26 ALRAQABA . ISSUE 18 employees of the General Secretariat and the costs borne by the Court of Accounts of the Republic of Tunisia for the benefit of the organization. Moreover, the meeting dealt with possible solutions for approving the estimated budget before the beginning of the relevant fiscal year, in addition to adopting the draft agenda of the 14th ARABOSAI General Assembly and the list of observers who will be invited to participate in the work of the INTOSAI committees and working groups. The Executive Council made several decisions, most notably: - Approving the reports of the scientific and training meetings included within the 2021 work plan. - Approving the rescheduling of the workshop on Compliance Audit Guide during 2022, which has been postponed due to the non-issuance of this guide by the INTOSAI Initiative. - Assigning the presidency of the Institutional Capacity Building Committee and the General Secretariat to evaluate the results of the implementation of the meetings for the period 2019-2021 and present the results of this evaluation to the committee at its next meeting. - Adopting the Training work plan for the year 2022 and recognizing the efforts of the Court of Accounts in the Kingdom of Morocco. - Approving the SAIs’ reports on the followup to the recommendations resulting from the scientific and training meetings that were carried out in 2019 and 2020 and providing permission to circulate such reports so that the rest of the SAIs peruse them and benefit from each other’s experiences. - Adopting the recommendations of the two training meetings “performance audit” and “riskbased audit” and circulating them to all SAIs and urging SAIs to consider the appropriate recommendations, as well as implementing the training program on compliance audit and authorizing the General Secretariat to complete the elements of the detailed plan for this training program. - Assigning the Professional & Audit Standards Committee and the Institutional Capacity Building Committee to complete the development of the audit guide under exceptional circumstances in coordination with the General Secretariat. - Adopting the report on the progress in the extractive industries audit plan implementation. Orginaztions and Audit Institutions
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