
Public Audit in the European Union is an online portal for information on the mandate, status, organisation, work and output of the supreme audit institutions in the EU and its Member States. Other public audit bodies set up in some Member States, such as regional or provincial ones, are not included.
The information provided in Public Audit in the European Union underlines the essential nature of modern-day public audit bodies in our Union and illustrates their contribution to the effective functioning of our democracies. By setting out the differences and similarities between EU supreme audit institutions, it shows the rich diversity that is such an important quality of the European Union and one of its key assets.
The information has been collected and will be updated in close cooperation with the various audit institutions, and the European Court of Auditors is grateful to them and their staff for their support.
We hope that this portal attracts the interest of auditors, policymakers and legislators across the EU and beyond. With it, we also hope to make a valuable contribution to ongoing research in public audit.
SUPREME AUDIT INSTITUTIONS IN THE EU AND ITS MEMBER STATES – AN OVERVIEW
INTRODUCTION
Public scrutiny is an integral part of democratic systems. All 27 countries that now form the European Union (EU) have put in place arrangements to ensure that public expenditure is accountable, transparent and robustly supervised. This is where supreme audit institutions (SAIs), as external public auditors, come into play.
SAIs carry out independent investigations into the efficient, effective and economic use of public resources, as well as the compliance of public spending and revenue collection with the applicable rules. They support parliamentary control of governments with their fact-based, objective and impartial audit reports, and thereby help to improve policies, programmes, public administration and the management of their state’s finances. This helps to build citizens’ trust in our societies’ checks and balances and further develop democracies that function properly.
Besides promoting and developing accountability and transparency in government, EU SAIs also play an active role in supporting the capacity building of public audit bodies in third countries.
Many of the SAIs covered in this repository can boast a rich heritage (sometimes dating back several hundreds of years), while others were only recently established in their current form. The structure, remit and powers of most SAIs have evolved over time, sometimes as a result of political changes or the reform of public administration. The existence of an independent SAI is a condition for joining the EU.
THE EU AND ITS MEMBER STATES
The EU was established in 1993 by the Maastricht Treaty. Its precursors – the European Coal and Steel Community (ECSC), the European Economic Community (EEC) and the European Atomic Energy Community (EAEC or Euratom) – date back to the 1950s. Since 1993, 16 countries have acceded to the Union (in 1995, 2004, 2007 and 2013). Currently, after the withdrawal of the United Kingdom in 2020, the EU comprises 27 Member States.
TYPES OF SAIs
AND SAI GOVERNANCE
There are different ways of classifying SAIs. Traditionally, they are grouped into bodies with organisational structures that are rooted in the French/Latin, Anglo-Saxon, or Germanic traditions. Nowadays, however, the distinction is mainly made between bodies with or without jurisdictional power. Another distinction can be made between monocratic SAIs that are headed by a single person (President, Auditor General, or Comptroller and Auditor General) and SAIs that are governed by a collegiate body (e.g. a board, college, senate or plenum).
Within this broad range, further distinctions could be made, for example based on SAIs’ power to also perform audits on the lower levels of government, or of the relationship between the SAI and its national parliament.
SAI GOVERNANCE
Governing body/ Head of SAI |
Number of people in governing body |
Tenure (years) | |
---|---|---|---|
EUROPEAN UNION European Court of Auditors |
Collegiate body | 27 | President: 3 (renewable) Members: 6 (renewable) |
AUSTRIA Rechnungshof |
President | 1 | 12 (non-renewable) |
BELGIUM Rekenhof Cour des comptes Rechnungshof |
General Assembly | 12 | 6 (renewable) |
BULGARIA Сметна палата на Република България |
President and two Vice-Presidents |
3 | President: 7 (non-renewable) Vice-Presidents: 7 (renewable) |
CROATIA Državni ured za reviziju |
Auditor General | 1 | 8 (renewable) |
CYPRUS Eλεγκτική Υπηρεσία της Κυπριακής Δημοκρατίας |
Auditor General | 1 | Unlimited until statutory retirement age |
CZECH REPUBLIC Nejvyšší kontrolní úřad |
Board | 17 | President and Vice-President: 9 (renewable) Members: unlimited until statutory retirement age |
DENMARK Rigsrevisionen |
Auditor General | 1 | 6 (renewable once for a four-year period) |
ESTONIA Riigikontroll |
Auditor General | 1 | 5 (renewable) |
FINLAND Valtiontalouden tarkastusvirasto |
Auditor General | 1 | 6 (renewable) |
FRANCE Cour des comptes |
First President and 6 Presidents of chambers |
7 | Unlimited until statutory retirement age |
GERMANY Bundesrechnungshof |
President, Senate (Board) | 16 | President: 12 (non-renewable) Directors: unlimited until statutory retirement age |
GREECE Ελεγκτικό Συνέδριο |
Plenum | 42 | President: 4 (non-renewable) Members and Judges: unlimited until statutory retirement age. |
HUNGARY Állami Számvevőszék |
President | 1 | 12 (renewable) |
IRELAND Office of the Comptroller and Auditor General |
Comptroller and Auditor General | 1 | Unlimited until statutory retirement age |
ITALY Corte dei conti |
President | 1 | Unlimited until statutory retirement age |
LATVIA Latvijas Republikas Valsts kontrole |
Council, Auditor General |
7 | 4 (renewable for maximum two consecutive terms) |
LITHUANIA Valstybės Kontrolė |
Auditor General | 1 | 5 (renewable once) |
LUXEMBOURG Cour des comptes |
President, Vice-President and three counsellors |
5 | 6 (renewable) |
MALTA National Audit Office |
Auditor General | 1 | 5 (renewable once) |
NETHERLANDS Algemene Rekenkamer |
Board | 3 | Unlimited until statutory retirement age of 70 |
POLAND Najwyższa Izba Kontroli |
President and (in some cases) Collegiate body |
18 | President: 6 (renewable once) Collegiate body: 3 (renewable) |
PORTUGAL Tribunal de Contas |
President and Plenary | 19 | President: 4 Members: unlimited |
ROMANIA Curtea de Conturi a României |
Plenum | 18 | 9 (non-renewable) |
SLOVAKIA Najvyšší kontrolný úrad Slovenskej republiky |
President | 1 | 7 (renewable once) |
SLOVENIA Računsko sodišče Republike Slovenije |
Senate | 3 | 9 (renewable) |
SPAIN Tribunal de Cuentas |
Plenum | 13 | President: 3 (renewable) Other Counsellors: 9 (renewable) Chief Prosecutor: 5 (renewable) |
SWEDEN Riksrevisionen |
Auditor General | 1 | 7 (non-renewable) |
INDEPENDENCE
EU SAIs are independent public bodies. Their independence from the legislature, executive and judiciary is enshrined in the constitution. Depending on their mandate, SAIs may conduct ex ante or ex post checks, to assess the legality and regularity of revenue and expenditure, as well as the economy, efficiency, and effectiveness of policies, programmes and measures, or the functioning of the public administration. Some SAIs also evaluate the impact of public policies and programmes.
JURISDICTIONAL FUNCTION
Some SAIs have a special status as jurisdictional courts. This allows them to initiate legal proceedings against public fund managers or accountants who are possibly involved in irregularities regarding public expenditure and assets. The jurisdictional function gives SAIs a tool to publicly identify personal responsibilities and sanction individuals within the public service.
RELATION
WITH PARLIAMENT
The relationships between SAIs and parliaments across the EU are as diverse as the public audit bodies themselves. While all SAIs are independent bodies, some form part of the parliamentary oversight structure.
SAIs WITH JURISDICTIONAL FUNCTION / PERFORMING EX ANTE AUDITS / PART OF PARLIAMENTARY OVERSIGHT STRUCTURE
Jurisdictional function |
Ex ante audit |
Part of parliamentary oversight structure |
|
---|---|---|---|
EUROPEAN UNION European Court of Auditors |
|||
AUSTRIA Rechnungshof |
● | ||
BELGIUM Rekenhof Cour des comptes Rechnungshof |
● | ||
BULGARIA Сметна палата на Република България |
|||
CROATIA Državni ured za reviziju |
|||
CYPRUS Eλεγκτική Υπηρεσία της Κυπριακής Δημοκρατίας |
|||
CZECH REPUBLIC Nejvyšší kontrolní úřad |
|||
DENMARK Rigsrevisionen |
● | ||
ESTONIA Riigikontroll |
|||
FINLAND Valtiontalouden tarkastusvirasto |
● | ||
FRANCE Cour des comptes |
● | ||
GERMANY Bundesrechnungshof |
|||
GREECE Ελεγκτικό Συνέδριο |
● | ● | |
HUNGARY Állami Számvevőszék |
● | ||
IRELAND Office of the Comptroller and Auditor General |
● | ||
ITALY Corte dei conti |
● | ● | |
LATVIA Latvijas Republikas Valsts kontrole |
|||
LITHUANIA Valstybės Kontrolė |
● | ||
LUXEMBOURG Cour des comptes |
|||
MALTA National Audit Office |
● | ||
NETHERLANDS Algemene Rekenkamer |
|||
POLAND Najwyższa Izba Kontroli |
● | ||
PORTUGAL Tribunal de Contas |
● | ● | |
ROMANIA Curtea de Conturi a României |
|||
SLOVAKIA Najvyšší kontrolný úrad Slovenskej republiky |
|||
SLOVENIA Računsko sodišče Republike Slovenije |
● | ||
SPAIN Tribunal de Cuentas |
● | ● | |
SWEDEN Riksrevisionen |
● |
Despite the diversity, it is a common feature that SAIs in the EU and its Member States generally maintain close relationships with their parliaments. This relationship is principally a reporting one, in which the SAI sends its audit reports to parliament. These reports are usually discussed by a special committee, and sometimes, depending on the audit subject, also by committees dealing with specific topics. In general, representatives of the SAI are entitled to attend and/or participate in these debates. In some Member States, the head of the SAI also has the right to be heard in parliamentary discussions on subjects of relevance for the SAI’s work.
Parliaments often have a decisive role in the nomination and/or appointment of an SAI’s president/auditor general or governing body. In addition to this, some parliaments also draft and approve the SAI’s budget, or nominate an external auditor to audit the SAI’s accounts.
Finally, some, but not all, SAIs have the power to audit the administrative expenditure of their national parliaments.
STAFFING AND BUDGETS
The SAIs’ human and financial resources differ considerably between countries, even when considered in proportion to the number of inhabitants or the budget audited. These differences reflect not only the SAI’s mandate and its organisation, but also the broader characteristics of the Member State and its national administration.
Overall, there are more than 15 000 people working for the SAIs in the EU and its Member States. Together, the SAIs of the four biggest EU Member States (Germany, France, Italy and Spain, representing almost 260 million people) employ around 5 000 people, whereas the SAIs of the remaining Member States (with 190 million people) employ some 9 500 people.
For the EU as a whole there is one SAI staff member for a median of 20 000 citizens. There are, however, significant differences between the individual Member States. In almost all cases, the SAIs’ own budgets account for less than 0.1 % of the overall government budget.
SAI STAFF AND BUDGET
AUDIT SUBJECTS
EU SAIs play a central role in the public accountability process. As the external auditors of the executive, they assess the extent to which the government’s policies and spending achieve the intended objectives, check public financial management and report on the accounts of public bodies, thus providing independent information and assurance to parliaments.
MAIN AUDIT CATEGORIES
FINANCIAL AUDITS include examination of documents, reports, internal control systems and internal audit, accounting and financial procedures and other records, to verify that financial statements present a true and fair financial position and the results of the financial activities are in line with accepted accounting standards and principles.
COMPLIANCE AUDITS verify whether the economic and financial management of the audited entity, activity or programme complies with the applicable legal and regulatory provisions.
PERFORMANCE AUDITS involve examining the programmes, operations, management systems and procedures used by bodies and institutions that manage resources, to assess the economic, efficient and effective use of those resources.
SAIs scrutinise the revenue and expenditure of state budgets at the central or federal level and, in some Member States, may also carry out audits at regional, local or municipal government levels. Although their audits focus primarily on ministries and governmental bodies, audited entities can also include state-owned enterprises, such as broadcasting corporations, institutes of higher education, or national banks.
Most SAIs are entitled to audit all public revenue and spending, including any at the level of private companies or individual beneficiaries.
GOVERNMENT LEVELS AUDITED BY SAIs
Central government |
Regional government |
Local government |
State enterprises |
Public bodies |
Municipalities | Other beneficiaries |
|
---|---|---|---|---|---|---|---|
EUROPEAN UNION European Court of Auditors | ● | ● | ● | ● | ● | ● | ● |
AUSTRIA Rechnungshof |
● | ● | ● | ● | ● | ● | ● |
BELGIUM Rekenhof Cour des comptes Rechnungshof |
● | ● | ● | ● | ● | ||
BULGARIA Сметна палата на Република България |
● | ● | ● | ● | ● | ||
CROATIA Državni ured za reviziju |
● | ● | ● | ● | ● | ● | ● |
CYPRUS Eλεγκτική Υπηρεσία της Κυπριακής Δημοκρατίας |
● | ● | ● | ● | ● | ● | |
CZECH REPUBLIC Nejvyšší kontrolní úřad |
● | ● | ● | ● | |||
DENMARK Rigsrevisionen |
● | ● | ● | ● | ● | ||
ESTONIA Riigikontroll |
● | ● | ● | ● | ● | ● | ● |
FINLAND Valtiontalouden tarkastusvirasto |
● | ● | ● | ● | ● | ● | |
FRANCE Cour des comptes |
● | ● | ● | ● | |||
GERMANY Bundesrechnungshof |
● | ● | ● | ● | |||
GREECE Ελεγκτικό Συνέδριο |
● | ● | ● | ● | ● | ● | ● |
HUNGARY Állami Számvevőszék |
● | ● | ● | ● | ● | ● | |
IRELAND Office of the Comptroller and Auditor General |
● | ● | ● | ● | |||
ITALY Corte dei conti |
● | ● | ● | ● | ● | ● | ● |
LATVIA Latvijas Republikas Valsts kontrole |
● | ● | ● | ● | ● | ● | ● |
LITHUANIA Valstybės Kontrolė |
● | ● | ● | ● | ● | ● | |
LUXEMBOURG Cour des comptes |
● | ● | ● | ● | |||
MALTA National Audit Office |
● | ● | ● | ● | ● | ||
NETHERLANDS Algemene Rekenkamer |
● | ● | ● | ● | |||
POLAND Najwyższa Izba Kontroli |
● | ● | ● | ● | ● | ● | ● |
PORTUGAL Tribunal de Contas |
● | ● | ● | ● | ● | ● | ● |
ROMANIA Curtea de Conturi a României |
● | ● | ● | ● | ● | ● | |
SLOVAKIA Najvyšší kontrolný úrad Slovenskej republiky |
● | ● | ● | ● | ● | ● | ● |
SLOVENIA Računsko sodišče Republike Slovenije |
● | ● | ● | ● | ● | ● | ● |
SPAIN Tribunal de Cuentas |
● | ● | ● | ● | ● | ● | ● |
SWEDEN Riksrevisionen |
● | ● | ● | ● |
SELECTION
OF AUDIT TOPICS
AND PROGRAMMING
The audit selection and planning process takes into account different criteria, such as risk and impact, and the future development of specific policy areas. Many SAIs work with annual programming procedures and audit plans, which they draw up based on a multiannual strategy and annual risk assessments. This combination of medium and long-term planning allows for flexibility and enables SAIs to react to unforeseen developments.
FINAL DECISION MAKING — MONOCRATIC / COLLEGIATE STRUCTURE
In some countries, parliament (members and/or committees), government ministers, or even private individuals/organisations may request the SAI to carry out specific audits. With a few exceptions, however, SAIs are not obliged to undertake such audits.
In SAIs that are headed by a single person, the head of the SAI generally takes the final decision on which audits are to be carried out. In all other cases, this is done collectively by the governing board or the college.
EVIDENCE
AND FOLLOW-UP
To collect audit evidence, SAIs examine documents, analyse data, conduct interviews, or carry out on-the-spot checks, for example on the auditee’s premises or at a project site. To be able to do so, SAIs have the right of access to all information they deem necessary to carry out their tasks, and the staff of audited entities are obliged to cooperate with the SAI’s auditors.
To counterbalance this freedom of access, SAIs and their staff are subject to specific confidentiality obligations as regards the information obtained during their audits.
REPORTING
Based on their audits, SAIs draft reports in which they present their findings and observations, point out irregularities, draw audit conclusions, and make recommendations to address shortcomings. These recommendations form an important element of every audit report, as they provide policy makers with valuable guidance. This can help them to improve the effectiveness, efficiency and economy of public expenditure and its compliance with the applicable rules, and help to prevent errors, irregularities and misspending.
Certain SAIs are also entitled to give their opinions regarding (draft) legislation on topics falling within their remit, such as financial management, either on their own initiative, or at the specific request of the legislature.
PUBLICATIONS
SAIs normally publish annual reports on their audit of the annual accounts of the state and the implementation of the state budget. In addition, some SAIs publish reports on the financial statements of specific institutions or bodies (such as parliament, the Head of State, or social welfare systems). Some SAIs also issue audit opinions on these financial statements and on annual accounts.
In addition, SAIs issue audit reports on specific topics, opinions on (draft) legislation, review-based publications or follow-up reports. Several SAIs also publish discussion papers, analyses and studies, or dossiers providing background information on audits of relevant subjects.
Furthermore, some SAIs regularly publish reports on the management and implementation of EU funds in their country.
Finally, several SAIs publish annual activity reports, periodicals, or other documents providing background information about their work.
COMMUNICATING RESULTS
SAIs normally submit their reports to parliament, generally to those committees responsible for budget matters and/or other topics covered by an audit. In general, SAIs also make most of their audit reports public. Exceptions may however apply for reports dealing with sensitive areas (such as defence) or where specific confidentiality obligations apply.
Social media are widely used to engage and interact directly with citizens and the media.
COOPERATION
Cooperation with other SAIs
Cooperation between EU SAIs
There is a close network of cooperation between the SAIs of EU Member States and the ECA. This cooperation takes place within the framework of the Contact Committee, which is composed of the heads of EU SAIs and the ECA. The EU Contact Committee may set up working groups and task forces on specific EU-related audit topics and provides an active network for professional contacts between EU SAI staff.
The same article of the TFEU that instructs the ECA to cooperate and liaise with the EU SAIs also allows the auditors of SAIs of EU Member States to take part (as observers) in audits carried out by the ECA on their national territory. There is a standard procedure by which the ECA informs the national SAI of each audit visit planned in its country. The national SAI may then decide if it wishes to send staff to join the ECA audit team during its on-the-spot visits. In addition, EU SAIs may carry out joint or coordinated audits on selected subjects.
Furthermore, EU SAIs traditionally cooperate on a bilateral basis. This includes, for example, sharing audit methodologies and results, as well as temporary exchanges of audit staff.
Cooperation with other SAIs beyond the EU
EU SAIs may perform peer reviews or participate in capacity-building activities such as twinning projects, which are intended to help the SAIs of third countries develop their legal and institutional bases.
A specific network has been set up for supporting EU enlargement SAIs, aimed at promoting and facilitating cooperation between EU Member States, EU candidate countries and potential candidates, mainly through small-scale, practical, hands-on cooperation.
A number of EU SAIs also cooperate closely with public audit bodies in countries with which their Member State maintains close relations for historic reasons and/or that are part of their language community.
Cooperation with other public audit bodies at national level
Depending on their governmental structure, EU Member States have entrusted the public audit function to bodies that operate on a federal, national, regional, provincial, or municipal level. In countries with fully-fledged regional audit offices, SAIs normally focus their audits on the central government level and cooperate, as applicable, with the other public audit bodies in their respective Member States.
Cooperation with international organisations
All EU SAIs are members of INTOSAI and EUROSAI.
INTOSAI
The International Organisation of Supreme Audit Institutions (INTOSAI) provides an institutionalised framework for SAIs to promote development and transfer of knowledge, improve government auditing worldwide and enhance the professional capacity, standing and influence of member SAIs in their respective countries.
INTOSAI was founded in 1953 as an autonomous, independent and non-political organisation. It has a special consultative status with the Economic and Social Council (ECOSOC) of the United Nations.
The General Secretariat of INTOSAI is run by the SAI of Austria.
EU SAIs participate in various INTOSAI projects, such as its Forum for INTOSAI Professional Pronouncements (FIPP), which draws up the international auditing standards (ISSAI) setting out the basic prerequisites for SAIs and the fundamental principles for auditing public entities.
(Source: INTOSAI)
EUROSAI
The European Organisation of Supreme Audit Institutions (EUROSAI) is one of the regional groups of INTOSAI. It was established in 1990 with 30 members (the SAIs of 29 European States and the European Court of Auditors). In 2022, membership stands at 51 SAIs.
The SAI of Spain holds the General Secretariat of EUROSAI.
(Source: EUROSAI)
In addition, EU SAIs participate in projects run by a wide variety of organisations in the field of public audit, and some act as the external auditors of international, intergovernmental, or supranational organisations, such as the United Nations (UN) and their specialised agencies, the Organisation for Economic Cooperation and Development (OECD), or the World Trade Organisation (WTO). By doing so, they also ensure the regular and efficient use of the financial contributions of their countries to these organisations.
Finally, it is common practice for EU SAIs to participate in cooperation initiatives with international organisations (for example the OECD, the Inter-Parliamentary Union (IPU), the Institute of Internal Auditors (IIA), the International Federation of Accountants (IFAC)). This type of cooperation usually focuses on topical matters related to public auditing, and may entail secondments, training courses, knowledge sharing, or other forms of professional exchange.
FACTSHEETS
EUROPEAN UNION
EUROPEAN COURT OF AUDITORS

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Since 1977 Website: www.eca.europa.eu |
Mission statement:
Through our independent, professional and impactful audit work, assess the economy, effectiveness, efficiency, legality and regularity of EU action to improve accountability, transparency and financial management, thereby enhance citizens’ trust and respond effectively to current and future challenges facing the EU.
GENERAL INFORMATION
— LEGAL BASIS
MANDATE
The European Court of Auditors (ECA) examines all revenue received and expenditure disbursed by the EU or by bodies, offices or agencies set up by the EU.
It assesses whether the EU’s finances have been managed soundly, and whether all revenue has been received and expenditure disbursed in compliance with the applicable regulations. The ECA provides the European Parliament (EP) and the Council with an annual statement of assurance on the legality and regularity of the use of EU funds. It also reports on any irregularities identified.
The ECA draws up an annual report after the close of each financial year. It may also, at any time, submit observations on specific questions, particularly in the form of special reports, and deliver opinions.
KEY LEGISLATION
- Articles 285 to 287 of the Treaty on the Functioning of the European Union;
- Regulation on the financial rules applicable to the general budget of the Union.
AUDITED ENTITIES
The ECA audits all aspects of the implementation of the EU budget. The European Commission is the ECA’s main auditee and is informed of its audit work and approach, and of the relevant audit results.
In addition to the Directorates-General of the European Commission, the ECA audits:
- the European Development Funds;
- the EU agencies and executive agencies, joint undertakings, and other bodies;
- the European Investment Bank and the European Investment Fund;
- the European Central Bank;
- borrowing and lending operations of the EU (e.g. European Financial Stabilisation Mechanism);
- the Single Supervisory Mechanism and Single Resolution Mechanism.
— STRUCTURE
TYPE OF SAI
A collegiate structure with no jurisdictional function.
PLACE OF THE SAI IN THE GOVERNMENT SYSTEM
The ECA is the European Union’s external auditor. It is one of seven EU Institutions and is fully independent in carrying out its audits.
The ECA draws up its own rules of procedure. These rules require the approval of the Council.
RELATIONSHIP WITH
THE EUROPEAN PARLIAMENT / COUNCIL / MEMBER STATES’ PARLIAMENTS
The ECA presents all its reports and opinions, including its annual report, to the EP and the Council. These reports provide the basis for the yearly discharge exercise on the EU budget and may be used by the legislators in their ongoing work.
EUROPEAN PARLIAMENT
The ECA President presents the annual report to the EP’s Committee on Budgetary Control (CONT) and its plenary and is invited to participate in the EP’s plenary debate on the discharge. ECA Members are regularly invited to present relevant ECA reports to the CONT and other EP committees and working bodies.
COUNCIL OF THE EU
The ECA President presents the annual report to the Economic and Financial Affairs Council (ECOFIN) and may be invited to present selected special reports of specific interest.
At working level, the ECA’s main interlocutor is the Council’s Budget Committee, which deals with all financial issues, including the discharge procedure. ECA reports are presented to the appropriate Council preparatory bodies, who agree on draft Council conclusions, which are then adopted at a higher Council level.
PARLIAMENTS OF EU MEMBER STATES
The ECA also communicates its reports and opinions to the relevant parliamentary committees in the Member States. In addition to this, ECA Members may present ECA publications, in particular annual and special reports, in the Member States’ parliaments.
— ORGANISATION
HEAD
GOVERNING BODY
Collegiate body of 27 Members, one from each Member State.
ECA Members perform their duties in complete independence and in the general interest of the EU. Upon taking office, they swear an oath to that effect before the European Court of Justice.
TERM OF OFFICE
6 years, renewable.
SELECTION METHOD
The Council of the EU appoints the ECA Members after consulting the EP, following nomination by their respective Member States.
ORGANISATIONAL STRUCTURE
The ECA is organised into five audit chambers plus an Audit Quality Control Committee (AQCC), an Administrative Committee and a Secretariat-General. The President, each audit chamber and the AQCC are all supported by directorates, to which audit staff are assigned.
The full college of 27 ECA Members is chaired by the President and usually meets twice a month to discuss and adopt documents such as the reports on the EU general budget and the European Development Funds, which are the ECA’s main annual publications.
PRESIDENCY
The President is supported by the Directorate of the Presidency (DOP), which is responsible for strategic development, work programming, planning and performance management, institutional relations, communication and media relations.
In addition, the legal service and the internal audit department report directly to the President.
AUDIT CHAMBERS
The ECA assigns Members to one of the five audit chambers.
Each chamber has an EU policy-based theme to guide its work and is headed by a Dean, who is elected from and by the Members of that chamber for a renewable term of two years. Each Member is responsible for specific audit tasks.
Each chamber has two areas of responsibility:
- to adopt special reports, specific annual reports and opinions; and
- to prepare the annual reports on the EU budget and the European Development Funds, for adoption by the ECA College.
AUDIT QUALITY CONTROL COMMITTEE
The AQCC is composed of the Member for Audit Quality Control and five other Members (one representative of each audit chamber). It deals with the ECA’s audit policies, standards and methodology, audit support and development and audit quality control. It is in charge of methodological aspects and carries out the ECA-wide engagement quality reviews.
ADMINISTRATIVE COMMITTEE
Decisions on broader strategic and administrative issues are taken by the Administrative Committee and, where appropriate, by the college of Members.
The Administrative Committee is composed of the ECA President (chair), the Deans of the chambers, the Member for Institutional Relations and the Member for Audit Quality Control. It deals with all administrative matters and decisions on issues related to strategy, external relations and communication.
SECRETARY-GENERAL
The ECA college nominates a Secretary-General for a renewable period of six years.
He or she is mainly responsible for the Court Secretariat and audit support services (Human Resources, Finance and General Services; Information, Workplace and Innovation; Translation, Language Services and Publication).
— RESOURCES
STAFF
- Number: 954.5 FTEs (31.12.2021) (of whom 62,2 % are in audit)
- Staff come from all EU Member States, generally recruited through EU-wide open competitions.
- Gender balance: ♂ 48.3 %; ♀ 51.7 %. Average age: 47,2
BUDGET
- The ECA is financed by the general budget of the European Union.
- 162.1 million euros (2022), all administrative expenditure.
- The ECA’s budget represents less than 0.1 % of total EU spending and around 1.5 % of total administrative EU spending.
AUDIT WORK
— AUDIT REMIT
The audits are record-based and, if necessary, are performed on site in the other EU Institutions and in any bodies, offices or agencies which manage revenue or expenditure on behalf of the EU. Specific arrangements apply to the activity of the European Investment Bank (EIB) in managing EU revenue and expenditure.
In the Member States, the audit is carried out in liaison with the national SAIs or, if these do not have the necessary powers, with the competent national departments. The ECA cooperates with Member State SAIs in a spirit of trust while maintaining the independence of both parties.
— PLANNING THE AUDIT WORK
The ECA decides on its work programme independently. It has an annual programming procedure which is based on a multi-annual risk assessment for the different policy areas.
The EP and the Council can suggest potential audit topics for the ECA to consider.
The ECA publishes its work programme on its website.
— AUDIT METHODS
Through its work, the ECA examines the extent to which the EU policy objectives are met and assesses the state of EU budget accounting and financial management.
The ECA carries out different types of audits:
- performance audits on the effectiveness, efficiency and economy of EU policies and programmes. These value-for-money audits focus on specific management or budgetary topics. They are selected based on criteria such as public interest, potential for improvement, risk of poor performance or risk of irregularity; and
- financial and compliance audits on the reliability of annual accounts and the legality and regularity of underlying transactions (most notably the statement of assurance) as well as assessments of whether the systems and transactions in specific budgetary areas comply with the rules and regulations governing them.
The ECA performs its audits in accordance with the international auditing standards and code of ethics, in line with its commitment to these frameworks, notably the INTOSAI's Framework for Professional Pronouncements (IFPP), the international standards on auditing (ISA), as well as the INTOSAI and IFAC codes of ethics.
The relevant methodology and guidance is made available in an online platform (AWARE, Accessible Web-based Audit Resource for the ECA), which is designed to help ECA auditors select, plan, conduct, and report compliance, financial and performance audits, as well as non-audit engagements (reviews and opinions) in the EU context.
OUTPUT
— REPORTS AND OTHER PUBLICATIONS
The ECA’s portfolio of publications comprises:
- annual reports, mainly containing the results of financial and compliance audit work on the EU budget and the European Development Funds, but also budgetary management and performance aspects;
- specific annual reports, on the EU agencies, decentralised bodies, joint undertakings and other bodies;
- special reports, presenting the results of selected audits on specific policy or spending areas, or on budgetary and management issues;
- opinions on new or updated legislation with a significant impact on financial management – either at the request of another institution or on the ECA’s own initiative; and
- reviews, aiming to provide scene-setting description and analysis, often from a cross-cutting perspective and based on previous audit work or other publicly available information.
— DISSEMINATION ACTIVITIES
All ECA publications are publicly available on its website in all the official EU languages. The ECA also actively disseminates its reports through a number of channels, including social media.
— COOPERATION WITH OTHERS
The ECA maintains close relationships with national SAIs and international audit organisations, performs peer reviews, interacts with think tanks and research organisations, and participates in academic discourse.
AUSTRIA
RECHNUNGSHOF

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Since 1948 First established 1761 Website: www.rechnungshof.gv.at |
Mission statement:
Independent, objective and at your service.
GENERAL INFORMATION
— LEGAL BASIS
MANDATE
The Austrian Court of Audit (ACA) is the independent supreme audit institution at federal, provincial and municipal level.
It verifies that state funds are being correctly administered, including state spending by public institutions and state funds used by private institutions (on the basis of uniformity of auditing).
The ACA scrutinises whether resources available are being used economically, efficiently and effectively. In addition to audits and consultations – its most important strategic function – the ACA also performs further tasks of relevance for public policy and a number of notarial functions.
The ACA decides on the types, themes and methodology of its audits on its own initiative and independently.
The ACA is constitutionally mandated to carry out special audits. For example:
- on a resolution from the Austrian Federal Parliament or a provincial one;
- at the request of the members of the Austrian Federal Parliament or a provincial one; and
- based on a reasonable request from the Federal Government, provincial Government or a Federal Minister.
The Constitution limits the number of such requests to ensure the independence of the ACA’s audit planning.
In addition, the ACA takes on important special tasks, such as:
- compiling the Federal financial statements;
- working on the statement of financial debt;
- reviewing draft laws and regulations;
- tasks under the Incompatibility Act, Income Limitation Act and Party Act;
- tasks relating to the report on the average incomes and retirement pensions paid by Federal Government enterprises and agencies; and finally
- the establishment of expert opinions for arbitration panels, according to the Stability Pact 2008.
KEY LEGISLATION
The activities, functions, organisation and position of the ACA are governed by:
- Chapter VI of the Federal Constitutional Law (1920);
- Federal Act on the Austrian Court of Audit (Austrian Court of Audit Act 1948 – RHG);
- Constitutional Court Act (if differences of opinion arise between the ACA and a legal entity regarding powers and rights, the ACA can call upon the Constitutional Court to make a decision);
- Federal Law on the Rules of Procedure of the National Council (the provincial parliaments govern the strategically important participation of the ACA in committee meetings and plenary sessions);
- Treaty on the Functioning of the European Union (applies directly to the auditing of EU community resources and cooperation with the European Court of Auditors).
AUDITED ENTITIES
The ACA audits the financial affairs (i.e. the financial activities) of:
- the state, the provinces, municipal associations, municipalities with more than 10 000 inhabitants and other legal entities defined by law;
- foundations, funds and institutes which are administered by federal, provincial or municipal institutions or individuals which themselves form part of a federal, provincial or municipal institution;
- organisations in which the state, a province or a municipality with at least 10 000 inhabitants has de facto control or holds at least 50 % of the share, stock or equity capital, or which are operated by the state, a province or a municipality alone or together with other contracting parties;
- federal, provincial and municipal public legal entities using federal, provincial or municipal funds;
- social insurance bodies and statutory associations of employers, employees and professionals (chambers); and
- legal entities established by law, e.g. ORF (Austrian Broadcasting Corporation).
— STRUCTURE
TYPE OF SAI
A distinct model, headed by a President and auditing at federal, provincial and municipal level following the Westminster model.
PLACE OF THE SAI IN GOVERNMENT SYSTEM
The ACA is Austria’s Supreme Audit Institution and reports directly to the national parliament. It acts:
- as an agent for the national parliament in matters pertaining to the Federal administration of public funds and the financial administration of the statutory professional associations under the executive authority of the Austrian Federation;
- as an agent for Provincial parliaments concerned in matters pertaining to provinces, municipal associations, and municipal administration of public funds as well as the financial administration of the statutory professional associations under the executive authority of the provinces.
The ACA is independent of the Federal Government and the Provincial Governments and subject only to the provisions of the law and is therefore allocated to the legislative branch.
RELATIONSHIP WITH THE PARLIAMENT / GOVERNMENT
The President of the ACA communicates with the national Parliament and its committees directly and personally or through an agent delegated by him.
The President of the ACA is entitled to participate in debates in the national Parliament and its (sub-) committees on ACA reports, the final federal budget accounts, motions concerning the implementation of specific actions in the ACA’s examination of the administration of public funds, and the subdivisions related to the ACA in the Federal Finance Act.
The President of the ACA is always entitled, in accordance with the detailed provisions of the Federal Law on the Rules of Procedure of the national Parliament, to be heard in the debates on the subjects listed above, at his request.
The ACA provides an annual report on its activities to the national Parliament, provincial parliaments, and the municipal council. It can report its observations on individual matters to the national Parliament, the provincial parliaments, and the municipal councils at any time and, if necessary, make proposals. The ACA informs the Federal Government of all its reports at the same time as submitting them to the national Parliament.
Furthermore, a standing committee is appointed by the national Parliament to discuss the ACA’s reports. Its appointment maintains the principle of proportional representation.
— ORGANISATION
HEAD
GOVERNING BODY
The ACA does not have a governing body. Its President has the exclusive decision-making authority.
There is no permanent Vice-President of the ACA. Should the President be prevented from the discharge of his or her responsibilities, the most senior ranking official of the ACA represents him or her. This also applies if the office of the President is vacant.
ORGANISATIONAL STRUCTURE
The ACA is organised into five divisions (one management and administration division and four audit divisions). The audit divisions consist of two audit units each, where three to four audit departments are grouped thematically (i.e. four audit divisions with eight audit units and in total 34 audit departments).
This organisational structure allows inter-divisional strategy and audit planning, optimised use of resources by flexible, cooperative audit teams, and fosters and improves the inter-divisional exchange of knowledge.
Each unit is also a “Centre of Excellence” for topical cross-divisional areas such as subsidies, fraud prevention and compliance, cyber security etc.
— RESOURCES
STAFF
- Number: 284 (1 January 2022) (approx. 77 % in audit)
- Gender balance: ♂ 50 %; ♀ 50 %. Average age: 49.4
BUDGET
- 36.5 million euros (2021)
- 0.04 % of total Government budget
AUDIT WORK
— PLANNING THE AUDIT WORK
The ACA plans its work on an annual basis.
In Austria, the ACA may also be asked to carry out special audits. This is based on a resolution from the National Council or a provincial Parliament, or from members of the National Council or a provincial Parliament, or at the reasonable request of the Federal Government or a provincial Government or a Federal Minister. However, the Constitution limits the number of requests to ensure the independence of the ACA’s audit planning.
As of 2017, the ACA started an initiative to involve the public via Facebook for the first time. Citizens were encouraged to participate in the development of audit topics by proposing topics of interest. Their proposals were considered where possible in the audit planning process and discussed in the annual audit planning conference.
The ACA carries out about 90 audits every year, at federal, provincial and municipal level.
— AUDIT METHODS
The ACA’s auditing criteria are the legal principles of economy, efficiency and effectiveness, on the basis of regularity and legality.
The ACA carries out audits combining:
- performance audits; and
- financial audits.
OUTPUT
— REPORTS AND OTHER PUBLICATIONS
The ACA submits its reports at federal, provincial and municipal level.
In addition to this, the ACA publishes reports:
- regarding the investigation and evaluation of issues;
- highlighting and quantifying potential improvements;
- establishing and quantifying financial issues; and
- issuing concrete and implementable recommendations.
— DISSEMINATION ACTIVITIES
The ACA disseminates its publications:
- on its website;
- on social media;
- in press releases.
— COOPERATION WITH OTHERS
At national level, the ACA cooperates with the provincial audit institutions to coordinate their respective annual audit plans.
Since 1963 the ACA has run the General Secretariat of INTOSAI.
BELGIUM
REKENHOF /
COUR DES COMPTES /
RECHNUNGSHOF

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Since 1831 Website: www.ccrek.be |
Mission statement:
In its mission statement, the Belgian Court of Audit presents its vision, the values underlying its activities and the strategies it develops to help improve public management by means of its audits.
The Belgian Court of Audit aims to improve the functioning of public authorities. To this end it provides useful and reliable information established through a clearance procedure with the auditee and consisting of findings, judgements and recommendations, to parliamentary assemblies, members of government and auditees.
The Belgian Court of Audit operates in an independent manner, taking into account international audit standards and complying with the requirements of expertise, integrity and motivation. The Belgian Court of Audit takes account of social developments and aims to play a pioneering role in government audit.
The full text of the mission statement is available in NL and FR at:
GENERAL INFORMATION
— LEGAL BASIS
MANDATE
The Belgian Court of Audit (BCA) audits revenue and expenditure, and the executive power’s implementation of policy. The BCA also has a legal function with regard to public accounting officers and has other specific tasks.
In carrying out its duties, the BCA has the right of access to all documents and information it deems necessary. On-the-spot checks are possible.
KEY LEGISLATION
- Belgian Constitution of 1831: Article 180;
- Special Act of 16 January 1989 organising the financing of the communities and regions: Articles 50 and 71;
- Act of 29 October 1846 organising the Court of Audit;
- Act of 16 May 2003, laying down general provisions applicable to budgets, to controls of subsidies and the accounts of communities and regions and the organisation of the Court of Audit’s audit: Articles 2 and 10;
- Rules of procedure of the Court of Audit;
- The Treaty on the Functioning of the EU: Article 287(3).
AUDITED ENTITIES
The BCA audits:
- the federal state;
- the communities;
- the regions;
- the provinces; and
- the public service institutions for the levels of administration mentioned above.
The audit of municipalities falls outside the scope of its powers.
— STRUCTURE
TYPE OF SAI
A collegiate supreme audit institution with a jurisdictional function.
PLACE OF THE SAI IN THE GOVERNMENT SYSTEM
The BCA is independent of the bodies it audits. It also enjoys autonomy vis-à-vis parliamentary assemblies: it sets its own priorities for the accomplishment of its mission and chooses the subjects of its audits by applying objective selection criteria.
RELATIONSHIP WITH THE PARLIAMENT / GOVERNMENT
The BCA audits public authorities and evaluates the implementation and impact of public policies with a view to informing the parliamentary assemblies.
With regard to the budget, the specific task of the BCA is to provide information to the parliamentary assemblies.
It also appraises the accounts of public authorities.
— ORGANISATION
HEAD
GOVERNING BODY
The general assembly, consisting of 12 members, is made up of a French-speaking chamber and a Dutch-speaking one. Each chamber consists of a president, four counsellors and a secretary general. The senior of the two presidents is designated “Premier Président” or “Eerste Voorzitter” and the senior of the two secretaries-general “Greffier en chef” or “Hoofdgriffier”.
TERM OF OFFICE
The members of the BCA are appointed for a term of six years, renewable.
SELECTION METHOD
The members of the BCA are elected by the House of Representatives.
ORGANISATIONAL STRUCTURE
The BCA’s services are made up of ten directorates, each headed by a senior auditor-director, and grouped into three sectors.
The breakdown into sectors is in line with the powers of the general assembly and the French-speaking and Dutch-speaking chambers.
The BCA’s general assembly is responsible for matters relating to the Federal State, the Brussels-Capital Region, the Brussels Common Community Commission and the German-speaking Community, as well as for the interpretation of EU and federal rules.
The French-speaking chamber has exclusive responsibility for matters involving the French Community, the Brussels French Community Commission, the Walloon Region, the provinces in this Region and the public service institutions related to them.
The Dutch-speaking chamber has exclusive responsibility for matters related to the Flemish Community and Region, the public institutions depending on them, and the Flemish provinces.
— RESOURCES
STAFF
- Number: 457.7 FTEs (2022) (approx. 68.3 % in audit)
- Gender balance: ♂ 58.5 %; ♀ 41.5 %. Average age: 48.6 years
BUDGET
- The BCA is financed by the federal state budget
- 50.8 million euros (2022), used in its entirety for administrative expenditure
- < 0.05 % of the total federal state budget (2022)
AUDIT WORK
— PLANNING THE AUDIT WORK
The BCA plans its work in the following three types of document:
- a multiannual strategic plan;
- annual operational plans (by directorate);
- annual management plans (by service).
It prepares these plans on the basis of:
- compliance with its legal obligations;
- risk analysis;
- parliamentary concerns;
- financial and social interest;
- added value of the audit;
- availability of resources; and
- coverage of the audit field.
— AUDIT METHODS
The BCA carries out performance, financial, and legality and regularity audits.
It has standardised its audit practices by means of manuals and electronic work files.
The BCA performs its audits in compliance with the international auditing standards (ISSAIs).
OUTPUT
— REPORTS AND OTHER PUBLICATIONS
The BCA publishes:
- annual audit reports;
- special reports on specific topics;
- opinions about draft budgets; and
- annual activity reports.
— DISSEMINATION ACTIVITIES
The BCA informs the parliamentary assemblies, the ministers and the public authorities about the results of its audits. All BCA reports are available on its website.
— COOPERATION WITH OTHERS
The BCA provides general information on its strategy, working methods and the results of its audits through its website and publications and during study days.
It maintains regular contacts with other actors involved in public audit in Belgium, in particular to exchange useful experience and plan its audit activities.
It conducts exchange programmes and joint audit training events with the European Court of Auditors and supreme audit institutions in other countries. It contributes to the work of international organisations.
The BCA is actively involved in developments in its field of audit and area of activity.
BULGARIA
СМЕТНА ПАЛАТА НА РЕПУБЛИКА БЪЛГАРИЯ

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Since 1995 First established 1880 Website: www.bulnao.government.bg |
Mission statement:
То control the implementation of the budget and the management of other public funds and activities by carrying out effective, efficient and cost-effective audit work aimed at improving the management and accountability of public resources.
GENERAL INFORMATION
— LEGAL BASIS
MANDATE
The Bulgarian National Audit Office (NAO) exercises control over the implementation of the budget and other public resources and activities in accordance with the NAO Act and the internationally adopted auditing standards.
The main task of the NAO is to check the reliability and authenticity of the financial statements of budget organisations and the lawful, effective, efficient, and economical management of public resources and activities, as well as to provide the National Assembly with reliable and objective information about its work.
KEY LEGISLATION
- Article 91 of the Constitution of the Republic of Bulgaria (1991);
- National Audit Office Act of 13 February 2015.
AUDITED ENTITIES
The NAO audits:
- the state budget, the budgets of the state social security scheme and the National Health Insurance Fund, the budgets of 265 municipalities; other budgets adopted by the National Assembly, the budgets of their spending units and the management of their property;
- the budgets of the Bulgarian Academy of Sciences, the state institutions of higher education, the Bulgarian Telegraph Agency, Bulgarian National Television and Bulgarian National Radio;
- public funds provided to people carrying out economic activity; the accounts of EU funds and other international programmes and agreements, including their management by the relevant bodies and end users of the funds;
- the budget expenditure of the Bulgarian National Bank and its management; the formation of the annual excess of revenues over costs of the bank linked with the state budget and other links it has with the state budget;
- the sources and management of state debt, state-guaranteed debt, municipal debt and the use of debt instruments;
- the privatisation and concession of state and municipal property, as well as the public funds and public assets provided to people outside the public sector;
- the implementation of international agreements, contracts, conventions or other international acts, where this has been provided for by the relevant international act or has been assigned by an authorised body;
- state enterprises which are not trading companies;
- trading companies with 50 % or more of their capital owned by the state and/or municipality;
- legal persons with obligations guaranteed by the state or by state and/or municipal property; and
- other public funds, assets and activities, where this has been assigned to it by a legal act.
— STRUCTURE
TYPE OF SAI
An audit office, independent of government, headed by a President.
PLACE OF THE SAI IN THE GOVERNMENT SYSTEM
The NAO’s activities are independent of any government body.
RELATIONSHIP WITH THE PARLIAMENT / GOVERNMENT
The NAO reports to the Parliament on its activity for the preceding year.
The NAO’s annual financial statement is audited by an independent commission of registered auditors, determined by the Parliament.
The National Assembly may assign up to 5 audits to the NAO annually.
The NAO submits reports to the Parliament on the execution of audits assigned by the Parliament and the audit reports and opinions that are legally required to be submitted to it.
The NAO submits for examination by the parliamentary committees, on its own initiative or upon request from the National Assembly, audit reports of significant importance for improving budget discipline and the management of the budget and other public funds and activities.
A permanent Public Sector Accountability Subcommittee was created within the Budget and Finance Committee of the National Assembly in order to ensure closer cooperation and relations between the NAO and the Parliament.
— ORGANISATION
HEAD
GOVERNING BODY
The NAO’s management team consists of a President, two Vice-Presidents, and two Members who are representatives of the Institute of Certified Public Accountants and the Institute of Internal Auditors.
The management team is formed on the “open government” principle.
TERM OF OFFICE
Vice-Presidents: 7 years, renewable.
SELECTION METHOD
The Vice-Presidents and the Members are elected by the Parliament upon proposal by the NAO’s president.
ORGANISATIONAL STRUCTURE
The NAO is organised in six directorates (for financial audits (2); compliance audits of financial management (2); performance audits (1); and specific audits (1)).
Its two Vice-Presidents are each responsible for three directorates. In addition to this, there are seven directorates for various administrative responsibilities, all of which fall directly under the President of the NAO.
— RESOURCES
STAFF
- Number: 450 FTEs (2022) (70 % in audit)
- Gender balance: ♂ 22 %; ♀ 78 %. Average age: 48
BUDGET
- The NAO is financed from the national budget.
- 12.035 million euros (2022)
- 0.112 % of total government budget
AUDIT WORK
— PLANNING THE AUDIT WORK
The NAO decides on its work programme independently. It adopts an annual programme for its audit activity based on priority areas and criteria.
It has an annual programming procedure based on a three-year strategic audit plan, defining audit areas from which the specific audit tasks are selected annually for inclusion in the annual audit programme. The selection of audit tasks is based on criteria adopted by the NAO.
The Parliament may also assign up to five additional audits to the NAO per year.
The NAO publishes its work programme on its website.
— AUDIT METHODS
The NAO carries out:
- financial audits;
- compliance audits;
- performance audits; and
- specific audits.
The NAO performs its audits in accordance with international auditing standards (ISSAIs) and good practice.
The NAO has developed its audit manual to implement the internationally accepted auditing standards and its audit activity.
OUTPUT
— REPORTS AND OTHER PUBLICATIONS
The NAO publishes:
- all audit reports under the NAO Act except those containing classified information and those parts of reports that are submitted to the Prosecutor’s Office;
- an annual report on NAO activity;
- report on the audit of the NAO’s annual financial statement;
- information for the submission of the draft audit reports – a procedure enabling former managers of the organisations audited to be notified when an audit has been carried out concerning their period of management;
- reports on the implementation of the recommendations given by the NAO, including information for unimplemented recommendations;
- annual financial statements from the political parties and lists of their donors;
- reports on the financial control exercised over the political parties under the Political Parties Act;
- information maintained in the Unified Public Register of the Parties, Coalition of Parties and Initiative Committees, registered for participation in the elections. The information comprises the funding of the election campaign including donors, advertising agencies, etc.;
- audit reports from the funding of the election campaigns under the Election Code;
- summarised audit reports for the annual financial statements;
- reports with opinions on the state budget implementation statements, the public social security scheme budget, the National Health Insurance Fund budget, and the budgetary expenditure of the Bulgarian National Bank for the preceding year; and
- ISSAIs translated into Bulgarian.
— DISSEMINATION ACTIVITIES
All NAO publications, including all audit reports, are publicly available on its website, which is the main platform for publicity and transparency and public information on its overall activity.
The NAO publishes press releases for, and short video clips about audit reports, and organises press conferences and informal meetings with the media. It participates in TV programmes and interviews, and initiates and participates in round tables and conferences.
The NAO is active on social media.
— COOPERATION WITH OTHERS
The NAO cooperates with the other government authorities concerned, to increase the efficiency of the control system and to fight against crime and corruption, and with professional and non-governmental organisations to exchange good practice and foster professional development.
CROATIA
DRŽAVNI URED ZA REVIZIJU

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Since 1993 Website: www.revizija.hr |
Mission statement:
The work of the State Audit Office of the Republic of Croatia is directed towards auditing financial reports and business activities, and enhancing the compliance, efficiency and effectiveness of the entities which manage public property and other entities determined by the State Audit Office Act. Moreover, it contributes to improved management of public property and other public resources and improving the level of information provided to the Croatian parliament, the government and citizens of the Republic on the methods used to manage the state’s budgetary and other resources and their results.
GENERAL INFORMATION
— LEGAL BASIS
MANDATE
The State Audit Office (SAO) performs audits of income and expense, assets and liabilities, financial statements, financial transactions and programmes, projects and activities of the subjects of audit which are defined in the State Audit Office Act and in the Act on the Financing of Political Activities and Election Campaigns.
It assesses weather the financial statements present a true and fair financial position and the results of financial activities in line with the accepted accounting standards, compliance with laws and regulations and economy, efficiency and effectiveness of programmes and projects funded from the State budget or budget of local and regional self-government units.
The SAO carries out its audits at central, regional, and local level.
KEY LEGISLATION
- Constitution 1990;
- State Audit Office Act (2011);
- Act on the Financing of Political Activities and Election Campaigns (2011, amended in 2017).
AUDITED ENTITIES
The SAO’s mandate covers:
- state sector bodies;
- units of local and regional self-government;
- legal entities financed from the state budget or from the budget of local and regional self-government units;
- legal entities founded by the Republic or by local and regional self-government units;
- companies and other legal entities of which the Republic or the local and regional self-government units have majority ownership of the shares or
- legal entities that use funds from the European Union and other international organisations or institutions that fund public needs;
- political parties, independent representatives and independent members of representative bodies of local government units.
There are approximately 14 500 entities that fall within the audit jurisdiction of the SAO.
— STRUCTURE
TYPE OF SAI
An audit office, independent of government, headed by an Auditor General.
PLACE OF THE SAI IN GOVERNMENT SYSTEM
According to the Constitution of the Republic of Croatia, the SAO is the supreme audit institution of the Republic and it is autonomous and independent in its work.
RELATIONSHIP WITH THE PARLIAMENT / GOVERNMENT
The legal framework regulating relations between the SAO and the parliament is set out in the State Audit Office Act, the Political Activity and Electoral Campaign Financing Act and the Standing Orders of the Croatian parliament.
The SAO provides parliament with an Annual work report, an Audit Report on the Execution of the State Budget, and audit reports (individually or a group of thematic reports). Reports are discussed at meetings of respective committees and in the plenary sessions. Before the debate on audit reports at committees or plenary sessions, parliament requires an opinion from government.
Parliament’s Finance and State Budget Committee, as well as other committees, depending on the audit topic, discuss the audit reports, in the presence of the Auditor General and representatives of the SAO. Then the respective committee adopts a conclusion on the audit reports.
After discussion in the plenary session, parliament reaches a conclusion, which obliges the government to reflect within a certain period of time on the implementation of the SAO’s recommendations.
— ORGANISATION
HEAD
ORGANISATIONAL STRUCTURE
The SAO has a headquarters in Zagreb and 21 regional offices. It operates across the entire territory of the Republic.
In the central office, departments are structured according to entity types and audit types, including legal, human resources and accounting departments, as well as the internal audit department. Public relations and international cooperation fall within the scope of the work of the central office.
The activities, tasks and responsibilities of the SAO are defined by the Act on the State Audit Office and by the Charter of the State Audit Office.
— RESOURCES
STAFF
- Number: 305 FTEs (2021) (83 % in audit)
- Gender balance: ♂ 26.6 %; ♀ 73.4 %. Average age: 48.6
BUDGET
- The SAO is funded from the State Budget of the Republic of Croatia.
- The SAO autonomously plans the funds necessary for its work and the Croatian parliament defines them in the State Budget.
- 10.1 million euros (2021)
- 0.051 % of the total state budget (2021)
AUDIT WORK
— PLANNING THE AUDIT WORK
The SAO plans and performs its audits independently according to its Annual Programme and Work Plan. Parliament can request that audits be included in the SAO’s work plan, but in practice this is rarely the case.
The Annual Audit Programme and Work Plan are approved by the Auditor General, as well as guidance on the preparation of the annual programme and work plan. The annual programme and work plan contain obligatory audits, as well as audits of other subjects.
The audit on the State Budget Execution is an obligatory audit that is based on the provisions of the State Audit Office Act, while other obligatory audits are determined by the provisions of the Law on the Financing of Political Activities and Election Campaigns.
Audits of other subjects that fall within the mandate of the SAO are determined on the basis of criteria which are defined by the State Audit Office Act. These are:
- risk assessment;
- the financial importance of audit subjects;
- the results of previous audits – opinion given;
- collected information about subject operations and management; and
- other criteria which are determined in the SAO’s internal regulations (recommendations not implemented, publications in the media).
— AUDIT METHODS
The SAO performs the following audits:
- financial audits, which include examination of documents, reports, internal control systems and internal audit, accounting and financial procedures and other records to verify that the financial statements present a true and fair financial position, and that the results of the financial activities are in line with the accepted accounting standards and principles; and
- compliance audit, which includes examination of financial transactions in terms of legal use of funds; and
- performance audits, which assess the economy and efficiency of operations, and how effectively the general objectives, or the objectives of individual financial transactions, programmes and projects were met.
The SAO performs audits in accordance with the international auditing standards (ISSAIs), and its own code of ethics. It uses performance and financial audit manuals as well as guidelines.
OUTPUT
— REPORTS AND OTHER PUBLICATIONS
The SAO’s reports are:
- an Annual Work Report containing the results of the SAO’s audit work for the reporting period and its other activities;
- audit reports on financial, compliance and performance audits; and
- audit reports on thematic audits which are published simultaneously with single audit reports, containing the results of single audits on certain themes (for example auditing hospitals or national parks).
The SAO publishes notices about new audit reports or other activities on its website.
— DISSEMINATION ACTIVITIES
All audit reports are published on the website upon completion. At the same time a press release is issued and a press conference is organised.
The SAO submits audit reports to the parliament immediately after they are completed and published.
The SAO publishes its Annual work report and its Strategic and Annual plans on its website (the first one only once parliament has been informed about it).
— COOPERATION WITH OTHERS
The SAO cooperates with other state authorities in carrying out its tasks, without prejudice to its autonomy and independence. In accordance with this requirement, the State Audit Office cooperates with judicial and state bodies.
After they have been submitted to parliament, audit reports are submitted to the State Attorney’s Office.
The SAO also submits the required audit reports and available documentation to the Ministry of the Interior, at its request.
After audits of political parties, independent representatives and members of the representative bodies of local units elected from the voter list, the SAO must inform the State Attorney’s Office of any violations of the Law. The Office cooperates with the State Election Commission, the Tax Administration, the Office for the Suppression of Corruption and Organised Crime, the Ministry of the Interior and with courts and other state bodies.
The SAO maintains close relationships with other national SAIs and international audit organisations, and is actively involved in the activities of their bodies and working groups. The SAO also cooperates with different national and international professional organisations, bodies and institutions, the academic community and the general public.
CYPRUS
EΛΕΓΚΤΙΚΗ ΥΠΗΡΕΣΙΑ ΤΗΣ ΚΥΠΡΙΑΚΗΣ ΔΗΜΟΚΡΑΤΙΑΣ

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Since 1960 First established 1879 Website: www.audit.gov.cy |
Mission statement:
To conduct independent financial, compliance and performance audit in the wider public sector, for the purposes of promoting public reporting and optimal management of public resources.
GENERAL INFORMATION
— LEGAL BASIS
MANDATE
According to the Constitution, the Audit Office of the Republic of Cyprus (AORC) audits all public sector revenue and expenditure and all monetary and other administered assets owned by the public sector. It may also audit all liabilities incurred by or on behalf of the Republic.
The AORC faces no limitations in the scope of its audits and has the right of access to all books, records, and places where assets are kept that it deems necessary to carry out its work.
KEY LEGISLATION
- Constitution of the Republic of Cyprus (1960): Part 6, Chapter 2, Articles 115-117;
- the Fiscal Responsibility and Financial Framework Law (Law No 20(I)/2014);
- the Law on the Provision of Evidence and Information to the Auditor General (Law No 113(I)/2002);
- legislation on public procurement.
AUDITED ENTITIES
The AORC audits the activities of:
-
public bodies:
- ministries;
- government departments, services or agencies;
- statutory bodies;
-
local government authorities:
- communities;
- municipalities; and
- other organisations, enterprises or funds in the wider public sector.
— STRUCTURE
TYPE OF SAI
An audit office, independent of government, headed by an Auditor General.
PLACE OF THE SAI IN GOVERNMENT SYSTEM
The AORC is an independent state body.
RELATIONSHIP WITH THE PARLIAMENT / GOVERNMENT
The AORC is structurally independent of the parliament, but the two bodies cooperate closely. The Parliamentary Committee on Development Plans and Public Expenditure Control regularly examines the recommendations and observations of the AORC to monitor the response of audited agencies to the AORC’s observations and recommendations.
In addition, almost all Parliamentary committees regularly request the assistance of the AORC in issues relating to its responsibilities. Occasionally the AORC has a contributory role in the legislative process. The parliament may ask the AORC to perform special investigations or audits.
The AORC performs audits, issues special reports and submits an annual report to the President of the Republic of Cyprus.
The AORC’s budget is subject to the approval of the council of ministers and the parliament. This constitutes a restriction of its independence.
— ORGANISATION
HEAD
GOVERNING BODY
According to the Constitution, the AORC is governed exclusively by the Auditor General. There is no other governing body. However, for the purposes of approving the AORC’s special reports and annual report, the audit directives provide for the establishment of a management team consisting of the Auditor General, Assistant Auditor General, the three Audit Directors, and the Technical Audit Director.
ORGANISATIONAL STRUCTURE
The AORC is divided into 16 Sections dealing with financial, compliance and performance audits.
There are three Divisions, each of which has three Sections, and two Branches, each of which has two or three Sections. A further two Divisions report directly to the Assistant Auditor General. Each Division is headed by a Director of Audit, while the heads of the Branches are Senior Principal Auditors.
The Director of Technical Audit heads the Technical Audit Division, which is responsible for all such audits.
In addition to this, the AORC has a methodology and quality assurance unit and support functions such as administration and accounts.
— RESOURCES
STAFF (2020)
- Number: 120 FTEs (full-time equivalents) (March 2022) [81 % in audit, 19 % in support posts (archives, etc.)];
- Gender balance: ♂ 36 %; ♀ 64 %. Average age: 49;
- As a result of the recruitment procedure in force, the number of audit office staff will increase by 23 as of 1 May 2022.
BUDGET
- The AORC is financed from the central government budget;
- 7.3 million euros (2022);
- ca 90 % relates to staff costs; the remainder is allocated to operating expenses;
- ca 0.07 % of total budgeted government expenditure.
AUDIT WORK
— PLANNING THE AUDIT WORK
The auditing of central government financial statements, which includes compliance auditing, is coordinated centrally within the AORC, but planned and carried out by the relevant audit Divisions of each Ministry.
Performance audits and any additional compliance audits are planned, programmed and carried out individually by the AORC’s Divisions and the Technical Audit Division.
The planning includes an outline of the days budgeted for each audit planned, estimated on the basis of the number of staff available, the volume and significance of the work involved, audit risk and past findings.
— AUDIT METHODS
The AORC performs different types of audits:
- financial audits;
- compliance audits (regulatory controls);
- performance audits;
- technical audits, which primarily comprise audits of public procurement practices (terms and conditions of tender documents, assessment of project costs and evaluation reports), on-site audits of construction projects in progress, audits of contracts for the rental of property to house government offices and IT audits (i.e. audits of information technology/electronic data processing systems);
- environmental audits, which normally entail a mix of financial, compliance and performance auditing regarding a specific subject matter relating to environmental governance. These are conducted in accordance with specialised methodological guidelines and standards issued by INTOSAI; and
- special investigations, which are normally launched either at the specific request of the parliament, or following complaints or a police request for assistance in investigating potentially criminal cases.
OUTPUT
— REPORTS AND OTHER PUBLICATIONS
The AORC principally publishes:
- an annual report, which primarily contains references to special audit reports issued during the year and the findings of the audit on the financial statements of the Republic of Cyprus;
- an audit opinion on the financial statements of the Republic of Cyprus;
- an opinion on the Financial Report;
- special reports issued upon completion of major audits, including audits of public bodies, statutory bodies and/or local authorities, as well as performance or environmental audits.
— DISSEMINATION ACTIVITIES
The AORC reports on the findings of its audits directly to the relevant entities, and offers relevant recommendations.
The annual report is submitted to the President and the parliament of the Republic of Cyprus.
In addition to this, the AORC publishes all non-classified audit reports on its website and issues relevant press releases where required. Social media are also used to provide citizens with information, and a press officer has been appointed to communicate with the media.
— COOPERATION WITH OTHERS
Besides its close cooperation with the parliament, the AORC also collaborates with citizens, field experts and civil society organisations to obtain insights into audit subject matters.
CZECH REPUBLIC
NEJVYŠŠÍ KONTROLNÍ ÚŘAD

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Since 1993 First established 1919 (in the former Czechoslovakia) Website: www.nku.cz |
Mission statement:
The mission of the Supreme Audit Office is to provide objective information to the parliament and the government on the management of state property and thus it aims to provide added value to the general public.
The Supreme Audit Office examines whether audited activities comply with the legislation, reviews the factual and formal accuracy of these activities and assesses whether they are effective, economical and efficient.
GENERAL INFORMATION
— LEGAL BASIS
MANDATE
The Supreme Audit Office (SAO) audits the management of state property, finances collected pursuant to the law for the benefit of legal persons (e.g. health insurance) and financial resources received from abroad (including EU funds). It expresses its opinion on the final state accounts and oversees the implementation of the state budget. The SAO is not authorised to audit the finances of municipalities, towns, and regions or to audit commercial companies owned by the state or by self-administration.
KEY LEGISLATION
- Constitution of the Czech Republic (1993);
- Act No 166/1993 Coll., on the Supreme Audit Office (regarding the SAO’s activity and powers).
AUDITED ENTITIES
The SAO audits:
- organisational units of the state; state-funded organisations; state funds
- legal and natural persons (only their management of state funds); and
- the financial management of the Czech National Bank in the area of expenditure on property acquisition and the bank’s operations.
— STRUCTURE
TYPE OF SAI
A collegiate institution with no jurisdictional function.
PLACE OF THE SAI IN GOVERNMENT SYSTEM
The SAO is an independent audit body of the Czech Republic. Its existence is rooted directly in the Constitution of the Czech Republic, guaranteeing its independence from the legislature, executive and judiciary.
The Act on the state budget of the Czech Republic provides for a separate chapter in the state budget, ensuring the SAO has appropriate financial autonomy.
RELATIONSHIP WITH THE PARLIAMENT / GOVERNMENT
The President of the Republic nominates the President and the Vice-President of the SAO on the proposal of the Czech Chamber of Deputies (the Lower Chamber of Parliament).
The SAO submits its draft budget to the Chamber of Deputies of the Parliament of the Czech Republic, and parliament approves the budget and its basic structure. The government cannot make decisions about the SAO’s budget.
The President of the SAO sends all approved audit conclusions to the government, the Chamber of Deputies of the Parliament of the Czech Republic and the Senate (the Upper Chamber of Parliament).
The President of the SAO is entitled to attend and to speak during sessions of the parliament or government of the Czech Republic on matters related to the work of the SAO.
The government discusses all SAO audit reports in the presence of the SAO’s President and for each audit it adopts a government resolution (mainly including remedial measures).
The main partner at the parliamentary level is the Committee on Budgetary Control of the Lower Chamber.
— ORGANISATION
HEAD
GOVERNING BODY
Board of the SAO (consisting of the President, the Vice-President and 15 Members).
TERM OF OFFICE
A Member’s term of office ends when he or she reaches 65 years of age. Every SAO Member submits an official oath to the Chairman of the Chamber of Deputies of the Parliament of the Czech Republic and assumes his or her office upon submission.
SELECTION METHOD
The Chamber of Deputies of the Parliament of the Czech Republic elects the 15 Members on the proposal of the President of the SAO.
ORGANISATIONAL STRUCTURE
The SAO is a collegiate institution that consists of various bodies, sections, departments, and units. The President of the SAO directs the Office and the Vice-President acts as his or her deputy.
The bodies of the SAO are the Board, Senates, and the Disciplinary Chamber. These are governed by the Act on the Supreme Audit Office and their own rules of procedure, which are discussed and approved by the Board.
The SAO consists of the Audit Section, the Administrative Section and the Office of the President of the SAO. These are divided into specialised departments that are further divided into units.
The SAO management reports directly to the President. These are the Senior Director of the Audit Section, the Senior Director of the Administrative Section, the Director of the President’s Office, the Board Secretary, the Director of the Security Department and the Director of the Internal Audit Department.
— RESOURCES
STAFF
- Number: 471 FTEs (2021) (approx. 66 % in audit)
- Gender balance: ♂ 38 %; ♀ 62 % (♂ 51 %; ♀ 49 % for management functions).
Average age: 48
BUDGET
- The SAO’s expenditure is covered by the state budget of the Czech Republic.
- 34.34 million euros (2021)
- 0.045 % of total government budget
AUDIT WORK
— PLANNING THE AUDIT WORK
The SAO plans its work in an annual audit plan, which is based on suggestions from the President, the Vice-President, Members of the Board, internal analysis or external stakeholders.
The government, the Chamber of Deputies or the Senate of the parliament of the Czech Republic and their bodies can suggest audits to the Board of the SAO, which it can take on or reject at its own discretion.
These audit suggestions summarise the subject and objectives of the audit, and indicate the auditees, the timing of and reason for the audit, information about the legal and economic position of the proposed auditees, information about previous identical or similar audits, the basic characteristics of the audited area, the audit hypotheses, and so on.
— AUDIT METHODS
Under its defined powers, the SAO performs audits in line with its audit standards, which are based on the International Standards of Supreme Audit Institutions. The SAO performs audits in line with the legal regulations, which encompass legality audits, financial audits, and performance audits. An audit comprises a preparatory phase, an execution phase, and an audit conclusion phase. An audit takes 10 months on average to complete, with 5 to several dozen auditors taking part, depending on the number of auditees.
The SAO examines whether the activities audited comply with the legislation, reviews the substantive and formal accuracy of these activities and assesses whether they are effective, economical and efficient.
The SAO’s financial audits check whether the audited entities’ financial statements give a true and fair view of the subject of the accounting in accordance with the legal regulations.
OUTPUT
— REPORTS AND OTHER PUBLICATIONS
The SAO’s main output takes the form of audit conclusions which are published on the SAO’s website and in the SAO’s Bulletin as soon as the audit conclusion has been approved by the Board of the SAO. The President of the SAO sends all approved audit conclusions to the Chamber of Deputies, the Senate, and the government.
The SAO is legally obliged to publish:
- the Bulletin of the SAO, an official publication that contains a summary of audit reports for a given period. One edition also contains the Annual Audit Plan and further editions may reflect changes in the Annual Audit Plan;
- the Annual Report which contains in particular an assessment of the audits and audit results from the past year. In addition, the Annual Report includes a description of other activities, such as information about the SAO’s cooperation with criminal justice authorities, tax authorities and the public, information about international cooperation activities and about the SAO’s financial management and staff;
- the Statement on the Implementation of the State Budget, in which the SAO gives its opinion on the government’s report on the implementation of the state budget, based on its assessment of the administration of the state budget in the first six months of the relevant year;
- the Statement on the State Final Account. In this document the SAO gives its opinion on the draft of the state final account of the Czech Republic for the relevant year, based on its evaluation of the economic situation in the country and the results of the state’s financial management; and
- the Final Account, comprising information on the financial management of the SAO for the past year. An external auditor verifies the Final Account each year, after which the SAO President submits it to the Czech Parliament.
In addition to this, the SAO also issues other publications, such as the EU Report (in which the SAO presents its comparison and assessment of the uptake and use of EU funds by the Czech Republic), summary audit reports covering certain areas, handbooks, topical papers, and reports on audits the SAO conducted in parallel with other SAIs.
— DISSEMINATION ACTIVITIES
The SAO strives to make information on audit results easily accessible to the public. Therefore, it publishes audit conclusions, press releases, and other relevant documents on its website and on social media. There it also communicates the results of its audits, analysis and news, videos regarding its audits, and other information about its activities.
The SAO values transparency and therefore publishes its own contracts on its website, together with details about its budget, verified data and other data.
— COOPERATION WITH OTHERS
Sharing knowledge is one of the SAO’s main aims in the international environment. Therefore, it supports knowledge sharing in international activities and also through cooperative audits.
The SAO organises several conferences, seminars, and other professionally-oriented activities every year. Designed both for the SAO’s staff and for the professional public and representatives of other state institutions, these activities assist in improving public administration.
Since 2017, the SAO has organised a public administration hackathon; in 2019, 20 public institutions, including local government organisations, took part. In March 2020, the SAO hosted the first annual international hackathon for Supreme Audit Institutions in which 23, mainly European, countries took part.
These are intended to create a platform for sharing knowledge and good practice not only among the public, but also among academics, experts in given fields, students, and other concerned groups.
On the international level, the SAO regularly sends its auditors to participate in the audit bodies of international organisations. The SAO has had representatives in bodies such as EUROCONTROL, the European Defence Agency and the European Space Agency.
In 2021-2024, the SAO is chairing the European Organisation of Supreme Audit Institutions (EUROSAI).
DENMARK
RIGSREVISIONEN

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Since 1976 Website: www.rigsrevisionen.dk |
Mission statement:
The Rigsrevisionen examines whether government funds are used effectively, and as intended by the Danish Parliament (Folketinget).
GENERAL INFORMATION
— LEGAL BASIS
MANDATE
The Danish National Audit Office (NAO) audits the government’s accounts and examines whether government funds are administered in accordance with the intentions and decisions of the Danish Parliament.
It has the right of access to all the information it needs to carry out its work.
KEY LEGISLATION
The Auditor General Act of Denmark original version from 1976, current revision from 2012.
AUDITED ENTITIES
The NAO audits:
-
all Government accounts
- ministries: 20 (as of May 2022);
- government agencies: 131;
- the accounts of institutions, associations and foundations whose expenses or accounting deficits are covered fully or partially by grants financed by the state;
- the accounts of independent administrative entities established by statute;
- the accounts of partnerships and enterprises in which the state participates directly or indirectly as a partner, or where it is a liable business associate.
The NAO’s mandate does not cover the audit of the Danish central bank.
— STRUCTURE
TYPE OF SAI
An audit office, independent of government, headed by an Auditor General.
PLACE OF THE SAI IN GOVERNMENT SYSTEM
The NAO is an independent organisation under the Danish Parliament. The NAO’s Auditor General is not permitted to be a Member of Parliament.
RELATIONSHIP WITH THE PARLIAMENT / GOVERNMENT
The NAO is completely independent in the performance of its duties. The Public Accounts Committee, which is appointed by the Danish Parliament, is the only body that may request the NAO to perform an audit of a particular area.
The NAO submits all its reports to the Public Accounts Committee, and the Auditor General presents the reports at the monthly meetings of the Public Accounts Committee.
The NAO collaborates closely with relevant ministries and provides support in the form of guidance for their accounting and accounting control procedures.
Parliament sets the NAO’s budget.
— ORGANISATION
HEAD
GOVERNING BODY
The Auditor General heads the NAO, assisted by an advisory body consisting of the NAO’s four Assistant Auditors General.
TERM OF OFFICE
Assistant Auditors General are not appointed for a fixed period.
SELECTION METHOD
The Auditor General appoints the Assistant Auditors General.
ORGANISATIONAL STRUCTURE
The NAO is organised into four departments, each headed by an Assistant Auditor General.
— RESOURCES
STAFF
- Number: 266 (as of end of year 2021)
- Gender balance: ♂ 43 %; ♀ 57 %
BUDGET
- Approx. 28 million euros (2021)
- 37 % of the NAO’s audit resources are allocated to major studies of specific areas (performance audits) and 63 % to the annual audit of the Danish government accounts.
- < 0.01 % of total government expenditure
AUDIT WORK
— PLANNING THE AUDIT WORK
The Auditor General and the four Assistant Auditors General meet weekly to discuss the NAO’s strategy and activity planning.
The NAO is obliged to examine and report on matters when requested to do so by the Public Accounts Committee. Such tasks represent on average about one third of the audit subjects in the NAO’s major studies.
All audits are planned on the basis of assessments of materiality and risk.
The NAO’s annual audit activities and major studies are planned one year in advance. However, the plan is continuously adjusted to respond to new developments.
— AUDIT METHODS
The NAO chooses its audit approach and methodology independently.
It performs its work in accordance with Danish legislation and the Danish Public Sector Auditing Standards, which are based on the International Standards of Supreme Audit Institutions (ISSAIs).
The NAO performs financial, compliance, and performance audits.
To verify the impact of its audits, the NAO, together with the Public Accounts Committee, checks the follow-up of its recommendations by auditees.
In addition to this, ministries are obliged to respond to NAO audit reports.
OUTPUT
— REPORTS AND OTHER PUBLICATIONS
The NAO publishes:
- an annual report on the audit of the Danish government accounts;
- an annual report on the audit of the Danish government’s administration;
- major studies on specific areas (approx. 20-22 per year);
- an annual report on the NAO’s own activities, performance and accounts;
- follow-up memoranda on all audit reports;
- additional memoranda on certain topics; and
- the Danish Public Sector Auditing Standards.
— DISSEMINATION ACTIVITIES
In accordance with the Danish Public Information Act, the NAO submits memoranda and audit reports to the Public Accounts Committee before publishing them on its website.
The first chapter of major studies and selected audit reports and memoranda is translated into English.
The NAO focuses on external knowledge-sharing to enhance the quality of the services it provides to the public sector.
The NAO hosts four or five information-sharing seminars for external stakeholders each year.
— COOPERATION WITH OTHERS
The NAO cooperates with the internal audit units in ministries and other audited entities.
ESTONIA
RIIGIKONTROLL

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Since 1990 First established 1918 Website: www.riigikontroll.ee |
Mission statement:
To help the Estonian Parliament (Riigikogu), the government and local governments act smartly and make important decisions in the interest of the general public by weighing all kinds of information as thoroughly as possible before these decisions are made.
GENERAL INFORMATION
— LEGAL BASIS
MANDATE
The National Audit Office of Estonia (NAO) carries out public sector audits and verifies whether public funds have been used economically, efficiently, effectively, and lawfully.
KEY LEGISLATION
- National Audit Office Act (2002);
- Chapter XI of the Constitution of the Republic of Estonia (1992) – The National Audit Office.
AUDITED ENTITIES
The NAO audits the activities of:
- the Chancellery of the Parliament, the Office of the President of the Republic, the courts, the central bank of Estonia, Financial Supervision and Resolution Authority, the Government Office and the Office of the Chancellor of Justice;
- government authorities and the state authorities they administer;
- local authorities, regarding the possession, use and disposal of municipal assets (financial and compliance audit only), immovable and movable property of the state transferred into their possession, earmarked allocations and subsidies granted from the state budget, and funds allocated for the performance of state functions (financial, compliance and performance audit);
- foundations and non-profit associations founded by a local authority or where a local authority is a member;
- legal persons in public law;
- foundations and non-profit associations founded by the state or a legal person in public law, or where the state or a legal person in public law is a member;
- companies where the state, legal persons in public law or the above-mentioned foundations jointly or separately exercise dominant influence through a majority holding or otherwise, and the subsidiaries of such companies;
- companies who have obtained loans from the state or whose loans or other contractual obligations are secured by the state;
- companies where a local authority exercises dominant influence through a majority holding or otherwise, and the subsidiaries of such companies;
- other persons performing public functions pertaining to the use and preservation of state assets.
— STRUCTURE
TYPE OF SAI
An audit office, independent of government, headed by an Auditor General.
PLACE OF THE SAI IN GOVERNMENT SYSTEM
The NAO is an independent state body under the Estonian Constitution.
RELATIONSHIP WITH THE PARLIAMENT / GOVERNMENT
The NAO’s budget is approved by the Parliament.
The NAO is accountable to the Parliament and presents its reports to the State Budget Control Select Committee of the Parliament.
The Auditor General may take part in government sessions and has the right to speak in matters concerning his or her duties.
The NAO’s activities are audited annually by an audit undertaking appointed by the Parliament on the proposal of the Finance Committee.
— ORGANISATION
HEAD
ORGANISATIONAL STRUCTURE
The NAO is divided into three structural units. The Audit Department carries out financial, compliance and performance audits and comprises seven audit groups. The Analysis Department prepares reviews and special works. The Development and Administrative Service supports the Audit Department and the Auditor General in the performance of their functions, and coordinates the performance of the NAO’s work.
— RESOURCES
STAFF
- Number: 76.6 FTEs (2021) (74 % in audit)
- Gender balance: ♂ 32 %; ♀ 68 %. Average age: 43
BUDGET
- 5.3 million euros (2022)
- 67.5 % personnel, 30.6 % administration (half of this for estate property and ICT) and 1.9% investments
- 0.04 % of total state budget
AUDIT WORK
— PLANNING THE AUDIT WORK
The NAO decides independently and exclusively which topics it audits, which types of audit it carries out, and what the timing of those audits is.
It publishes detailed information on its website about its audit programme and the progress of ongoing audits.
— AUDIT METHODS
The NAO carries out different types of audits:
- in the course of a financial audit the NAO evaluates whether the financial statements of institutions correctly and reliably reflect their financial condition. The NAO examines whether the accounts are correct and possible misuse of funds has been eliminated. Financial audits also look at the legality of transactions;
- in the case of a performance audit the NAO examines whether the use of funds by the public sector is economical, efficient and effective. A performance audit can also be defined as a process in the course of which it is investigated whether the audited institutions achieve the intended aims and whether they do it properly or at the lowest cost. A performance audit evaluates the activities of the public sector in resolving problems at strategic level, analyses in depth the reasons for problems and suggests ideas for overcoming them. The goal of a performance audit is also to identify the best administrative practice and contribute to spreading it;
- In the case of a compliance audit the NAO examines the legality of activities. This is the main approach in local government audits.
The NAO has the right to access any and all information necessary to perform its functions, including restricted information, and all auditees are required to submit information when requested to do so.
The NAO performs its audits in accordance with the international auditing standards (INTOSAI Professional Pronouncements) and NAO’s audit manual.
OUTPUT
— REPORTS AND OTHER PUBLICATIONS
The NAO publishes audit reports, which can be divided into financial audits and performance audits.
In addition to audit reports, the NAO prepares special reports which do not necessarily involve classic audit procedures, but focus on the analysis of a single question.
The NAO also submits two major reports to the Parliament each year:
- an overview on the use and preservation of state assets during the preceding budgetary year;
- an evaluation of the consolidated state annual report in which the NAO assesses, among other things, whether the state’s annual accounts are correct and economic transactions have been lawful.
— DISSEMINATION ACTIVITIES
NAO publications are available on its website in Estonian with summaries in English. The NAO also actively disseminates its reports on social media.
— COOPERATION WITH OTHERS
The NAO cooperates with local authorities and the government of the Republic in order to improve the internal control and internal audit systems of government authorities and entities administered by government authorities.
In addition to this, legal persons in public law are required to send a copy of their approved annual reports to the NAO.
FINLAND
VALTIONTALOUDEN TARKASTUSVIRASTO

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Since 1825 Website: www.vtv.fi |
Mission statement:
The activities of the National Audit Office of Finland are guided by the values of responsibility, transparency, objectivity, and respect. The vision of the institution is “Together – sustainable future, shared knowledge”.
The strategic priorities of the institution are:
- Impact on society
- Materiality and timeliness
- Customer-oriented products and services
- Competent personnel and well-being at work
- Efficient shared processes and practices
- Active builder of the future
GENERAL INFORMATION
— LEGAL BASIS
MANDATE
The National Audit Office of Finland (NAO) is an independent authority which audits central government finances, evaluates fiscal policy, and oversees election campaign and political party funding.
Its audits cover central government finances as a whole and it has extensive rights of access to information under the Constitution of Finland.
KEY LEGISLATION
- Constitution of Finland (1919 and 1999);
- Act on the National Audit Office (676/2000);
- Act on the right of the National Audit Office to audit certain credit transfers between Finland and the European Communities (353/1995);
- Act on the implementation of the Treaty on Stability, Coordination and Governance in the Economic and Monetary Union and on general government spending limits (869/2012);
- Act on Election Candidates’ Funding (273/2009);
- Act on Political Parties (10/1969).
AUDITED ENTITIES
The NAO audits:
- the government and ministries;
- government agencies;
- off-budget funds;
- state enterprises and state-owned companies;
- central government transfers and subsidies paid to municipalities, companies, and other entities; and
- transfers of funds between Finland and the European Communities.
The NAO does not audit:
- the finances of Parliament;
- funds under the responsibility of Parliament;
- the Bank of Finland or the Financial Supervisory Authority; or
- the Social Insurance Institution.
— STRUCTURE
TYPE OF SAI
An independent national audit authority headed by an Auditor General.
PLACE OF THE SAI IN GOVERNMENT SYSTEM
The NAO is an independent state body that is affiliated with the Parliament.
RELATIONSHIP WITH THE PARLIAMENT / GOVERNMENT
The Auditor General is appointed, and can only be removed, by Parliament. The auditor who audits Parliament’s accounts also audits the NAO’s accounts. In addition, Parliament, as the legislator, lays down the NAO’s role and tasks, debates its budget proposal, decides its resources as part of the State budget, and discusses its annual and separate reports.
The NAO’s mandate does not cover Parliament’s accounts.
— ORGANISATION
HEAD
GOVERNING BODY
The Auditor General of the NAO approves the audit plan and decides on reports to Parliament and on audit guidelines.
The NAO’s senior management also comprises impact area directors for Sustainable General Government Finances; a Safe, Healthy and Affluent Society; Information Governance; and Sustainable Governance and Public Administration. In addition, the NAO has a Director for Administration and Resources and four staff competence centre directors, who also act as superiors.
The Strategy Forum serves as the cooperation and preparatory body of the Auditor General and the senior civil servants in management, strategic decision-making, operational planning, development, steering of implementation and operational assessments. The Strategy Forum is responsible for agreeing on joint interpretation of the duties of the NAOF, the joint operational objectives, employer policies and resources, and for coordinating actions that have extensive effects or material significance for the NAOF.
TERM OF OFFICE
The Strategy Forum is a permanent body provided for in the Rules of Procedure.
SELECTION METHOD
The members of the Strategy Forum are specified in the Rules of Procedure. The Strategy Forum is headed and chaired by the Auditor General. The members of the Strategy Forum include the directors and deputy directors of the impact teams and competence centres, and the managers of all permanent project teams.
ORGANISATIONAL STRUCTURE
The NAO’s employees are assigned to four competence centres: Financial and Economic Governance, Digitalisation, Methods, and Customer-Centric Approach. The competence centres are responsible for developing staff members’ competence.
In addition, the NAO has a scientific council, a penalty and sanctions board, and an advisory board.
— RESOURCES
STAFF
- Number: 139 full-time employees and 5 part-time employees (2021) (75 % in audit)
- Gender balance: ♂ 44 %; ♀ 56 %. Average age: 48.6
BUDGET
- 16.5 million euros (2022)
- 0.03 % of total government budget
AUDIT WORK
— PLANNING OF AUDIT WORK
The NAO plans its work in a general audit plan which covers five years. The audit plan is updated once a year. It selects audit topics on the basis of a risk analysis and explanatory notes, and focuses on topics that are significant for central government finances and society, and on material risks related to central government finances. The NAO’s audit work is centred around four subject areas (Sustainable General Government Finances; a Safe, Healthy and Affluent Society; Information Governance; and Sustainable Governance and Public Administration).
Some of the audit themes or perspectives extend to several subject areas.
— AUDIT METHODS
The NAO performs the duties laid down in the Constitution through financial audit, compliance audit, performance audit and fiscal policy audit. The NAO also performs multi-type audits.
In its audits, the NAO applies its internal audit guidelines, which are based on the ISSAI auditing standards issued by the International Organisation of Supreme Audit Institutions (INTOSAI).
The NAO’s audit manual is available on its website.
OUTPUT
— REPORTS AND OTHER PUBLICATIONS
The NAO publishes:
- reports on its audit of the final central government accounts;
- reports on its financial, compliance, performance, multi-type and fiscal-policy audits;
- fiscal-policy monitoring evaluations and reports;
- separate reports to Parliament;
- reports on monitoring of election campaign funding;
- reports on monitoring of political party funding;
- annual reports;
- follow-up reports;
- briefing papers;
- opinions;
- in-depth analysis and
- other publications, such as international publications.
— DISSEMINATION ACTIVITIES
Audits performed by the NAO and other publications are announced on its website. In addition, upcoming publications are listed on the website. For example media releases, blogs and videos are produced on audits as necessary. Information on audits is also shared on social media.
— COOPERATION WITH OTHERS
In addition to its audit work, the NAO performs expert and advisory tasks, for example in parliamentary committees and government working groups.
It participates in general discussions in the field of public finance and the development of administration. The NAO pursues good cooperation and active dialogue with its stakeholders and auditees.
FRANCE
COUR DES COMPTES

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Since 1807 First established 1319 Website: www.ccomptes.fr |
Mission statement:
Independence, a College of Members, an adversarial procedure.
GENERAL INFORMATION
— LEGAL BASIS
MANDATE
The French national Court of Accounts (CDC), together with the 17 regional and overseas chambers (“chambres régionales et territoriales des comptes” – CRTCs), is responsible for:
- judgments on public accounts, and penalizing public accounting officers or discharging them;
- compliance and performance audits on all public organisations and public funds or their equivalent;
- certification of State and Social Security accounts; and
- evaluation of public policies.
A significant reform will take effect on 1 January 2023. The reform will set in place a shared system between public accountants and authorising officers, ending the personal and monetary liability of public accountants, with the exception of certain overseas communities, and redefining the infringements currently brought before the Budgetary and Financial Disciplinary Court (Cour de discipline budgétaire et financière – CDBF). Financial judges will no longer rule on the accounts, but will judge the perpetrators of the most serious financial offences, both public accountants and authorising officers. The fundamental principle of separation between authorising officer and accountant will continue to apply. The reform will also make public all reports by the Court and redefine the scope of the annual public report, which could in particular cover tasks selected after consultation with citizens.
The performance and compliance audits are mainly divided up into “organisational audit” (on a specific entity) and “thematic investigations” (on a topic relating to public management or public policy).
The associated CDBF judges irregularities committed by managers handling any kind of public funds or their equivalent.
The CDC, CRTCs and CDBF constitute the French financial jurisdictions. They have access to all documents required to carry out their duties.
KEY LEGISLATION
- French constitution (Article 47-2);
- Public Finance Courts Code;
- Specific audit laws and regulations.
AUDITED ENTITIES
The CDC and the CRTC audit:
-
all State management and accounts;
- the accounts of the Presidency of the Republic, National Assembly, Senate;
- the ministries (central administrations, departments with responsibilities at national level and decentralised departments);
- government agencies and their territorial network; and
- publicly owned enterprises;
- social security management and accounts;
- management and accounts from local authorities (from regional to municipal levels) and their agencies, public hospitals, secondary schools etc.;
- public funds granted to private entities;
- funds used by charities if they are donated through public campaigns; and
- funds used by private entities, if such funds come from private, tax-exempted grants.
— STRUCTURE
TYPE OF SAI
A collegiate SAI with a jurisdictional function.
PLACE OF THE SAI IN GOVERNMENT SYSTEM
The CDC is independent of the Government and Parliament and maintains an equal distance from both.
The CDC’s First President also is the chairman of:
- the Budgetary and Financial Disciplinary Court (CDBF);
- the High Council for public finance (“Haut Conseil des finances publiques” – HCFP); and
- the Council of Mandatory Contributions (“Conseil des prélèvements obligatoires” – CPO).
RELATIONSHIP WITH THE PARLIAMENT / GOVERNMENT
The CDC is independent of the Government and Parliament. It forwards its audit reports to them together with recommendations.
The CDC certifies the accounts of both parliamentary chambers.
In the context of its mission to evaluate and control, the parliament works closely with the CDC to monitor the implementation of recommendations. Parliament and the Prime Minister may ask the CDC to perform a limited number of audits. Parliament may also entrust the CDC with evaluating public policies.
— ORGANISATION
HEAD
GOVERNING BODY
The CDC is governed by a College consisting of the First President and the presidents of the chambers. The Prosecutor General, who is independent, attends the meetings of the College.
The CRTCs are headed by Presidents, who are members of the CDC. The High Council of the CRTCs is chaired by the First President.
TERM OF OFFICE
The First President and the Presidents of the chambers are magistrates and have tenure which is limited only by the statutory retirement age.
SELECTION METHOD
The Presidents of the chambers and the Prosecutor General are appointed by a decree of the President of the Republic issued by the Council of Ministers at the proposal of the Prime Minister.
ORGANISATIONAL STRUCTURE
The CDC is organised into six chambers by sector, a judiciary chamber, a department for strategic planning and publishing, and the secretariat general.
The Prosecutor General, the Attorneys General, and the regional financial prosecutors are independent of the CDC, the CDBF, and the CRTCs and act as public prosecutor (requisitions for opening judicial procedures, findings on all the reports of financial jurisdictions, opinions on their organization and methods, relations with judicial authorities, etc.).
— RESOURCES
STAFF
- Number: 1 810 (789 in the CDC and 1 021 in the CRTCs) (2021), 68 % in audit
- Gender balance: ♂ 48 %; ♀ 52 %. Average age: 49.5
BUDGET
- 218.3 million euros (2021) (51 % for the CDC, 49 % for the CRTCs)
- < 0.016 % of the total government budget
AUDIT WORK
— PLANNING THE AUDIT WORK
The First President, after asking for an opinion from the Prosecutor General, determines the general organisation of the CDC, plans the audits and evaluations, and allocates the resources to the different chambers. The breakdown of the programme into different checks is completed at team level within each chamber.
Same process in each CRTC.
The audit topics are selected on the basis of risk assessments, the timetables for compulsory organisational audits of the various bodies, audit experience and taking into account the level of public interest. In line with the 2020-2025 strategy plan, a public-access platform will enable citizen involvement in some of the audit planning from 2023.
Currently, and until 1 January 2023 (see information on “reform” above), jurisdictional activities encompass selected accounts to be audited and judged over a period of several years.
— AUDIT METHODS
All types of audits are based on methods defined by the CDC/CRTC according to international standards.
Jurisdictional activities follow strict rules of procedure.
The CDC’s public policy evaluation methodology is set out in practical guidelines and training sessions.
All types of activities are compliant with the principles of collegiality and the adversarial procedure.
OUTPUT
— REPORTS AND OTHER PUBLICATIONS
The CDC publishes:
- a General annual report on 15 to 20 issues, which is also issued to the President of the Republic;
- an annual report on the Execution of State budget and results for the previous year;
- an annual Certification of State accounts for the previous year;
- an annual assessment of the public finance situation and prospects for the current year;
- an annual report on the Execution of the social security system budget and annual certification of the corresponding accounts for the previous year;
- an annual report on local public finances for the previous year;
- five to ten thematic reports each year;
- all reports on the use of private grants by charity organisations; and
- all main reports sent to the Government (referred to a Minister).
In 2021, the Cour des comptes also published a series of notes on the significant structural issues affecting France. These in-depth summaries of recent works and new productions analyse the great challenges of the next few years and set out the potential instruments that could be used to meet these challenges. The notes cover five broad public policies: education in schools, youth employment, industry, health insurance and public health, and culture. They help to focus public debate at a key time for citizen reflection, while taking care to reconcile effective public policy with support for sustainable growth.
A number of “flash audit” reports, each around twenty pages, were also published in 2021. Flash audits use an accelerated procedure to analyse new public aid measures and offer useful comments and observations going forward.
The CRTCs publish:
- their management audit reports to local authorities; and
- some reports within the CDC’s General annual report.
— DISSEMINATION ACTIVITIES
The CDC has a constitutional obligation to keep the public informed. Therefore it communicates an increasing proportion of its work in the media (27 000 announcements picked up by the press in 2021, 18 500 of which were for the Court alone), on its website (more than 2.1 million visits in 2021, with 1.4 million unique visitors) and on social media (158 000 followers).
The CDC sends all its main reports to government and Parliament, and publicizes them.
Parliament receives and uses the CDC’s six annual reports and its thematic reports. The CDC also publishes follow-up of recommendations.
The CDC publishes all reports on charity funds.
The CRTCs send their management audit reports to local authorities who must read them aloud in their council meetings, which are open to the public and media.
The CDC, CRTCs and CDBF give their judgments to public audiences. They publish collections of annotated jurisprudence.
CDBF judgments are published in the Official Journal of the French Republic and on its website, with certain exceptions.
— COOPERATION
The CDC closely cooperates with the CRTCs, which monitor their own work autonomously. The CDC steers enquiries carried out jointly with the CRTCs in areas of shared competence.
The CDC cooperates with Parliamentary Committees, the State Council, Judicial Courts through the Prosecutor General, other independent administrative authorities and governmental general inspectorates.
On an international level, the CDC works with other SAIs on bilateral initiatives such as twinning and thematic cooperation, and plays its part in multilateral bodies such as the European Union, EUROSAI, INTOSAI and AISCCUF – the association of French-speaking SAIs. It carries out numerous international comparison surveys, which are becoming systematic as a complement to checks, among other SAIs or as part of its own research, and in turn responds to similar requests (142 surveys in 2021).
The CDC also fulfils the role of statutory auditor for several international organisations. In 2021, this concerned the World Food Programme, the International Criminal Court, the Council of Europe, the Organisation for Security and Cooperation in Europe, and the World Trade Organization. At its 76th session, on 16 November 2021, the United Nations General Assembly elected the French Cour des comptes as a new member of the United Nations Board of Auditors for the period 2022-2028, effective from 1 July 2022. In this role, the Court examines the management and accounts of these organisations through performance and regularity audits.
GERMANY
BUNDESRECHNUNGSHOF

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Since 1950 First established 1714 Website: www.bundesrechnungshof.de |
Mission statement:
The fundamental principles underlying the German SAI’s work are independence, neutrality, objectivity and credibility.
The purpose of its work is to enhance the transparency, efficiency and sustainability of government action.
GENERAL INFORMATION
— LEGAL BASIS
MANDATE
The German SAI audits all federal revenues and expenditure, as well as representational funds and secret expenditure, and determines whether the federal budget has been managed properly and efficiently.
It has full rights of access to any body and any information it requires for its audit work, including non-federal entities where these manage federal funds.
KEY LEGISLATION
- Constitution (Article 114, paragraph 2, Basic Law) (1949);
- Federal Budget Code (Article 88 et seq.) (1969);
- Budgetary Principles Act (Article 53 et seq.) (1969);
- German SAI Act.
AUDITED ENTITIES
The German SAI has access to any institution or body managing federal funds, e.g.:
- government ministries and their subordinate bodies;
- state agencies;
- social security institutions;
- public enterprises;
- federal grantees; and
- administrative units of constitutional bodies.
— STRUCTURE
TYPE OF SAI
A collegiate structure with no jurisdictional function.
PLACE OF THE SAI IN GOVERNMENT SYSTEM
The German SAI is a supreme federal authority and ranks equally with federal ministries.
It is fully independent and does not take instructions to perform specific audit work. However, Parliament may propose certain audits to the German SAI.
The President of the German SAI holds an ex officio position as Federal Performance Commissioner. He puts forward recommendations, reports and opinions in order to enhance the efficiency of the federal administration. He may also advise Parliament on legislation.
RELATIONSHIP WITH THE PARLIAMENT / GOVERNMENT
Through its audit and advisory work, the German SAI supports the German federal government and parliament, which uses the German SAI’s annual report as a basis for granting discharge to the federal government.
The German SAI reports to both the executive and the legislative branches of federal government and may give advice before final decision-making.
It also participates in the budget negotiations between the federal Ministry of Finance and the line departments and may provide input on each departmental budget estimate. In addition to this, it gives advice during budget implementation.
AUDIT WORK
— ORGANISATION
HEAD
GOVERNING BODY
Decisions relating to audit work are made at the level of the audit divisions by collegiate bodies, which comprise the Members of the SAI, i.e. a senior audit director and an audit director, and in some cases also the President or the Vice-President. Members of the German SAI enjoy judicial independence.
Certain types of overall decisions, e.g. on items related to the annual report, are reserved to the Senate. The Senate is the supreme decision-making body.
TERM OF OFFICE
Senior audit directors are civil servants. Their tenure is limited to the statutory retirement age for civil servants, currently 67.
ORGANISATIONAL STRUCTURE
The German SAI is composed of nine audit divisions with 49 audit units. Another division focuses on international audit work and supports the President in his function as a member of the United Nations Board of Auditors. The support division is responsible for central management.
— RESOURCES
STAFF
- Total: 1 080 (as of 2022) (82 % in audit)
- Gender balance: ♂ 58 %; ♀ 42 %. Average age: > 51
BUDGET
- 169 million euros (2021)
- 0.03 % of the total federal budget
— PLANNING THE AUDIT WORK
The President, Vice-President, Senate and all collegiate bodies are involved in the German SAI’s strategic and work planning.
The German SAI’s audit units regularly carry out a risk and task analysis, which forms the basis of a medium-term audit plan as well as an audit strategy for the next three to five years.
The units plan their audit tasks in annual audit plans in a coordinated manner, and these plans form the basis for the overall audit plan of the German SAI.
The German SAI is free to decide on audit requests from Parliament or parliamentary committees.
— AUDIT METHODS
The German SAI carries out performance, compliance and financial audits, both ex post and in real-time, and provides pro-active advice. It determines the timing and nature of its audit work independently and may carry out fieldwork.
Performance audits are a key task, and these are typically combined with compliance or financial audit elements in a comprehensive audit. The German SAI uses sustainability as an additional strategic audit criterion.
The German SAI’s work also includes:
- selective audits, which involve in-depth examinations designed to gather evidence on a particular aspect of the audit matter;
- horizontal audits, which study a specific subject across a representative selection of government bodies to develop audit findings on a defined area of government operations and transactions;
- exploratory studies, which are a tool for obtaining insights into specific problem areas, procedures or developments. These do not aim to provide a final evaluation of government operations and transactions, but are a suitable option to prepare for new audit missions;
- follow-up audits, which serve to identify whether the authorities with oversight have acted on the audit findings or on parliamentary resolutions;
- management audits (or general audits), which serve to obtain a comprehensive overview of the audited body’s financial management; and
- real-time audits, which allow the German SAI to examine the multitude of individual decisions that major programmes entail, separately and at each project stage. This approach allows it to detect shortcomings at an early stage and inform decision-making bodies in good time.
OUTPUT
— REPORTS AND OTHER PUBLICATIONS
The German SAI issues:
- management letters with audit findings, which it sends to the audited bodies for comment;
- an annual report composed of a principal volume (I) and a supplementary volume (II). Volume I is published in autumn each year and volume II in spring of the following year. Taken together they form an up-to-date basis for the parliamentary discharge procedure;
- advisory reports; and
- special purpose reports.
It submits its advisory and special purpose reports to parliament and the federal government.
In addition to this, in his or her function of Federal Performance Commissioner, the President publishes a series of opinions and good practice guides.
The German SAI includes recommendations for improvement in its management letters and reports, and comments on topical issues such as draft legislation and major procurement projects, or provides expert input.
— DISSEMINATION ACTIVITIES
The German SAI presents its annual report to the public at a federal press conference and publishes its work (including the annual report, special purpose reports and final audit letters) on its website.
The special reports and the outputs of the Federal Performance Commissioner also feature there.
— COOPERATION WITH OTHERS
Since Germany has a federal government structure, regional audit institutions and municipal audit offices audit the other levels of government. However, as the fiscal systems of the Federation and of the sixteen constituent states of the Federal Republic are largely intertwined, the German SAI and the independent regional audit institutions of the states work closely together.
This cooperation focuses mainly on programmes that the Federal Government and the states fund jointly, or on responsibilities that the central government has delegated to the states.
GREECE
ΕΛΕΓΚΤΙΚΟ ΣΥΝΕΔΡΙΟ

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Since 1833 Website: www.elsyn.gr |
Mission statement:
The Hellenic Court of Audit is responsible for the external audit of the central government and decisively contributes to the quality and efficiency of financial management in the Greek public sector.
The key strategic objectives of its audits are to:
- improve the financial management and accountability of public bodies;
- strengthen financial control and accountability systems;
- improve the governance of entities through supervision and evaluation of internal control systems;
- increase audit capacity;
- provide the Greek Parliament with essential information that helps it perform its supervisory role more effectively.
In order to achieve these objectives, the Hellenic Court of Audit focuses on areas of high audit interest, ensures the ever-increasing impact of the audits carried out and makes optimal use of available resources.
GENERAL INFORMATION
— LEGAL BASIS
MANDATE
The Hellenic Court of Audit (HCA) carries out audits of the expenditure and accounts of the State, local authorities and other legal entities as provided for by law or if they are in receipt of public money.
Its jurisdiction extends to government departments and ministries, local government bodies and other public sector organisations. It may also participate in the audit of the accounts of legal entities governed by private law.
It has the right of full access to all IT systems, central and local government accounting books, supporting documentation and staff. It may also request any relevant information from all the competent authorities, which are obliged to cooperate.
JURISDICTIONAL COMPETENCE
The HCA adjudicates on remedies and means of redress in disputes concerning:
- pensions;
- the audit of accounts in general;
- the civil liability of public employees for losses caused by them to the State, local agencies or public legal entities, intentionally or through gross negligence, in the course of their duties;
- the liability of public servants for unjustified increases in their wealth deemed to be the product of corruption (and unjustified according to the audit of their annual declarations of financial interests).
The HCA also delivers opinions on:
- draft legislation concerning (a) pension matters (required by the Constitution), (b) matters of major importance relating to financial management by General Government bodies, (c) public procurement issues and (d) matters within its sphere of competence;
- questions of a financial nature, provided that the opinion does not prejudge the resolution of a dispute already pending before it;
- draft decisions on (a) the offsetting of State budget revenue and expenditure and (b) changing the criteria and conditions for classifying or declassifying revenue as irrecoverable.
KEY LEGISLATION
Article 98 of the Constitution legislatively enshrines the powers of the HCA, which are exercised as provided by law. Two new laws were passed recently, i.e. Law No 4700/2020 (A 127) on Uniform Procedure, a complete legislative framework for pre-contractual audit, and Law No 4820/2021 (Α 130) on the Organic Law of the Hellenic Court of Audit.
AUDITED ENTITIES
The HCA’s audit mandate extends to:
- the Presidency of the Republic;
- the Presidency of the Government;
- the Parliament;
- 19 ministries;
- 7 decentralised administrations;
- 5 constitutional independent authorities and 18 independent administrative authorities not established directly under the Constitution;
- 332 municipalities (first-level local authorities);
- 13 regions (second-level local authorities);
- 26 social insurance organisations;
- 106 State hospitals.
The HCA also audits the accounts of approximately 450 other general government legal entities, and public and private legal entities owned by local authorities (755), as well as subsidised private entities.
— STRUCTURE
TYPE OF SAI
A court with jurisdictional, audit and advisory powers.
PLACE OF THE SAI IN THE GOVERNMENT SYSTEM
The HCA is the supreme public financial Court within the Greek judicial system.
RELATIONSHIP WITH PARLIAMENT / GOVERNMENT
The HCA is required to submit to the Parliament an Annual Report on its audit activities, and a statement of assurance on the implementation of the State budget.
Every year the President of the HCA presents the Annual Audit Programme to Parliament, which may propose that priority be given to some of the audits planned, and express an interest in up to a further three audits per year, focusing on weaknesses in public management systems in particular, being carried out in addition to those already planned.
Reports on thematic audits are forwarded to the relevant Parliamentary Committee prior to being released to the press, while the President of the HCA presents them to Parliament, in accordance with its Rules of Procedure.
Parliament also approves the HCA’s budget based on the recommendations of the Ministries of Finance and Justice.
— ORGANISATION
HEAD
GOVERNING BODY
The Plenum of the HCA is the supreme jurisdictional body and is composed of the President, 10 Vice-Presidents and 40 Judge Counsellors. The Plenum can meet in full, in a major panel, or in one of three minor panels. The number of members sitting in each of these minor panels may be varied by decision of the full Plenum.
The full Plenum comprises the President of the Court and all the Vice-Presidents and Judge Counsellors. The major panel of the Plenum comprises the President, Vice-Presidents and 20 Judge Counsellors who are selected by drawing lots. Each of the three minor panel of the Plenum comprises the President of the Court and 14 Vice-Presidents and Judge Counsellors. The Vice-Presidents are allocated to each panel in order of seniority, while the Judge Counsellors are drawn by lot every three years under the conditions laid down in the relevant decision of the Plenum.
TERM OF OFFICE
Members are judges who enjoy personal and operational independence and are appointed for life.
SELECTION METHOD
Vice-Presidents: appointed by Presidential Decree upon a proposal from the Council of Ministers.
Judge Counsellors: promoted by Presidential Decree upon the decision of the Supreme Judicial Council.
ORGANISATIONAL STRUCTURE
The Head of the HCA is the President. Under the President there are 10 actively serving Vice-Presidents, seven of whom chair each of the HCA’s Jurisdictional Chambers and judicial formations.
The Vice Presidents deputise for the President in order of seniority. The HCA has posts for 166 judges. At present, there are 40 Judge Counsellors, 50 Assistant Judges, 29 Reporting Judges and five trainee Reporting Judges.
Inextricably embedded in the HCA’s organisational structure is the layer of the Office of the Advocate General, an independent judicial authority acting in the public interest and comprising the Advocate General, Deputy Advocate General, three Sub-Deputy Advocates General and four trainee Reporting Judges. Assistant Judges and Reporting Judges are also being seconded to support its work at present.
The HCA comprises the Plenum (structured as indicated above), seven Chambers (presided over by a Vice-President) with judicial powers, and three newly established Audit Departments (Audit Department I, chaired by the President, and Audit Department II and the Studies and Opinions Department, chaired by the Vice-President), which are responsible for all matters relating to planning, the conduct of any type of audit, and the processing of the Report on the Financial Statement and Balance Sheet of the State, and the Annual Report.
The organisational structure also contains six Jurisdictional Sections (judicial formations presided over by a Judge Counsellor), three of which are responsible for pre-contractual audits, two discharge responsibilities of an auditing and jurisdictional nature, whilst the final one deals mainly with the supervision, coordination and monitoring of the European Court of Auditors' audits in Greece, and the HCA’s international relations.
Audit offices headed by Commissioners of the HCA (i.e. court officials with a university degree, with more than 15 years’ experience and holding the rank of head of division) are situated in ministries, prefectures/regions and larger municipalities, and have auditing and sanctioning powers. There are currently 55 Commissioners’ offices in Athens and 56 all over Greece. The number of court officials amounts to 632.
— RESOURCES
STAFF
- Complement: 632 FTEs (management: 15%; audit: 64%; administration: 21%) + 142 Judges
- Gender balance: ♂ 34%; ♀ 66%. Average age: 52
(reference period: April 2022)
BUDGET
- 36.9 million euros
- Allocation: approx. 95% for remuneration and salaries
- < 0.01% of total government budget
(reference period: April 2022)
AUDIT WORK
— PLANNING THE AUDIT WORK
The HCA plans its work in its Multiannual and Annual Work Programmes, which are approved by its Plenum.
The Multiannual Audit Programme contains the list of audit topics by strategic priority, and specifies the objectives and priorities of the audits planned. When selecting the audits to be included in its Annual Programme and their possible combination, the HCA takes account of the strategic priorities of the Multiannual Audit Programme, the Court’s compulsory recurring audit work, any requests from Parliament, the representatives of bodies, or citizens, for audits relating to the investigation of complaints, as well as proposed cooperation with European and international audit institutions.
— AUDIT METHODS
The HCA carries out pre-contractual and ex-post audits, including thematic audits in areas of high audit interest (which may be financial, compliance, or performance audits), as well as follow-up audits, in accordance with the HCA’s audit manual and the International Auditing Standards (INTOSAI).
The HCA currently carries out:
- audits prior to the conclusion of contracts with a high financial value awarded by the State or any other equivalent legal entity, as specified by law (pre-contractual audit);
- ex-post audits of the accounts of accounting officers of the State and of local authorities or other legal entities, giving rise to a decision taken by the HCA Commissioner or Jurisdictional Section responsible in which the accounts are either accepted as sound or rejected as illegal. In the latter case the deficit will be recovered;
- thematic audits (financial, compliance and performance) in areas of high audit interest, according to the HCA’s Annual Audit Programme and the international standards and principles of Supreme Audit Institutions (INTOSAI Framework of Professional Pronouncements (IFPP)).
OUTPUT
— REPORTS AND OTHER PUBLICATIONS
The Hellenic Court of Audit issues:
-
Mandatory audit reports:
- Annual report on its audit activities, including the results of its activities, observations stemming from its work, suggestions on reforms and improvements (including relevant laws);
- Statement of assurance on implementation of the State budget;
- Own-initiative audit reports: The HCA also publishes audit reports according to its Annual Work Programme;
- Reports on audits that the Parliament expressed interest in having carried out that were not originally planned (a maximum of three per annum), focusing in particular on weaknesses in public management systems;
- Opinions on legislation: The HCA provides opinions on drafts of laws regarding pensions or recognition of service for pension entitlements, as well as on any issue falling within its constitutional competence, either at the request of Ministers or as defined by law.
-
Other:
- Reports on the follow-up of audit results.
— DISSEMINATION ACTIVITIES
The HCA’s Annual Report is published in the Greek Official Gazette, and available to the public on the HCA’s website. Reports on thematic audits are also posted on its website.The President presents these reports to Parliament, in accordance with its Rules of Procedure, and the Organic Law of the HCA.
Judgments and rulings of judicial formations from which personal data have been removed are also published on the HCA’s website and in law journals.
The HCA may organise conferences to present its audit work to auditees and relevant stakeholders.
The Press Office is responsible for issuing press releases, posting them on the HCA’s website and social media, and for briefing the press.
HUNGARY
ÁLLAMI SZÁMVEVŐSZÉK

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Since 1989 First established 1870 Website: www.asz.hu www.aszhirportal.hu |
Mission statement:
To promote the transparent and sound management of public finances through value-adding audits performed on a solid professional basis, thus contributing to the functioning of a “well-governed state”. Through its advisory tools, to make the use of public money more transparent and effective. To help institutions and systems providing public services function efficiently and operate for the common good. Consequently, to deliver measurable improvements with a long-term impact on the results of organisations using public money and the sustainability of public finances.
GENERAL INFORMATION
— LEGAL BASIS
MANDATE
The State Audit Office of Hungary (SAO) is the financial and economic audit institution of the National Assembly, and it reports to the National Assembly. Its audit mandate covers all aspects of the use of public funds and national property.
It is responsible for financial and economic audits, and auditing the implementation of the central budget, the management of public finances, the use of funds from public finances and the management of national assets. The SAO carries out its audits according to the criteria of legality, expediency and efficiency.
The SAO may audit the financial management of public funds as well as of state and local government assets. With its findings, recommendations and advice based on its audit experience, the SAO assists the National Assembly, its committees and the work of the audited entities, thus facilitating the operation of a well-governed state.
Based on its findings, the SAO may initiate proceedings with the competent authority against the audited entities and the individuals responsible. The SAO’s reports, and their findings and conclusions, cannot be contested before courts or other authorities.
KEY LEGISLATION
- The Fundamental Law of Hungary;
- Act LXVI of 2011 on the SAO.
AUDITED ENTITIES
The SAO audits in particular:
- public institutions;
- institutions funded from the central budget;
- social security funds, separate state funds;
- local governments, minority self-governments and their associations;
- organisations (institutions) funded from the central budget;
- economic organisations owned in full or in part by the state or local governments;
- the tax authority and customs authority;
- the National Bank of Hungary;
- political parties and their foundations;
- the conduct of elections;
- campaign accounts of organisations nominating candidates;
- church organisations;
- national security services;
- associations and foundations with the status of non-governmental organisations governed by specific legislation.
— STRUCTURE
TYPE OF SAI
Being the auditing body of the National Assembly, the audit office is independent of any other body and headed by a President.
PLACE OF THE SAI IN GOVERNMENT SYSTEM
The SAO is the financial and economic audit institution of the National Assembly, to which it also reports.
The SAO represents an independent chapter in the structure of the central budget.
RELATIONSHIP WITH THE PARLIAMENT / GOVERNMENT
The SAO assists the National Assembly, its committees and the work of the audited entities, thus facilitating well-governed state operations.
The President of the SAO informs the National Assembly about the SAO’s work plan and any amendments to it.
The SAO is obliged to conduct audits on the basis of a National Assembly decision, and may conduct audits at the request of the government.
— ORGANISATION
HEAD
ORGANISATIONAL STRUCTURE
The SAO has a project-based working structure. Most of the auditors are appointed to the project office, where they are assigned to individual audits based on the SAO’s audit allocation plan. There are also audit support departments whose role is to support the financial, legal, monitoring or logistical execution of audits.
— RESOURCES
STAFF
- Number: 492 (2022)
- Gender balance: ♂ 37.20 %; ♀ 62.80 %. Average age: 46.39
BUDGET
- 12.6 billion HUF (2022) (34.3 million euros)
- Allocation: the SAO drafts its own budget, which must be submitted to the National Assembly, without any change by the government, as part of the draft central budget act
- < 0.04 % of total government expenditure, 0.02 % of GDP
AUDIT WORK
— PLANNING THE AUDIT WORK
The SAO President prepares an annual work plan, and informs the National Assembly about the audit plan and any amendments to it.
The audit plan is published and submitted to the National Assembly every six months.
The SAO has established an audit planning system in which more emphasis is given to the selection of topics and on-the-spot checks that need to be included in the audit plan.
The planning and organisation of audits are underpinned by a continuous effort to focus on risks and create added value.
The assignment of audit tasks is preceded by a multi-step preparation and approval procedure, while audit efficiency is ensured by means of a rolling planning system.
When deciding on audit topics and the accompanying on-the-spot checks, the SAO strives to use its resources effectively and efficiently for each audit topic. To strengthen effectiveness, it is increasingly focusing on prevention through the use of real-time audits.
The audit plan may change in response to evolving circumstances.
— AUDIT METHODS
As one of the cornerstones of its independence, the SAO develops its own audit rules and methods.
It carries out its work in compliance with legal regulations, its audit programme and the professional rules, methods and ethical standards applicable to auditing.
The SAO’s methodology is elaborated and published in line with INTOSAI’s professional standards (INTOSAI Framework of Professional Pronouncements (IFPP)).
OUTPUT
— REPORTS AND OTHER PUBLICATIONS
The SAO publishes:
- an opinion on the draft central budget act;
- a report on the implementation of the central budget;
- audit reports;
- an annual activity report; and
- analyses and studies.
In addition, the SAO has edited and published a Public Finance Quarterly for over 50 years. The Public Finance Quarterly covers topics in the areas of financial systems, public sector and national economic operations, efforts to catch up with economically more developed countries, and all related professional discussion.
The SAO has a legal obligation to support the work of the Fiscal Council by means of its analyses. In order to fulfil this obligation, the SAO carries out annually 8-10 analyses each year on the state of the budget and certain issues of fiscal policy.
— DISSEMINATION ACTIVITIES
The SAO publishes its reports, studies, analyses and other documents, as well as organisational news and information about the main stages of its audit procedures, on its website and news portal.
The SAO applies a customised target-group method to its audit reports and analyses.
Furthermore, the SAO is active on various social media channels and uses a number of communication tools:
- SAO website (Hungarian, English);
- news portal (Hungarian, English, German, French, Spanish) – the primary source of information concerning the activity of the institution;
- concise press summaries (released for every audit report);
- traditional and electronic press conferences;
- summary videos about priority audits published on the SAO’s YouTube channel and news portal;
- interviews on the benefits of its audits; and
- posts on social media.
— COOPERATION WITH OTHERS
Since its foundation, the SAO has put special emphasis on scientific cooperation with professional bodies and national higher education institutions, with the aim of achieving the widest possible impact for its activity and developing professional and scientific dialogue within society.
The SAO plays an active role in the international audit community by participating in international cooperative audits and workshops run by international organisations. It places great importance on exchanges of international audit experience and cooperation with national supreme audit institutions and international organisations.
IRELAND
OFFICE OF THE COMPTROLLER AND
AUDITOR GENERAL

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Since 1923 First established 1866 Website: www.audit.gov.ie |
Mission statement:
To independently examine and report to Dáil Éireann (Irish Parliament) on whether public funds and resources are used in accordance with the law, managed to good effect and properly accounted for.
GENERAL INFORMATION
— LEGAL BASIS
MANDATE
The Comptroller and Auditor General (C&AG) plays a central role in the public accountability process by providing assurance to parliament through the Committee of Public Accounts (PAC) on the manner in which public funds have been administered, and providing reports on matters arising out of audits and other examinations.
The main tasks are:
- audit and report on the accounts of public bodies;
- establish that transactions of public bodies are in accordance with the legal authorities governing them and that funds are applied for the purposes intended;
- examine whether public bodies administer resources economically and efficiently and have mechanisms in place to evaluate the effectiveness of operations;
- authorise the release of funds from the Exchequer for purposes permitted by law.
KEY LEGISLATION
- Constitution of Ireland: Article 33 (1922, replaced in 1937);
- Exchequer and Audit Departments Act from 1866;
- Comptroller and Auditor General Act from 1923, amended in 1993;
- Comptroller and Auditor General and Committees of the Houses of the Oireachtas (Special Provisions) Act from 1998.
AUDITED ENTITIES
The C&AG audits:
- vote accounts: 44;
- departmental funds: 26;
- financial entities: 29;
- health entities: 28;
- North/South Bodies: 7;
- education sector: 44; and
- semi-state bodies: 109.
— STRUCTURE
TYPE OF SAI
An audit office, independent of government, headed by a Comptroller and Auditor General.
PLACE OF THE SAI IN THE GOVERNMENT SYSTEM
Fully independent.
RELATIONSHIP WITH THE PARLIAMENT / GOVERNMENT
The relationship with the Parliament is essentially a reporting one. The results of the audit activities are reported to the Parliament through audit certificates and reports on financial management. The PAC also examines the C&AG’s special reports. There is close cooperation with the PAC. The C&AG attends meetings of the PAC as a permanent witness. The results of the C&AG’s independent examinations provide a foundation for PAC enquiry.
— ORGANISATION
HEAD
GOVERNING BODY
Audit Board comprising of the Comptroller and Auditor General, the Secretary and the Directors of Audit, and a Management Board comprising of the Directors and Deputy Directors of Audit.
ORGANISATIONAL STRUCTURE
The Audit Board has independent oversight of the Office of the Comptroller and Auditor General and is responsible for the development and implementation of strategy. The Management Board coordinates the operations of the Office.
— RESOURCES
STAFF
- Number: 171 FTEs (December 2021)
- Gender balance: ♂ 50 %; ♀ 50 %. Average age: 41 years
BUDGET
- 15.5 million euros (2021)
- < 0.02 % of total government expenditure
AUDIT WORK
— PLANNING THE AUDIT WORK
The C&AG decides independently on the performance audit work programme of the Office. This is based on the overall reporting strategy and specific sectional strategies. The financial audit programme is designed to meet statutory deadlines, where applicable.
— AUDIT METHODS
The C&AG conducts financial audits and performance audits. These are carried out in accordance with International Standards on Auditing (“ISSAIs”) and the C&AG’s own code of ethics.
The C&AG uses financial and performance audit manuals, as well as practical guidelines.
OUTPUT
— REPORTS AND OTHER PUBLICATIONS
The C&AG drafts the following reports:
- opinions on public accounts;
- reports on important matters relating to value for money and the administration of public funds;
- letters to management following audits on matters relating to internal financial control, management and corporate governance;
- grants of credit authorising the release of state funds by the Central Bank of Ireland for purposes authorised by law.
— DISSEMINATION ACTIVITIES
Public sector bodies are required to present their financial statements to Parliament. These financial statements include the C&AG’s audit report.
Each year, the C&AG presents to Parliament the financial statements of government departments and offices and a report on the accounts of the public services. In addition, special reports are submitted to the relevant minister, who has responsibility for the presentation of the report to Parliament.
Reports are publicly available on the C&AG’s website and in the Irish Parliament’s library. Press releases are published to accompany the publication of all special reports.
— COOPERATION WITH OTHERS
The C&AG maintains a relationship with the Local Government Audit Service in Ireland. The Local Government Audit Service has responsibility for the audit of local government bodies. All reports by the Local Government Audit Service are made available to the C&AG.
ITALY
CORTE DEI CONTI

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Since 1948 First established 1862 Website: www.corteconti.it |
Mission statement:
According to Article 100 of the Italian Constitution, the Corte dei conti exercises preventive control over the legitimacy of government measures and carries out ex-post audits on the implementation of the State Budget. It participates, in the cases and ways established by law, in auditing the financial management of entities receiving regular budgetary support from the State. It reports to Parliament on the outcome of its audits. The Corte dei conti has jurisdiction in matters of public accounts and in other matters laid down by the law. The law ensures the independence from the government of the Corte dei conti and its members. The Court is composed of judges assigned to audit chambers, legal chambers or the Public Prosecutor’s office.
GENERAL INFORMATION
— LEGAL BASIS
MANDATE
In the constitutional architecture of Italy, the Corte dei conti (Cdc) is the external audit body of the State, independent from the parliament and government, with the aim of ensuring the proper, sound management of public finances and assessing their stability.
JURISDICTIONAL COMPETENCE
The Cdc is part of the judiciary and, according to Article 103(2) of the Italian Constitution, has jurisdiction in matters of public accounts and in other matters laid down by law.
Accordingly, in case of ascertained damage to public funds, directors, employees and accounting officers and any other person with an employment relationship with the public administration are not liable under the standard rules of civil law, but under the specific rules relating to administrative and accounting liability.
Where there is loss or waste regarding public funds, administrative officials – of the State or of any public administration – and public or private entities and/or individuals managing public funds in the public interest may be found liable.
The damages may be material (loss of real/financial assets) or intangible (non-material damage).
Only prosecutors at the regional Public Prosecutor’s Office of the Cdc can bring liability proceedings before the regional legal chambers of the Cdc.
The Cdc also has jurisdiction over the activities of accounting officers, i.e. individuals whose task is to manage public money, and goods (e.g. treasurers, etc.).
KEY LEGISLATION
Audit competences:
- Articles 81, 97, 100, 117 and 119 of the Italian Constitution (1948);
- Law No 20/1994;
- Law No 131/2002;
- Law No 266/2005;
- Law No 213/2012;
- Law No 120/2020;
- Decree-Law No 77/2021.
Jurisdictional competences:
- Articles 103 and 108 of the Italian Constitution;
- the code of accounting law pursuant to Legislative Decree No 174/2016;
- Law No 19/1994;
- Law No 20/1994;
- Law No 639/1996;
- Law No 120/2020;
- Decree-Law No 77/2021.
AUDITED ENTITIES
The Cdc audits:
- ministries;
- public authorities and state agencies, including independent authorities;
- public funded bodies;
- regions, provinces, municipalities, metropolitan areas and their subsidiaries; and
- private companies in which the Italian State, the regions or local bodies have a controlling interest.
— STRUCTURE
TYPE OF SAI
The Cdc carries out both audit and legal duties.
In addition, the Cdc carries out advisory functions for parliament, the government, the regions, municipalities, provinces and metropolitan areas.
PLACE OF THE SAI IN THE GOVERNMENT SYSTEM
According to the Italian Constitution, the Cdc is autonomous and independent from the other powers of the State.
RELATIONSHIP WITH PARLIAMENT / GOVERNMENT
As an audit body, the Cdc reports to Parliament on its audit results.
It carries out controls and audits on the government’s actions and management, with the aim of safeguarding lawfulness and the stability of public finances.
In the event that the actions of the executive do not comply with the law, the Cdc may issue a negative opinion rendering these actions ineffective.
The Cdc carries out advisory functions in accounting matters at the request of the government, regions, provinces, municipalities and metropolitan areas. It also provides opinions to Parliament and the government regarding laws, bills, administrative and regulatory provisions and the corresponding drafts. The opinion of the Cdc is mandatory for introducing, modifying or repealing provisions regarding accounting systems and for introducing or modifying accounting templates, documents and records.
The Cdc is involved in the proceedings for the adoption of the Budget Law and the other economic programming documents.
— ORGANISATION
HEAD
GOVERNING BODY
The Council of the Presidency of the Cdc is composed of eleven members: the President and Deputy President of the Cdc, the General Prosecutor of the Cdc, four members appointed by Parliament and four judges of the Cdc.
TERM OF OFFICE
4 years.
SELECTION METHOD
The four judges are appointed by and from among the Cdc’s judges. The external members are appointed by the Chamber of Deputies (2) and the Senate (2) from among professors of law and/or lawyers with at least 20 years’ experience.
ORGANISATIONAL STRUCTURE
The Cdc is divided into national and regional audit and legal chambers, complemented by public and regional prosecutors’ offices.
The Cdc has its seat in Rome and divisions nationwide. Accordingly, in each of the 19 regions and in the two autonomous provinces there are regional audit chambers, regional legal chambers and regional prosecutors’ offices.
The Cdc also has several central audit chambers and three central legal chambers of appeal in Rome and one for Sicily. The chambers of appeal act as courts of second instance and final arbitration.
The Public Prosecutor’s Office works alongside the legal chambers. The Public Prosecutor of the Cdc is based in Rome, while the regional prosecutors are based in the regional legal chambers and have competence for their specific region.
— RESOURCES
STAFF
- Number: judges 479; civil servants (including management) 2137 (April 2022)
- Gender balance: ♂ 290; ♀ 189 (judges); ♂ 777; ♀ 1360 (civil servants).
- Average age: 54 (judges and civil servants)
BUDGET
- 495.052 million euros (2022)
AUDIT WORK
— PLANNING THE AUDIT WORK
At the beginning of each year, the Cdc independently approves its general audit plan, which includes audit policies, strategies and criteria for central audit chambers as well as indications for regional audit chambers. Each central and regional audit chamber also approves its own audit plan.
Each plan takes into account parameters such as financial relevance, potential risk of errors or breaches of the law, the results of previous audits, specific requests or suggestions from public authorities, and human and technical resources.
The Cdc sends its own annual audit plan to the Presidents of the Chamber of Deputies and the Senate, and, at regional level, to the presidents of the regions and regional councils, as well as to the audited bodies.
The annual audit plan outlines:
- the planning of the activities;
- the bodies subject to audit by the Cdc;
- the selected parameters, criteria and sampling procedure; and
- the activities and issues subject to audit by the Cdc.
— AUDIT METHODS
The Cdc carries out:
- ex ante compliance audit concerning the most financially significant measures and administrative directives issued by the government pursuant to the law, with the aim of preventing any breaches of the law by the government’s actions;
- ex post performance audit on all public administration activity with the aim of assessing the compliance of the results with the objectives laid down by law; and
- audit of the financial management of entities, including undertakings, receiving regular budgetary support from the State and regional or local administrations.
The auditees have the right of reply to the findings of the Cdc prior to approval of the final report.
Under this adversarial procedure, the Cdc:
- gives notice to audited entities regarding its annual audit plan and provides information on the subjects, terms, proceedings and the general planning of the audit;
- holds a continuous constructive dialogue with the audited entities and their internal audit management departments;
- publishes its final report and presents its observations in the context of a public hearing during a public session of the relevant audit chamber.
For its performance audits, the Cdc produces reports containing its analyses, evaluations and recommendations. The auditees should follow these recommendations in order to eliminate any problematic issues encountered in the management of public finances and thereby ensure sound management. They should also update the Cdc regarding any measures introduced afterwards on the basis of the recommendations.
OUTPUT
— REPORTS AND OTHER PUBLICATIONS
The Cdc provides Parliament with information in the form of:
- annual reports on the State’s general financial statement;
- four-monthly reports on the expenditure laws (regarding any costs connected with legal provisions);
- special hearings in which the Cdc presents its opinion on the government’s economic and financial plan and on its financial bill;
- specific reports on regional and local financing;
- an annual report on the coordination of public finance;
- reports on the cost of public sector employment;
- reports on the management of EU funds; and
- reports on the management of public bodies and entities.
— DISSEMINATION ACTIVITIES
The reports of the Cdc are published on its website.
— COOPERATION WITH OTHERS
The State’s central control system is supervised by the General Accounting Department (at the Ministry of Economy and Finance) headed by the State Accountant General.
In each ministry, an independent central accounting office, part of the General Accounting Department, verifies the compliance of administrative activities with the relevant financial laws and ministerial directives (such as the lawfulness of any prospective expenditure). The central accounting office approves any commitment regarded as lawful or refers any irregular transactions to the Minister, who can order the General Accounting Department to verify the specific transactions. Such cases are automatically sent to the Cdc.
The General Finance Inspectorate carries out on-the-spot inspections of the activities of ministries and public bodies and may propose corrective actions where necessary. The Inspectorate also verifies the proper functioning of the internal audit mechanisms of each body. The reports of the General Inspectorate are forwarded to the Accountant-General and, where a financial loss is detected, to the Public Prosecutor of the Cdc, who can prosecute civil servants.
LATVIA
VALSTS KONTROLE

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Since 1991 First established 1923 Website: lrvk.gov.lv |
Mission statement:
To facilitate:
- the efficient and legal use of tax-payers’ money;
- financial management and accountability in the public expenditure;
- fair and transparent decision-making within the public sector.
GENERAL INFORMATION
— LEGAL BASIS
MANDATE
The State Audit Office of the Republic of Latvia (SAO) carries out financial, compliance and performance audits to check:
- the revenue and expenditure of state and municipal budgets, including the absorption of EU financial assistance funds and those of other international organisations or institutions;
- actions with state and local government property.
Every year the SAO provides the Parliament with an audit opinion on the implementation of the state and municipal budgets and opinions on whether the annual financial reports have been correctly prepared by ministries and other central government institutions.
The SAO submits a report to the Parliament and the Cabinet of Ministers:
- regarding financial audits in audited entities for which the SAO has issued a qualified opinion or an adverse opinion, or a disclaimer of opinion;
- regarding all performance audits; and
- regarding especially important and significant findings.
If any violations of legal standards are identified during audits, the SAO must inform the relevant law enforcement institutions accordingly. The SAO have the right to recover losses to the state or local government budget caused by the malpractice of a person, when detected by an audit, if the person does not voluntarily compensate for the loss and if the auditee or its superior institution does not act to recover the loss.
In order to eliminate deficiencies found during the audits, the SAO is mandated to issue recommendations to the audited entities and supervise implementation of the recommendations.
The SAO has the right of access to all information deemed necessary to carry out its work.
KEY LEGISLATION
- Constitution of the Republic of Latvia (1922);
- State Audit Office Law (2002).
AUDITED ENTITIES
The SAO audits:
- state institutions (13 ministries and their 137 subordinate institutions, 13 central state institutions);
- local government units (43 municipalities, including 10 city states), and their subordinate institutions;
- state or local government owned enterprises or private companies involving state ownership;
- other commercial companies, societies, foundations and natural persons: (1) if state or local government resources are at their disposal or in their keeping, (2) if they are financed from state or local government resources, or (3) if they carry out state or local government procurement.
— STRUCTURE
TYPE OF SAI
The SAO of Latvia is an independent collegial supreme audit institution headed by an Auditor General.
PLACE OF THE SAI IN GOVERNMENT SYSTEM
The SAO is one of the six constitutional bodies in Latvia. It is fully independent and set up as a collegiate supreme audit institution, a key element in the state’s financial control system, serving public interests by providing independent assurance on the lawful, correct, economic, efficient and effective use of central and local government resources, promoting sound financial management and a transparent decision-making process in the public sector.
RELATIONSHIP WITH THE PARLIAMENT / GOVERNMENT
The SAO presents its reports and opinions to the Latvian Parliament (Saeima) and the Cabinet of Ministers.
THE PARLIAMENT
The SAO cooperates closely with different parliamentary committees, but mostly with the Public Expenditure and Audit Committee (PEAC), which is the main recipient of the SAO’s reports. The SAO informs the PEAC regarding the results of all audits performed, deficiencies in the activities of the respective sectors and violations of the regulatory provisions detected by the audits as well as progress on the implementation of recommendations. The PEAC, in its own right, also follows up the implementation of the SAO’s recommendations.
The Auditor General reports to the Saeima on the activities of the State Audit Office once a year.
THE CABINET OF MINISTERS
The SAO also communicates its reports and audit opinions to the Cabinet of Ministers. The SAO submits reports to the Cabinet of Ministers regarding financial audits in audited entities for which the SAO has issued a qualified opinion or an adverse opinion, or a disclaimer of opinion, as well as reports on all performance audits and any especially important and significant findings.
— ORGANISATION
HEAD
GOVERNING BODY
The SAO is governed by the Auditor General (the President) and the Council of the SAO, which consists of the directors of the five audit departments and the Audit and Methodology Department.
TERM OF OFFICE
4 years, no more than two consecutive terms allowed.
SELECTION METHOD
The members of the Council are appointed by the Parliament upon recommendation by the Auditor General.
ORGANISATIONAL STRUCTURE
The Auditor General administers and manages the work of the SAO, including the Auditor General’s Office, Support Divisions and the Chancellery, which is responsible for the SAO’s financial planning and accounting, organisation of record keeping, maintenance activities, and information technology.
The Council of the SAO consists of the Auditor General (Chairman) and six Council Members who are the Directors of the Audit departments. The Council approves most of the documents that regulate the performance of the SAO.
The SAO has five Audit Departments and an Audit and Methodology Department, which carries out audits and also draws up, updates and implements the SAO’s audit methodology. Each audit department consists of a Director and two or three Audit Sectors. Audit Departments perform audits according to the Annual Audit Plan approved by the Council of the SAO. Each Audit Department is responsible for certain designated audited entities and audit fields.
— RESOURCES
STAFF
- Number: 166 FTEs (March 2022) (around 77 % in audit)
- Gender balance: ♂ 21.1 %; ♀ 78.9 %. Average age: 43
BUDGET
- 7.48 million euros (2022)
- Around 0.080 % of total government expenditure
AUDIT WORK
— PLANNING THE AUDIT WORK
The audit work is planned annually and approved by the Council of the SAO.
Development of the general audit work programme of the SAO consists of the following stages:
- development of the SAO’s Strategy;
- strategic evaluation of audit areas;
- preparation of audit topics;
- development of the SAO’s work plan.
The SAO’s work plan is for internal use only, but the Speaker of the Parliament is informed about the audit directions planned for the year.
The audit departments carry out the work in accordance with the plan. The directors of the departments and the heads of sectors take decisions on specific audit scope, audit questions and the allocation of the audit resources.
— AUDIT METHODS
The SAO carries out:
- financial audits, to assess whether the financial statements have been prepared in accordance with the relevant regulations;
- compliance and performance audits, to assess whether the audited entity operates in accordance with the requirements set by law and whether the audited entity performs its operations and transactions in an economic and effective manner.
The SAO carries out all audits in accordance with the international auditing standards (ISSAIs). Decisions on specific approaches and methods remain at the discretion of the SAO. Audited entities may react to audit findings of the SAO. They are further required to provide progress reports on the implementation of recommendations.
There is an extensive framework for continuous internal and external quality control.
The SAO also uses financial, performance and compliance audit manuals, practical audit guidelines and specific internal procedures created by the SAO. These documents are for internal use only.
OUTPUT
— REPORTS AND OTHER PUBLICATIONS
The SAO publishes:
- an opinion on the financial report concerning the implementation of the state budget and local government budgets;
- opinions on whether the annual reports have been correctly prepared by ministries and other central state institutions;
- performance and compliance audit reports;
- discussion papers based on findings from the performance and compliance audits conducted; and
- the SAO’s annual report.
— DISSEMINATION ACTIVITIES
In accordance with the Law on the SAO, the SAO regularly informs the general public and citizens about audits performed, by publishing all audit reports and opinions on its website after they have become effective. The most common distribution channels for audit information are the official website of the SAO and public media – journalists and social media (Facebook, Twitter, YouTube, PodBean). Publication of audit reports is always accompanied by press releases or press conferences. In some cases, when the audited topic is of heightened public interest, visually accessible and easily understood summaries of audit reports and audio-visual products are prepared for use in further communication. In addition to the results of the audit, the public are also informed about progress on implementing the audit recommendations. This is mainly communicated via social media. The summaries of audit reports are available in English and Russian on the SAO website.
— COOPERATION WITH OTHERS
The SAO cooperates closely with the academic sector, e.g. with Stockholm School of Economics in Riga to maintain the certification system of public sector auditors in the Republic of Latvia.
The SAO is cooperating with private sector auditors and in particular the Latvian Association of Certified Auditors, continuously strengthening the system to effectively use the work of Certified Auditors within the SAO’s financial audits in municipalities.
LITHUANIA
VALSTYBĖS KONTROLĖ

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Since 1990 First established 1919 Website: www.valstybeskontrole.lt |
Mission statement:
To promote progress in the public sector and the necessary changes for society.
GENERAL INFORMATION
— LEGAL BASIS
MANDATE
The powers of the National Audit Office of Lithuania (NAO) are established in the Constitution of the Republic of Lithuania, the Law of the Republic of Lithuania on the National Audit Office, and other legal acts.
The NAO oversees the lawfulness and efficiency of the management and use of State property and the execution of the State budget, carries out public audits, exercises control over budgetary policy and performs other activities to achieve the objectives set in the Law on the NAO.
KEY LEGISLATION
- Constitution of the Republic: Chapter on the NAOL (1992);
- Law on the National Audit Office (1995).
AUDITED ENTITIES
The NAO audits:
-
state institutions and establishments;
- ministries: 14;
- government agencies: 14;
- agencies under ministries: 77;
- municipalities, municipal establishments, institutions and their monetary funds;
- state monetary and tax funds;
- undertakings of all types in which the State or municipality own at least 50 % of the votes;
- all entities to which a State or municipal institution has allocated funds or transferred property;
- the execution of the State budget;
- the budget of the State Social Insurance Fund;
- the budget of the Compulsory Health Insurance Fund.
— STRUCTURE
TYPE OF SAI
An audit office, independent of government, headed by an Auditor General.
PLACE OF THE SAI IN GOVERNMENT SYSTEM
The NAO is an independent supreme audit institution that is accountable to Parliament and not formally related to other government bodies.
RELATIONSHIP WITH THE PARLIAMENT / GOVERNMENT
The NAO is accountable to Parliament and assists it in carrying out its parliamentary control. Therefore, Parliament and the NAO maintain close relations.
The closest relations are with the Parliament’s Committee on Audit, which considers the NAO’s reports and contributes to the implementation of the NAO’s recommendations through its decisions.
Parliament may assign certain audits to the NAO within the NAO’s field of competence.
— ORGANISATION
HEAD
GOVERNING BODY
The NAO is headed by the Auditor General, together with three Deputy Auditors General.
TERM OF OFFICE
The Deputy Auditors General are appointed for a term of five years, which is renewable once.
SELECTION METHOD
The Deputy Auditors General are appointed by the President of the Republic on the recommendation of the Auditor General.
ORGANISATIONAL STRUCTURE
The NAO combines three functions in one institution:
- Supreme Audit Institution;
- European Union Investment Audit Institution;
- Fiscal Institution.
— RESOURCES
STAFF
- Number: 232 full-time employees (1 April 2022) (68 % in audit)
- Gender balance: ♂ 23 %; ♀ 77 %. Average age: 43 years
BUDGET
- 9.591 million euros (2022)
AUDIT WORK
— PLANNING THE AUDIT WORK
The NAO plans its work in annual audit programmes, at its own discretion. At the planning stage, public sector activity monitoring is conducted, data is collected, and existing and potential risks are analysed. The NAO’s stakeholders may propose audit ideas.
The work programme can be continuously amended to reflect current developments.
— AUDIT METHODS
The NAO carries out financial, compliance and performance audits. All methodologies used comply with ISSAIs and international best practice.
Auditees are entitled to comment on draft audit reports.
OUTPUT
— REPORTS AND OTHER PUBLICATIONS
The NAO publishes on an annual basis:
- an activity report;
-
opinions and audit reports on the sets of consolidated statements of:
- the State;
- the Compulsory Health Insurance Fund;
- the State Social Insurance Fund;
- an opinion and audit report on the sets of statements of State Monetary Funds;
- an opinion and audit report on the national set of financial statements, which includes information on the public debt;
- performance audit reports;
- reports on the implementation of recommendations;
- other evaluations.
— DISSEMINATION ACTIVITIES
The NAO submits its annual activity report, all its audit reports and opinions, and reports on the implementation of public audit recommendations to Parliament.
The NAO publishes all its audit reports and opinions, and its annual activity report on its website.
The results of monitoring of the implementation of public audit recommendations (status of the implementation of recommendations, responsible entities, and changes that have taken place following the implementation of recommendations) are continuously updated and published as open data on the NAO website.
The NAO carries out its activities according to the principles of independence, transparency, legality and professionalism.
— COOPERATION WITH OTHERS
The NAO cooperates with Parliament, the Ministry of Finance, the Lithuanian Chamber of Auditors and the Association of Internal Auditors and Association of Municipal Controllers in order to share experience and develop common standards.
The NAO has concluded cooperation agreements with the Bank of Lithuania, the Chief Official Ethics Commission, the State Tax Inspectorate, the Competition Council, the Ministry of Social Security and Labour, the Ministry of Finance, the General Prosecutor’s Office, the Public Procurement Office, the Special Investigation Service, the Financial Crimes Investigation Service, the Faculty of Economics and Business Administration of Vilnius University, Vytautas Magnus University, Mykolas Romeris University, the Association of Municipal Controllers, the Lithuanian Chamber of Auditors and the Association of Internal Auditors.
Regular peer reviews are conducted to ensure the quality of the NAO’s audits.
LUXEMBOURG
COUR DES COMPTES

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Since 2000 First established 1840 Website: www.cour-des-comptes.public.lu |
Mission statement:
As external auditor, the Cour des comptes examines the legality and regularity of public revenue and expenditure and sound financial management of public funds. Therefore, it checks the economy, effectiveness and efficiency of public expenditure without, however, making any judgment on the appropriateness of the expenses.
GENERAL INFORMATION
— LEGAL BASIS
MANDATE
The Luxembourg Court of Auditors (LCA) controls the financial management of State instruments, administrations and services. The Court is also entitled to examine other public bodies insofar as these are not subject to another system of financial audit prescribed by legislation. Finally, the Court can audit the use of public funds granted for a particular purpose to legal entities in the public sector and individual and legal entities in the private sector with regard to the use of these public funds in accordance with their intended purpose.
In carrying out its work, the LCA has the right to access all those documents it deems necessary. In addition to the audit work, the LCA can be consulted by parliament to express an opinion on draft legislation.
KEY LEGISLATION
- Article 105, revised, of the Luxembourg Constitution (1868);
- Law on the Cour des comptes (8 June 1999), as amended.
AUDITED ENTITIES
The LCA audits:
- instruments, administration, and state services;
- ministries;
- government agencies;
- other public bodies;
- parts of public and private entities financed by public grants; and
- political parties.
— STRUCTURE
TYPE OF SAI
A collegiate structure with no jurisdictional function.
PLACE OF THE SAI IN THE GOVERNMENT SYSTEM
The LCA is an independent institution.
RELATIONSHIP WITH THE PARLIAMENT / GOVERNMENT
The relationship with Parliament is consultative. The LCA presents all its reports to Parliament. Additionally, the LCA can be consulted during the drafting of legislation. The Parliament may also ask the LCA to conduct an audit related to a specific subject.
— ORGANISATION
HEAD
GOVERNING BODY
The LCA is governed by a college consisting of the President, the Vice-President and three counsellors.
TERM OF OFFICE
6 years, renewable.
SELECTION METHOD
The members of the college of the LCA are appointed by the Grand Duke on the proposal of Parliament, which prepares a list with candidates.
ORGANISATIONAL STRUCTURE
The LCA makes decisions on a collegiate basis by majority vote. The President chairs the meetings and holds the casting vote in the event of a split decision.
It is organised into an audit and an administrative section. The audit section comprises four audit departments, each headed by a Member.
— RESOURCES
STAFF
- Number: 36 (2020)
- Gender balance: ♂ 65 %; ♀ 35 %
BUDGET
- 5.02 million euros (2021)
- The State budget makes a provision for the LCA’s maintenance based on its estimates.
AUDIT WORK
— PLANNING THE AUDIT WORK
The LCA decides on its annual work programme independently. The planning procedure is fixed by the LCA’s college, which adopts its work programme at the end of the preceding year.
The Parliament may ask the LCA to conduct audits in certain areas.
— AUDIT METHODS
The LCA conducts financial and performance audits.
During the audit process, the LCA submits findings to the audited entities, which can reply with comments within a fixed time period, before the reports are presented to the Parliament.
OUTPUT
— REPORTS AND OTHER PUBLICATIONS
The LCA publishes:
- a general report on state accounts;
- special reports on specific areas of financial management, prepared on the LCA’s own initiative or at the request of Parliament; and
- opinions on draft legislation and the management of the budget.
— DISSEMINATION ACTIVITIES
The LCA presents its annual reports and special reports to Parliament and also publishes them on its website.
— COOPERATION WITH OTHERS
The LCA cooperates closely with its auditees and the relevant ministries.
MALTA
NATIONAL AUDIT OFFICE

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Since 1997 First established 1814 Website: www.nao.gov.mt |
Mission statement:
To help promote accountability, propriety and best practices in government operations.
GENERAL INFORMATION
— LEGAL BASIS
MANDATE
The National Audit Office of Malta (NAO) is the national audit institution responsible for the external audit of central and local government. Its mandatory function is to carry out financial and compliance audits of central Government.
Furthermore, it may carry out audits on any matter relating to government finances, property or funds administered or under the control of any government department or office.
The NAO may also audit the accounts and/or activities of those public authorities or bodies administering, holding or using funds belonging directly or indirectly to the Government. It may further audit the operations of companies or other entities in which the Government has a majority shareholding.
The NAO legislation empowers the Office to carry out performance audits to assess the economy, efficiency and effectiveness of public sector programmes, functions, initiatives or other activities.
The NAO is also responsible for the audit of local government by appointing private auditors as local government auditors for local councils, and lending technical and administrative support to such auditors.
The NAO has right of access to all information deemed necessary to carry out its work.
KEY LEGISLATION
- Constitution of Malta: Article 108 (1964);
- Auditor General and National Audit Office Act (1997);
- Standing Order No 120 of the House of Representatives (1995);
- Local Government Act (1995).
AUDITED ENTITIES
The NAO audits:
- ministries: 21 (mandatory);
- all government departments and offices (mandatory);
- local government (mandatory in terms of Local Government Act), as indicated under “Mandate” above;
- public authorities or bodies administering, holding or using funds belonging directly or indirectly to Government (not mandatory, unless specifically stipulated by relevant legislation);
- bodies which are holding or using Government funds (not mandatory, unless specifically stipulated by relevant legislation);
- companies or other entities, in which the Government has a majority shareholding (not mandatory).
Note: The NAO is primarily obliged to carry out financial and compliance audits of central government, and it may carry out any type of audit on central and local government, as well as on other bodies that hold or administer public funds. However, public entities and other non-central government entities are audited by private sector auditors.
— STRUCTURE
TYPE OF SAI
An audit office, independent of government, headed by an Auditor General.
PLACE OF THE SAI IN GOVERNMENT SYSTEM
The NAO is the Government’s External Auditor. It is fully independent in carrying out its audits. The Auditor General shall not be subject to the authority or control of any person.
RELATIONSHIP WITH THE PARLIAMENT / GOVERNMENT
The Auditor General reports directly to the Speaker of the House of Representatives.
The Public Accounts Committee (PAC) of the Parliament and the Minister responsible for Finance may ask the NAO to carry out enquiries into any matters that fall within the mandate of the NAO. In terms of local government legislation, the Minister responsible for local government may also ask the Auditor General to carry out enquiries into local councils.
— ORGANISATION
HEAD
GOVERNING BODY
Although there is no official governing body, the Auditor General is assisted by a Deputy Auditor General and three Assistant Auditors General.
SELECTION METHOD
Both the Auditor General and the Deputy Auditor General are appointed by the President, as indicated above.
Assistant Auditors General are appointed through an internal and/or external call for applications. An internal Interview Board (containing one Board member who is independent of the NAO) interviews and reports upon the candidates for this post. The Auditor General appoints the successful candidate, upon recommendation by the Interview Board.
ORGANISATIONAL STRUCTURE
The NAO is organised into four sections, the first three of which are headed by an Assistant Auditor General. These are:
- the Financial and Compliance Audit Section, which is responsible for analysing the Government Financial Report, for auditing a number of government ministries and departments, local government and a number of non-governmental organisations;
- the Performance Audit Section, which is responsible for performance/value for money audits;
- the Special Audits and Investigations Section, which is responsible for investigative reports, which are usually requested by the Public Accounts Committee or by the Minister responsible for Finance; and
- the ICT Section, which is responsible for IT audits, as well as for providing IT support to the other audit sections in the performance of their audits.
Apart from the audit sections, there is another section – the finance and administration section headed by a Manager – responsible for matters relating to finance, administration and human resources.
— RESOURCES
STAFF
- Number: 58 FTEs (December 2021) (81 % in audit)
- Gender balance: ♂ 40 %; ♀ 60 %. Average age: 45
BUDGET
- 3.85 million euros (2021) 3.9 million euros (2022)
- The NAO’s budget is fully financed by the general budget of Malta.
- Around 0.07 % total government expenditure
AUDIT WORK
— PLANNING THE AUDIT WORK
The NAO is free in its choice of audit subjects. The PAC and the Ministry responsible for Finance may also request it to carry out enquiries relating to public funds. Although the NAO would normally comply with any such requests, it is not obliged to do so.
NAO prepares annual audit plans, comprising a list of planned audits for the particular year, which are approved by the Auditor General and the Deputy Auditor General.
In selecting audit areas for inclusion in the annual audit programme, the NAO takes different criteria into account, such as perceived risks concerning subject matter, topicality of the issue, social and financial materiality, the extent of parliamentary, governmental, media or public interest, as well as the deliverability of proposed audit themes.
— AUDIT METHODS
The NAO carries out financial audits, compliance audits, performance audits, investigative audits and IT audits.
Financial and compliance reports are published annually, not later than twelve months following the end of a financial year ending 31 December. Other reports are published once they are finalised.
In addition, the NAO annually publishes a summary of the findings of the audit reports of local government auditors towards the end of the year (title: Report by the Auditor General on the Workings of Local Government).
The NAO performs its audits in accordance with the relevant international auditing standards, and has its own audit manuals for financial and compliance and performance audits.
Moreover, for its performance audit work, the NAO follows the Issue Analysis and Drawing Conclusions (IADC) approach.
Finally, it has its own code of professional conduct, to which its employees are obliged to adhere.
OUTPUT
— REPORTS AND OTHER PUBLICATIONS
The NAO publishes:
- an annual report on public accounts;
- an annual report on the workings of local government;
- annual reports on follow-up audits;
- an NAO annual report and financial statements report; and
- standalone reports on performance audits, investigative reports, and other types of audit reports not referred to above.
— DISSEMINATION ACTIVITIES
The NAO submits all its audit and other reports to the Speaker of the House of Representatives. Each report contains an executive summary, which provides a brief synthesis of the report and is accompanied by a press release comprising the salient points of the respective report. The NAO publishes all its reports on its website and Facebook page after they are presented to the Speaker of the House of Representatives.
— COOPERATION WITH OTHERS
The NAO maintains close bi-lateral relations with a number of other EU Member State SAIs. It is also a member of the Commonwealth Auditors General network.
The NAO further actively participates in a number of international networks.
It also interacts with the University of Malta and is a member of a number of Government Committees in an “observer” capacity.
NETHERLANDS
ALGEMENE REKENKAMER

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Since 1814 First established 1447 Website: www.rekenkamer.nl |
Mission statement:
To help improve the performance and operation of central government and the institutions associated with it.
GENERAL INFORMATION
— LEGAL BASIS
MANDATE
The Netherlands Court of Audit (NCA) examines whether the central government is spending taxpayers’ money sensibly, economically and prudently. Its statutory task is to audit the government’s income and expenditure, on which it reports to Parliament once a year on “Accountability Day” (the third Wednesday in May). Based on the NCA’s opinion, Parliament can decide whether to grant discharge to the government. In addition, the NCA reports to Parliament on individual audits, allowing MPs to determine whether the relevant minister's policy is effective.
KEY LEGISLATION
- Articles 76, 77, 78 of the Dutch Constitution (1814);
- The Government Accounts Act (2016).
AUDITED ENTITIES
The NCA audits:
- 23 sections of the state budget, mainly ministries and state funds; and
- 121 (groups of) legal entities with statutory duties.
— STRUCTURE
TYPE OF SAI
A collegiate structure with no jurisdictional function.
PLACE OF THE SAI IN GOVERNMENT SYSTEM
The NCA is the central government’s external auditor. It is an independent body and has the constitutional status of a “High Council of State”, a type of national public body created to safeguard the democratic rule of law.
RELATIONSHIP WITH THE PARLIAMENT / GOVERNMENT
The working relationship between the NCA and the Dutch Parliament is based on cooperation. At an institutional level, the board has regular meetings with Parliament’s Standing Finance Committee. Their staff are also in contact daily.
The NCA publishes its audit findings, mainly in the form of reports and letters, by sending them to Parliament. Parliament is offered a private briefing before an audit report is published. If it accepts, the minister responsible is also offered a private briefing.
Parliament occasionally invites the NCA to attend parliamentary hearings, given its specific expertise.
— ORGANISATION
HEAD
GOVERNING BODY
The NCA is governed by a Board consisting of the President and two members. The Board members take all decisions jointly.
Each member of the Board acts as a rapporteur for part of the NCA’s work and the President oversees the organisation as a whole.
The NCA also has two external, extraordinary Board members, who may be called upon to take part in certain activities; for example, to supervise audits, carry out external activities or to deputise for Board members.
TERM OF OFFICE
All board members of the NCA are appointed for life until the statutory retirement age of 70.
SELECTION METHOD
The Board members are appointed by the head of state. The appointment decision is prepared jointly by the Board and Parliament.
The Board selects at least four candidates, based on an open recruitment procedure. The list of candidates is submitted to the House of Representatives. The House is not bound to this list. The House then submits a list of three candidates to the head of state, who appoints the candidate with the most parliamentary support.
ORGANISATIONAL STRUCTURE
The NCA’s board is supported by an organisation headed by a Secretary-General, who is appointed by law and sworn in by the head of state. The NCA has a management team, headed by the Secretary-General, consisting of six audit directors and one director of support services. This management team is responsible for the quality of the organisation and the audits.
— RESOURCES
STAFF
- Number: 264 FTEs (June 2021)
- Gender balance: ♂ 52 %; ♀ 48 %. Average age: 45
BUDGET
- 35.1 million euros (2022)
- 0.01 % of total government expenditure (2022)
AUDIT WORK
— PLANNING THE AUDIT WORK
Although the NCA decides on its own initiative what audits to carry out, Parliament, ministers and state secretaries may ask the NCA to carry out an audit.
The NCA has an ongoing audit programme, which is reviewed several times a year in accordance with the outcome of strategic dialogue sessions. Part of the NCA’s audit capacity is allocated to multi-year audit programmes focusing on topics considered to be of great financial and social importance.
The NCA prioritises audits areas in which it can add value thanks to its specific powers (such as the right to access confidential information) and its independence and impartiality, or because no other organisation can perform audits in the areas in question.
— AUDIT METHODS
The NCA performs financial, performance and efficacy audits.
It experiments with new audit methods and techniques but also with new forms of publication.
OUTPUT
— REPORTS AND OTHER PUBLICATIONS
The NCA publishes:
- an annual report;
- audit reports;
- focus reports;
- budget letters;
- web dossiers; and
- fact sheets.
The NCA passes on its audit findings, as well as its accumulated experience, to the government, Parliament and those responsible for managing the entities it audits.
The NCA limits its publications in the periods before, during and after general elections, until the new cabinet is in place.
— DISSEMINATION ACTIVITIES
The NCA publishes reports on its website and posts information on its publications on social media.
On the third Wednesday in May (known as “Accountability Day”), the NCA expresses an independent opinion on the central government’s accounts and its operational management, financial management and the quality of the policy information that ministers supply to Parliament.
— COOPERATION WITH OTHERS
The NCA actively cooperates and shares knowledge with audit institutions of the Kingdom of the Netherlands. These institutions range from local audit offices and audit committees to the audit institutions in the Caribbean part of the Netherlands.
In addition, the NCA is an active contributor to the international audit community. It has vast experience in strengthening institutional development through capacity-building projects with supreme audit institutions abroad. The NCA also cooperates and exchanges specific expertise with sister institutions and is an institutional member of INTOSAI, EUROSAI, the EU Contact Committee and Global Audit Leadership Forum.
Examples of close cooperation are joint or parallel audits by the NCA and other supreme audit institutions.
POLAND
NAJWYŻSZA IZBA KONTROLI

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Since 1919 First established 1809 Website: www.nik.gov.pl |
Mission statement:
The independent and professional auditing of public tasks in the interest of citizens and the state.
GENERAL INFORMATION
— LEGAL BASIS
MANDATE
The Supreme Audit Office (NIK) audits the activity of government administration bodies, the National Bank of Poland, state legal persons and other state organisational units regarding legality, economic prudence, efficacy and diligence. The NIK may audit the activity of local government bodies, local government legal entities and other local government organisational units regarding legality, economic prudence and diligence.
The NIK may also audit the activity of other organisational units and business entities in relation to legality and regularity within the scope of their use of state or public property or resources and with regard to meeting their financial obligations to the state.
The NIK is entitled to access all the information it needs, and its staff have free access to the premises of auditee bodies and the right to examine relevant documents and other materials. The NIK may interview witnesses from auditee or other bodies, receive evidence from them, request oral or written explanations from staff at the bodies audited, seek assistance from experts and specialists, and take part in auditees’ management meetings.
KEY LEGISLATION
Constitution of the Republic of Poland of 2 April 1997
Amended Act on the Supreme Audit Office (Act on NIK) of 23 December 1994.
AUDITED ENTITIES
The NIK audits, among other things:
- budgetary units (e.g. ministries and state agencies);
- state targeted funds;
- executive agencies and other state legal entities from the public finance sector;
- state banks, including the National Bank of Poland;
- local self-government bodies;
- other entities incurring public expenditure, including non-public finance sector units.
— STRUCTURE
TYPE OF SAI
An audit office, headed by a President and acting under the collegiate principle, which means that there is a special body, called the Council of the NIK, involved in the process of approval and adoption of the most important documents.
PLACE OF THE SAI IN THE GOVERNMENT SYSTEM
The NIK is the supreme state auditing body, independent from government, but subordinate to the Lower House of Parliament (Sejm).
RELATIONSHIP WITH PARLIAMENT / GOVERNMENT
The NIK reports to the Sejm and cooperates with almost all Sejm committees, which review the majority of NIK audit reports, according to their scope of operation. The Sejm State Audit Committee also reviews NIK audit reports and provides its opinions on the NIK’s budget and suggestions for potential NIK audit areas submitted by other Sejm committees (40-60 annually). The NIK also informs the State Audit Committee about its annual work plan.
The Sejm reviews the main NIK reports: the annual activity report and the analysis of the execution of the state budget execution and monetary policy guidelines.
The Sejm and its bodies can order the NIK to carry out audits, but such situations are rare (1-3 annually).
— ORGANISATION
HEAD
GOVERNING BODY
The President and the Council make up the NIK’s governing body. This is a collegiate body comprising 19 members: the NIK President, Vice-Presidents, the Director-General, and 14 members, i.e. seven academics in law or economics (who are independent of the NIK) and seven directors of organisational audit units or advisors to the President of the NIK.
TERM OF OFFICE
The President, Vice-Presidents and Director-General serve on the NIK Council for the duration of their tenure, while other Members are appointed for a three-year renewable term.
SELECTION METHOD
The 14 Members of the NIK Council are appointed by the Marshal (Speaker) of the Sejm upon request of the President of the NIK after obtaining an opinion from the Sejm Committee on State Auditing.
ORGANISATIONAL STRUCTURE
The NIK is organised into audit units (14 departments and 16 regional branches) and administration and support departments (4). The operational territories of particular regional branches – which have the same status as audit departments – correspond to Poland’s administrative divisions (regions).
Audits performed by audit departments and regional branches are supervised by the President of the NIK or one of the Vice-Presidents.
— RESOURCES
STAFF
- Number: 1 576 FTEs (2021) (71 % in audit)
- Gender balance: ♂ 53 %; ♀ 47 %. Average age: above 41 (auditors)
BUDGET
- NIK budget: PLN 308 million / approx. 68 million euros (January 2021)
- Allocation: the NIK Council adopts the NIK’s draft budget. The Minister of Finance incorporates it into the draft state budget, which is then discussed and approved by Parliament.
- Approx. 0.07 % of the total government budget
AUDIT WORK
— PLANNING OF THE AUDIT WORK
The NIK plans its audits on the basis of its four-year strategy, which includes development plans, the mission, objectives and strategic initiatives, the means of implementing and monitoring the progress of the implementation of those initiatives, and a three-year audit activity strategy, as well as on that of the annual work plan. The audit of the execution of the state budget, as the primary, constitutional and statutory duty of the NIK, has priority in the audit planning.
The work plan is the result of a multi-stage planning process lasting several months. A draft work plan is drawn up by the audit planning group, based on selected audit topics proposed by the organisational audit units. Members of the group attend meetings with representatives of all the organisational audit units to discuss their proposals. They also hold a series of internal discussions on audit topics submitted by the directors of the organisational audit units, counsels to the President of the NIK, and other auditors. The draft work plan is then forwarded to the Steering Committee, which is authorised to make additional amendments. The Steering Committee is also in charge of technical and organisational arrangements for the annual work plan.
The NIK monitors legislative changes, studies statistical data, and examines government plans and programmes, as well as press releases and citizens’ complaints. This monitoring contributes significantly to the annual and long-term planning. On this basis, it can develop the work plan and define audit priorities.
The selection of the areas proposed for auditing is preceded by a comprehensive risk analysis based on, among other things, reports and publications from international institutions such as the OECD, World Bank Council of the EU or European Court of Auditors, national strategy documents, public sector financial plans, statistics, complaints received by the NIK, results of opinion polls and media reports.
— AUDIT METHODS
The NIK carries out financial, regularity and performance audits (planned and ad hoc), as well as integrated audits covering all three areas.
The NIK uses auditing standards based on Polish law, the INTOSAI Auditing Standards, the European Implementing Guidelines for the INTOSAI Auditing Standards, the Standards of the International Federation of Accountants (IFAC) and its own long experience.
Methodology guidelines (audit manual), based on these standards, provide detailed instructions on how to conduct an audit.
The NIK’s Code of Ethics is consistent with internationally recognised auditing standards.
OUTPUT
— REPORTS AND OTHER PUBLICATIONS
The NIK publishes:
- analyses of the execution of the state budget and monetary policy guidelines (annual report);
- opinions on approvals, which are addressed to the Council of Ministers;
- post-audit statements (reports following single-entity audits);
- summary reports on all planned audits and certain ad-hoc ones (information on audit results);
- Annual Activity Reports;
- analyses of the use made of audit findings on law-making and application of the law;
- Annual Work Plans.
The NIK also draws up:
- proposals for legislative amendments (de lege ferenda proposals);
- analyses of citizens’ requests and complaints.
Follow-up of audit results:
- The NIK informs the audited entities about its findings and recommendations and systematically checks if these are followed-up. The results of these checks are presented in follow-up reports.
— DISSEMINATION ACTIVITIES
PUBLICATION OF AUDIT RESULTS
The NIK publishes its audit reports, related documents and information about its current activities on its website (www.nik.gov.pl) and via the Public Information Bulletin (https://bip.nik.gov.pl/).
MEDIA COVERAGE
The NIK has for years conducted an active information policy to allow the public to gain the most objective and broadest possible knowledge of the NIK’s audits and activities.
INTERACTION WITH CITIZENS
The NIK has a legal obligation to provide information on its functioning, activities, products, etc., and allows citizens to submit requests, e.g. for audits. All audit reports (other than confidential ones) are posted on the NIK’s website. The NIK also publishes a bi-monthly “State Audit” periodical.
— COOPERATION WITH OTHERS
The NIK works closely together with other – national or local – control, audit and inspection bodies (these provide the NIK with the results of their audits and jointly conduct certain audits under the management of the NIK).
The NIK also regularly cooperates with universities and research institutions and systematically seeks the advice of external specialists
PORTUGAL
TRIBUNAL DE CONTAS

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Since 1849 First established 1389 Website: www.tcontas.pt |
Mission statement:
To improve the financial management of public funds by promoting accountability and transparency, and enforcing financial liability. The Tribunal de Contas acts as the independent guardian of citizens’ financial interests by reporting how their money is being spent.
GENERAL INFORMATION
— LEGAL BASIS
MANDATE
In accordance with the Constitution and the Law, the Tribunal de Contas de Portugal (TCP):
- controls the legality and regularity of public revenue and expenditure and public debt;
- issues an opinion on the General State Accounts and the Autonomous Regions’ Accounts and will certify the General State Accounts from 2023 onwards;
- assesses public financial management; and
- enforces financial liabilities.
The TCP has the right to access all the information deemed necessary, and auditees are obliged to cooperate.
KEY LEGISLATION
- Constitution of the Portuguese Republic (1976): Articles 107, 209(c), 214 and 216;
- Law on the Organisation and Functioning of the Tribunal de Contas: Law 98/97 of 26 August 1997;
- Budget Framework Law: Law 151/2015 of 11 September 2015, Article 66 (6).
AUDITED ENTITIES
The TCP audits:
- the State and its various departments;
- the autonomous regions of the Azores and Madeira and their various departments;
- local authorities and their associations or federations, including metropolitan areas;
- public institutes;
- social security institutions;
- public associations, associations of public entities or associations of mixed public and private entities which are mostly funded by public entities or subject to their management control;
- state-owned companies;
- regional companies;
- inter-municipal and municipal companies;
- any entities with involvement of public funds, whether they receive a grant or are partly state-owned;
- companies with concessions to manage state-owned companies, or companies with a share of public capital or mixed private and public companies controlled by the public sector, companies with concessions or which manage public services, and companies with public works concessions; and
- other entities benefiting from or managing public funds.
— STRUCTURE
TYPE OF SAI
A collegial Court model with audit and jurisdictional functions, composed of the President and 18 Members (judges with the same status as Supreme Court judges).
PLACE OF THE SAI IN GOVERNMENT SYSTEM
According to the Constitution, the TCP is a supreme court and, as such, is a sovereign body on a par with the President of the Republic, the Parliament, the Government and the other courts. It is the independent supreme audit institution in charge of external financial control/audit, checking the execution of the State Budget by the Government.
The Members of the TCP, being judges, are irremovable and cannot be liable for their judgments, with certain exceptions provided for by law.
RELATIONSHIP WITH THE PARLIAMENT / GOVERNMENT
The TCP is independent from all other institutions. However, cooperation procedures set out in legislation include, but are not limited to, the following:
- Parliament and the Government may request the TCP to undertake audits on specific entities or financial subjects, but the requested action is not mandatory for the TCP;
- Parliament may ask for existing reports to be sent to it;
- Parliament may ask the TCP for information obtained while carrying out the audits; and
- TCP audit reports and its annual report are generally published and sent to the Parliament and other stakeholders.
— ORGANISATION
HEAD
GOVERNING BODY
The TCP is self-governing.
The President is the head of the institution.
The TCP has the right to determine its own budget and also has financial autonomy to manage its budget. The budget is approved by Parliament.
The Court Plenary, consisting of the President and all the Members, is the decision-making authority for the TCP’s draft annual budget and strategic plan.
TERM OF OFFICE
Members are appointed for life.
SELECTION METHOD
Members are recruited through a public competition with a selection board.
ORGANISATIONAL STRUCTURE
The TCP is organised into three Chambers, and two Regional Chambers (for the Azores and Madeira, respectively). These audit chambers comprise audit and administrative departments.
In addition, the TCP has an Internal Audit department under the direct responsibility of the TCP’s President, and an Audit Standards Commission.
The TCP’s Members are assigned to the different chambers, on the basis of academic and professional criteria.
— RESOURCES
STAFF
- Number: 522 (headquarters: 439; Azores: 38; Madeira: 45) (December 2021)
- Gender balance: ♂ 34 %; ♀ 66 %. Average age: 51.8
- Percentage of staff working in audit: 60 %
BUDGET
- The TCP is financed by the general budget of the state and by own resources (fees charged to auditees)
- Overall budget (2022): 28 million euros
- 0.027 % of total government expenditure
AUDIT WORK
— PLANNING THE AUDIT WORK
The TCP approves a Strategic Plan every three years, following a participatory process that culminates in a SWOT analysis (key weaknesses, strengths, opportunities, challenges and threats) and a risk analysis outlining goals and priorities.
For the same strategic period, the Court also approves a three-year programme which leads to a medium-term operational plan, which is the sum of the annual plans for the period in question.
In addition, it approves a detailed annual work programme with complete independence.
— AUDIT METHODS
The TCP carries out all types of audits.
The methods and methodologies used are laid down in the TCP’s audit manuals, which take into consideration international auditing standards (ISSAIs) and best practices.
OUTPUT
— REPORTS AND OTHER PUBLICATIONS
The TCP publishes all its reports and decisions, in particular:
- annual reports and opinions on the General State Accounts and the Autonomous Regions’ accounts;
- audit reports; and
- an annual activity report.
— DISSEMINATION ACTIVITIES
The TCP publicises reports, decisions, relevant documents, events and activities on its website.
Furthermore, it may decide to publish its reports in the Portuguese Official Journal and disseminate them via the media. The TCP also uses social media to interact with the public.
— COOPERATION WITH OTHERS
The TCP is a member of the Governing Board of INTOSAI, of EUROSAI and of the SAI Organisation of Portuguese-speaking countries (OISC/CPLP), and an associate member of OLACEFS (Organisation of Latin American and Caribbean SAIs). The TCP is also Vice‑Chair of the EUROSAI Network for Ethics, which replaces the Task Force on Audit and Ethics and is chaired by the Croatian SAI. In addition, the TCP participates in SAI capacity-building projects, notably in Portuguese-speaking countries, and is the external auditor for the EMBL (European Molecular Biology Laboratory) and a member of the EUROCONTROL Audit Board.
ROMANIA
CURTEA DE CONTURI A ROMÂNIEI

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Since 1992 Established 1864 Website: www.curteadeconturi.ro |
Mission statement:
To audit the establishment, management and use of state and public sector financial resources, reporting to Parliament, administrative authorities, public institutions and taxpayers on the use and administration of those resources in accordance with the principles of economy, efficiency and effectiveness.
GENERAL INFORMATION
— LEGAL BASIS
MANDATE
The Romanian Court of Accounts (RCoA) conducts audits of the establishment, management and use of state and public sector financial resources. It works autonomously, as stipulated in the Constitution, and is a member of international organisations for SAIs.
KEY LEGISLATION
- Constitution of Romania (1991, revised 2003)
- Law No 94/1992 on the organisation and operation of the Court of Accounts, subsequently republished with amendments and additions
AUDITED ENTITIES
The RCoA audits:
- public authorities and institutions;
- administrative and territorial units (county councils, mayors of cities, towns and municipalities);
- the National Bank of Romania;
- public enterprises;
- commercial companies in which the state, administrative or territorial units, public institutions or autonomous administrations hold, individually or jointly, a majority share;
- social insurance bodies managing public assets, wealth or funds;
- legal entities which receive government guarantees for loans, or subsidies, or other state financial assistance from central and local public administrations or other public institutions.
— STRUCTURE
TYPE OF SAI
A structure under collegiate governance, with no jurisdictional function.
PLACE OF THE SAI IN THE GOVERNMENT SYSTEM
The RCoA is an independent public institution and is answerable only to Parliament.
As Romania’s supreme audit institution, the RCoA audits the establishment, management and use of state and public sector financial resources.
At the request of Parliament, the RCoA approves the draft state budget and draft legislation in the field of public finance and accounting, as well as drafts which would result in less revenue or more expenditure than provided for in the budget act. It also approves the establishment by the government or ministries of specialised bodies under their responsibility.
Litigation resulting from the RCoA’s activity is settled in the judicial courts.
RELATIONSHIP WITH THE PARLIAMENT / GOVERNMENT
The RCoA submits an annual report to Parliament on the annual accounts showing the use of public budgets. The report includes audit conclusions and recommendations.
Parliament is the only authority which can ask the RCoA to carry out public sector audits.
The RCoA is the only body that audits the way the two Chambers of Parliament and the government implement their budgets.
The RCoA draws up and approves its own budget and sends it to the government for inclusion in the draft state budget that is submitted to Parliament for approval. However, the annual budget approval process allows for intervention by the government or Parliament on the budget that is adopted by the RCoA plenum.
A special parliamentary committee scrutinises how the RCoA uses its own budget.
— ORGANISATION
HEAD
GOVERNING BODY
The RCoA is governed by a plenum of 18 members known as ‟counsellors of accounts”, who are appointed by Parliament in accordance with the Constitution and the Law on the institution’s organisation and operation.
The President is responsible for executive management of the RCoA. In this he is assisted by two vice-presidents appointed by Parliament from among the counsellors of accounts.
TERM OF OFFICE
One third of the plenum is replaced every three years.
9 years, non-renewable.
SELECTION METHOD
The members of the RCoA are appointed by Parliament for a fixed period of nine years. They discharge their duties independently and can only be dismissed by Parliament under terms laid down in the Law on the institution’s organisation and operation. Counsellors of accounts are state dignitaries and are subject to the same legal constraints as judges. Thus the members of the RCoA may not belong to a political party or engage in public activity of a political nature during their term of office.
ORGANISATIONAL STRUCTURE
The RCoA is organised centrally into ten audit divisions, one coordinating division, a legal division and a general secretariat whose role is to provide support for the institution’s specific areas of work. Regionally, it consists of 42 county chambers of accounts and the Bucharest City Chamber of Accounts. Within the RCoA there is also an operationally independent audit authority charged with auditing EU funding received by Romania.
— RESOURCES
STAFF
- Number: 1 966 posts(2022), including 1 621 posts of external public auditor (82.45 % in audit)
- Gender balance: ♂ 38.12 %, ♀ 61.88 %. Average age: 48 years and 6 months
BUDGET
- The RCoA is financed from the state budget
- €86 million (2022) including administrative expenditure
- Approximately 0.14 % of total spending from the state budget
AUDIT WORK
— PLANNING THE AUDIT WORK
The RCoA decides on its own work programmes.
Planning is done both annually and multiannually. Work programmes are approved by the plenum.
Multiannual work programmes cover a period of three years.
— AUDIT METHODS
The RCoA carries out:
- financial audits of budget implementation accounts;
- performance audits of entities, projects, processes or operations involving public spending;
- compliance audits.
Audits are carried out in accordance with the INTOSAI standards and on the basis of legal rules, manuals and guidelines developed for specific activities, as well as other internal rules.
OUTPUT
— REPORTS AND OTHER PUBLICATIONS
The RCoA delivers an annual public report to Parliament on its audit of the management accounts of the consolidated general budget for the previous financial year.
The annual public report is the most important and most visible document published by the RCoA. It provides a summary of the institution’s principal audit findings, conclusions and recommendations.
The RCoA also produces an annual activity report with information about its strategy, mandate, responsibilities, mission and relations with various stakeholders. This report also contains data and information for the year in question about the way the RCoA was organised, its work, staff training, calendar of professional activities, results, international activity, and human and financial resources.
Once a year, the RCoA addresses reports on local public finances to deliberative local government authorities. These reports are the result of audits conducted by the county chambers of accounts on the budgets of local administrative and territorial units.
The RCoA produces own-initiative audit reports in key areas of public interest. It sends these to Parliament and other stakeholders.
— DISSEMINATION ACTIVITIES
The RCoA’s reports and other publications are available electronically on the institution’s official website (www.curteadeconturi.ro), as are summaries in English of the public annual report and the annual activity report.
The RCoA’s annual report is published in the Official Gazette of Romania, Part a III-a.
— COOPERATION WITH OTHERS
Internationally, the RCoA maintains relations with other SAIs through exchanges of experience, by participating in conferences, seminars and working groups, and by publishing relevant studies in international journals.
RCoA also takes part in joint audits and in audits performed in cooperation with other supreme audit institutions in areas such as environmental audit, waste collection audit, audit of municipalities, etc.
SLOVAKIA
NAJVYŠŠÍ KONTROLNÝ ÚRAD SLOVENSKEJ REPUBLIKY

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Since 1993 First established 1919 (in the former Czechoslovakia) Website: www.nku.gov.sk |
Mission statement:
Vision: By 2025, to ensure the audit work of the Supreme Audit Office of the Slovak Republic focuses on the most relevant topics, and, in particular, on the risks in the use of public resources that jeopardise the attainment of public policy objectives. The significance of the outcomes of such audits will justify their discussion in Parliament, by its committees or the Government, and the adoption of adequate remedial measures to promote better governance.
Mission: The mission of the Supreme Audit Office of the Slovak Republic is to help the Parliament of the Slovak Republic, the Government of the Slovak Republic and other interested parties to fulfil their tasks in the best possible way through objective and comprehensible audit outputs, with the aim of ensuring efficient, economical and effective use of public resources intended to achieve public policy objectives, and thus contribute to building a well-managed society.
Values: The Supreme Audit Office of the Slovak Republic respects and recognises the values defined by INTOSAI – independence, integrity, professionalism, efficiency, credibility, inclusiveness, cooperation and innovation. The SAO SR auditors espouse the values set out in the ISSAI International Auditing Standards and in the Code of Ethics. For the upcoming period, the Supreme Audit Office of the Slovak Republic defines independence, objectivity and efficiency as its key values which encompass the values of integrity, credibility, inclusiveness, cooperation and innovation.
GENERAL INFORMATION
— LEGAL BASIS
MANDATE
The Supreme Audit Office of the Slovak Republic (SAO) audits the management of the funds and property of the state, local authorities and the European Union. It also audits state revenue and ensures that customs and tax are correctly collected.
In carrying out its audits, the SAO has the right of access to all premises and documents deemed necessary to carry out the audit.
In addition to its own audit activities, upon request by the National Bank of Slovakia the SAO participates in the process of proposing the independent external auditor for the audit of the final accounts of the National Bank of Slovakia.
KEY LEGISLATION
- Articles 60-63 of Constitution of the Slovak Republic (1992);
- Act No 39/1993 on the SAO of the Slovak Republic.
AUDITED ENTITIES
The SAO audits:
- government bodies;
- ministries: 14;
- central state administration bodies;
- public institutions;
- legal entities founded by central government authorities or other state administration agencies;
- local government bodies and higher territorial units, their budget-funded organisations and legal entities incorporated into them;
- state special-purpose units; and
- private individuals and legal entities that receive national, public, European, and other foreign funds.
— STRUCTURE
TYPE OF SAI
A Westminster-type (monocratic) structure with no jurisdictional function.
PLACE OF THE SAI IN GOVERNMENT SYSTEM
The SAO is an independent state body.
RELATIONSHIP WITH THE PARLIAMENT / GOVERNMENT
The SAO submits a yearly summary report on the results of all audits to Parliament. It also submits complete audit reports to relevant Parliament committees.
On the basis of a resolution by Parliament, the SAO may be ordered to carry out a specific audit within its remit. The SAO is obliged to perform such an audit.
The SAO provides opinions on the proposals for the state budget and the final state accounts of the Slovak Republic and submits them to the Parliament.
The President and two Vice-Presidents are elected and recalled by the Parliament.
— ORGANISATION
HEAD
GOVERNING BODY
The SAO is governed by the President as a statutory body supported by two Vice-Presidents.
TERM OF OFFICE
The tenure of the Vice-Presidents is seven years, renewable once.
SELECTION METHOD
The Vice-Presidents are elected by the Members of the National Council via secret ballot.
ORGANISATIONAL STRUCTURE
The SAO headquarters in Bratislava consists of an audit section and the Office of the President, which provide support services. There are also seven regional branches located in regional centres that audit the self-governing regional, district and local municipalities.
— RESOURCES
STAFF
- Number: 291 (2021) (77 % in audit)
- Gender balance: ♂ 38 %; ♀ 62 %. Average age: 49
BUDGET
- 13.6 million euros (2022)
- 0.04 % of total government expenditure
AUDIT WORK
— PLANNING THE AUDIT WORK
The SAO plans its audit work in annual audit plans, which the Advisory Board approves based on a three-year framework plan.
The list of audits is mainly compiled based on an analysis of risks, the SAO’s strategic objectives and suggestions from the public.
— AUDIT METHODS
The SAO carries out three principal types of audit:
- financial audits;
- compliance audits; and
- performance audits.
Based on the results of an audit, the SAO sends a draft report to the audited entity, which may then express an opinion, and this will be included in the final report in the form of an amendment to the report.
OUTPUT
— REPORTS AND OTHER PUBLICATIONS
The SAO publishes:
- an annual report;
- financial audit reports;
- compliance audit reports;
- performance audit reports; and
- a summary report on the results of all audits.
— DISSEMINATION ACTIVITIES
The SAO sends all of its audit reports to the audited entity and to Parliament and its respective committees. The SAO informs the President of the Republic, the Prime Minister and the Speaker of the Parliament on substantial findings.
In addition, a summary of the final report is published on the SAO’s website.
— COOPERATION WITH OTHERS
The SAO cooperates with many institutions at national and international level.
National partners are universities, public authorities like the General Prosecutor’s Office, the Chamber of Auditors, the Antimonopoly Office of the Slovak Republic, and the Office for Public Procurement, among others.
The aim of the SAO’s national and international cooperation activities is to contribute to the development of methodologies and the quality of work and thus also towards improved implementation of the SAO’s mandate within the Slovak Republic.
SLOVENIA
RAČUNSKO SODIŠČE REPUBLIKE SLOVENIJE

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Since 1994 Website: www.rs-rs.si |
Mission statement:
Watching over public money
GENERAL INFORMATION
— LEGAL BASIS
MANDATE
The Court of Audit of the Republic of Slovenia (CoA) supervises the state accounts, the state budget and all public revenue and expenditure.
KEY LEGISLATION
- Constitution (1991) of the Republic of Slovenia: Articles 150 and 151
- Court of Audit Act
The acts under which the CoA exercises its powers may not be challenged in a court of law or before other state authorities.
AUDITED ENTITIES
The CoA audits:
- any legal entity governed by public law or a unit thereof;
-
any legal entity governed by private law that:
- has received aid from the budget of the European Union, the state budget or the budget of a local authority;
- is a concession-holder; or
- is a company, bank or insurance company in which the state or a local authority has a majority stake;
-
natural persons who:
- have received aid from the budget of the European Union, the state budget or the budget of a local authority; or
- are carrying out a public service or securing public goods on the basis of a concession.
— STRUCTURE
TYPE OF SAI
A distinct model, headed by a President and auditing at central, regional, and local level with no jurisdictional powers.
PLACE OF THE SAI IN GOVERNMENT SYSTEM
The CoA is independent in the performance of its duties and bound by the Constitution and other laws. Its Members are appointed by the National Assembly.
RELATIONSHIP WITH THE PARLIAMENT / GOVERNMENT
The CoA sends all its audit reports to the National Assembly, to which it also submits an annual activity report.
In determining which audits to carry out in a given calendar year, the CoA considers proposals made by members and working bodies of the National Assembly, central government, ministries and local community bodies. It must consider at least five proposals from the National Assembly, including at least two from opposition members and two from parliamentary working bodies.
The National Assembly appoints an external auditor to audit the CoA’s financial statements.
— ORGANISATION
HEAD
GOVERNING BODY
The CoA is governed by a senate consisting of the President and two vice-presidents.
TERM OF OFFICE
9 years, renewable.
SELECTION METHOD
The National Assembly appoints the vice-presidents of the CoA by absolute majority vote on a proposal from the President of the Republic.
ORGANISATIONAL STRUCTURE
As State Auditor General, the President represents the CoA and is responsible for its operations. The first vice-president assumes authority in the absence of the President and, together with the second vice-president, by authorisation of the President, discharges the tasks of State Auditor General. Departments are headed by supreme state auditors and organised by area of public sector activity. One department specialises in performance and IT audits.
The President and vice-presidents form the Senate, which is the highest governing body. The Senate adopts the CoA’s rules of procedure by agreement with the National Assembly, and decides on the most pressing audits and strategic issues.
— RESOURCES
STAFF
- Number: 130 FTEs (March 2022) (67.7 % in audit)
- Gender balance: ♂ 27.7 %; ♀ 72.3 %. Average age: 50 years
BUDGET
- €7.49 million (2022)
- 0.054 % of total state budget
AUDIT WORK
— PLANNING THE AUDIT WORK
The CoA adopts its work programme independently, and this remains confidential. The CoA must select at least five audit proposals submitted by the National Assembly.
— AUDIT METHODS
The CoA carries out different types of audits:
- performance audits on the effectiveness, efficiency and economy of the operations of its auditees in achieving set goals and programmes; these are selected on the basis of criteria such as their potential contribution to better financial management, public interest, the risk of poor performance and irregularities;
- financial and compliance audits on the reliability of the annual accounts and the legality and regularity of underlying transactions (a statement of assurance), and assessments of whether the systems and transactions in specific budgetary areas comply with the applicable rules and regulations.
Audits are often a combination of these two audit types.
OUTPUT
— REPORTS AND OTHER PUBLICATIONS
The CoA publishes:
- audit reports and post-audit reports;
- an annual activity report;
- opinions;
- selected responses to requests for comment.
— DISSEMINATION ACTIVITIES
The CoA submits its annual activity report to the Speaker of the National Assembly. The report is then discussed by the Committee for Public Finance Control in a session that is open to journalists and other media representatives.
All audit reports and post-audit reports are published on the CoA’s website one day after they are formally adopted and submitted to the auditee(s) and the National Assembly.
— COOPERATION WITH OTHERS
The primary focus of the CoA is to provide objective and reliable information on public finance spending, with the aim of facilitating better management and delivery of public services. To this end, it cooperates with various entities across the public domain and maintains close working relations with the National Assembly and its committees. To promote good management and disseminate its findings more widely, it often takes part in events organised by professional associations or public bodies.
SPAIN
TRIBUNAL DE CUENTAS

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Since 1978 First established 1851 Website: www.tcu.es |
Mission statement:
To exercise the supreme audit function and accounting jurisdiction in Spain under the terms established by the Spanish Constitution and Spanish Law.
GENERAL INFORMATION
— LEGAL BASIS
MANDATE
The Tribunal de Cuentas (TCU) audits, on an external, continuous and ex post basis, financial and economic activity in the public sector, the annual accounts of political parties that receive subsidies for operating expenses, and electoral processes (audit function). It also assesses the accounting responsibility of those who manage public funds and assets (jurisdictional function), and has a sanctioning function in respect of political parties, as well as a limited advisory function.
Its jurisdiction extends throughout the national territory of Spain.
KEY LEGISLATION
- Spanish Constitution (1978), sections 136 and 153 d;
- 2/1982 TCU Organic Act;
- 7/1988 TCU Functioning Act;
- 8/2007 Financing of Political Parties Organic Act;
- 5/1985 General Electoral System Organic Act.
AUDITED ENTITIES
The TCU audits:
-
State public sector, including:
- the General State Administration (including 22 ministries and cabinet office);
- State public-sector institutions, comprising 447 entities:
- 212 public administrative bodies (47.4%)
- 199 public businesses (44.5%)
- 36 public foundations (8.1%)
-
the regional public sector: the 17 Autonomous Regions and two Autonomous Cities, comprising approximately 1 331 entities:
- 427 public administrative bodies (32.1%)
- 491 public businesses (36.9%)
- 413 public foundations (31.0%)
- the local public sector: comprising 12 924 entities;
- political parties: parties with parliamentary representation (22 political parties) and others.
— STRUCTURE
TYPE OF SAI
A court with a jurisdictional function.
PLACE OF THE SAI IN THE GOVERNMENT SYSTEM
The TCU is the supreme audit institution in Spain. It is responsible for auditing the accounts and the financial and economic management of the State and the public sector, the annual accounts of political parties that receive subsidies for operating expenses, and the accounts of electoral processes.
RELATIONSHIP WITH THE PARLIAMENT/GOVERNMENT
RELATIONSHIP WITH THE SPANISH PARLIAMENT
The TCU is directly answerable to Parliament, without prejudice to its independent supervisory and jurisdictional duties, and performs its functions of examining and verifying the general accounts of the State by delegation. Parliament may propose audits to the TCU.
The TCU is in permanent liaison with Parliament through the Joint Congress-Senate Committee for relations with the TCU.
Once the Plenum has adopted the TCU’s audit programme, it is forwarded to the Joint Committee for relations with the TCU.
The results of audits (included in reports, memoranda, motions and notes approved by the Plenum of the TCU) are sent to the Spanish Parliament. The Joint Congress-Senate Committee on relations with the TCU, at a hearing with the President of the TCU, deliberates on each of the reports, memoranda, motions and notes, and takes the appropriate decisions.
The TCU may draw the Parliament’s attention to cases where those obliged to cooperate have failed to do so (without prejudice to other actions covered by law).
RELATIONSHIP WITH THE GOVERNMENT
The TCU is independent in the exercise of its functions.
Once approved, its audit report is forwarded to the national government, the Governing Councils of the Autonomous Regions or the plenary sessions of local authorities, as appropriate.
— ORGANISATION
HEAD
GOVERNING BODY
The TCU is governed by the Plenum, a collegiate body made up of 12 Counsellors (one of whom is the President) and the TCU’s Chief Prosecutor.
In addition, the TCU has a Management Board, consisting of the President of the TCU and the heads of the TCU’s audit and prosecution sections. It is responsible for relations with Parliament, HR matters, and work planning. It exercises disciplinary powers over cases of gross misconduct, and develops and proposes items for the agenda of the Plenum.
TERM OF OFFICE
Counsellors: nine years, renewable. They have the status of judges, are independent and cannot be removed.
The Chief Prosecutor: five years, renewable.
SELECTION METHOD
Counsellors are appointed by the Spanish Parliament (six by Congress and six by the Senate, by a three-fifths majority vote in each house). The Chief Prosecutor is appointed by the Government.
ORGANISATIONAL STRUCTURE
The TCU’s Audit Section comprises eight departments. Five sector departments (covering financial and economic activity in the public sector), two territorial departments (one auditing the financial and economic activities of the Autonomous Regions and Autonomous Cities, and the other auditing the provincial and municipal entities), and a department that audits political parties.
— RESOURCES
STAFF
- Number: 735 FTEs (March 2022) (approx. 56 % in audit and 11 % for jurisdictional tasks)
- Gender balance: ♂ 38 %; ♀ 62 %. Average age: 54.49
BUDGET
- 75 million euros (2022), part of the General State Budget
- Allocation: approx. 86 % for staff remuneration
- 0.02 % of the total Government budget
AUDIT WORK
— PLANNING THE AUDIT WORK
The TCU plans its audit work in an annual programme, on the basis of its mid- and long-term planning. This annual audit programme is approved by the Plenum of the TCU, which forwards it to the Joint Congress-Senate Committee of the Spanish Parliament responsible for relations with the TCU.
The programme contains audits that must be carried out on the basis of the TCU’s legal mandate, the TCU’s own audit initiative, and audits proposed by the Spanish Parliament (and, if within their remit, the Legislative Assemblies of the Autonomous Regions). The Plenum may add, modify, suspend or cancel audit tasks during the year.
The annual programme is published on the TCU’s website.
— AUDIT METHODS
The TCU carries out:
- compliance audits to verify if the economic and financial management of the audited entity, activity or programme complies with the applicable legal and regulatory provisions;
- financial audits, which aim to give an opinion on the reliability of information supplied by the financial statements of an entity in terms of its relevance to the applicable principles, criteria and accounting standards; and
- performance audits, which aim to provide an assessment of all or part of the operations, management systems and procedures of the audited entity, programme or activity in terms of its economic and financial rationale, and if it adheres to the principles of sound management.
If different types of audit are combined, these can be:
- regularity audits, which focus on the objectives of compliance and financial audits; or
- comprehensive audits, which cover all the types of audit referred to above.
The TCU also carries out follow-up audits, which are targeted exclusively at verifying the degree of compliance with recommendations issued by the TCU in previous audit reports.
In addition, the TCU carries out horizontal audits, in which it audits several entities within the same public sub-sector, or different sub-sectors, with common characteristics and the same objectives and time range.
OUTPUT
— REPORTS AND OTHER PUBLICATIONS
The TCU produces the following reports and products, all of which must be approved by the Plenum:
- special reports, containing the results, conclusions and recommendations of the individual audits;
- an annual memorandum of performance, comprising a summary of the audit and jurisdictional activities the TCU carried out during the year and the main results;
- a final declaration on the general accounts of the State, which includes an opinion about the State’s financial management and its public sector;
- an annual audit report on the regional public sector;
- an annual audit report on the local public sector;
- motions containing proposals for measures which, in the TCU’s view, could improve the financial management of the public sector; and
- notes, which are documents which analyse a specific matter due to its particular importance or unique characteristics.
— DISSEMINATION ACTIVITIES
The results of the audits, once approved by the Plenum, are published on the TCU’s website and forwarded to the following recipients:
- the Spanish Parliament;
- the Legislative Assemblies of the Autonomous Regions; or
- the plenary sessions of local authorities, as appropriate.
They are also forwarded to the national government, the Governing Councils of the Autonomous Regions or the plenary sessions of local authorities, as appropriate.
Once it has been analysed by Parliament, the audit report, together with the resolution adopted by the Joint Committee, is published in the Official State Gazette (and, where appropriate, in the Official Gazette of the Autonomous Region).
The TCU also publishes press releases on its website to provide quick access to the latest information on its reports and documents.
In addition, a quarterly bulletin is published, containing information on TCU activity.
— COOPERATION WITH OTHERS
The TCU closely coordinates its activities with the Regional External Audit Bodies that have been created in some Autonomous Regions.
SWEDEN
RIKSREVISIONEN

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Since 2003 First established 1921 Website: www.riksrevisionen.se |
Mission statement:
To help promote the transparent and effective use of central government resources and an efficient public administration through independent audit of all central government activities.
The Swedish National Audit Office also fulfils tasks at national and international level, such as developing and promoting public audit. Furthermore, it strives to strengthen audit authorities in developing countries.
GENERAL INFORMATION
— LEGAL BASIS
MANDATE
The Swedish National Audit Office (NAO) is part of the parliamentary control structure and it is the only body that can audit all the state finances. By auditing the whole chain of executive power, it ensures that the Swedish Parliament (Riksdag) receives a coordinated and independent audit of state finances and government activities.
The NAO moreover represents Sweden in international audit-related contexts to promote and develop public audit, and has been commissioned by the Riksdag to cooperate with SAIs in developing countries to strengthen their skills and capacity in auditing.
KEY LEGISLATION
- The Instrument of Government (Constitution, 1809, replaced in 1974);
- Act on Audit of State Activities (2002);
- Act containing Instructions for the Swedish National Audit Office;
- Additional detailed legislation.
AUDITED ENTITIES
The NAO has the mandate to audit:
- the accounts of government, the government offices, the courts and all ministries and government agencies;
- the parliament’s administration and agencies;
- the Royal household and establishment;
- limited liability companies under state ownership or influence;
- the Swedish Inheritance trust funds and foundations created or managed partly or entirely by state authorities; and
- companies with more than 50 % state ownership.
Through its financial audits the NAO shall audit:
- all government accounts, including the government offices and government agencies, except the public pension funds (AP fonderna);
- the Parliament’s administration and ombudsmen, the Bank of Sweden (Riksbanken), and the Bank of Sweden’s Tercentenary Foundation; and
- The Royal Household and the administration of Royal Djurgården (area of the city of Stockholm).
Moreover, the NAO may appoint auditors to companies or foundations with over 50 % state ownership.
The NAO can also participate in audits of international organisations of which Sweden is a member.
— STRUCTURE
TYPE OF SAI
An audit office, independent of government, headed by an Auditor General.
PLACE OF THE SAI IN THE GOVERNMENT SYSTEM
The NAO is an independent organisation under the Swedish Parliament and part of the parliamentary control structure.
RELATIONSHIP WITH THE PARLIAMENT / GOVERNMENT
Parliament decides on the extent and focus of the NAO’s auditing activities as well as its yearly grants.
Parliament also assesses the efficiency of the NAO itself and annually appoints an external auditor to audit the NAO, as well as a parliamentary council for oversight and contact (Parliamentary Council of the Swedish National Audit Office).
The NAO submits its reports on financial audits to the government and those on performance audits to Parliament, which in turn passes them on to the government for their written opinion on the audit. The follow-up report is sent to the Parliament’s Standing committee on Finance.
If the NAO finds deficiencies, it reports them and usually issues recommendations. The entities in question are already consulted during the auditing process and must comment on questions. To carry out its work, the NAO has the right of access to all information.
— ORGANISATION
HEAD
ORGANISATIONAL STRUCTURE
The NAO is organised into a department for performance audit and one for financial audit.
In addition to this, there are five other departments, which are responsible for international relations, human resources, communication, legal services and management support.
Finally, the NAO has a Parliamentary and a Scientific Council, as well as a unit for Internal Audit.
— RESOURCES
STAFF
- Number: 307 FTEs (2022) (77 % in audit)
- Gender balance: ♂ 36 %; ♀ 64 %. Average age: 44
BUDGET
- 418.7 million SEK (40 million euros), of which 50 million SEK (4.8 million euros) for international development cooperation (2022)
- Approximately 0,04 % of the state’s total budget for 2022
AUDIT WORK
— PLANNING THE AUDIT WORK
Within the framework set by Parliament regarding the extent and focus of its audit work, the NAO decides independently which topics to audit.
The audit focus is based on an analysis of risks of material misstatement and the relative financial size of an auditee. However, if a small misstatement risks undermining trust in central government, it can be considered material.
Another audit focus is to promote development in general, where the public receives an effective return on its investments. For performance audits, additional criteria are considered such as the amount of added value, timing, and feasibility of an audit.
Apart from its own planning, the NAO is required to perform a financial audit annually on consolidated government accounts and agencies.
— AUDIT METHODS
The NAO conducts an annual financial audit, evaluating the correctness of financial statements, and performance audits, assessing the efficiency of operations. The NAO applies international standards and internal guidelines on auditing activities, communication, and ethical issues.
All reports undergo internal and external quality control assessments.
OUTPUT
— REPORTS AND OTHER PUBLICATIONS
The NAO publishes:
- an annual report;
- an annual audit report;
- audit reports from performance audit;
- audit opinions and reports from financial audit;
- interim financial audit opinions and reports; and
- an annual follow-up report.
— DISSEMINATION ACTIVITIES
The NAO publishes all its reports on its website and issues regular press releases about its work. It uses various communication channels including some social media.
It also publishes a newsletter for interested citizens and stakeholders.
— COOPERATION WITH OTHERS
The NAO carries out a wide range of international activities and represents Sweden in an international context. The NAO is also mandated by the Parliament to support, within the framework of Swedish assistance, the development of audit authorities in other countries.
The NAO has a specific budget allocation for international development, which contributes to transparency, democratic development and the strengthening of parliamentary control in the partner countries. This cooperation takes place both bilaterally and in regional projects. The activities must aim to increase the professional audit competence of the cooperation partner, individual capacity to use these skills and the ability to link the capacities of staff to efficient operations. The NAO can provide basic training on audit matters, further training in specialised areas, support in building quality assurance and quality control, and input in the context of strengthening the organisation’s capacities in leadership, strategic planning, communication and so on.
PHOTO CREDITS
ECA Source: © European Union 2018, source: European Court of Auditors. Architects of the buildings: Paul Noël (1988) and Jim Clemes (2004 & 2013).
AT Source: Rechnungshof. Portrait: © Achim Bieniek.
BE Source: Rekenhof / Cour des comptes / Rechnungshof. Architects of the building: Gustave Saintenoy and Clément Parent.
BG Source: Сметна палата на Република България.
CY Source: Eλεγκτική Υπηρεσία της Κυπριακής Δημοκρατίας. Architect of the building: Maratheftis-Yiannouris Architects Engineers.
CZ Source: Nejvyšší kontrolní úřad.
DE Source: Bundesrechnungshof. Architect of the building: Josef Trimborn.
DK Source: Rigsrevisionen. Portrait: Helga Theilgaard.
EE Source: Riigikontroll.
EL Source: Ελεγκτικό Συνέδριο. Architect of the building: Themis Kataskevastiki (public company).
ES Source: Tribunal de Cuentas. Architect of the building: Francisco Jareño y Alarcón. Portrait: David Corral.
FI Source: Valtiontalouden tarkastusvirasto. Architect of the building: Helin & Co Architects. Portrait: Lari Järnefelt / Felt Fotografi Oy.
FR Source: Tangopaso (Wikimedia Commons). Architect of the building: Constant Moyaux. Portrait: Émile Lombard, Cour des comptes.
HR Source: Državni ured za reviziju.
HU Source: Állami Számvevőszék. Architects of the building: Antal Skalnitzky Antal and Henrik Koch.
IE Source: Office of the Comptroller and Auditor General. Architect of the building: Scott Tallon Walker Architects.
IT Source: Corte dei conti.
LT Source: Valstybės Kontrolė. Architect of the building: Loreta Grikinienė.
LU Source: Cour des comptes. Architect of the building: Arlette Schneiders Architectes.
LV Source: Valsts kontrole. Architect of the building: Vizuālās Modelēšanas Studija Ltd, project manager Daiga Bikse and architect Daiga Levane.
MT Source: National Audit Office.
NL Source: Algemene Rekenkamer. Architect of the building: Aldo van Eyck.
PL Source: Najwyższa Izba Kontroli. Architect of the building: Antoni Dygat. Portrait: Marek Brzeziński/Creative Commons CC0 1.0.
PT Source: Tribunal de Contas. Architects of the building: Jorge Manuel Soares Costa and Fernando Silva.
RO Source: Curtea de Conturi a României.
SE Source: Riksrevisionen. Portrait: Frida Ström.
SI Source: Računsko sodišče Republike Slovenije. Architect of the building: Miroslav Gregorič. Portrait: Daniel Novakovič/STA.
SK Source: Najvyšší kontrolný úrad Slovenskej republiky. Architect of the building: Vladimir Dedecek.
CONTACT
GETTING IN TOUCH WITH THE ECA
EUROPEAN COURT OF AUDITORS
12, rue Alcide De Gasperi
1615 Luxembourg
LUXEMBOURG
Tel. +352 4398-1
Enquiries: eca.europa.eu/en/Pages/ContactForm.aspx
Website: eca.europa.eu
LinkedIn: EUAuditors
Twitter: @EUAuditors
Facebook: EUAuditors
Instagram: #EUAuditors
Youtube: @EUAuditors
FINDING INFORMATION ABOUT THE ECA
Website: eca.europa.eu
Transparency platform: https://www.eca.europa.eu/en/Pages/Transparency-portal-home.aspx
GETTING IN TOUCH WITH THE EU
In person
All over the European Union there are hundreds of Europe Direct Information Centres. You can find the address of the centre nearest you at: https://europa.eu/european-union/contact_en
On the phone or by e-mail
Europe Direct is a service that answers your questions about the European Union. You can contact this service
- by freephone: 00 800 6 7 8 9 10 11 (certain operators may charge for these calls),
- at the following standard number: +32 22999696 or
- by electronic mail via: https://europa.eu/european-union/contact_en
FINDING INFORMATION ABOUT THE EU
Online
Information about the European Union in all the official languages of the EU is available on the Europa website at: https://europa.eu/european-union/index_en
EU publications
You can download or order free and priced EU publications : https://op.europa.eu/en/publications. Multiple copies of free publications may be obtained by contacting Europe Direct or your local information centre (see https://europa.eu/european-union/contact_en)
EU law and related documents
For access to legal information from the EU, including all EU law since 1951 in all the official language versions, go to EUR-Lex at: https://eur-lex.europa.eu
Open data from the EU
The EU Open Data Portal (https://europa.eu/european-union/contact_en) provides access to datasets from the EU. Data can be downloaded and reused for free, both for commercial and non-commercial purposes.
COPYRIGHT
© European Union, 2022
The reuse policy of the European Court of Auditors (ECA) is implemented by Decision of the European Court of Auditors No 6-2019 on the open data policy and the reuse of documents.
Unless otherwise indicated (e.g. in individual copyright notices), the ECA’s content owned by the EU is licensed under the Creative Commons Attribution 4.0 International (CC BY 4.0) licence. This means that reuse is allowed, provided appropriate credit is given and changes are indicated. The reuser must not distort the original meaning or message of the documents. The ECA shall not be liable for any consequences of reuse.
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Luxembourg: Publications Office of the European Union, 2022
HTML | ISBN 978-92-847-8867-5 | doi:10.2865/449163 | QJ-04-22-060-EN-Q |