Adequacy and coverage of the SAI mandate and its alignment with IFPP

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

Review of the SAI law.

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

Review of the SAI law to confirm the scope of the audit mandate. There should be no legal restrictions to the initiation of audits to obtain the point.

Coverage of financial/compliance audit (%)

SIGMA calculates the percentage of mandatory audits carried out in the last three calendar years (and the SAI 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% = 3 points.

Coverage of performance audit

For performance audit, 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) (Sectors considered are listed under approach): • x = 0 = 0 points. • 0 < x < 5 = linear function. • x ≥ 5 = 3 points.

Coverage of EU policy priorities

For EU policy priorities covered by any type of audit, the following topics are defined: green/environment/ sustainability, climate protection and SDGs, digitalisation and public investment management/infrastructure. Points are allocated based on the number of topics covered by the SAI's reports in the last three full calendar years (x) (Topics considered are listed under approach): • x = 0 = 0 points. • 0 < x < 3 = linear function. • x ≥ 3 = 2 points.