.2006 Minutes of the XVI OLACEFS Ordinary General Assembly, November 10, 2006, Quito, Ecuador pdf
16.11.2005 Minutes of the OLACEFS Extraordinary General Assembly, November 16, 2005, Lima, Peru pdf
09.06.2005 Minutes of the XV OLACEFS Ordinary General Assembly, June 9, 2005, San Salvador, El Salvador pdf
18.11.2004 Minutes of the XIV OLACEFS Ordinary General Assembly, November 18, 2004, Buenos Aires, Argentina pdf
14.11.2003 Minutes of the XIII OLACEFS Ordinary General Assembly, November 14, 2003, Havana, Cuba pdf
27.09.2002 Minutes of the XII OLACEFS Ordinary General Assembly, September 27, 2002, Mexico City, Mexico pdf
24.08.2001 Minutes of the XI OLACEFS Ordinary General Assembly, August 24, 2001, Panama City, Panama pdf
24.11.2000 Minutes of the X OLACEFS Ordinary General Assembly, November 24, 2000, Brasilia, Brasil pdf
08.10.1999 Minutes of the IX OLACEFS Ordinary General Assembly, October 8, 1999, Asunción, Paraguay pdf
16.10.1998 Minutes of the VIII OLACEFS Ordinary General Assembly, October 16, 1998, Caracas, Venezuela pdf
10.10.1997 Minutes of the VII OLACEFS Ordinary General Assembly, October 10, 1997, Santiago, Chile pdf
01.11.1996 Minutes of the VI OLACEFS Ordinary General Assembly, November 1996, Guatemala City, Guatemala pdf
01.12.1995 Minutes of the V OLACEFS Ordinary General Assembly, December 1, 1995, Lima, Peru pdf
05.12.1994 Minutes of the IV OLACEFS Ordinary General Assembly, December 5, 1994, Montevideo, Uruguay pdf
19.08.1993 Minutes of the III OLACEFS Ordinary General Assembly, August 19, 1993, San José, Costa Rica pdf
06.11.1992 Minutes of the II OLACEFS Ordinary General Assembly, November 6, 1992, Cartagena, Colombia pdf
06.12.1991 Minutes of the I OLACEFS Ordinary General Assembly, December 6, 1991, Quito, Ecuador pdf
19.10.1990 Minutes of the ILACIF Ordinary General Assembly, October 11, 1990, Buenos Aires, Argentina pdf
11.10.1990 Minutes of the ILACIF Extraordinary General Assembly, October 11, 1990, Buenos Aires, Argentina pdf
02.10.1989 Minutes of the meeting of the ILACIF Ordinary General Assembly, October 2, 1989, Brasilia, Brasil pdf
06.10.1988 Minutes of the ordinary session of the ILACIF General Assembly, October 6, 1988, Guatemala City pdf
21.10.1987 Minutes of the extraordinary session of the ILACIF General Assembly, October 21, 1987, Mexico City pdf
19.10.1987 Minutes of the ordinary session of the ILACIF General Assembly, October 19, 1987, Mexico City pdf