ESAAG is a regional Association of Accountants General currently consisting of 15 member countries: five in the East (Kenya, Rwanda, Somalia, Tanzania and Uganda) and ten in the South (Botswana, Eswatini, Lesotho, Malawi, Mauritius, Mozambique, Namibia, South Africa, Zambia and Zimbabwe). It was formed in Arusha, Tanzania, in 1995 with an aim of supporting each other in government accounting. With the current PFM reforms, this role has evolved into supporting each other with implementing the reforms as the countries are at different implementation stages.
The Association is governed by a constitution which outlines the structure and different organs. The work of the Association is implemented through these decision making organs:
The Technical and Finance and Audit Committees, the Executive Committee as well as the `General Meeting. The chairmanship rotates on an annual basis, with the Chairperson being the host of the upcoming conference, and the secretariat host country having a permanent seat. With the current organisational setting, all the countries serve on all the committees and general meeting. Committees and General Meeting are supported by an administrative secretariat that is currently located in Pretoria, South Africa.
ESAAG’s core mandate is capacity building. A profile of most of the countries has been completed. The next steps are to compile a baseline study document which will assist in identifying the training needs, common problems that need a guideline as well as compiling relevant case studies. Depending on resource availability from member countries, exchange programmes and peer reviews will also be co-ordinated using the baseline study as a guide. The annual conference is utilised as a networking and information sharing platform.
In achieving its mandate and the strategic objectives, the secretariat has partnered with different organisations. It is currently participating in the API, which is currently working towards the professionalization of accountants and auditors in the public sector (for more information please go to professionalisation.africa ) as an alliance partner with AfroSAI-E, CREFIAF and PAFA. In order to deliver on its training interventions, it has signed MOUs with SAIPA and IRMSA. The GIZ partnership is to help improve capacity building process. Lastly, it has partnered with SAICA on a project by project basis, with the annual conference being one of these.