MoU with Gavi, Vaccine Alliance Audit and Investigations function

In line with our strategic goals, we have been working to capacitate SAIs to improve oversight by performing value adding audits. This includes auditing various donor fund grants implemented by state principal recipients. It is our strategic view that a critical ingredient to improving oversight of donor fund grants, is building strong relationships between key donors, development institutions and SAIs.

In January 2021, we signed a three-year Memorandum of Understanding (MoU) with the Audit and Investigations function of Gavi, the Vaccine Alliance. As Gavi supports public health programmes in many of our member-SAI countries, the purpose of the MoU is to:

  1. Coordinate and facilitate the exchange of information, experience and knowledge on assurance and audit activities related to Gavi programmes.
  2. Facilitate the relationship-building and engagements between member-SAIs and the Audit and Investigations function to enhance oversight of Gavi supported programmes and the detection and prevention of fraud and abuse. Also, to facilitate both their joint work on specific engagements, as needed, and ongoing exchange of information and insights on matters relevant to the respective parties’ mandates.
  3. Support mutually beneficial knowledge sharing and capacity-building initiatives as well as professional development opportunities.
  4. Improve the effectiveness of the oversight and assurance over Gavi financed activities, implemented by national governments, leveraging to the extent possible the capabilities and resources of member-SAIs.

This MoU is of great strategic value for our member-SAIs to contribute to the fight against COVID-19. Our 2020 research paper on the resilience of SAIs in sub-Saharan Africa during the COVID-19 pandemic, indicated a huge influx of donor funding and activities in African countries to provide health services related to the pandemic.

At the Global Vaccine Summit on 4 June 2020, Gavi launched the COVID-19 Vaccines Advance Market Commitment (COVAX AMC) as the first building block of the COVAX Facility. The Gavi COVAX AMC is the innovative financing mechanism that will support the participation of 92 low- and middle-income economies in the COVAX Facility. This will enable access to donor-funded doses of safe and effective COVID-19 vaccines for these economies. The AMC, combined with additional support for country readiness and delivery, will ensure the most vulnerable in all countries can be protected in the short term, regardless of income level. The rollout of COVID-19 vaccines is currently at the centre of public financial management and government budgets. This creates an opportune environment where SAIs, through their audits, can be of value and benefit to the citizens of their country.

For more details on the operationalisation of this MoU, please contact Josephine Mukomba at

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