The AFROSAI-E Governing Board (AGB) holds closed sessions to discuss matters of a sensitive nature. Closed sessions only include governing board members and may include members from the secretariat. The AFROSAI-E governing board meetings (AGBMs) are attended by members of the board, their delegations (an average of two additional delegates), institutional partners and other special guests invited by the board. There are four subcommittees that make recommendations to the governing board on matters pertaining to their respective areas of responsibility.

The sub-committees are:

• Capacity Building Subcommittee
• Human Resources Subcommittee
• Finance Subcommittee
• Audit Subcommittee

The Governing Board meets at an ordinary session at least once a year, or as agreed upon by the governing board. An extraordinary session of the governing board may be convened upon the request of at least half of the members of the governing board.

In order to be validly constituted, at least two-thirds of the members must be present or represented. A representative shall have no voting rights except where the representation is approved in writing by the head of the SAI and a proper explanation is provided.

For the adoption of decisions by the governing board, the absolute majority of the votes of the members present shall be necessary, except for the provisions of articles 10(5), 10(6) and 20, for which two-thirds majority of all members will be required. Each member shall have one vote.