Implementation of supreme audit institution (SAI) recommendations

Audit recommendations accepted by the auditees (%)

Results are taken from the public financial management area, sub-indicator 31.1.7., criterion 1. The percentage reported is an average of all types of audits conducted by the SAI, based on the number of recommendations made by the SAI the year prior to the latest full calendar year that are fully and partially implemented by the end of the latest full calendar year (partially implemented recommendations are counted at a weight of 50%. For example, if 20% of recommendations are partially implemented, they are included at 10% in the percentage share of recommendations implemented). If the SAI does not systematically collect and publish information on follow-up of its recommendations, the assessment result is 0% for both criteria. Points are allocated based on the percentage of recommendations accepted by the auditees (x): • x < 40% = 0 points. • 40% ≤ x < 80% = linear function. • x ≥ 80% = 4 points.

Reported implementation rate of audit recommendations accepted by the auditees (%)

Results are taken from the public financial management area, sub-indicator 31.1.7., criterion 2. The percentage reported is an average of all types of audits conducted by the SAI, based on the number of recommendations made by the SAI the year prior to the latest full calendar year that are fully and partially implemented by the end of the latest full calendar year (partially implemented recommendations are counted at a weight of 50%. For example, if 20% of recommendations are partially implemented, they are included at 10% in the percentage share of recommendations implemented). If the SAI does not systematically collect and publish information on follow-up of its recommendations, the assessment result is 0% for both criteria. Points are allocated based on the reported implementation rate of audit recommendations accepted by the auditees (x): • x < 30% = 0 points. • 30% ≤ x < 80% = linear function. • x ≥ 80% = 7 points. 0 points are awarded if the SAI does not systematically collect and publish information on follow-up of its recommendations.