Mandate and powers of the supreme audit institution (SAI)

The SAI is empowered by law to carry out financial, compliance and performance audits

Results are taken from the assessment in the public financial management, sub-indicator 31.1.2., criterion 1. Review of the supreme audit institution law.

All public financial operations, regardless of whether and how they are reflected in the national budget, are subject to audit by the SAI

Results are taken from the assessment in the public financial management, sub-indicator 31.2.1., criterion 2. Review of the supreme audit institution law to confirm the scope of the audit mandate. There should be no legal restrictions to the initiation of audits to obtain the point.

The legal framework provides the SAI with the right to decide the content and timing of audit reports and to publish and disseminate them

Results are taken from the assessment in the public financial management area, sub-indicator 31.1.1., criterion 6.

Coverage of financial/compliance audit (%)

Results are taken from the assessment in the public financial management, sub-indicator 31.1.2., criterion 3. It is calculated the percentage of mandatory audits carried out in the last three calendar years (and the supreme audit institution has reported on the results to those charged with governance). The law specifies which audits are mandatory every year. Points are allocated based on the percentage of mandatory audits carried out in the last three calendar years (x): • x < 70% = 0 points. • 70% ≤ x < 100% = linear function. • x = 100% = 2 points.

Coverage of performance audit (%)

Results are taken from the assessment in the public financial management, sub-indicator 31.1.2., criterion 4. For performance audits, the following sectors are defined: defence, economic development, education, environment, justice and police, health, public administration, infrastructure, social security and labour market, foreign affairs. Points are allocated based on the number of sectors covered by the SAI's reports in the last full calendar year (x). • x = 0 = 0 points. • 0 < x < 5 = linear function. • x ≥ 5 = 2 points.