Public audit in the European Union : the handbook on supreme audit institutions in the EU and its Member States : 2019 edition.
Date: 2019-08-16
Institutions: European Court of Auditors
Subjects: EU Member State, European Court of Auditors, audit, auditing, public accounting, public administration, public institution, user guide

EUROPEAN COURT OF AUDITORS

PUBLIC AUDIT 
IN THE EUROPEAN UNION
The Handbook on Supreme Audit Institutions 
in the EU and its Member States

2019 EDITION

PUBLIC AUDIT   
IN THE EUROPEAN UNION

2019 EDITION

TABLE OF CONTENTS

PREFACE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

SUPREME AUDIT INSTITUTIONS IN THE EU  
AND ITS MEMBER STATES — AN OVERVIEW . . . . . . . . . . . . . . . . . . . . . . . . . . 4

FACTSHEETS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22

EUROPEAN UNION EUROPEAN COURT OF AUDITORS  . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23

AUSTRIA RECHNUNGSHOF   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31

BELGIUM REKENHOF / COUR DES COMPTES / RECHNUNGSHOF  . . . . . . . . . . . . . . . . . . 39

BULGARIA СМЕТНА ПАЛАТА НА РЕПУБЛИКА БЪЛГАРИЯ. . . . . . . . . . . . . . . . . . . . . . . . . 46

CROATIA DRŽAVNI URED ZA REVIZIJU . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54

CYPRUS EΛΕΓΚΤΙΚΗ ΥΠΗΡΕΣΙΑ ΤΗΣ ΚΥΠΡΙΑΚΗΣ ΔΗΜΟΚΡΑΤΙΑΣ . . . . . . . . . . . . . . . . . . 60

CZECH REPUBLIC NEJVYŠŠÍ KONTROLNÍ ÚŘAD . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 66

DENMARK RIGSREVISIONEN. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 74

ESTONIA RIIGIKONTROLL  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 81

FINLAND VALTIONTALOUDEN TARKASTUSVIRASTO. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 87

FRANCE COUR DES COMPTES . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 94

GERMANY BUNDESRECHNUNGSHOF. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .101

GREECE ΕΛΕΓΚΤΙΚΟ ΣΥΝΕΔΡΙΟ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .107

HUNGARY ÁLLAMI SZÁMVEVŐSZÉK. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .114

IRELAND OFFICE OF THE COMPTROLLER AND AUDITOR GENERAL. . . . . . . . . . . . . . .121

ITALY CORTE DEI CONTI . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .127

LATVIA VALSTS KONTROLE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .134

LITHUANIA VALSTYBĖS KONTROLĖ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .141

LUXEMBOURG COUR DES COMPTES. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .148

MALTA NATIONAL AUDIT OFFICE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .154

NETHERLANDS ALGEMENE REKENKAMER . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .161

POLAND NAJWYŻSZA IZBA KONTROLI . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .167

PORTUGAL TRIBUNAL DE CONTAS  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .175

ROMANIA CURTEA DE CONTURI A ROMÂNIEI. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .182

SLOVAKIA NAJVYŠŠÍ KONTROLNÝ ÚRAD SLOVENSKEJ REPUBLIKY . . . . . . . . . . . . . . .189

SLOVENIA RAČUNSKO SODIŠČE REPUBLIKE SLOVENIJE . . . . . . . . . . . . . . . . . . . . . . . . . .195

SPAIN TRIBUNAL DE CUENTAS  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .202

SWEDEN RIKSREVISIONEN  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .209

UNITED KINGDOM NATIONAL AUDIT OFFICE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .216

PUBLIC AUDIT IN THE EUROPEAN UNION

PREFACE

3

This first edition of Public Audit in the European Union provides 
information on the work and role of supreme audit institutions across all 
EU Member States and at Union level, illustrating their contribution to 
the effective functioning of our democracies.

With this handbook, we aim to provide an overview of the mandate, 
status, organisation, work and output of the 29 supreme audit institutions 
of the EU and its Member States and illustrate the differences and 
similarities between them. Other public audit bodies set up in some 
Member States, such as regional or provincial ones, are not included in 
this publication.

We prepared this publication bearing in mind the assignment that was 
given to us, as the European Court of Auditors, in Article 287(3) of the 
Treaty on the Functioning of the European Union (TFEU), namely to 
cooperate with the supreme audit institutions of the EU Member States 
“in a spirit of trust while maintaining our independence”.

The information was collected 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 handbook attracts the interest of auditors, 
policymakers and legislators across the EU and beyond. 

SUPREME AUDIT INSTITUTIONS  
IN THE EU  
AND ITS MEMBER STATES  

AN OVERVIEW

PUBLIC AUDIT IN THE EUROPEAN UNION5

INTRODUCTION

Public  scrutiny  is  an  integral  part  of  democratic  systems.  All  28  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 independently investigate 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 29 SAIs in the EU and its Member States, 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.

PUBLIC AUDIT IN THE EUROPEAN UNION6

PUBLIC AUDIT IN THE EUROPEAN UNION

THE EU AND ITS MEMBER STATES

The  EU  has  been  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 acceded to the Union (in 1995, 2004, 2007 and 2013). Currently, 
the EU comprises 28 Member States.

MEMBER STATES IN 1993

Belgium, Denmark, France, Germany, Greece, Ireland, Italy, 
Luxemburg, Netherlands, Portugal, Spain, United Kingdom 

Member states 
in 1993

1995 
1995 ENLARGEMENT
enlargement

2004 
enlargement

2007 
Austria, Finland, Sweden
enlargement

2013 
enlargement

2004 ENLARGEMENT

1995 
enlargement
2004 
enlargement

2004 
enlargement
2007 
enlargement

2007 
enlargement
2013 
enlargement

2007 ENLARGEMENT

Bulgaria, Romania

Cyprus, Czech Republic, Estonia, Hungary, Latvia, Lithuania, 
Malta, Poland, Slovakia, Slovenia

2013 
enlargement

2013 ENLARGEMENT

2013 
enlargement

2007 
enlargement
2013 
enlargement

Croatia

Member states 

in 1993

1995 

Member states 

in 1993

1995 

2004 

enlargement

Member states 

in 1993

enlargement

enlargement

Member states 
in 1993
1995 
enlargement

2004 
enlargement
2007 
enlargement

7

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 tradition. 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  on  the 
relationship between the SAI and its national parliament.

SAI GOVERNANCE

Governing body/
Head of SAI

President

General Assembly

AUSTRIA 
Rechnungshof

BELGIUM 
Rekenhof  
Cour des comptes 
Rechnungshof

BULGARIA
Сметна палата на 
Република България

President and
two Vice-Presidents

CROATIA
Državni ured za reviziju

Auditor General

CYPRUS
Eλεγκτική Υπηρεσία 
της Κυπριακής 
Δημοκρατίας

Auditor General

CZECH REPUBLIC
Nejvyšší kontrolní úřad

Board

DENMARK
Rigsrevisionen

ESTONIA
Riigikontroll

FINLAND 
Valtiontalouden 
tarkastusvirasto

Auditor General

Auditor General

Auditor General

Tenure (years)

Number
of people in 
governing 
body

1

12

3

1

1

17

1

1

1

12 (non-renewable)

6 (renewable)

President: 7 (non-renewable)
Vice-Presidents: 7 (renewable)

8 (renewable)

Unlimited until statutory 
retirement age

President & Vice-President:
9 (renewable)
Members: unlimited until 
statutory retirement age

6 (renewable once for a four-year 
period)

5 (renewable)

6 (renewable)

>

SUPREME AUDIT INSTITUTIONS IN THE EU AND ITS MEMBER STATES – AN OVERVIEW8

Governing body/
Head of SAI

Tenure (years)

Number
of people in 
governing 
body

FRANCE 
Cour des comptes

First President 
and 6 Presidents 
of chambers

GERMANY 
Bundesrechnungshof

President, Senate (Board)

GREECE 
Ελεγκτικό Συνέδριο

Plenum

HUNGARY 
Állami Számvevőszék

President

IRELAND
Office of the 
Comptroller and 
Auditor General

ITALY 
Corte dei conti

LATVIA
Latvijas Republikas 
Valsts kontrole

LITHUANIA
Valstybės Kontrolė

Comptroller and Auditor 
General

President

Council, Auditor General

Auditor General

LUXEMBOURG
Cour des comptes

President, Vice-President 
and three counsellors

MALTA
National Audit Office

Auditor General

NETHERLANDS
Algemene Rekenkamer

Board

POLAND
Najwyższa Izba Kontroli

President and (in some 
cases) Collegiate body

PORTUGAL
Tribunal de Contas

ROMANIA
Curtea de Conturi a 
României

President and Plenary

Plenum

SLOVAKIA
Najvyšší kontrolný úrad 
Slovenskej republiky

President

SLOVENIA
Računsko sodišče 
Republike Slovenije

Senate

7

16

42

1

1

1

7

1

5

1

3

18

19

18

1

3

Unlimited until statutory 
retirement age

President: 12 (non-renewable)
Directors: unlimited until statutory 
retirement age

President: 4 (non-renewable)
Members and Judges: unlimited 
until statutory retirement age.

12 (renewable)

Unlimited until statutory 
retirement age

Unlimited until statutory 
retirement age

4 (renewable for maximum  
two consecutive terms)

5 (renewable once)

6 (renewable)

5 (renewable once)

Unlimited until statutory 
retirement age

President: 6 (renewable once)
Collegiate body: 3 (renewable)

President: 4 (renewable)
Members: unlimited

9 (non-renewable)

7 (renewable once)

9 (renewable)

>

PUBLIC AUDIT IN THE EUROPEAN UNION9

Governing body/
Head of SAI

Tenure (years)

Number
of people in 
governing 
body

SPAIN 
Tribunal de Cuentas

Plenum

SWEDEN
Riksrevisionen

Auditors General

UNITED KINGDOM 
National Audit Office

Comptroller & Auditor 
General

European Court of 
Auditors

Collegiate body

13

3

1

28

President: 3 (renewable)
Other Counsellors: 9 (renewable)
Chief Prosecutor: 5 (renewable)

7 (non-renewable)

10 (non-renewable)

President: 3 (renewable)
Members: 6 (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 publically identify personal responsibilities and sanction individuals within 
the public service.

SUPREME AUDIT INSTITUTIONS IN THE EU AND ITS MEMBER STATES – AN OVERVIEW10

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

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

Jurisdictional 
function

Ex ante 
audit

Part of 
parliamentary 
oversight 
structure

●

●

●

●

●

●

●

>

●

PUBLIC AUDIT IN THE EUROPEAN UNION11

Jurisdictional 
function

Ex ante 
audit

Part of 
parliamentary 
oversight 
structure

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

UNITED KINGDOM  
National Audit Office

European Court  
of Auditors

●

●

●

●

●

●

●

●

●

●

●

●

●

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 

SUPREME AUDIT INSTITUTIONS IN THE EU AND ITS MEMBER STATES – AN OVERVIEW12

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 SAI’s president 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 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

Figures  on  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 17 000 people working for the 29 SAIs in the EU and its 
Member States. The SAIs of the four biggest EU Member States (Germany, France, UK, 
Italy, representing close to 280 million people) employ around 6 000 people, whereas 
the  SAIs  of  the  remaining  Member  States  (with  236  million  people)  employ  some  
11 000 people.

Generally speaking, the larger Western European SAIs are characterised by a lower 
proportion of female staff and a higher average age, while the staff of Eastern European 
SAIs tend to have a lower average age and be largely female.

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.

PUBLIC AUDIT IN THE EUROPEAN UNIONSAI STAFF AND BUDGET

2 658

Italy

Romania

Poland

Germany

European Court of Auditors

United Kingdom

1 638

1 585

1 163

Greece

France

Spain

Hungary

Belgium

Portugal

Czech Republic

Bulgaria

Sweden

Lithuania

Slovakia

Denmark

Croatia

Austria

Netherlands

Latvia

Ireland

Finland

Slovenia

Cyprus

Estonia

Malta

Luxembourg

13

Number of staﬀ

SAI budget
(million euros)

SAI budget per 
SAI staﬀ member 
(euro)

310

58

67

149

141

75

33.2

87.3

62

29.8

49.4

26.1

20.1

8.3

36.6

9.2

10.7

30

7.6

33.5

28.6

6.2

14

16

5.6

5.5

6

3.4

4.5

116 629

35 409

42 271

128 117

165 299

92 138

42 186

117 024

85 165

47 910

95 736

52 834

43 600

19 393

107 965

30 667

37 024

104 167

27 240

122 710

123 276

35 429

80 925

111 888

42 424

42 969

60 000

58 621

132 353

853

814

787

746

728

597

516

494

461

428

339

300

289

288

279

273

232

175

173

143

132

128

100

58

34

SUPREME AUDIT INSTITUTIONS IN THE EU AND ITS MEMBER STATES – AN OVERVIEW14

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 the accepted accounting standards and principles.

COMPLIANCE AUDITS verify if 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 for 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

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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

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SUPREME AUDIT INSTITUTIONS IN THE EU AND ITS MEMBER STATES – AN OVERVIEW 
 
 
 
 
 
16

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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

UNITED KINGDOM  
National Audit Office

European Court  
of Auditors

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PUBLIC AUDIT IN THE EUROPEAN UNION 
 
 
 
 
 
17

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

Monocratic 
(President/Auditor General/ Comptroller & Auditor General)

Collective 
(collegiate body)

Collegiate

SUPREME AUDIT INSTITUTIONS IN THE EU AND ITS MEMBER STATES – AN OVERVIEW18

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) laws on topics 
falling within their remit, such as financial management, either on their own initiative, 
or at the specific request of the legislature.

PUBLIC AUDIT IN THE EUROPEAN UNION19

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.

SUPREME AUDIT INSTITUTIONS IN THE EU AND ITS MEMBER STATES – AN OVERVIEW20

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.

PUBLIC AUDIT IN THE EUROPEAN UNION21

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) determining the international auditing standards (ISSAI) which state 
the basic prerequisites for SAIs and the fundamental principles in 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 2018, membership stands at 50 SAIs (the 
SAIs of 49 European States and the European Court of Auditors).

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  specialized  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.

SUPREME AUDIT INSTITUTIONS IN THE EU AND ITS MEMBER STATES – AN OVERVIEWPUBLIC AUDIT 
IN THE EUROPEAN UNION

FACTSHEETS

23

EUROPEAN UNION

EUROPEAN COURT 
OF AUDITORS

EUROPEAN
COURT
OF AUDITORS

Since 1977

Website: www.eca.europa.eu

Mission statement:
Mission statement:

To contribute to improving EU financial management, to promote 
accountability and transparency and to act as the independent 
guardian of the financial interests of the citizens of the EU.  
The European Court of Auditors warns of risks, provides assurance 
and indicates shortcomings and successes. It offers guidance to EU 
policymakers and legislators on how to improve the management 
of EU policies and programmes and ensure that Europe’s citizens 
know how their money is being spent.

PUBLIC AUDIT IN THE EUROPEAN UNION24

EUROPEAN UNION — EUROPEAN COURT OF AUDITORS

G E N E R A L   I N F O R M A T I O N

 — LEGAL BASIS

MANDATE

The European Court of Auditors (ECA) examines all revenue and expenditure 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 received and expenditure disbursed has been carried out 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 30 Directorates-General of the European Commission, the ECA audits:
 – the European Development Funds;
 – 41 EU agencies and executive agencies, 8 joint undertakings, and 2 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.

PUBLIC AUDIT IN THE EUROPEAN UNION

25

 — STRUCTURE

TYPE OF SAI

A collegiate structure with no jurisdictional function.

PLACE OF THE SAI IN 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 European 
Parliament (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 debate and is invited to participate in the EP’s plenary on 
the discharge. ECA Members are regularly invited to present relevant ECA reports to the 
CONT and other EP committees and working groups.
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.

26

EUROPEAN UNION — EUROPEAN COURT OF AUDITORS

G E N E R A L   I N F O R M A T I O N

 — ORGANISATION

HEAD

PRESIDENT

Klaus-Heiner Lehne took up office as President in October 2016.
TENURE

3 years, renewable.
SELECTION METHOD

Elected by the ECA Members from among their number.

GOVERNING BODY

Collegiate body of 28 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.
TENURE

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 
(AQC),  an  Administrative  Committee  and  a  Secretariat-General.  The  President,  each 
audit  chamber  and  the  AQC  are  all  supported  by  directorates,  to  which  audit  staff  are 
assigned.
The full college of 28 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.

27

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 full Court.
AUDIT QUALITY CONTROL COMMITTEE

The AQC 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  audit  support  services  (human  resources,  IT, 
translation, logistics, etc.).

PUBLIC AUDIT IN THE EUROPEAN UNION28

EUROPEAN UNION — EUROPEAN COURT OF AUDITORS

G E N E R A L   I N F O R M A T I O N

 — RESOURCES

STAFF

 – Number: 853 (2017) (of whom around 65 % are in audit)
 – Staff  come  from  all  EU  Member  States,  generally  recruited  through  EU-wide  open 

competitions.
 – Gender balance: 

 50 %; 

50 %

BUDGET

 – The ECA is financed by the general budget of the European Union.
 – 141 million euros (2017), all administrative expenditure.
 – The ECA’s budget represents less than 0.1 % of total EU spending and around 1.5 % of 

total administrative spending.

29

A U D I T   W O R K

 — 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’s committees 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 
(ISSAIs), which it applies to the specific EU context, and its own code of ethics.
It uses performance and compliance audit manuals as well as practical guidelines, which 
are published on the ECA website.

PUBLIC AUDIT IN THE EUROPEAN UNION30

EUROPEAN UNION — EUROPEAN COURT OF AUDITORS

O U T P U T

 — 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 laws with a significant impact on financial management 

– either at the request of another institution or on the ECA’s own initiative; and

 – review-based publications, such as: 

 ›

landscape  reviews  are  descriptive,  analytical  documents  on  complex,  large-scale 
policy areas or management issues, setting out accumulated audit experience and 
knowledge on the selected topic, often from a cross-cutting perspective;

 › briefing  papers  are  similar  in  nature  to  landscape  reviews  (descriptive,  analytical 
documents on policy or management issues), but address more focused topics; and
rapid case reviews present facts focusing on very specific issues or problems and, if 
necessary, may include an analysis to help understand those facts.

 ›

 — 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.

31

AUSTRIA

RECHNUNGSHOF 

Since 1948 
First established 1761

Website: www.rechnungshof.gv.at

Mission statement:

Independent, objective and at your service.

PUBLIC AUDIT IN THE EUROPEAN UNION32

AUSTRIA — RECHNUNGSHOF 

G E N E R A L   I N F O R M A T I O N

 — 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.

33

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).

PUBLIC AUDIT IN THE EUROPEAN UNION34

AUSTRIA — RECHNUNGSHOF 

G E N E R A L   I N F O R M A T I O N

 — 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.

35

 — ORGANISATION

HEAD

PRESIDENT

Margit Kraker was appointed on 1 July 2016.
TENURE

12 years, non-renewable.
SELECTION METHOD

The  ACA’s  President  is  elected  on  the  proposal  of  the  Main 
Committee of the national Parliament. Before taking office, he 
or she is sworn in by the Federal President.

The President of the ACA may not be a member of a general representative body or the 
European Parliament and may not have been a member of the Federal Government or a 
Provincial Government in the past five years.
With regard to accountability, the President of the ACA has the same status as members 
of  the  Federal  Government  or  members  of  the  Provincial  Government  concerned, 
depending on whether the ACA acts as executive officer of the national Parliament or of 
a provincial one.

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.

PUBLIC AUDIT IN THE EUROPEAN UNION36

AUSTRIA — RECHNUNGSHOF 

G E N E R A L   I N F O R M A T I O N

 — RESOURCES

STAFF

 – Number: 273 (approx. 81 % in audit)
 – Gender balance: 

 52 %; 

48 %. Average age: 48

BUDGET

 – 33.5 million euros (2018)
 – 0.04 % of total Government budget

37

A U D I T   W O R K

 — 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.

PUBLIC AUDIT IN THE EUROPEAN UNION38

AUSTRIA — RECHNUNGSHOF 

O U T P U T

 — 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.

39

BELGIUM

REKENHOF / 
COUR DES COMPTES / 
RECHNUNGSHOF

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 in a contradictory manner useful and reliable information, 
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. In doing so, it relies on an organisation 
that complies with the requirements of expertise, integrity and motivation. The 
Belgian Court of Audit takes account of the 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:
https://www.ccrek.be/NL/Voorstelling/VisieEnWaarden.html

PUBLIC AUDIT IN THE EUROPEAN UNION40

BELGIUM — REKENHOF / COUR DES COMPTES / RECHNUNGSHOF

G E N E R A L   I N F O R M A T I O N

 — LEGAL BASIS

MANDATE

The Belgian Court of Audit (BCA) reviews revenue and expenditure and the implementation 
of policy by the executive power. The BCA also holds 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: Article 180 (1831);
 – 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: 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 organisations mentioned above.
The audit of municipalities falls outside the scope of its powers.

41

 — STRUCTURE

TYPE OF SAI

A court / college with a jurisdictional function.

PLACE OF THE SAI IN GOVERNMENT SYSTEM

The BCA is an independent institution at the same level as the Belgian Parliament.

RELATIONSHIP WITH THE PARLIAMENT / GOVERNMENT

PARLIAMENTARY PROCEDURES FOR SAI REPORTS

Hearings are held to which the auditee or other appropriate people are invited to provide 
clarification  or  further  information.  Debates  on  SAI  reports  are  held  in  the  relevant 
Parliamentary committees. Representatives of the BCA such as its members, directors, 
supervisors  and  auditors,  present  the  audit  results  to  the  committees.  Members  of 
Parlament can ask questions. Parliamentary documents produced as outcomes of debates 
on SAI reports are written by the Parliamentary staff who support the committees.
The federal or the regional parliaments discuss and approve the federal or regional general 
account act by granting discharge.
AUDITS ON PARLIAMENT’S REQUEST

The federal and regional parliaments may ask the BCA to carry out audits on the legality 
and regularity of some expenditure programmes and financial audits in the departments 
and bodies subject to the BCA’s jurisdiction.
The federal and regional parliaments may ask the BCA to carry out management audits in 
the departments and bodies subject to the BCA’s jurisdiction.

PUBLIC AUDIT IN THE EUROPEAN UNION42

BELGIUM — REKENHOF / COUR DES COMPTES / RECHNUNGSHOF

G E N E R A L   I N F O R M A T I O N

 — ORGANISATION

HEAD

SENIOR PRESIDENT

Philippe Roland was appointed on 21 December 2009.
TENURE

Same as tenure of Governing Body.
SELECTION METHOD

The Senior President is elected by the House of Representatives.

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  councillors  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”.
TENURE

6 years, renewable.
SELECTION METHOD

The members of the BCA are elected by the House of Representatives.
ORGANISATIONAL STRUCTURE

The  BCA’s  services  are  subdivided  into  three  sectors,  which  together  comprise  ten 
directorates, each headed by a senior auditor-director.
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  concerning  the 
Flemish  Community,  the  Flemish  Region,  the  provinces  in  this  Region  and  the  public 
service institutions related to them.

43

 — RESOURCES

STAFF (2017)

 – Number: 516 (approx. 69 % in audit)
 – Gender balance: 

 61 %; 

39 %. Average age: 47

BUDGET

 – The BCA is financed by the federal state budget.
 – 49.4 million euros (2017), all administrative expenditure
 – < 0.01 % of total general government expenditure (2017)

PUBLIC AUDIT IN THE EUROPEAN UNION44

BELGIUM — REKENHOF / COUR DES COMPTES / RECHNUNGSHOF

A U D I T   W O R K

 — PLANNING OF THE AUDIT WORK

The BCA plans its work on three levels:
 – a multiannual strategic plan;
 – operational plans;
 – annual management plans.

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  accordance  with  the  international  auditing  standards 
(ISSAIs).

45

O U T P U T

 — 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

NATIONAL ACTIVITIES

Within the federal state public services, the Walloon Region and the French Community, 
the  BCA  cooperates  with  the  internal  audit  departments  in  an  informal  way  and  no 
agreement  has  been  signed.  Within  the  Flemish  Community  public  sector,  the  BCA 
has  concluded  formal  agreements  with  the  Internal  Audit  Agency  and  the  Institute  of 
Registered Auditors (IBR-IRE) on financial audit in Flanders.

INTERNATIONAL ACTIVITIES

AISCCUF 

Since 1994 the BCA has been treasurer of the Association of French-speaking Supreme 
Audit  Institutions  (“Association  des  institutions  supérieures  de  contrôle  des  finances 
publiques ayant en commun l’usage du français” – Aisccuf).
AUDIT OF INTERNATIONAL ORGANISATIONS

A councillor of the BCA chairs the OCCAr (Organisation for Joint Armament Cooperation) 
board of external auditors and audits the Airbus A400M programme.
FOREIGN DELEGATIONS

The BCA receives foreign delegations on professional visits or short-term training on the 
BCA’s mission, organisation and audit methods.

PUBLIC AUDIT IN THE EUROPEAN UNION46

BULGARIA — СМЕТНА ПАЛАТА НА РЕПУБЛИКА БЪЛГАРИЯ

BULGARIA

СМЕТНА ПАЛАТА НА 
РЕПУБЛИКА БЪЛГАРИЯ

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.

47

G E N E R A L   I N F O R M A T I O N

 — 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 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;

PUBLIC AUDIT IN THE EUROPEAN UNION48

BULGARIA — СМЕТНА ПАЛАТА НА РЕПУБЛИКА БЪЛГАРИЯ

 – 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 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.

49

G E N E R A L   I N F O R M A T I O N

 — ORGANISATION

HEAD

PRESIDENT

Tzvetan Tzvetkov was elected on 26 March 2015.
TENURE

7 years, non-renewable.
SELECTION METHOD

The President of the NAO is elected by the Parliament.

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.
TENURE

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.

PUBLIC AUDIT IN THE EUROPEAN UNION50

BULGARIA — СМЕТНА ПАЛАТА НА РЕПУБЛИКА БЪЛГАРИЯ

 — RESOURCES

STAFF (2018)

 – Number: 428 (75 % in audit)
 – Gender balance: 

 26 %; 

74 %. Average age: 47

BUDGET

 – The NAO is financed from the national budget.
 – 8.3 million euros (2017)
 – 0.146 % of total government budget

51

A U D I T   W O R K

 — PLANNING OF 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.

PUBLIC AUDIT IN THE EUROPEAN UNION52

BULGARIA — СМЕТНА ПАЛАТА НА РЕПУБЛИКА БЪЛГАРИЯ

O U T P U T

 — 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.

53

O U T P U T

 — 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.

PUBLIC AUDIT IN THE EUROPEAN UNION54

CROATIA — DRŽAVNI URED ZA REVIZIJU

CROATIA

DRŽAVNI URED ZA 
REVIZIJU

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.

Mission statement:55

G E N E R A L   I N F O R M A T I O N

 — LEGAL BASIS

MANDATE

The State Audit Office (SAO) performs audits of income and expense, assets and liabilities, 
financial statements, financial transactions and programs, 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 
programs 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.

PUBLIC AUDIT IN THE EUROPEAN UNION56

CROATIA — DRŽAVNI URED ZA REVIZIJU

 — 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.

57

G E N E R A L   I N F O R M A T I O N

 — ORGANISATION

HEAD

AUDITOR GENERAL

Ivan Klešić was appointed on 10 December 2010 and re-appointed 
on 3 December 2018.
TENURE

8 years, renewable.
SELECTION METHOD

The Auditor General is appointed by the Croatian parliament 
on  the  basis  of  the  proposal  of  the  Election,  Appointments 
and Administrative Affairs Committee and the opinion of the 
Finance and State Budget Committee.

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 (2017)

 – Number: 279 (84 % in audit)
 – Gender balance: 

 25 %; 

75 %. Average age: 48

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.

 – 7.6 million euros (2017)
 – 0.034 % of the total state budget (2017)

PUBLIC AUDIT IN THE EUROPEAN UNION58

CROATIA — DRŽAVNI URED ZA REVIZIJU

A U D I T   W O R K

 — PLANNING OF THE AUDIT WORK

The SAO plans and performs its audits independently according to its Annual Programme 
and Work Plan. Parliament can request to include audits 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  (unrealised 

recommendations, 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.

59

O U T P U T

 — 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.

PUBLIC AUDIT IN THE EUROPEAN UNION60

CYPRUS — EΛΕΓΚΤΙΚΗ ΥΠΗΡΕΣΙΑ ΤΗΣ ΚΥΠΡΙΑΚΗΣ ΔΗΜΟΚΡΑΤΙΑΣ

CYPRUS

EΛΕΓΚΤΙΚΗ ΥΠΗΡΕΣΙΑ 
ΤΗΣ ΚΥΠΡΙΑΚΗΣ 
ΔΗΜΟΚΡΑΤΙΑΣ

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.

Mission statement:61

G E N E R A L   I N F O R M A T I O N

 — 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 under the 
authority 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 Financial Liability 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).

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.

PUBLIC AUDIT IN THE EUROPEAN UNION62

CYPRUS — EΛΕΓΚΤΙΚΗ ΥΠΗΡΕΣΙΑ ΤΗΣ ΚΥΠΡΙΑΚΗΣ ΔΗΜΟΚΡΑΤΙΑΣ

 — 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 Auditor General performs audits and submits annual reports to the President of the 
Republic of Cyprus and other audit reports to the auditees.
The AORC’s budget is subject to the approval of the council of ministers and the parliament.

63

G E N E R A L   I N F O R M A T I O N

 — ORGANISATION

HEAD

AUDITOR GENERAL

Odysseas Michaelides was appointed on 11 April 2014.
TENURE

Unlimited until the statutory retirement age of 65.
SELECTION METHOD

The  Auditor  General  is  appointed  by  the  President  of  the 
Republic.

GOVERNING BODY

The AORC is governed exclusively by the Auditor General; there is no further governing 
body.

ORGANISATIONAL STRUCTURE

The  AORC  is  divided  into  three  divisions,  each  headed  by  a  Director  of  Audit,  two  for 
financial,  compliance  and  performance  audits  and  one  for  technical  audits.  These 
comprise seven branches, which are divided into 13 Sections.
In addition to this, the AORC has a methodology and quality assurance unit and support 
functions such as administration and accounts.

 — RESOURCES

STAFF

 – Number: 128 (82 % in audit)
 – Gender balance: 

 34 %; 

66 %. Average age: 46

BUDGET

 – The AORC is financed from the central government budget;
 – 5.5 million euros (2018);
 – ca 91 % relates to staff costs; the remainder is allocated to operating expenses;
 – ca 0.07 % of total budgeted government expenditure.

PUBLIC AUDIT IN THE EUROPEAN UNION64

CYPRUS — EΛΕΓΚΤΙΚΗ ΥΠΗΡΕΣΙΑ ΤΗΣ ΚΥΠΡΙΑΚΗΣ ΔΗΜΟΚΡΑΤΙΑΣ

A U D I T   W O R K

 — PLANNING OF THE AUDIT WORK

The  AORC’s  sections  prepare  their  annual  work  programmes  individually.  There  is  no 
single annual audit plan for the AORC as a whole.
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;
 – 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  at  the  specific  request  of  the 
parliament, or of the police for assistance in investigating potentially criminal cases.

65

O U T P U T

 — REPORTS AND OTHER PUBLICATIONS

The AORC principally publishes:
 – an annual report, which primarily contains references to special audit reports issued 
during the year and expresses an opinion on the financial statements of the Republic 
of Cyprus; and

 – special  reports  issued  upon  completion  of  major  audits,  including  audits  of  public 
bodies, statutory bodies 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.

 — 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.

PUBLIC AUDIT IN THE EUROPEAN UNION66

CZECH REPUBLIC — NEJVYŠŠÍ KONTROLNÍ ÚŘAD

CZECH REPUBLIC

NEJVYŠŠÍ 
KONTROLNÍ ÚŘAD

Since 1993
First established 1919

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.

Mission statement:67

G E N E R A L   I N F O R M A T I O N

 — 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;
 – legal and natural persons (when they receive state funds); and
 – the financial management of the Czech National Bank in the area of expenditure on 

property acquisition and the bank’s operations.

PUBLIC AUDIT IN THE EUROPEAN UNION68

CZECH REPUBLIC — NEJVYŠŠÍ KONTROLNÍ ÚŘAD

 — 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 Czech Chamber of Deputies nominates the President and the Vice-President of the 
SAO.
The SAO submits its draft budget to the Chamber of Deputies, 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 Chamber of Deputies, 
the Senate, and the government.
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.

69

G E N E R A L   I N F O R M A T I O N

 — ORGANISATION

HEAD

PRESIDENT

Miloslav Kala was appointed on 22 March 2013.
TENURE

9 years, renewable (President and Vice-President).
SELECTION METHOD

The President and the Vice-President of the SAO are appointed 
by the President of the Republic on the proposal of the Chamber 
of Deputies.

GOVERNING BODY

Board of the SAO (consisting of the President, the Vice-President and 15 Members).
TENURE

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 and assumes his or 
her office upon submission.
SELECTION METHOD

The Chamber of Deputies elects the 15 Members at 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.

PUBLIC AUDIT IN THE EUROPEAN UNION 
70

CZECH REPUBLIC — NEJVYŠŠÍ KONTROLNÍ ÚŘAD

 — RESOURCES

STAFF

 – Number: 461 (approx. 70 % in audit)
 – Gender balance: 
Average age: 46

 38 %; 

62 % (

 51 %; 

49 % for management functions). 

BUDGET

 – The SAO’s expenditure is covered by the state budget of the Czech Republic.
 – 20.1 million euros (2017)
 – 0.04 % of total government budget

71

A U D I T   W O R K

 — PLANNING OF THE AUDIT WORK

The SAO plans its work in an annual audit plan, which is based on suggestions from the 
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 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 30 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.

PUBLIC AUDIT IN THE EUROPEAN UNION72

CZECH REPUBLIC — NEJVYŠŠÍ KONTROLNÍ ÚŘAD

O U T P U T

 — 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  an  overview  of  the  audits  and  audit  results  from 
the  past  year  and  information  about  the  SAO’s  cooperation  with  criminal  justice 
authorities, information provided to citizens, international cooperation activities, and 
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), 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 and other data.
Finally,  it  also  organises  events.  Its  first  public  administration  Hackathon  took  place 
in 2017 and was followed up by a second one in 2018.

73

O U T P U T

 — 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.
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.

PUBLIC AUDIT IN THE EUROPEAN UNION74

DENMARK — RIGSREVISIONEN

DENMARK

RIGSREVISIONEN

Since 1976

Website: www.rigsrevisionen.dk

Mission statement:

Rigsrevisionen examines whether government funds 
are used effectively, and as intended by the Danish 
Parliament (Folketing).

Mission statement:75

G E N E R A L   I N F O R M A T I O N

 — 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: 19 (as of June 2018);
 › government agencies: 131;

 – the accounts of institutions, associations or, foundations whose expenses or accounting 

deficits are covered 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.

PUBLIC AUDIT IN THE EUROPEAN UNION76

DENMARK — RIGSREVISIONEN

 — 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 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.

77

G E N E R A L   I N F O R M A T I O N

 — ORGANISATION

HEAD

AUDITOR GENERAL

Lone Strøm was appointed on 1 May 2012 and re-appointed in 
May 2018 for a four-year period.
TENURE

6 years, renewable once for a four-year period.
SELECTION METHOD

The Auditor General is appointed by the Speaker of the Danish 
Parliament,  upon  recommendation  by  the  Public  Accounts 
Committee and approval of the Standing Orders Committee 
of Parliament.

GOVERNING BODY

The  Auditor  General  heads  the  NAO,  assisted  by  an  advisory  body  consisting  of  four 
Assistant Auditors General and the Chief Counsel.
TENURE

Assistant Auditors General and Chief Counsel are not appointed for a fixed period.
SELECTION METHOD

The Auditor General appoints the Assistant Auditors General and Chief Counsel.

ORGANISATIONAL STRUCTURE

The  NAO  is  organised  into  four  departments,  each  headed  by  an  Assistant  Auditor 
General.

PUBLIC AUDIT IN THE EUROPEAN UNION78

DENMARK — RIGSREVISIONEN

 — RESOURCES

STAFF (AS OF END OF YEAR 2017)

 – Number: 288
 – Gender balance: 

 43 %; 

57 %

BUDGET

 – Approx. 30 million euros (2018)
 – 38 % of the NAO’s resources are allocated to major studies of specific areas (performance 

audits) and 62 % to the annual audit of the Danish government accounts (2017).

 – < 0.01 of total government expenditure

79

A U D I T   W O R K

 — PLANNING OF 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 based on 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 the auditees.
In addition to this, ministries are obliged to respond to NAO audit reports.

PUBLIC AUDIT IN THE EUROPEAN UNION80

DENMARK — RIGSREVISIONEN

O U T P U T

 — REPORTS AND OTHER PUBLICATIONS

The NAO publishes:
 – the Annual Report on the audit of the Danish government accounts;
 – major study reports on specific areas (approx. 23 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 4-5 information-sharing seminars for external stakeholders each year.

 — COOPERATION WITH OTHERS

The NAO cooperates with the internal audit units in ministries and other entities audited.

81

ESTONIA

RIIGIKONTROLL

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.

PUBLIC AUDIT IN THE EUROPEAN UNION82

ESTONIA — RIIGIKONTROLL

G E N E R A L   I N F O R M A T I O N

 — 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,  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.

83

 — 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.

PUBLIC AUDIT IN THE EUROPEAN UNION84

ESTONIA — RIIGIKONTROLL

G E N E R A L   I N F O R M A T I O N

 — ORGANISATION

HEAD

AUDITOR GENERAL

Janar  Holm  was  appointed  on  7  March  2018  and  started  his 
tenure  by  giving  the  oath  of  office  before  the  Riigikogu  on 
9 April 2018.
TENURE

5 years, renewable.
SELECTION METHOD

The  Auditor  General  is  appointed  by  the  Riigikogu  on  the 
proposal of the President of the Republic.

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.  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: 100 (75 % in audit)
 – Gender balance: 

 29 %; 

71 %. Average age: 40

BUDGET

 – 6 million euros (2019 and 2018)
 – 60 %  personnel,  25 %  administration  (half  of  this  for  estate  property  and  ICT), 

10 % pensions

 – 0.05 % of total state budget

85

A U D I T   W O R K

 — PLANNING OF 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 view 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 
(ISSAIs) and NAO’s audit manual.

PUBLIC AUDIT IN THE EUROPEAN UNION86

ESTONIA — RIIGIKONTROLL

O U T P U T

 — 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.

87

FINLAND

VALTIONTALOUDEN 
TARKASTUSVIRASTO

Since 1825

Website: www.vtv.fi

Mission statement:

The activities of the National Audit Office of Finland are guided by 
the values of responsibility, openness, objectivity, and respect. The 
vision of the institution is to make the Finnish way of managing 
central government finance a model for the world.
The strategic objective of the institution is to promote:
•  the sustainable and successful management of central government 

finances;

•  the reliability of information on central government finances; and
•  trust in central government finances.

PUBLIC AUDIT IN THE EUROPEAN UNION88

FINLAND — VALTIONTALOUDEN TARKASTUSVIRASTO

G E N E R A L   I N F O R M A T I O N

 — LEGAL BASIS

MANDATE

The  National  Audit  Office  of  Finland  (NAO)  is  an  independent  authority,  which  audits 
central government finance, evaluates fiscal policy, and oversees election campaign and 
political party funding.
Its audits cover central government finances as a whole. Consequently, 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.

89

 — 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  the  Parliament.  The 
auditor who audits the Parliament’s accounts also audits the NAO’s accounts. In addition, 
the Parliament sets the NAO’s tasks in legislation, debates its budget proposal, decides its 
resources, and discusses its annual and separate reports.
The NAO’s mandate does not cover the accounts of Parliament.

PUBLIC AUDIT IN THE EUROPEAN UNION90

FINLAND — VALTIONTALOUDEN TARKASTUSVIRASTO

G E N E R A L   I N F O R M A T I O N

 — ORGANISATION

HEAD

AUDITOR GENERAL

Tytti Yli-Viikari was elected on 1 January 2016.
TENURE

6 years, renewable.
SELECTION METHOD

Elected by Parliament.

GOVERNING BODY

The  Auditor  General  is  supported  by  a  management  team,  consisting  of  two  Deputy 
Auditors General and the Chief Administrative Officer.
TENURE

The Deputy Auditors General and Chief Administrative Officer have regular (permanent) 
contracts of employment.
SELECTION METHOD

The Auditor General is responsible for appointing the Deputy Auditors General and the 
Chief Administrative Officer.

ORGANISATIONAL STRUCTURE

The  NAO  is  organised  into  a  financial  audit  and  compliance  audit  department,  a 
performance  audit  and  fiscal  policy  audit  department,  an  executive  office  and  an 
administrative services unit.
In addition to this, it has a scientific council, a penalty and sanction board, and an advisory 
board, which all fall under the direct responsibility of the Auditor General.

91

 — RESOURCES

STAFF (2017)

 – Number: 143
 – Gender balance: 

BUDGET

 49 %; 

51 %. Average age: 49

 – 16 million euros (2017)
 – 0.03 % of total government budget

PUBLIC AUDIT IN THE EUROPEAN UNION92

FINLAND — VALTIONTALOUDEN TARKASTUSVIRASTO

A U D I T   W O R K

 — PLANNING OF THE AUDIT WORK

The NAO plans its work in a general audit plan, which covers four years. It selects audit 
topics on the basis of a risk analysis concerning the state’s finances and the economy. The 
audit planning for each type of audit specifies suitable audit topics and specific areas of 
focus.
The audit plan for each type of audit is based on risk analyses carried out in audit units as 
well as on the criteria for essential components.

 — AUDIT METHODS

The  NAO  performs  the  duties  laid  down  in  the  Constitution  through  financial  audit, 
compliance audit, performance audit and fiscal policy audit.
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 ISSAI auditing standards are based on the International Standards on 
Auditing (the ISAs). These are supplemented by separate manuals for each type of audit.
The NAO’s audit manual is available on its website.

93

O U T P U T

 — REPORTS AND OTHER PUBLICATIONS

The NAO publishes:
 – reports on its audit of the final central government accounts;
 – reports on its financial, compliance, performance and fiscal policy audits;
 – reviews;
 – fiscal policy evaluation reports;
 – separate reports to parliament;
 – reports on monitoring of election campaign funding;
 – reports on monitoring of political party funding;
 – annual reports;
 – follow-up reports; and
 – other publications, such as international publications.

 — DISSEMINATION ACTIVITIES

Audits  performed  by  the  NAO  are  announced  on  its  website.  In  addition,  upcoming 
publications are listed on the website. The manner of communicating details of the audit 
is determined in the final audit meeting. Public media releases are prepared for all audits. 
Videos of selected audits are produced. The media releases highlight the most important 
content of audit results and provide contact details of key persons involved in conducting 
the audit. The media releases are 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 customers.

PUBLIC AUDIT IN THE EUROPEAN UNION94

FRANCE — COUR DES COMPTES

FRANCE

COUR DES COMPTES

Since 1807
First established 1319

Website: www.ccomptes.fr

Mission statement:

Independence, a College of Members, an adversarial 
procedure.

Mission statement:95

G E N E R A L   I N F O R M A T I O N

 — LEGAL BASIS

MANDATE

The French national Court of Accounts (CDC), supported by the 17 regional and overseas 
chambers (“chambres régionales et territoriales des comptes” – CRTCs), is responsible for:
 – judgments on public accounts;
 – 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.

The associated Budgetary and Financial Disciplinary Court (“Cour de discipline budgétaire 
et financière” – CDBF) judges irregularities committed by managers handling any kind of 
public funds or their equivalent.
The  CDC/CRTC’s  have  access  to  all  documents  required  to  carry  out  their  duties. The 
audit remit also includes the discharge of public accountants.

KEY LEGISLATION

 – French constitution (Article 47-2);
 – Public Finance Courts Code;
 – Specific audit laws and regulations.

AUDITED ENTITIES

The  CDC  and  the  CRTC  (which,  together  with  the  CDBF,  make  up  the  financial 
jurisdictions) 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.

PUBLIC AUDIT IN THE EUROPEAN UNION96

FRANCE — COUR DES COMPTES

 — STRUCTURE

TYPE OF SAI

A court of audit with a jurisdictional function.

PLACE OF THE SAI IN GOVERNMENT SYSTEM

The CDC is independent of the French Government and its 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 government and parliament, to which it submits audits reports 
and provides advice.
The CDC examines parliament’s accounts.
In the context of its mission to evaluate and control, the parliament works closely with the 
CDC to monitor the implementation of recommendations. Parliament may ask the CDC to 
perform a limited number of audits, and government and parliament may ask the CDC to 
evaluate public policies.

97

G E N E R A L   I N F O R M A T I O N

 — ORGANISATION

HEAD

FIRST PRESIDENT

Didier Migaud was appointed on 23 February 2010.
TENURE

The First President has unlimited tenure until he reaches the 
statutory retirement age.
SELECTION METHOD

The First President is appointed by a decree of the President of 
the Republic issued by the Council of Ministers.

GOVERNING BODY

The CDC is governed by a College consisting of the First President and the six presidents 
of 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.
TENURE

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 Generalare appointed by a decree of 
the President of the Republic issued by the Council of Ministers.

ORGANISATIONAL STRUCTURE

The CDC is organised into six chambers per sector, 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.

PUBLIC AUDIT IN THE EUROPEAN UNION98

FRANCE — COUR DES COMPTES

 — RESOURCES

STAFF

 – Number: 1 777 (746 in the CDC and 1 031 in the CRTCs) (80 % in audit)
 – Gender balance: 

50 %. Average age: 50

 50 %; 

BUDGET

 – 214 million euros (48 % for the CDC, 52 % for the CRTCs)
 – < 0.01 % of the total government budget

99

A U D I T   W O R K

 — PLANNING OF 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 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 
audits of the various bodies, audit experience and taking into account the level of public 
interest.
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 is continuously  developing  its  public  policy evaluation methodology through 
practical guidelines and training sessions.
All types of activities are compliant with the principles of collegiality and the adversarial 
procedure.

PUBLIC AUDIT IN THE EUROPEAN UNION100

FRANCE — COUR DES COMPTES

O U T P U T

 — 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 budget and annual certification of Social Security 

system 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).

The CRTCs publish:
 – management 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 
publishes an increasing proportion of its work in the media, on its website and on Twitter.
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 reports to local authorities who must read them aloud 
in council meetings which are open to the public and media.
The CDC, CRTCs and CDBF give their judgments to public audiences.
CDBF judgments are published in the Republic Official Newspaper and website.

 — COOPERATION

The CDC closely cooperates with the CRTC, which monitor their own work autonomously.
The CDC cooperates with Parliamentary Committees, the State Council, Judicial Courts 
(through  the  Prosecutor  General),  other  independent  administrative  authorities  and 
governmental general inspectorates.

101

GERMANY

BUNDESRECHNUNGSHOF

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.

PUBLIC AUDIT IN THE EUROPEAN UNION102

GERMANY — BUNDESRECHNUNGSHOF

G E N E R A L   I N F O R M A T I O N

 — LEGAL BASIS

MANDATE

The German SAI audits all federal revenues and expenditures, 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.

103

 — 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.

PUBLIC AUDIT IN THE EUROPEAN UNION104

GERMANY — BUNDESRECHNUNGSHOF

A U D I T   W O R K

 — ORGANISATION

HEAD

PRESIDENT

Kay Scheller was appointed on 30 June 2014.
TENURE

12 years, not renewable. The tenure is limited to the statutory 
retirement age for civil servants, currently 67.
SELECTION METHOD

The President is elected by the two Houses of Parliament and 
appointed by the President of the Federal Republic of Germany.

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.
TENURE

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 51 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 (AS OF OCTOBER 2018)

 – Total: 1 163 (82 % in audit)
 – Gender balance: 
 58 %; 

BUDGET

42 %. Average age: > 51

 – 149 million euros
 – 0.04 % of the total federal budget

105

A U D I T   W O R K

 — PLANNING OF 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 at providing 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.

PUBLIC AUDIT IN THE EUROPEAN UNION106

GERMANY — BUNDESRECHNUNGSHOF

O U T P U T

 — 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.

107

GREECE

ΕΛΕΓΚΤΙΚΟ 
ΣΥΝΕΔΡΙΟ

Ε Λ Ε ΓΚ Τ Ι Κ Ο   Σ Υ Ν Ε Δ Ρ Ι Ο
Ε ΛΛ ΗΝ Ι ΚΗ   Δ Η Μ Ο ΚΡ Α Τ Ι Α

Since 1833

Website: www.elsyn.gr

Mission statement:
Mission statement:

The Hellenic Court of Audit is responsible for the external audit of the general government 
and decisively contributes to the quality and efficiency of financial management in the Greek 
public sector.
The strategic objectives of its audits are: 
• 
• 
• 
• 
• 
• 
• 

to improve the financial management and accountability of general government bodies;
to contribute to the strengthening of financial control and accountability systems;
to foster public revenue collection, on the national and the local level;
to improve governance of entities through internal control systems;
to expedite audits on high-risk topics;
to increase audit capacity;
to provide significant insights to the Greek Parliament to enable it to execute its 
supervisory role more effectively; and
to reinforce the Court’s ability to execute performance audits.

• 
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.

PUBLIC AUDIT IN THE EUROPEAN UNION108

GREECE — ΕΛΕΓΚΤΙΚΟ ΣΥΝΕΔΡΙΟ

G E N E R A L   I N F O R M A T I O N

 — LEGAL BASIS

MANDATE

The Hellenic Court of Audit (HCA) carries out audits of the expenditure and accounts of 
the State, local agencies and 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 bodies that are private companies.
The HCA has the right of full access to all central and local government accounting books, 
supporting documentation and staff. It may also request relevant information from all the 
competent authorities, which are obliged to cooperate.

JURISDICTIONAL COMPETENCE

The HCA adjudicates on legal action for cases arising from:
 – pensions;
 – audit of accounts;
 – 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; and

 – liability of officials 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).

KEY LEGISLATION

Article  98  of  the  Constitution  of  Greece  (1975)  provides  a  general  definition  of  the 
responsibilities (jurisdictional, auditing and consulting) of the HCA. These responsibilities 
are exercised as specified by law (see also Laws 4129/2013 and 4270/2014).

109

AUDITED ENTITIES

The HCA’s audit mandate extends to all the entities of Government in general, namely:
 – the Presidency of the Republic;
 – 18 Ministries;
 – 7 Decentralized Administrations;
 – 11 Independent Authorities;
 – 325 municipalities (first level Local Authorities);
 – 13 Regions (Second Level Local Authorities);
 – 26 Social Insurance Organisations; and
 – 100 State Hospitals.

The HCA also audits the accounts of approximately 450 other general government legal 
entities, public and private legal entities owned by local authorities (755) as well as grants 
to private entities.

 — STRUCTURE

TYPE OF SAI

A court with a jurisdictional and an audit function.

PLACE OF SAI IN GOVERNMENT SYSTEM

The HCA is the supreme public financial Court within the Greek jurisdictional system.

RELATIONSHIP WITH PARLIAMENT / GOVERNMENT

The HCA is required to submit to the Parliament an Annual Report on its audit activities, 
and a Declaration on the Annual Financial Statement and the Balance Sheet of the State. 
The  Parliament  also  approves  the  HCA’s  budget  based  on  the  recommendations  of  the 
Ministries of Finance and Justice.

PUBLIC AUDIT IN THE EUROPEAN UNION110

GREECE — ΕΛΕΓΚΤΙΚΟ ΣΥΝΕΔΡΙΟ

G E N E R A L   I N F O R M A T I O N

 — ORGANISATION

HEAD

PRESIDENT

Androniki Theotokatou was appointed on 23 October 2015.
TENURE

4 years, non-renewable.
SELECTION METHOD

Appointed  by  Presidential  Decree  upon  proposal  of  the 
Council of Ministers.

GOVERNING BODY

The  Plenum  of  the  HCA  is  the  supreme  jurisdictional  body  and  is  composed  of  the 
President, eight Vice-Presidents and 33 Judge Counsellors.
TENURE

Members are judges and as such they are independent and hold permanent positions.
SELECTION METHOD

Vice-Presidents: appointed by Presidential Decree upon a proposal from the Council of 
Ministers; Judge Counsellors: promoted upon decision of the Supreme Judicial Council.

111

ORGANISATIONAL STRUCTURE

The Head of the HCA is the President. Under the President there are eight actively serving 
Vice-Presidents, seven of whom chair each of the HCA’s Jurisdictional Sections.
Deputisation  for  the  President  by  the  Vice-Presidents  is  based  on  seniority.  The  HCA 
has  posts  for  139  judges.  There  are  33  Judge-Counsellors;  47  Second-Rank  judges  and 
45 Junior judges.
Inextricably embedded in the HCA’s organisational structure is the layer of the Advocate 
General, comprising of the Advocate General, the Deputy Advocate General, and three 
Sub-Deputy Advocate Generals. These are all judges of the Court.
The  HCA  currently  consists  of  nine  Klimakia  (jurisdictional  units,  consisting  of  three 
judges in total and chaired by a Judge-Counsellor), three of which are responsible for pre-
contractual audits. Four units, within the relevant jurisdictional sections, deal with ex ante 
audits of expenditure by local government and public entities, and two are dedicated to 
issues of auditing and jurisdictional nature. There are also seven Jurisdictional Sections 
(with five Judges in total and presided over by a Vice-President), a Grand Chamber Judicial 
Section  hearing  applications  for  review  in  the  context  of  pre-contractual  audits  (with 
seven judges in total and presided over by the President), and the Plenum (structured as 
indicated above).
Auditing  offices  headed  by  Commissioners  of  the  HCA  (i.e.  jurisdictional  employees 
with  a  university  degree,  with  more  than  15  years’  experience  and  holding  the  rank  of 
head  of  division)  are  situated  in  ministries,  prefectures  and  larger  municipalities,  and 
have auditing and sanctioning powers. There are currently 54 Commissioners’ offices in 
Athens and 56 all over Greece. 648 judicial employees are currently working at the HCA.

 — RESOURCES

STAFF (2018)

 – Number: 648 (management: 12 %; audit: 56 %; administration: 32 %) + 139 Judges
 – Gender balance: 

63 %. Average age: 49

 37 %; 

BUDGET

 – 33.2 million euros (2018)
 – Allocation: approx. 95 % for remuneration and salaries
 – < 0.01 % of total government budget

PUBLIC AUDIT IN THE EUROPEAN UNION112

GREECE — ΕΛΕΓΚΤΙΚΟ ΣΥΝΕΔΡΙΟ

A U D I T   W O R K

 — PLANNING THE AUDIT WORK

The HCA plans its work in  its Annual Work  Programme, approved by its Plenum. The 
Programme is prepared by a Special Committee, which gathers the necessary information 
from all the HCA’s Commissioner Services, based on their own auditing experience and 
work, or on issues reported in the media.
Other HCA judges and auditors can also submit audit proposals regarding specific legal 
entities or sectors via an electronic platform on the HCA website. The Special Committee 
evaluates these proposals and may submit them to the HCA’s Plenum.

 — AUDIT METHODS

The HCA carries out ex ante, pre-contractual and ex post audits, including targeted audits 
on high-risk areas (which may be financial, compliance, or performance audits), as well 
as following-up audits in accordance with the HCA’s audit manual and the International 
Auditing Standards (INTOSAI).
The HCA currently carries out:
 – ex  ante  audits  of  the  expenditure  of  local  government  and  public  legal  entities,  as 
specified by law, resulting in the approval or rejection of the relevant payment orders;
 – 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 the accounting officers of the state and of the local 
government agencies or other legal entities, resulting in a decision of the competent 
HCA Commissioner by which the accounts are either accepted as sound or rejected as 
illegal. In this latter case the deficit will be recovered;

 – targeted audits (financial, compliance and performance) on high risk areas according 
to the HCA’s Annual Audit Programme and the International Standards of Supreme 
Audit Institutions (ISSAIs).

113

O U T P U T

 — SAI REPORTING

The HCA publishes:
 – Mandatory audit reports:

 › Annual report on the HCA’s audit activities, including the results of its activities, 
observations stemming from its work,  suggestions on reforms and improvements 
(including relevant laws);

 › Declaration  on  the  State  Annual  Financial  Statement  and  Balance  Sheet  (the 

Declaration);

 – Own-initiative audit reports: The HCA also publishes audit reports according to the 

Annual Work Programme;

 – Opinions  on  legislation:  The  HCA  provides  opinions  on  drafts  of  laws  regarding 
pensions or on the recognition of service for pension entitlements, on any issue falling 
within its constitutional competence either at the request of Ministers or as defined 
by law;
 – Other roles:

 › Follow-up of audit results: The HCA publishes follow-up reports.

 — DISSEMINATION OF AUDIT WORK

The above-mentioned Declaration and Annual Report of the HCA are published and are 
further accessible to the public through the HCA’s website. Reports for targeted audits are 
also available on the HCA’s website. These reports can be discussed before the relevant 
parliamentary committees.
Judgments and rulings with no personal data are also published on the HCA’s website and 
in other legal reviews.
The  HCA  may  organize  conventions  to  present  its  audit  work  to  auditees  and  relevant 
stakeholders.
Media coverage is not utilised.

PUBLIC AUDIT IN THE EUROPEAN UNION114

HUNGARY — ÁLLAMI  SZÁMVEVőSZéK

HUNGARY

ÁLLAMI  
SZÁMVEVŐSZÉK

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-creating audits 
performed on a solid professional basis, thus 
contributing to good governance.

Mission statement: 
115

G E N E R A L   I N F O R M A T I O N

 — LEGAL BASIS

MANDATE

The  State  Audit  Office  of  Hungary  (SAO)  is  the  supreme  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 audit, 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 well-governed state operations. 
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

 – Act LXVI of 2011 on the SAO;
 – The Fundamental Law of Hungary.

AUDITED ENTITIES

The SAO audits:
 – 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;
 – tax authority, customs authority;
 – the National Bank of Hungary;
 – political parties and their foundations;
 – conduct of elections, campaign accounts of organisations nominating the candidates;
 – churche organisations; and
 – national security services. 

PUBLIC AUDIT IN THE EUROPEAN UNION116

HUNGARY — ÁLLAMI  SZÁMVEVőSZéK

 — STRUCTURE

TYPE OF SAI

An audit office, independent of government, headed by a President.

PLACE OF THE SAI IN GOVERNMENT SYSTEM

The SAO is the supreme 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 National Assembly may instruct, and the government may request the SAO to carry 
out certain audits.

117

G E N E R A L   I N F O R M A T I O N

 — ORGANISATION

HEAD

PRESIDENT

Dr. László Domokos was appointed on 5 July 2010.
TENURE

12 years, renewable.
SELECTION METHOD

The President of the State Audit Office is elected by a two-third 
majority of the Members of the National Assembly.

SIMPLIFIED ORGANISATION CHART

The SAO has a project-based working structure. Most of the auditors are designated to the 
so-called project office, where they are assigned to individual audits based on the audit 
allocation plan of the SAO. A few supporting departments exist. Their role is to support 
the financial, legal, monitoring or logistical execution of audits.

 — RESOURCES

STAFF (2018)

 – Number: 597; 492 (2019)
 – Gender balance: 

 36 %; 

64 %. Average age: 45

BUDGET

 – 9.3 billion HUF (2017) (29.8 million euros) (90 % for audit)
 – Allocation: the SAO drafts its own budget which shall be submitted to the National 
Assembly,  without  any  change  by  the  government,  as  part  of  the  bill  on  the  central 
budget

 – < 0.05 % of total government expenditure, 0.02 % of GDP

PUBLIC AUDIT IN THE EUROPEAN UNION118

HUNGARY — ÁLLAMI  SZÁMVEVőSZéK

A U D I T   W O R K

 — PLANNING OF THE AUDIT WORK

The SAO’s 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  assignment  of  audit  tasks  is  preceded  by  a  multi-step  preparation  and  approval 
procedure, while the efficiency of audits is ensured by rolling planning. 
During the definition of audit topics and the related on-the-spot checks, the SAO strives 
for the effective and efficient utilisation of its resources for each audit topic, taking into 
account the selection of topical audit topics that are interesting for the public.
The audit plan might change depending on the new circumstances revealed in relation to 
audits.

 — AUDIT METHODS

The SAO carries out compliance, performance and follow-up audits. Its audits are focused 
on the legality and the regularity of all revenue and expenditure from the central budget.
It carries out its work in compliance with legal regulations, the audit programme and the 
professional rules, methods and ethical standards of auditing.
The SAO’s methodology is elaborated and published in line with INTOSAI’s professional 
standards (the ISSAI framework).

119

O U T P U T

 — REPORTS AND OTHER PUBLICATIONS

The SAO publishes:
 – an opinion on the bill of the central budget;
 – a report on the execution of the central budget;
 – audit reports (following compliance, performance and follow-up audits);
 – 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 field of financial systems, the operations 
of the public sector and national economy, efforts to catch up with economically developed 
countries, and related professional debates.

 — DISSEMINATION ACTIVITIES

The  SAO  publishes  its  reports,  studies  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  several 
communication tools, some of which are developed in-house:
 – SAO website (Hungarian, English);
 – News Portal (Hungarian, English, German, French) – the primary source of information 

concerning the activity of the institution;

 – compressed press summaries (released for every audit report);
 – traditional and electronic press conferences;
 – summary videos about priority audits published on the YouTube channel and the News 

Portal of the SAO;

 – interviews on the benefits of its audits; and
 – posts on social media.

PUBLIC AUDIT IN THE EUROPEAN UNION120

HUNGARY — ÁLLAMI  SZÁMVEVőSZéK

 — 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 application of the SAO’s activity and developing professional-scientific 
dialogue within society.
The  SAO  plays  an  active  role  in  the  international  audit  community.  Exchanges  of 
international audit experience and cooperation with national supreme audit institutions 
and international organisations are important.

121

IRELAND

OFFICE OF THE  
COMPTROLLER AND  
AUDITOR GENERAL

Since 1923
First established 1866

Website: www.audgen.gov.ie

Mission statement:
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.

PUBLIC AUDIT IN THE EUROPEAN UNION122

IRELAND — OFFICE OF THE  COMPTROLLER AND  AUDITOR GENERAL

G E N E R A L   I N F O R M A T I O N

 — LEGAL BASIS

MANDATE

The  Office  of  the  Comptroller  and  Auditor  General  (C&AG)  plays  a  central  role  in  the 
public accountability process by  providing  assurance  to parliament through the Public 
Accounts Committee (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: 40;
 – departmental funds: 28;
 – health entities: 28;
 – North South Bodies: 7;
 – education entities: 42; and
 – state bodies and subsidiaries: 142.

123

 — STRUCTURE

TYPE OF SAI

An audit office, independent of government, headed by a Comptroller and Auditor General.

PLACE OF THE SAI IN 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  Value  for  Money  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. 

PUBLIC AUDIT IN THE EUROPEAN UNION124

IRELAND — OFFICE OF THE  COMPTROLLER AND  AUDITOR GENERAL

G E N E R A L   I N F O R M A T I O N

 — ORGANISATION

HEAD

COMPTROLLER AND AUDITOR GENERAL

Seamus McCarthy was appointed on 28 May 2012.
TENURE

Unlimited until statutory retirement age.
SELECTION METHOD

The Comptroller and Auditor General is appointed by the Irish 
President on nomination of the Parliament.

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 (MAY 2018)

 – Number: 173
 – Gender balance: 

BUDGET

 50 %; 

50 %. Average age: 41 years

 – 14 million euros (2018)
 – < 0.02 % of total government expenditure

125

A U D I T   W O R K

 — PLANNING OF 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 sectional specific 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.

PUBLIC AUDIT IN THE EUROPEAN UNION126

IRELAND — OFFICE OF THE  COMPTROLLER AND  AUDITOR GENERAL

O U T P U T

 — 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, 
value for money 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 value for money 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  of  the  Local  Government  Audit  Service  are  made  available  to  the 
C&AG.

127

ITALY

CORTE DEI CONTI

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 also ex post auditing of the administration of the State Budget.  
It participates, in the cases and ways established by law, in auditing the 
financial management of the entities receiving regular budgetary support 
from the State. It reports directly to Parliament on the results of audits 
performed. The law ensures the independence from the Government 
of the Corte dei conti and its members. It is composed of independent 
magistrates, answerable only before the law, who may be assigned to 
audit and legal departments or to the Public Prosecutor’s offices.

PUBLIC AUDIT IN THE EUROPEAN UNION128

ITALY — CORTE DEI CONTI

G E N E R A L   I N F O R M A T I O N

 — LEGAL BASIS

MANDATE

In  Italy’s  constitutional  architecture,  the  Corte  dei  conti  occupies  a  position  between 
bodies guaranteeing lawful, proper administration and oversight of the stability of public 
finances, and legal bodies.
The Corte dei conti (Cdc), in exercising control functions, is neutral and independent of 
the Government and Parliament, and in its legal function is, to all intents and purposes, 
part of the judiciary.

JURISDICTIONAL COMPETENCE

According to Article 103(2) of the Italian Constitution, the Cdc has jurisdiction in matters 
of public accounts and in other matters laid down by law.
Accordingly,  in  case  of  ascertained  damage  to    public  funds,  the  liability  of  directors, 
employees  and  accounting  officers  does  not  follow  the  ordinary  rules  of  civil  law,  but 
assumes the peculiar characteristics of administrative and accounting liability.
Where there is a loss to public funds, the liability of administrative officials – of the State 
or  of  any  public  administration  –  and  of  public  or  private  entities  and/or  individuals 
managing public funds in the public interest can be ascertained.
The Cdc has jurisdiction over the activities of accounting Officers, i.e. individuals having 
the duty of managing 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.

Jurisdictional competences: 
 – Articles 103 and 108 of the Italian Constitution;
 – the code of accounting procedure contained in the Legislative Decree No 174/2016;
 – Law No 19/1994;
 – Law No 639/1996.

129

AUDITED ENTITIES

The CdC audits:
 – ministries;
 – public authorities and state agencies, including independent authorities;
 – public funded bodies;
 – regions, provinces, municipalities, metropolitan cities and the undertakings which are 

in-house service providers; and

 – private companies where the Italian state holds control.

 — STRUCTURE

TYPE OF SAI

A court of audit which discharges not only audit functions but also jurisdictional functions.
In addition, the Cdc carries out advisory functions for the Government, the Regions, the 
Municipalities, the Provinces and the Metropolitan cities.

PLACE OF SAI IN 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 the Parliament on its audit results.
It exerts control and audit over the Government’s acts and management, with the aim of 
preserving lawfulness and the equilibrium of public finances.
In the event that acts by the executive do not comply with the law, the Cdc may issue a 
negative opinion which renders such acts ineffective.
The  advisory  function  of  the  Cdc  consists  in  giving  opinions  to  Parliament  and  the 
Government to issue laws and administrative provisions. The opinion of the Cdc has to be 
acquired also for the review of the provisions related to the accounting system, the abolition 
or  modification  of  the  existing  and  the  change  or  establishment  of  accounting  models, 
documents and book entries.

PUBLIC AUDIT IN THE EUROPEAN UNION130

ITALY — CORTE DEI CONTI

G E N E R A L   I N F O R M A T I O N

 — ORGANISATION

HEAD

PRESIDENT 

Angelo Buscema was appointed on 22 December 2017.
TENURE

The President’s mandate lasts until his retirement age (70).
SELECTION METHOD

The President of the Cdc is nominated by the President of the 
Republic, following a proposal of the President of the Council 
of  Ministers,  who  chooses  the  future  President  from  among 
a  group  of  Cdc’s  magistrates  selected  by  the  Council  of  the 
Presidency of the Cdc.

GOVERNING BODY

The Council of the Presidency of the Cdc is composed by eleven members: the President 
and the Deputy President of the Cdc, the General Prosecutor of the Cdc, four members 
appointed by the Parliament and four magistrates of the Cdc.
TENURE

4 years. 
SELECTION METHOD

The four magistrates are appointed by and from among the Cdc’s magistrates. 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 a 20-years’ experience.

ORGANISATIONAL STRUCTURE

The Cdc is divided into audit and jurisdictional Chambers, at central and regional level, and 
it has a General Prosecutor office and Regional Prosecutor offices.

131

 — RESOURCES

STAFF

 – Number: magistrates 393; civil servants 2 265
 – Gender balance: 

57 %. Average age: 54

 43 %; 

BUDGET

 – 310 million euros
 – < 0.01 % of total governement budget

PUBLIC AUDIT IN THE EUROPEAN UNION132

ITALY — CORTE DEI CONTI

A U D I T   W O R K

 — PLANNING OF THE AUDIT WORK

The Cdc independently defines an annually approved general audit plan. The audit plan 
covers audit policy and strategy and is approved by the United Chambers of Audit, since it 
contains reference criteria for Central Audit Chambers as well as indications for Regional 
Audit Chambers. Each Central and Regional Audit Chamber independently draws up its 
own audit plan.
The  scope  of  the  planning  is  identified  on  the  basis  of  parameters  such  as  financial 
relevance, considerable risks of irregularities, the results of previous audits, any requests 
from public authorities, human and technical resources.
The Cdc sends its 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 contains:
 – the entities subject to Cdc’s audit activity and applied sampling criteria;
 – the activities and issues subject to Cdc’s audit;
 – the planning of the activities; and
 – the selected criteria and parameters.

 — AUDIT METHODS

The Cdc carries out:
 – a compliance ex ante audit concerning acts that are exhaustively stipulated by law, with 

the aim of avoiding illegitimate action by the Government;

 – a performance audit, aimed at increasing the efficiency of the administration; and
 – financial-economic audits.
The Cdc auditees have the right to respond to all findings before the final report is published.
To support this adversarial principle, the Cdc:
 – informs  the  audited  entities  about  its  annual  audit  plan  and  provides  them  with 

information about the subject, terms, procedures and the planning of the audit;

 – maintains a continuous and constructive dialogue with the different audited entities 

and the managers of the internal control offices;

 – publishes its final report and presents its observations in the context of a public debate 

in the public session of the Audit Chambers.

For its performance audits, the Cdc publishes documents with evaluations, observations, 
and recommendations. The auditees must follow these recommendations to eliminate any 
issues  encountered  in  the  management  of  public  finances  and  thereby  guarantee  sound 
management. They must also inform the Cdc about the measures undertaken following the 
Cdc’s recommendations.

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 O U T P U T

 — SAI REPORTING

The Cdc informs the Parliament by means of:
 – state annual reports;
 – four-monthly reports on the expenditure laws (the cost involved in the laws);
 – special hearings in which the Cdc presents its opinion on the Government’s economic 

and financial planning and on its financial bill; and

 – specific reports on regional and local financing;
 – a report on the coordination of public finance (annual);
 – reports on public labour cost;
 – reports on the management of EU funds; and
 – reports on the management of public bodies and entities.

 — DISSEMINATION OF AUDIT WORK

The reports of the Cdc are published on its website.

 — COOPERATION/ RELATIONS ON MEMBER STATE LEVEL

The central control system is supervised by the General Accounting Department (at the 
Ministry of Economy and Finance) headed by the Accountant General.
Independent central accounting offices, belonging to the General Accounting Department 
in  each  ministry  check  that  administrative  action  complies  with  the  relevant  financial 
laws  and  ministries’  directives.  They  check  that  expenditure  commitments  are  lawful, 
approve them, and refer irregular transactions to the Minister, who can order the central 
accounting office to verify the transactions. Such cases are automatically brought before 
the Cdc.
The General Finance Inspectorate carries out on-the-spot examinations of the activities 
of  ministries  and  public  bodies,  and  can  propose  corrective  action  where  necessary.  It 
also  ensures  that  the  internal  audit  mechanism  in  each  body  is  functioning  correctly. 
The General Inspectorate’s reports are forwarded to the Accountant General and, where 
financial loss is detected, to the Cdc General Prosecutor, who can prosecute civil servants.

PUBLIC AUDIT IN THE EUROPEAN UNION134

LATVIA  — VALSTS KONTROLE

LATVIA 

VALSTS KONTROLE

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.

Mission statement:135

G E N E R A L   I N F O R M A T I O N

 — 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.
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 governments (110 counties and 9 cities), 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.

PUBLIC AUDIT IN THE EUROPEAN UNION136

LATVIA  — VALSTS KONTROLE

 — 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 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 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.

137

G E N E R A L   I N F O R M A T I O N

 — ORGANISATION

HEAD

AUDITOR GENERAL

Elita Krūmiņa was appointed on 17 January 2013 and has held 
the office since 24 January 2013.
TENURE

4 years, no more than two consecutive terms allowed.
SELECTION METHOD

The Auditor General is appointed by the Parliament.

GOVERNING BODY

The SAO is governed by the Auditor General and the Council of the SAO, which consists of 
the directors of the five audit departments and the Audit and Methodology Department.
TENURE

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, information technology, planning and evaluating the activities of the SAO. 
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.

PUBLIC AUDIT IN THE EUROPEAN UNION138

LATVIA  — VALSTS KONTROLE

 — RESOURCES

STAFF (2018)

 – Number: 175 (around 75 % in audit)
 – Gender balance: 

 22 %; 

78 %. Average age: 40

BUDGET

 – 6.2 million euros (2017)
 – Around 0.07 % of total government expenditure

139

A U D I T   W O R K

 — PLANNING OF 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:
1.  development of the SAO’s Strategy;
2.  strategic evaluation of audit areas; 
3.  preparation of audit topics; 
4.  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 then 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.

PUBLIC AUDIT IN THE EUROPEAN UNION140

LATVIA  — VALSTS KONTROLE

O U T P U T

 — 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).  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 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  introduce  a  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.

141

LITHUANIA

VALSTYBĖS KONTROLĖ

Since 1990
First established 1919

Website: www.vkontrole.lt

Mission statement:

To help the Lithuanian State manage public funds and 
property wisely.

PUBLIC AUDIT IN THE EUROPEAN UNION142

LITHUANIA — VALSTYBėS KONTROLė

G E N E R A L   I N F O R M A T I O N

 — LEGAL BASIS

MANDATE

The National Audit Office of Lithuania (NAO) supervises the lawfulness and effectiveness 
of the management and use of State property and execution of the State budget.
The  NAO  has  the  right  of  access  to  all  information  it  deems  necessary  to  carry  out  its 
audits, as well as the right to enter the premises of an auditee. 

KEY LEGISLATION

 – Constitution of the Republic: Chapter on the NAOL (1992);
 – Law on 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;

 – execution of the State budget;
 – budget of the State Social Insurance Fund; and
 – budget of the Compulsory Health Insurance Fund.

143

 — 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  institution  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 relationships.
The closest relationship exists with the Parliament’s Committee on Audit. It considers the 
reports of the NAO and contributes to the implementation of the NAO’s recommendations 
through its decisions.
Parliament may assign certain audits to the NAO within the competence of the NAO.

PUBLIC AUDIT IN THE EUROPEAN UNION144

LITHUANIA — VALSTYBėS KONTROLė

G E N E R A L   I N F O R M A T I O N

 — ORGANISATION

HEAD

AUDITOR GENERAL

Arūnas Dulkys was appointed on 15 April 2015.
TENURE

5 years, renewable once.
SELECTION METHOD

The President of the Republic makes a recommendation for an 
Auditor General, which Parliament approves.

GOVERNING BODY

The NAO is governed by a body consisting of three Deputy Auditors General.
TENURE

5 years, renewable once.
SELECTION METHOD

The  Deputy  Auditors  General  are  appointed  by  the  President  of  the  Republic  upon 
recommendation of the Auditor General.

ORGANISATIONAL STRUCTURE

The NAO combines three functions in one institution:
 – the Supreme Audit Institution, comprising of an Audit Development Department and 

four audit departments;

 – the European Union Investment Audit Institution, comprising of the European Union 

Investment Audit Department and its support functions; and

 – the Fiscal Council, comprising of the Budget Policy Monitoring Department and its 

support functions.

145

 — RESOURCES

STAFF (JULY 2018)

 – Number: 300 (70 % in audit)
 – Gender balance: 

 21 %; 

79 %. Average age: 42 years

BUDGET

 – 9.2 million euros (2018)
 – < 0.5 % of total government expenditure

PUBLIC AUDIT IN THE EUROPEAN UNION146

LITHUANIA — VALSTYBėS KONTROLė

A U D I T   W O R K

 — PLANNING OF 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, the existing and 
potential risks are analysed. The NAO 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 the draft audit reports.

147

O U T P U T

 — REPORTS AND OTHER PUBLICATIONS

The NAO publishes:
 – an annual report;
 – opinions and the annual audit reports on the sets of consolidated statements of:

 ›
 ›
 ›

the State;
the Compulsory Health Insurance Fund;
the State Social Insurance Fund;

 – an opinion and the annual audit report on the sets of statements of State Monetary 

Funds;

 – an  opinion  and  the  annual  audit  report  on  the  national  set  of  financial  statements 

which includes information on the public debt; and

 – performance audit reports. 

 — DISSEMINATION ACTIVITIES

The NAO submits its annual report and all audit reports to Parliament.
The NAO also publishes all reports on its website.
The NAO follows the principles of transparency and openness, which include interaction 
with citizens on social media. 

 — 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 experiences and develop common standards.
The  NAO  has  concluded  cooperation  agreements  with  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 of Vilnius 
University,  Mykolas  Romeris  University,  the  Association  of  Municipal  Controllers,  the 
Lithuanian Chamber of Auditors, the Association of Internal Auditors, and the Bank of 
Lithuania.
Regular peer reviews are conducted to ensure the quality of the NAO’s audits.

PUBLIC AUDIT IN THE EUROPEAN UNION148

LUXEMBOURG — COUR DES COMPTES

LUXEMBOURG

COUR DES COMPTES

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.

Mission statement:149

G E N E R A L   I N F O R M A T I O N

 — 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).

AUDITED ENTITIES

The LCA audits:
 – instruments, administration, and state services;
 – ministries; 
 – government agencies; 
 – other public bodies; and
 – parts of public and private entities financed by public grants; and
 – political parties.

PUBLIC AUDIT IN THE EUROPEAN UNION150

LUXEMBOURG — COUR DES COMPTES

 — STRUCTURE

TYPE OF SAI

A collegiate structure with no jurisdictional function.

PLACE OF THE SAI IN 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.

151

G E N E R A L   I N F O R M A T I O N

 — ORGANISATION

HEAD

PRESIDENT

Marc Gengler was appointed in 2005.
TENURE

6 years, renewable.
SELECTION METHOD

The President of the LCA is appointed by the Grand Duke on the 
proposal of Parliament, which prepares a list with candidates.

GOVERNING BODY

The LCA is governed by a body consisting of the President, the Vice-President and three 
counsellors.
TENURE

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 of 
four audit departments, each headed by a Member.

 — RESOURCES

STAFF (2018)

 – Number: 34
 – Gender balance: 

BUDGET

 34 %; 

66 %

 – 4.5 million euros (2016)
 – The State budget makes a provision for the LCA’s maintenance based on its estimates.

PUBLIC AUDIT IN THE EUROPEAN UNION152

LUXEMBOURG — COUR DES COMPTES

A U D I T   W O R K

 — PLANNING OF THE AUDIT WORK

The LCA decides on its annual work programme independently. The planning procedure 
is  fixed  by  the  LCA’s  collegium,  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.

153

O U T P U T

 — 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.

PUBLIC AUDIT IN THE EUROPEAN UNION154

MALTA — NATIONAL AUDIT OFFICE

MALTA

NATIONAL AUDIT 
OFFICE

Since 1997 
First established 1814

Website: www.nao.gov.mt

Mission statement:

To help promote accountability, propriety and best 
practices in government operations.

Mission statement:155

G E N E R A L   I N F O R M A T I O N

 — 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.
It 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: Section 108 (1964); 
 – Auditor General and National Audit Office Act (1997);
 – Standing Order No 120 of the House of Representatives (1995);
 – Local Councils Act (1995).

PUBLIC AUDIT IN THE EUROPEAN UNION156

MALTA — NATIONAL AUDIT OFFICE

AUDITED ENTITIES

The NAO audits:
 – ministries: 15 (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.

157

G E N E R A L   I N F O R M A T I O N

 — ORGANISATION

HEAD

AUDITOR GENERAL

Charles Deguara was appointed on 30 March 2016.
TENURE

5 years, renewable once.
SELECTION METHOD

The  Auditor  General  is  appointed  by  the  President,  in 
accordance with a resolution of the House of Representatives 
supported  by  the  votes  of  not  less  than  two-thirds  of  all  the 
Members in the House.

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.

PUBLIC AUDIT IN THE EUROPEAN UNION158

MALTA — NATIONAL AUDIT OFFICE

 — RESOURCES

STAFF (AUGUST 2018)

 – Number: 58 (78 % in audit) 
 – Gender balance: 

 45 %; 

55 %. Average age: 40

BUDGET

 – 3.4 million euros (2018)
 – The NAO’s budget is fully financed by the general budget of Malta.
 – Around 0.1 % total government expenditure

159

A U D I T   W O R K

 — PLANNING OF 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  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 Working 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.

PUBLIC AUDIT IN THE EUROPEAN UNION160

MALTA — NATIONAL AUDIT OFFICE

O U T P U T

 — REPORTS AND OTHER PUBLICATIONS

The NAO publishes:
 – an annual report on public accounts;
 – an annual report on the workings of local government; 
 – an annual report on follow-up audits;
 – an annual NAO Work and Activities 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.

161

NETHERLANDS

ALGEMENE 
REKENKAMER

Since 1814
First established 1447

Website: https://english.rekenkamer.nl/

Mission statement:
Mission statement:

To help improve the performance and operation of 
central government and the institutions associated 
with it.

PUBLIC AUDIT IN THE EUROPEAN UNION162

NETHERLANDS — ALGEMENE REKENKAMER

G E N E R A L   I N F O R M A T I O N

 — LEGAL BASIS

MANDATE

The  Netherlands  Court  of  Audit  (NCA)  verifies  whether  government  revenue  has  been 
received, expenditure has been incurred, and policy measures have been implemented as 
intended.
It carries out independent and impartial audits to reveal how central government actually 
functions and performs, and what improvements can be made.

KEY LEGISLATION

 – Articles 76, 77, 78 of the Dutch Constitution (1814); 
 – The Government Accounts Act (2016).

AUDITED ENTITIES

The NCA audits:
 – 21 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 external auditor of central government. It is an independent body and has 
a constitutional status as 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. There are also day-to-day personal contacts at staff level.
The NCA publishes its audit findings, mainly in the form of reports and letters, by sending 
them to parliament. Parliament is offered the opportunity of a private briefing before an 
audit report is published. If parliament accepts the offer, the minister responsible is also 
offered a private briefing. 
Parliament occasionally invites the NCA to attend parliamentary hearings in view of its 
specific expertise.

163

 — ORGANISATION

HEAD

PRESIDENT

Arno Visser was appointed President on 15 October 2015. He 
joined the Board as a member on 15 January 2013. 
TENURE

The  NCA’s  President  is  appointed  for  life  until  statutory 
retirement age.
SELECTION METHOD

If the post of President of the NCA falls vacant, a new President 
is named in the following manner. A new member is appointed 
to  restore  the  Board  to  full  strength,  and  the  head  of  state, 
acting  on  the  recommendation  of  the  Cabinet  of  Ministers, 
appoints a new President from the three Board members.

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.
TENURE

All board members of the NCA are appointed for life until statutory retirement age.
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.

PUBLIC AUDIT IN THE EUROPEAN UNION164

NETHERLANDS — ALGEMENE REKENKAMER

G E N E R A L   I N F O R M A T I O N

 — RESOURCES

STAFF

 – Number: 232 (75 % in audit)
 – Gender balance: 

 50 %; 

50 %. Average age: 48

BUDGET

 – 28.6 million euros (80 % allocated to audit tasks)
 – 0.11 % of total government expenditure

165

A U D I T   W O R K

 — PLANNING OF THE AUDIT WORK

Although the NCA decides on its own initiative which 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  themes  that  are 
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 and performance audits.
It  experiments  with  new  audit  methods  and  techniques  but  also  with  new  forms  of 
publication.

PUBLIC AUDIT IN THE EUROPEAN UNION166

NETHERLANDS — ALGEMENE REKENKAMER

O U T P U T

 — 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  the  general 
elections, until the installation of a new cabinet.

 — 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 it is an institutional member of INTOSAI, 
EUROSAI, 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.

167

POLAND

NAJWYŻSZA IZBA 
KONTROLI

Since 1919
First established 1809

Website: www.nik.gov.pl

Mission statement:

To foster sound management and effectiveness in 
public service to the benefit of the Republic of Poland.

PUBLIC AUDIT IN THE EUROPEAN UNION168

POLAND — NAJWYżSZA IZBA KONTROLI

G E N E R A L   I N F O R M A T I O N

 — 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 organizational 
units regarding legality, economic prudence, efficacy and diligence. The NIK may audit 
the  activity  of  local  government  bodies,  communal  legal  entities  and  other  communal 
organizational units regarding legality, economic prudence and diligence.
The NIK may also audit, regarding legality and economic prudence, the activity of other 
organizational units and economic subjects, to the extent to which they utilize state or 
public property or resources or satisfy financial obligations to the state.
The NIK has rights of access to all the information it requires, and its staff have free access 
to the premises of audited bodies and the right to examine relevant documents and other 
materials.  The  NIK  has  the  right  to  summon  witnesses  from  audited  or  related  bodies 
and  to  receive  their  evidence,  to  demand  oral  or  written  explanations  from  employees 
of audited bodies, to call experts and specialists, and to participate in the management 
meetings of audited bodies.

KEY LEGISLATION

Amended Act on Supreme Audit Office (Act on NIK) of 23 December 1994.

AUDITED ENTITIES

The NIK audits, for example: 
 – budgetary units (e.g. ministries and state agencies), including institutions authorising 

the budget headings;

 – state special 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; and
 – other entities implementing public expenditure, including non-public finance sector 

units. 

169

 — 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 SAI IN 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 
Committee on State Auditing 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  Committee  on  State  Auditing 
about its annual work plan.
The Sejm reviews the main NIK reports: the annual activity report and the analysis 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).

PUBLIC AUDIT IN THE EUROPEAN UNION170

POLAND — NAJWYżSZA IZBA KONTROLI

G E N E R A L   I N F O R M A T I O N

 — ORGANISATION

HEAD

PRESIDENT 

Krzysztof Kwiatkowski took office on 27 August 2013.
The  President  is  supported  by  three  Vice-Presidents  and  the 
Director General.
TENURE

6 years, renewable once.
SELECTION METHOD

Appointed  by  the  Sejm  upon  consent  of  the  Senate  (Higher 
House of Parliament) at the request of the Speaker of the Sejm 
or a group of at least 35 of its members.

GOVERNING BODY

The NIK is governed by the Council of the NIK. This is a collegiate body, consisting of the 
President,  all  Vice-Presidents,  the  Director  General  and  14  Members  (seven  academics 
in law or economics, independent of NIK and seven Directors of auditing organisational 
units or Advisors to the President of NIK).
TENURE

3 years, renewable.
SELECTION METHOD

The  14  Members  of  the  NIK  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  (departments  and  regional  branches)  and 
administration  and  support  departments.  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. 

171

 — RESOURCES

STAFF (2017)

 – Number: 1 585 (71 % in audit)
 – Gender balance: 

 56 %; 

44 %. Average age: 41

BUDGET

 – NIK budget: 277.5 million PLN/ approx. 67 million euros (2017)
 – Allocation: the Council of the NIK adopts a draft budget and presents it to the Sejm, 

which can amend it before approving it

 – Approx. 0.07 % of the total government budget

PUBLIC AUDIT IN THE EUROPEAN UNION172

POLAND — NAJWYżSZA IZBA KONTROLI

A U D I T   W O R K

 — PLANNING OF THE AUDIT WORK

The NIK performs its audit tasks based on annual work plans. The audit of the state budget 
execution, as the primary duty of the NIK, has priority in the audit planning.
The  NIK  has  teams  to  monitor  legislative  changes,  study  statistical  data,  and  screen 
government plans and programmes, as well as media releases. 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 comprehensive risk analysis 
based on, among other things, reports and publications from international institutions 
such as the OECD, World Bank or Council of the EU, 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, which include both financial, regularity and performance issues.
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.

173

O U T P U T

 — SAI REPORTING

The NIK publishes:
 – an analysis of the execution of the state budget and monetary policy guidelines (annual 

report);

 – an opinion on the vote of discharge for the Council of Ministers;
 – audit reports after each single-entity audit;
 – summary  audit  reports  (so-called  pronouncements  on  audit  results)  of  all  planned 

audits and some major ad hoc ones;

 – an Annual Activity Report;
 – analyses  of  how  audit  findings  related  to  law-making  and  application  of  the  law  are 

used; and

 – an Annual Work Plan;

The NIK also draws up:
 – objections to the activity of ministers, heads of central offices and the President of the 

National Bank of Poland;

 – motions to review specific problems related to the activity of bodies performing tasks 

for the public;

 – opinions (e.g. on legislative initiatives by Members of Parliament);
 – proposals where there are legal gaps or unclear laws (de lege ferenda proposals);
 – thematic  documents  (about  the  NIK’s  international  activities,  its  cooperation  with 

other Polish audit bodies, etc.); and

 – analyses of citizens’ claims 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.

PUBLIC AUDIT IN THE EUROPEAN UNION174

POLAND — NAJWYżSZA IZBA KONTROLI

O U T P U T

 — DISSEMINATION OF AUDIT WORK

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  develops  large  amounts  of  informational  materials  to  facilitate  media  uptake. 
In 2017, a total of 11 168 NIK publications were mentioned in the press, on radio and on 
television.
INTERACTION WITH CITIZENS

The  NIK  has  the  legal  obligation  to  provide  information  on  its  functioning,  activities, 
products, etc. and offers citizens the possibility of submitting requests, for instance for 
audits.

 — 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

175

PORTUGAL

TRIBUNAL DE CONTAS 

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 the citizens’ 
financial interests by reporting how their money is 
being spent.

PUBLIC AUDIT IN THE EUROPEAN UNION176

PORTUGAL — TRIBUNAL DE CONTAS 

G E N E R A L   I N F O R M A T I O N

 — 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 2021 onwards;

 – assesses public financial management; and
 – enforces financial liabilities.

The TCP has the right to access all 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 66º (6).

AUDITED ENTITIES

The TCP audits:
 – the State and its services;
 – the autonomous regions of Azores and Madeira and their services;
 – 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.

177

 — 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 of Justice 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 the 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 annual report are generally published and sent to the Parliament 

and other stakeholders. 

PUBLIC AUDIT IN THE EUROPEAN UNION178

PORTUGAL — TRIBUNAL DE CONTAS 

G E N E R A L   I N F O R M A T I O N

 — ORGANISATION

HEAD

PRESIDENT OF THE TCP

Vítor Caldeira is President since 3 October 2016.
TENURE

4 years, renewable
SELECTION METHOD

The President is appointed by the President of the Republic on 
the proposal of the Government.

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 the Parliament. 
The  Court  Plenary,  consisting  of  the  President  and  all  the  Members,  is  the  decision-
making instance concerning the TCP’s draft annual budget or strategic plan.
TENURE

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  of  audit  and  administrative 
departments.
In  addition  to  this,  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, for which criteria related to 
academic studies and professional careers are taken into consideration. 

179

 — RESOURCES

STAFF (2017)

 – Number: 494 (headquarters: 412; Azores: 40; Madeira: 42) (61 % in audit)
 – Gender balance: 

68 %. Average age: 51

 32 %; 

BUDGET

 – The  TCP  is  financed  by  the  general  budget  of  the  state  and  by  own  resources  (fees 

charged to auditees).

 – Overall budget (2017): 26.1 million euros
 – < 0.01 % of total government expenditure

PUBLIC AUDIT IN THE EUROPEAN UNION180

PORTUGAL — TRIBUNAL DE CONTAS 

A U D I T   W O R K

 — PLANNING OF THE AUDIT WORK

The TCP approves a Strategic Plan every three years, outlining the goals and objectives 
of its work, and taking into account key weaknesses, strengths, opportunities, challenges 
and threats (SWOT analysis).
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  audit  manuals  of  the  TCP, 
which  take  into  consideration  international  auditing  standards  (ISSAIs)  as  well  as  best 
practices. 

181

O U T P U T

 — REPORTS AND OTHER PUBLICATIONS

The TCP publishes all its reports and decisions, in particular:
 – the annual reports and opinions on the General State Accounts and on the Autonomous 

Region 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 networks to interact with the 
public in general.

 — COOPERATION WITH OTHERS

The  TCP  leads  the  EUROSAI  Task  Force  on  Audits  &  Ethics  and  is  a  member  of  the 
Governing  Board  of  INTOSAI  (2017-2019).  The  TCP  also  performs  peer  reviews  and 
participates in SAI capacity-building projects, notably in Portuguese-speaking countries.

PUBLIC AUDIT IN THE EUROPEAN UNION182

ROMANIA — CURTEA DE CONTURI A ROMâNIEI

ROMANIA

CURTEA DE CONTURI 
A ROMÂNIEI

Since 1992
First established 1864

Website: www.curteadeconturi.ro

Mission statement:

To audit the establishment, management and use of 
state and public sector financial resources, to provide 
the Parliament and the administrative-territorial units 
with reports on the use and administration of those 
resources in accordance with the principles of legality, 
regularity, economy, efficiency and effectiveness.

Mission statement:183

G E N E R A L   I N F O R M A T I O N

 — LEGAL BASIS

MANDATE

The  Romanian  Court  of  Accounts  (RCoA)  conducts  audits  of  the  establishment, 
management  and  use  of  state  and  public  sector  financial  resources.  The  RCoA  carries 
out  its  activity  autonomously,  as  stipulated  in  the  Constitution,  and  is  a  member  of 
international organisations for SAIs.

KEY LEGISLATION

 – Romanian Constitution (1991);
 – Law  No  94/1992  on  the  organisation  and  functioning  of  the  Court  of  Accounts, 

republished, with subsequent amendments and completions.

AUDITED ENTITIES

The RCoA audits:
 – the state and the administrative-territorial units;
 – the National Bank of Romania;
 – autonomous public enterprises (autonomous regies);
 – commercial  companies  where  the  state,  the  administrative  and  territorial  units,  the 
public institutions or the autonomous administrations hold, individually or jointly, a 
majority share;

 – social  insurance  or  other  autonomous  bodies  that  manage  public  assets,  wealth  or 

funds;

 – legal entities which receive government guarantees for credits, or subsidies, or other 
state financial assistance from central and local public administration or other public 
institutions.

PUBLIC AUDIT IN THE EUROPEAN UNION184

ROMANIA — CURTEA DE CONTURI A ROMâNIEI

 — STRUCTURE

TYPE OF SAI

A collegiate structure with no jurisdictional function.

PLACE OF THE SAI IN GOVERNMENT SYSTEM

The RCoA is the supreme audit institution for auditing the establishment, management 
and  use  of  state  and  public  sector  financial  resources.  The  Court  may  also  conduct 
performance audits.
The RCoA is answerable only to the Parliament and can express views on draft laws within 
its field of competence.
Litigation resulting from its activity shall be settled by courts. The RCoA no longer has 
jurisdictional powers following amendment of the Constitution in 2003.

RELATIONSHIP WITH THE PARLIAMENT / GOVERNMENT

The RCoA submits an annual report on the national public budget management accounts 
for  the  most  recently  closed  budget  year,  and  also  identifies  any  irregularities.  At  the 
request of the Chamber of Deputies or the Senate, the RCoA checks the management of 
public resources and reports on what has been found.
The Parliament is the only authority which can ask the RCoA to examine and report on 
the management of public resources. 

185

G E N E R A L   I N F O R M A T I O N

 — ORGANISATION

HEAD

PRESIDENT

Mihai Busuioc was appointed on 15 October 2017.
TENURE

9 years, non-renewable.
SELECTION METHOD

The President is appointed by the Parliament.

GOVERNING BODY

The RCoA is governed by a plenum. The Plenum of the RCoA has 18 members, appointed 
by the Parliament in accordance with the law, who are known as Counsellors of Accounts.
The  management  of  the  RCoA  is  enforced  by  the  plenum  of  the  RCoA.  The  executive 
management of the RCoA is carried out by the President, assisted by two Vice-Presidents, 
who are also Counsellors of Accounts.
TENURE

9 years, non-renewable.
SELECTION METHOD

Members are appointed by the Parliament, independent in conducting their mandate, and 
are irremovable. They are state dignitaries and are subject to the same legal constraints 
as judges. The Members of the RCoA are not entitled to be members of political parties or 
carry out public activities of any political nature during their term of office.

ORGANISATIONAL STRUCTURE

The RCoA is organised into several audit departments, the General Secretariat, County 
Chambers  of  Accounts,  and  the  Bucharest  Municipality  Chamber  of  Accounts. 
Additionally,  the  RCoA  has  an  Audit  Authority,  which  is  organised  as  an  independent 
operational body within its structure.

PUBLIC AUDIT IN THE EUROPEAN UNION186

ROMANIA — CURTEA DE CONTURI A ROMâNIEI

 — RESOURCES

STAFF

 – Number: 1 638 (80 % in audit)
 – Gender balance: 

 60 %; 

40 %. Average age: 48

BUDGET

 – The RCoA is financed from the state budget.
 – 58 million euros (2017), including administrative expenditure
 – Approx. 0.17 % of the total government expenditure

187

A U D I T   W O R K

 — PLANNING OF THE AUDIT WORK

External public audit activity, namely financial audit, performance audit and compliance 
audit, is planned within the RCoA on two levels, multi-annual and annual.
The multi-annual planning of the RCoA’s activity is set for a period of 3 years.

 — AUDIT METHODS

The audit missions carried out by the RCoA take the form of:
 – financial audits of execution accounts;
 – performance audits;
 – compliance audits;
 – external public audits of community funds.

Audits are performed in accordance with the standards of the RCoA, developed on the 
basis  of  INTOSAI  Standards  (ISSAIs)  and  based  on  internal  regulations,  manuals  and 
guidelines developed in accordance with ISSAIs, adapted to the specific framework of the 
RCoA .

PUBLIC AUDIT IN THE EUROPEAN UNION188

ROMANIA — CURTEA DE CONTURI A ROMâNIEI

O U T P U T

 — REPORTS AND OTHER PUBLICATIONS

The Annual Public Report is the most important and visible document, maintaining the 
credibility and reputation of the RCoA in relation to its main stakeholders, as a synthesis 
of its principal audit activities and most important findings.
In  the  Annual  Activity  Reports  the  RCoA  makes  public  its  strategy,  mandate, 
responsibilities, mission and relationships with various stakeholders, including Parliament 
and  the  Executive,  so  that  all  interested  parties  can  get  a  more  accurate  image  of  the 
place  and  the  role  of  the  RCoA  within  the  fundamental  institutions  of  the  Romanian 
state. The RCoA’s  Annual  Activity Report  mainly contains data and information on its 
organisation,  activities  and  results  obtained,  international  activity  and  its  human  and 
financial resources for the reference year.
Annual Reports on local public finances submitted by County Chambers of Accounts and 
by the public authorities of the administrative-regional units;
Specific  Reports  (reports  requested  by  either  house  of  the  Romanian  Parliament  and 
reports on specific areas).
The RCoA’s reports must be relevant, realistic, clear, credible, timely and useful and be 
prepared and made available to the public in a timely manner so that the Parliament as 
the main beneficiary can legislate on the basis of their conclusions and recommendations.

 — DISSEMINATION ACTIVITIES

Reports and other RCoA publications are available electronically on the official website of 
the RCoA, and physically transmitted to all interested public institutions.

 — COOPERATION WITH OTHERS

The RCoA maintains relationships with other SAIs at international level through exchange 
of experience, participation in conferences, seminars, working groups and by publishing 
relevant studies in international publications.

189

SLOVAKIA

NAJVYŠŠÍ KONTROLNÝ 
ÚRAD SLOVENSKEJ 
REPUBLIKY

Since 1993
First established 1919

Website: www.nku.gov.sk

Mission statement:

Vision: Ensure the efficient management of public resources by 
means of independent audit and its outcomes.
Mission: Contribute to transparent decision-making and better 
corporate governance.
Values: In carrying out its activities, the Supreme Audit Office 
of the Slovak Republic respects the values and principles 
shared by the management, auditors and administrative staff 
of the institution: objectivity, expertise, cooperation, efficiency, 
reliability, independence and openness.

PUBLIC AUDIT IN THE EUROPEAN UNION190

SLOVAKIA — NAJVYŠŠÍ KONTROLNý ÚRAD SLOVENSKEJ REPUBLIKY

G E N E R A L   I N F O R M A T I O N

 — 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 appointing 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: 13;
 – 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.

191

 — 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.
Based on resolutions of the Parliament, the SAO carries out certain specific audits.
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.

PUBLIC AUDIT IN THE EUROPEAN UNION192

SLOVAKIA — NAJVYŠŠÍ KONTROLNý ÚRAD SLOVENSKEJ REPUBLIKY

G E N E R A L   I N F O R M A T I O N

 — ORGANISATION

HEAD

PRESIDENT

Karol Mitrík was appointed on 20 May 2015.
TENURE

7 years, renewable once.
SELECTION METHOD

The President is elected by the Members of the National Council 
(Parliament) via secret ballot.

GOVERNING BODY

The SAO is governed by the President as a statutory body supported by two Vice-Presidents.
TENURE

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  two  audit  departments  and  several 
organisational  units  providing  support  services  (Strategy  Department,  Office  of  the 
President, Human Resources Division and Internal Auditor Desk). There are also seven 
regional  branches  located  in  regional  centres  that  audit  the  self-governing  regional, 
district and local municipalities.

 — RESOURCES

STAFF (2018)

 – Number: 289 (81 % in audit)
 – Gender balance: 

 39 %; 

61 %. Average age: 48

BUDGET

 – 10.7 million euros (2018)
 – 0.07 % of total government expenditure

193

A U D I T   W O R K

 — PLANNING OF 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.

PUBLIC AUDIT IN THE EUROPEAN UNION194

SLOVAKIA — NAJVYŠŠÍ KONTROLNý ÚRAD SLOVENSKEJ REPUBLIKY

O U T P U T

 — 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.
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.

195

SLOVENIA

RAČUNSKO SODIŠČE 
REPUBLIKE SLOVENIJE

Since 1994

Website: www.rs-rs.si

Mission statement:

Watching over public money. 

PUBLIC AUDIT IN THE EUROPEAN UNION196

SLOVENIA — RAčUNSKO SODIŠčE REPUBLIKE SLOVENIJE

G E N E R A L   I N F O R M A T I O N

 — 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 of the Republic of Slovenia: Articles 150 and 151 (1991); 
 – 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 if:

 ›

 ›
 ›

it has received aid from the budget of the European Union, the state budget or the 
budget of a local authority;
it is a concession-holder;
it 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

 › who  are  carrying  out  a  public  service  or  securing  public  goods  on  the  basis  of  a 

concession.

197

 — 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 the laws. Members of the Court of Audit are appointed by the Parliament.

RELATIONSHIP WITH THE PARLIAMENT / GOVERNMENT

The CoA sends all its audit reports to Parliament and submits an annual activity report 
each year.
In  determining  the  audits  to  be  carried  out  in  a  certain  calendar  year,  the  CoA  shall 
consider proposals made by Members of Parliament and working bodies of the Parliament, 
Government,  ministries  and  local  community  bodies.  They  must  consider  at  least  five 
proposals from the National Assembly, of which at least two are from opposition Members 
of Parliament and a further two are from working bodies of the Parliament.
Parliament appoints an external auditor to audit the CoA’s financial statements.

PUBLIC AUDIT IN THE EUROPEAN UNION198

SLOVENIA — RAčUNSKO SODIŠčE REPUBLIKE SLOVENIJE

G E N E R A L   I N F O R M A T I O N

 — ORGANISATION

HEAD

PRESIDENT

Tomaž Vesel was appointed President on 1 June 2013.
TENURE

9 years, renewable.
SELECTION METHOD

The Parliament appoints the President of the CoA by absolute 
majority vote on a proposal from the President of the Republic.

GOVERNING BODY

The CoA is governed by a Senate consisting of the President and two Deputy-Presidents.
TENURE

9 years, renewable.
SELECTION METHOD

The Parliament appoints the Deputy-Presidents of the CoA by absolute majority vote on a 
proposal from the President of the Republic.

ORGANISATIONAL STRUCTURE

The President is the Auditor General, who represents the CoA and is responsible for its 
operations. The first Deputy-President assumes authority in the absence of the President, 
and  together  with  the  Second  Deputy-President,  by  authorisation  of  the  President, 
discharges the tasks of Auditor General. Departments are led by Supreme State Auditors 
and  organised  by  areas  of  public  sector  activities.  One  Department  specialises  in 
Performance and IT Audits.
The President and Deputy-Presidents form the Senate, the highest governing body. The 
Senate  adopts  the  Rules  of  Procedure  of  the  CoA  in  agreement  with  Parliament,  and 
decides on the most relevant audits and strategic issues.

199

 — RESOURCES

STAFF (2018)

 – Number: 132 (76 % in audit)
 – Gender balance: 

 30 %; 

70 %. Average age: 45

BUDGET

 – 5.6 million euros (2018)
 – 0.92 % of total state budget

PUBLIC AUDIT IN THE EUROPEAN UNION200

SLOVENIA — RAčUNSKO SODIŠčE REPUBLIKE SLOVENIJE

A U D I T   W O R K

 — PLANNING OF THE AUDIT WORK

The CoA adopts its own working programme independently, and it remains confidential. 
The CoA must select at least five audit proposals from all the 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. They are selected based on criteria 
such as their potential  contribution to  better  financial management, public  interest, 
the risk of poor performance and irregularity; and

 – financial and compliance audits on the reliability of the 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.

Audits are often a combination of two audit types.

201

O U T P U T

 — REPORTS AND OTHER PUBLICATIONS

The CoA publishes:
 – audit reports and post-audit reports;
 – an annual activity report;
 – opinions; and
 – selected responses to requests for consultation.

 — DISSEMINATION ACTIVITIES

The CoA submits its Annual Activity Report to the President of the Parliament. The report 
is then discussed in the Committee for the Oversight of Public Finance in a session open 
to journalists and other media representatives.
All audit reports and post-audit reports are published on the CoA’s website on the day after 
they have been formally completed and submitted to the auditee(s) and the Parliament. 

 — COOPERATION WITH OTHERS

The primary focus of the CoA is to provide objective and reliable information on public 
finance spending, in order to facilitate better management and delivery of public services. 
To this end, it cooperates with various entities across the public domain and maintains 
close  working  relationships  with  Parliament  and  parliamentary  committees.  It  often 
participates at events organised by professional associations or public bodies to promote 
good management and disseminate its findings to wider audiences.

PUBLIC AUDIT IN THE EUROPEAN UNION202

SPAIN — TRIBUNAL DE CUENTAS 

SPAIN

TRIBUNAL DE 
CUENTAS 

Since 1978
First established 1851

Website: www.tcu.es

Mission statement:

To exercise the supreme audit function in Spain and 
accounting jurisdiction in the terms established by the 
Spanish Constitution and Spanish Law.

203

G E N E R A L   I N F O R M A T I O N

 — LEGAL BASIS

MANDATE

The Tribunal de Cuentas (TCU) carries out external, permanent and a posteriori audits 
of financial-economic activity in the public sector (audit function) and supervision of the 
accounting liability incurred by those who are responsible for managing public funds or 
effects (jurisdictional function). It also exerts a sanctioning function on political parties 
and 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: 411 entities, including: 

 › 17 ministries;
 › 59 autonomous bodies;
 › 3 independent administrative authorities;
 › 37 public foundations;

 – the  regional  public  sector:  17  Autonomous  Communities  and  2  autonomous  cities, 

comprising approximately 1 198 entities;

 – the local public sector: comprising 12 964 entities;
 – political parties: parties with parliamentary representation (of which there are 30) and 

others.

PUBLIC AUDIT IN THE EUROPEAN UNION204

SPAIN — TRIBUNAL DE CUENTAS 

 — STRUCTURE

TYPE OF SAI

A court with a jurisdictional function.

PLACE OF THE SAI IN GOVERNMENT SYSTEM

The TCU is the supreme audit institution in Spain, responsible for auditing the accounts 
and financial-economic management of the state and the public sector.

RELATIONSHIP WITH THE PARLIAMENT / GOVERNMENT

RELATIONSHIP WITH THE SPANISH PARLIAMENT

The TCU is directly answerable to the Parliament, without prejudice to its independence 
in the exercise of its 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.
The audit program, once it is approved by the Plenum, is forwarded to the Joint Committee 
for relations with the TCU.
The results of audits (included in reports, memoranda, motions and memos 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 of the President of the Court, deliberates 
on each of the reports, memoranda, motions and memos, taking the appropriate decisions.
The TCU may draw the Parliament’s attention to lack of cooperation by those obliged to 
cooperate (without prejudice to the other actions covered by the law). 
RELATIONSHIP WITH THE GOVERNMENT

The TCU is independent in the exercise of its functions. 
Once approved, the audit report is forwarded to the national government, the Governing 
Councils  of  the  Autonomous  Regions  or  the  plenary  sessions  of  local  authorities,  as 
appropriate.

205

G E N E R A L   I N F O R M A T I O N

 — ORGANISATION

HEAD

PRESIDENT

María  José  de  la  Fuente  y  de  la  Calle  was  appointed  on  
25 July 2018. 
TENURE

3 years, renewable.
SELECTION METHOD

The  President  of  the  TCU  is  appointed  by  the  Spanish  King 
from among the TCU Audit Counsellors, on a proposal by the 
TCU’s Plenum.

GOVERNING BODY

The  TCU  is  governed  by  the  Plenum,  a  collegiate  body  made  up  of  the  twelve  Audit 
Counsellors (one of whom is the President) and the Chief Prosecutor of the TCU. 
In addition to this, the TCU has a Management Board, consisting of the President of the 
TCU and the Presidents of the audit and prosecution sections of the TCU. 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.
TENURE

Audit Counsellors: 9 years, renewable. They have the status of judges, are independent and 
cannot be removed. 
The Chief Prosecutor: 5 years, renewable.
SELECTION METHOD

Audit Counsellors are appointed by the Spanish Parliament (six by the Congress and six 
by  the  Senate,  by  a  three-fifths  majority  vote  in  either  house).  The  Chief  Prosecutor  is 
appointed by the Government.

ORGANISATIONAL STRUCTURE

The TCU’s Audit Section comprises eight departments. Five sector departments (covering 
financial-economic activity in the public sector), two territorial departments (one auditing 
the financial-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.

PUBLIC AUDIT IN THE EUROPEAN UNION206

SPAIN — TRIBUNAL DE CUENTAS 

 — RESOURCES

STAFF (2018)

 – Number: 728 (45 % in audit and approx. 8 % for jurisdictional tasks)
 – Gender balance: 

61 %. Average age: 53

 39 %; 

BUDGET

 – 62 million euros (2018), integrated in the General State Budget
 – Allocation: approx. 95 % for remuneration
 – 0.01 % of total government budget

207

A U D I T   W O R K

 — PLANNING OF 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, own audit initiatives by the TCU and audits proposed by the Spanish Parliament 
(and, if within their scope, 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 program 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  a  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, we can refer to:
 – 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 to this, 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.

PUBLIC AUDIT IN THE EUROPEAN UNION208

SPAIN — TRIBUNAL DE CUENTAS 

O U T P U T

 — 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 that, in the view of the TCU, 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 singularity.

 — DISSEMINATION ACTIVITIES

The results of the audits, once approved by the Plenum, are published on the website of the 
TCU 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 the 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 the TCU’s 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 External Audit Bodies that have been 
created in some Autonomous Regions.

209

SWEDEN

RIKSREVISIONEN

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.

PUBLIC AUDIT IN THE EUROPEAN UNION210

SWEDEN — RIKSREVISIONEN

G E N E R A L   I N F O R M A T I O N

 — 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

Through its performance audits the NAO audits:
 – the accounts of government, the government offices, the courts and all ministries and 

government agencies;
 – government agencies: 345; 
 – 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 audits:
 – 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.

211

 — STRUCTURE

TYPE OF SAI

An audit office, independent of government, headed by three Auditors General.

PLACE OF THE SAI IN 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 the 
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.

PUBLIC AUDIT IN THE EUROPEAN UNION212

SWEDEN — RIKSREVISIONEN

G E N E R A L   I N F O R M A T I O N

 — ORGANISATION

HEAD

THREE AUDITORS GENERAL.

Stefan Lundgren and Helena Lindberg took up their duties on 
15 March 2017. One position is currently vacant.
The NAO is headed by three Auditors General. Together, the 
Auditors General decide on the division of audit areas between 
them, after which each Auditor General decides on the audits 
to be carried out, the methods used and the conclusions to be 
drawn within his or her field of responsibility.

The  Auditors  General  make  their  decisions  regarding  individual  audits  independently 
from each other. In addition, there are a few areas where the make decisions collectively. 
The independence of the three Auditors General is protected by the constitution.
SELECTION METHOD

The Auditors General are elected and appointed by Parliament.
Parliament  also  appoints  one  Auditor  General  to  be  responsible  for  the  administrative 
management  of  the  organisation.  This  Auditor  General  takes  decisions  on  the  NAO’s 
organisational  structure  (including  delegation  of  responsibility),  proposed  annual 
appropriations and Annual Report. 
Currently, Stefan Lundgren is responsible for administrative management.
TENURE

The Auditors General are appointed for a term of seven years and cannot be re-appointed. 

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  operational  support 
respectively. 
Finally, the NAO has a Parliamentary and a Scientific Council, as well as a unit for Internal 
Audit.

213

 — RESOURCES

STAFF (2017)

 – Number: 339
 – Gender balance: 

BUDGET

 42 %; 

58 %. Average age: 44

 – 372.2 million SEK (36.6 million euros), of which 50 million SEK (4.9 million euros) for 

international development cooperation (2017)

 – < 0.15 % of total government expenditure

PUBLIC AUDIT IN THE EUROPEAN UNION214

SWEDEN — RIKSREVISIONEN

A U D I T   W O R K

 — PLANNING OF THE AUDIT WORK

Within the framework set by Parliament regarding the extent and focus of its audit work, 
the NAO independently decides which topics to audit.
The  audit  focus  is  set  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  the  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.

215

O U T P U T

 — 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 is engaged in several international development cooperation projects to support 
SAIs in countries mainly in Africa and Southeast Europe.
The  NAO  has  a  specific  budget  allocation  for  its  international  development,  which 
contributes  to  transparency,  democratic  development  and  the  strengthening  of 
parliamentary  control  in  the  partner  countries.  During  2017,  1 091  staff  from  partner 
SAIs received vocational training through the development cooperation projects. These 
training efforts included the development of audit methods and processes as well as actions 
to strengthen aspects such as HR, communication, strategic planning and IT resources.

PUBLIC AUDIT IN THE EUROPEAN UNION216

UNITED KINGDOM — NATIONAL AUDIT OFFICE

UNITED KINGDOM

NATIONAL AUDIT 
OFFICE

Since 1983

Website: www.nao.org.uk

Mission statement:

To help the nation spend wisely. Our public audit 
perspective helps Parliament hold government to account 
and improve public services.

Mission statement:217

G E N E R A L   I N F O R M A T I O N

 — LEGAL BASIS

MANDATE

The National Audit Office (NAO) is the statutory auditor of government departments and 
a range of public bodies. It reports to, and is funded by, Parliament. It audits the financial 
statements of all central government departments, agencies and other public bodies. Its 
value-for-money reports draw conclusions on the effectiveness, efficiency and economy of 
government spending.

KEY LEGISLATION

 – Exchequer and Audit Department Act (1866);
 – Exchequer and Audit Department Act (1921);
 – National Audit Act (1983);
 – Government Resources and Accounts Act (2000);
 – Companies Act (2006);
 – Budget Responsibility and National Audit Act (2011);
 – Local Audit and Accountability Act (2014).

AUDITED ENTITIES

The NAO provides an independent audit opinion on some 370 individual accounts across 
the  public  sector,  including  the  major  government  departments,  agencies,  arm’s-length 
bodies, companies and charities.
Its audit portfolio also includes entities with large complex commercial activities such as 
the BBC, Network Rail and UK Asset Resolution Ltd.
The Local Audit and Accountability Act 2014 makes the Comptroller and Auditor General 
responsible  for  the  preparation,  publication  and  maintenance  of  the  Code  of  Audit 
Practice. The Code sets audit standards for some 950 local authorities and local National 
Health Service (NHS) bodies, and around 10 000 smaller bodies such as town and parish 
councils. The NAO also reports on the value for money of public spending locally, under 
the Local Audit and Accountability Act. 

PUBLIC AUDIT IN THE EUROPEAN UNION218

UNITED KINGDOM — NATIONAL AUDIT OFFICE

 — STRUCTURE

TYPE OF SAI

An  audit  office,  independent  of  government,  headed  by  the  Comptroller  and  Auditor 
General (C&AG).

PLACE OF THE SAI IN GOVERNMENT SYSTEM

The NAO supports the C&AG in meeting his or her statutory responsibilities. The C&AG 
is an Officer of the House of Commons and a Crown appointee. Both the C&AG and his 
staff are independent of government. 

RELATIONSHIP WITH THE PARLIAMENT / GOVERNMENT

The NAO supports Parliament in holding government to account, supporting in particular 
the Public Accounts Select Committee, other select committees and individual Members 
of Parliament in the scrutiny of public spending and delivery. The NAO is accountable 
to Parliament via the Public Accounts Commission. The Public Accounts Commission’s 
principal  duties  are  to  examine  the  NAO’s  annual  budget  and  lay  it  before  the  House 
of Commons, to consider the NAO’s strategy, to appoint the NAO’s external auditor, to 
receive their reports and to appoint the non-executive members of the NAO Board. 

219

G E N E R A L   I N F O R M A T I O N

 — ORGANISATION

HEAD

COMPTROLLER & AUDITOR GENERAL (C&AG)

Mr Gareth Davies was appointed on 1 June 2019.
The  C&AG  is  the  also  the  Chief  Executive  and  Accounting 
Officer of the NAO. The C&AG has extensive statutory rights 
of access to information held by a wide range of public sector 
organisations.  The  C&AG’s  inspection  rights  extend  to  the 
records of many contractors to central government and those 
who receive public money from the entities he or she audits. To 
preserve his or her independence from government, the C&AG has complete discretion 
in carrying out his or her functions. Responsibility for all audit opinions and judgements 
rests with the C&AG alone.
TENURE

The C&AG is appointed for a ten year fixed term of office which is non-renewable. The 
C&AG can only be removed from office by the Crown on an address by both Houses of 
Parliament.
The C&AG may not be a Member of Parliament, a member of the House of Lords, or hold 
any office under the Crown.
During his tenure, the C&AG is a permanent member of the NAO Board. 
SELECTION METHOD

The C&AG is appointed by the Crown following an address by the Prime Minister in the 
House of Commons supported by the Chair of the Public Accounts Parliamentary Select 
Committee. 

GOVERNING BODY

The  NAO  is  governed  by  a  Board  consisting  of  five  non-executive  members  and  four 
executive members, including the C&AG.
The NAO’s governance arrangements have been developed and implemented in accordance 
with  the  requirements  of  the  Budget  Responsibility  and  National  Audit  Act  2011.  The 
arrangements reflect the NAO’s unique statutory position and Parliament’s wish that the 
NAO’s governance should provide effective oversight of NAO operations, while preserving 
the C&AG’s independence in making audit judgements.
The  NAO  Board  has  a  majority  of  non-executive  members  including  the  Chair.  The 
Public Accounts Commission appoints the non-executive members and the NAO Chair 
is appointed by the Crown upon the recommendation of the Prime Minister and the Chair 
of the Public Accounts Select Committee. This ensures that the non-executive members 
are independent of the NAO’s management and have the confidence of the government 
and the opposition in Parliament.

PUBLIC AUDIT IN THE EUROPEAN UNION220

UNITED KINGDOM — NATIONAL AUDIT OFFICE

The relationship between the NAO Board and the C&AG is set out in a specific Code of 
Practice. 
TENURE

The Chair of the NAO Board and the non-executive members of the Board, are appointed 
for a term of three years, renewable for a further final three years. The executive members 
of  the  Board,  apart  from  the  C&AG,  are  appointed  by  the  Board  for  a  one-year  term, 
renewable, on the recommendation of the C&AG. 
SELECTION METHOD

The  non-executive  members  of  the  Board  are  appointed  by  the  Public  Accounts 
Commission. The Chair of the NAO is appointed by the Crown upon a recommendation 
from the Prime Minister and the Chair of the Public Accounts Select Committee. 

ORGANISATIONAL STRUCTURE

The NAO structures its audit teams into six groups, known as clusters. Each cluster covers 
departments  facing  similar  strategic  issues,  such  as  major  infrastructure  projects  and 
programmes or local service delivery. 
In addition a central cluster provides strategic input to the Leadership Team and expert 
advice on the quality of the NAO’s work and the value the NAO delivers to audited bodies 
and Parliament.
The  NAO’s  clusters  are  supported  by  six  networks  of  experts.  These  are  decentralised 
groups  that  work  across  the  NAO.  They  have  specialist  skills  and  capabilities  relevant 
to  all  clusters.  By  providing  cross-organisational  support,  they  make  sure  to  target 
expertise consistently so that all audits and published outputs benefit from the full range 
of what they know. They also promote knowledge sharing and allow their staff to develop 
specialist skills. The areas of expertise covered by the networks include: commercial and 
contracting, corporate finance, digital, operations and process management, project and 
programme management delivery and methods, economics and statistics.

G E N E R A L   I N F O R M A T I O N

221

 — RESOURCES

STAFF (MARCH 2018)

 – Number: 814
 – Gender balance: 

BUDGET

 55 %; 

44 % (0.95 % prefer not to say/not stated). Average age: 36

 – The NAO’s annual net budget is approved by the Public Accounts Commission.
 – 66.6 million GBP (approx. 75 million euros) (net resource requirement – financial year 

2017-2018)

PUBLIC AUDIT IN THE EUROPEAN UNION222

UNITED KINGDOM — NATIONAL AUDIT OFFICE

A U D I T   W O R K

 — PLANNING OF THE AUDIT WORK

The  NAO’s  work  is  derived  from  a  three-year  Strategy  and  the  NAO’s  three  strategic 
objectives: 
 – developing  and  applying  knowledge:  it  carefully  plans  its  work  to  meet  the  needs  of 
Parliament and from this draw out the insights that are most likely to drive positive 
change across the public sector;

 – increasing its influence: it aims to improve wider awareness and opinion of the NAO, 
including those of MPs and the bodies it audits, such that it effects positive change and 
government is more likely to implement its recommendations and look to it as a source 
of guidance;

 – delivering high performance: it uses its funds cost-effectively and makes sure it gets the 

best from its people.

The  NAO’s  programme  of  work  and  balance  of  effort  are  carefully  planned  to  produce 
the information needed to support Parliament in its scrutiny of public spending and to 
improve public services. 
The  NAO’s  annual  work  programme  is  approved  by  the  Leadership  Team  following 
extensive consultation with the clusters. 
Each year the NAO identifies cases where its work or influence has contributed to better 
public services, or a financially quantifiable net benefit to the taxpayer. It refers to this 
as the NAO’s “impact”. The NAO’s 2017-2018 Annual Report highlights 13 case studies 
illustrating the wider impact of its work, for example improving patient access to general 
practice, local support for people with learning difficulties, and the working of the higher 
education market. These wider impact case studies have been approved by the bodies to 
which they relate.

223

A U D I T   W O R K

 — AUDIT METHODS

The NAO’s financial audit work conforms to International Standards on Auditing (UK). Its 
financial audit work also complies with the relevant International Standards for Supreme 
Audit  Institutions  (ISSAIs)  established  by  the  International  Organisation  of  Supreme 
Audit Institutions (INTOSAI).
Its value-for-money assurance work is more varied; it is consistent with the NAO’s value-
for-money  standards,  while  also  being  responsive  to  the  needs  of  many  audiences  in 
government and Parliament. The NAO’s value-for-money standards are consistent with 
the  Fundamental  Auditing  Principles  of  the  ISSAIs  and  tailored  to  meet  the  specific 
requirements of the UK public sector environment. 
For  the  NAO’s  work  to  have  the  impact  and  influence  required,  it  must  uphold  high 
standards of ethics and probity, and work within a framework of values that preserve audit 
independence. The NAO expects its staff to adhere to the relevant internal and external 
quality standards for its work. 
The quality of the NAO’s financial audit and wider assurance work is subject to internal 
and external review.

PUBLIC AUDIT IN THE EUROPEAN UNION224

UNITED KINGDOM — NATIONAL AUDIT OFFICE

O U T P U T

 — REPORTS AND OTHER PUBLICATIONS

In 2017-2018 the NAO:
 – certified  370  accounts  covering  more  than  1.6  trillion  GBP  of  public  income  and 

expenditure;

 – published 65 major documents (value-for-money reports and investigations), including 

nine on the UK government’s preparedness for exiting the European Union; 

 – provided  108  responses  to  correspondence  from  Members  of  Parliament  and 
877  responses  to  correspondence  from  the  public.  It  also  responded  to  87  enquiries 
under the Freedom of Information Act; and 

 – published seven best practice guidance documents summarising insights from its work.

 — DISSEMINATION ACTIVITIES

The NAO presents its major outputs to Parliament and publishes these on its website, as 
well as on a wide range of external communication channels. 

 — COOPERATION WITH OTHERS

The  NAO  engages  widely  with  the  accountancy  and  auditing  professions,  through  the 
professional institutes, with other UK and international public audit bodies and through 
the NAO’s private sector framework partners. This helps the NAO share good practice 
and learn from other practitioners. 

PHOTO CREDITS

ECA  Source: © European Union 2018, source: European Court of Auditors. Architects of the buildings: Paul Noël (1988) and 

AT 
BE 
BG 
CY 

Jim Clemes (2004 & 2013). 
Source: Rechnungshof. Portrait: © Achim Bieniek.
Source: Rekenhof/Cour des comptes/Rechnungshof. Architects of the building: Gustave Saintenoy and Clément Parent.
Source: Сметна палата на Република България.
Source: Eλεγκτική Υπηρεσία της Κυπριακής Δημοκρατίας. Architect of the building: Maratheftis-Yiannouris Architects 
Engineers.
Source: Nejvyšší kontrolní úřad. 
Source: Bundesrechnungshof. Architect of the building: Josef Trimborn.
Source: Rigsrevisionen.
Source: Riigikontroll.
Source: Ελεγκτικό Συνέδριο. Architect of the building: Themis Kataskevastiki (public company).
Source: Tribunal de Cuentas. Architect of the building: Francisco Jareño y Alarcón.
Source: Valtiontalouden tarkastusvirasto. Architect of the building: Helin & Co Architects.
Source: Tangopaso (Wikimedia Commons). Architect of the building: Constant Moyaux.
Source: Državni ured za reviziju. 

CZ 
DE 
DK 
EE 
EL 
ES 
FI 
FR 
HR 
HU  Source: Állami Számvevőszék. Architects of the building: Antal Skalnitzky Antal and Henrik Koch.
IE 
IT 
LT 
LU 
LV 

Source: Office of the Comptroller and Auditor General. Architect of the building: Scott Tallon Walker Architects.
Source: Corte dei conti.
Source: Valstybės Kontrolė. Architect of the building: Loreta Grikinienė.
Source: Cour des comptes. Architect of the building: Arlette Schneiders Architectes.
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 
PL 
PT 
RO  Source: Curtea de Conturi a României. 
SE 
SK 
SL 
UK 

Source: Riksrevisionen. Architect of the building: Björn Hedvall.
Source: Najvyšší kontrolný úrad Slovenskej republiky. Architect of the building: Vladimir Dedecek.
Source: Računsko sodišče Republike Slovenije. Architect of the building: Miroslav Gregorič.
Source: National Audit Office. Architect of the building: Albert Lakeman.

Source: Algemene Rekenkamer. Architect of the building: Aldo van Eyck.
Source: Najwyższa Izba Kontroli. Architect of the building: Antoni Dygat.
Source: Tribunal de Contas. Architects of the building: Jorge Manuel Soares Costa and Fernando Silva.

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  
Transparency portal: eca.europa.eu/en/Pages/
Transparency-portal-home.aspx
Website: eca.europa.eu

LinkedIn: EUAuditors

Twitter: @EUAuditors

Facebook: EUAuditors

Instagram: #EUAuditors

Youtube: @EUAuditors

Neither the European Court of Auditors nor any 
person acting on behalf of the European Court of 
Auditors is responsible for the use that might be 
made of this handbook.

Luxembourg: Publications Office  
of the European Union, 2019
© European Union, 2019

Reproduction is authorised  
provided the source is  
acknowledged.

For any use or reproduction of  
photos or other material that is not  
under the EU copyright, permission  
must be sought directly from the  
copyright holders.

Print:
ISBN 978-92-847-0905-2
doi:10.2865/50028
QJ-08-19-010-EN-C
PDF:
ISBN 978-92-847-0904-5
doi:10.2865/246372
QJ-08-19-010-EN-N
HTML:
ISBN 978-92-847-0906-9
doi:10.2865/087356
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EUROPEAN COURT OF AUDITORS

PUBLIC AUDIT 
IN THE EUROPEAN UNION

Public Audit in the European Union 
provides information on the work and role 
of supreme audit institutions across 
all EU Member States and at Union level, 
illustrating their contribution to the eﬀective 
functioning of our democracies.
This handbook provides an overview 
of the mandate, status, organisation, work 
and output of the 29 supreme audit institutions 
of the EU and its Member States and illustrates 
the diﬀerences and similarities between them.

Luxembourg: Publications Office  

of the European Union, 2019

© European Union, 2019

Reproduction is authorised  

provided the source is  

acknowledged.

For any use or reproduction of  

photos or other material that is not  

under the EU copyright, permission  

must be sought directly from the  

copyright holders.

ISBN 978-92-847-0905-2

doi:10.2865/50028

QJ-08-19-010-EN-C

Print:

PDF:

ISBN 978-92-847-0904-5

doi:10.2865/246372

QJ-08-19-010-EN-N

HTML:

ISBN 978-92-847-0906-9

doi:10.2865/087356

QJ-08-19-010-EN-Q