Strengthening public accountability: LuxDev backs SAO’s review of lessons from the 2025 audit cycle

In Lao PDR, the State Audit Organisation (SAO), with support from the Rule of law, access to justice and good governance (ROLAG) programme, funded by the Grand Duchy of Luxembourg and implemented by LuxDev, the Luxembourg Development Cooperation Agency, convened a management-level meeting to review lessons learned from the 2025 audit cycle. The meeting took place from 20 to 22 January 2026 at the Grand Riverside Hotel in Vang Vieng. A total of 70 senior auditors from different departments, regional offices and the Audit Research and Training Institute within the SAO attended the meeting.

The three-day meeting brought together SAO leadership and audit teams nationwide to reflect on the 2025 audit results, exchange practical experiences, and strengthen audit quality and institutional performance. Discussions focused on critical revenue streams, including tax revenue, hydropower royalties, and rental and concession income, which are central to fiscal sustainability and national development.

The meeting was officially opened by Mr Toy PHONTHILATH, vice president of the SAO and Mr Robert DE WAHA, regional representative of the LuxDev Asia Office. Mr Toy PHONTHILATH emphasised the key objectives of the meeting and encouraged the participants to actively brainstorm and share lessons learned from the previous audit cycle to improve the 2026 and future audit cycles.

Mr Robert DE WAHA highlighted the importance of turning reflection into improvement, stating :

He further commended the SAO’s progress in 2025, noting its expanded audit coverage, improved reporting quality, and increased recovery of state funds. “Each audit conducted and each kip recovered strengthens public trust and reinforces the credibility of state institutions, ” he said. 

Through the ROLAG programme, LuxDev continues to support the SAO with auditor training, training of trainers, institutional capacity development, and the provision of IT equipment, including support for newly established regional offices in 2026. This assistance aligns with the SAO’s long-term vision and its roadmap towards internationally recognised auditing standards.

Emphasising the broader governance impact of effective auditing, Mr Robert DE WAHA underscored the SAO’s critical role in accountability :
 

The meeting’s outcomes are expected to inform SAO’s 2026 audit planning, further strengthening its role in promoting transparency, accountability and public confidence in Lao PDR.

The ROLAG programme is financed by the Grand Duchy of Luxembourg and jointly implemented by the Ministry of Education and Sports, the Ministry of Justice, LuxDev, the Luxembourg Development Cooperation Agency, ILSTA and the University of Luxembourg.