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Customs

Enhancing integrity through lifestyle audits

Publish Date: 
20 Aug 2024

On 13 August 2024, the World Customs Organization (WCO) informed that from 29 July 2024 to 02 August 2024, the WCO conducted a training workshop on Lifestyle Audits for the Eswatini Revenue Service (ERS), aimed at strengthening the capacity of ERS staff in this critical area. This initiative aligns with the organization’s strategy to enhance integrity and combat corruption, building on the prior commitment made in July 2023 to the WCO-supported integrity action plan. This effort is part of the Swedish International Development Cooperation Agency (Sida) – WCO Trade Facilitation and Customs Modernization Programme, funded by the Government of Sweden.

The five-day training brought together a diverse group of participants from various ERS divisions, including Internal Affairs, Legal, and Tax Audit. Led by Mauritius and Malawi Revenue Authorities experts, the mission focused on addressing identified competency gaps, particularly in analytical skills and practical exercises critical to conducting effective lifestyle audits. Participants gained valuable insights into best practices and challenges associated with these audits, which are essential for detecting discrepancies in staff income and asset declarations.

This initiative was vital for embedding an ethical culture within ERS. The staff income and asset declaration programme is one of the key strategies the ERS employs to mitigate the risks of fraud, bribery, and corruption. This programme requires the annual declaration of income earned, assets acquired, and expenditures incurred. By enhancing the Internal Affairs Division’s capacity to identify and address potential fraud and corruption, the training is expected to lead to increased compliance and integrity across all operations. The anticipated outcome is the development of a robust Lifestyle Audit Framework that will support ERS’s integrity strategy and encourage voluntary compliance among staff, thereby strengthening overall revenue collection efforts.

As the mission progressed, it marked a significant step toward fostering transparency and accountability within Eswatini’s customs and tax administration.

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