Use of SAI reports by the legislature

The parliament has a formal mechanism for handling SAI reports, including a committee formally dedicated to handling SAI reports

Review of the reporting practices of the SAI and the number of parliamentary sessions held to discuss the reports, including their timeliness. Parliamentary records are used for verification. Supported by interviews of SAI and parliamentary staff, and the relevant parliamentary committee.

Reports are considered within three months of being submitted to the parliament

Review of the reporting practices of the SAI and the number of parliamentary sessions held to discuss the reports, including their timeliness. Parliamentary records are used for verification. Supported by interviews of SAI and parliamentary staff, and the relevant parliamentary committee.

The committee has held at least five hearings with auditees at a political and/or senior level during the latest full calendar year

Review of the reporting practices of the SAI and the number of parliamentary sessions held to discuss the reports, including their timeliness. Parliamentary records are used for verification. Supported by interviews of SAI and parliamentary staff, and the relevant parliamentary committee.

The committee reaches independent decisions and makes recommendations for follow-up

Review of the reporting practices of the SAI and the number of parliamentary sessions held to discuss the reports, including their timeliness. Parliamentary records are used for verification. Supported by interviews of SAI and parliamentary staff, and the relevant parliamentary committee.

Committee hearings are held in public, except in limited circumstances (national security or similar sensitive issues)

Review of the reporting practices of the SAI and the number of parliamentary sessions held to discuss the reports, including their timeliness. Parliamentary records are used for verification. Supported by interviews of SAI and parliamentary staff, and the relevant parliamentary committee.

The committees have institutionalised a follow-up mechanism on the implementation of their decisions and recommendations

Review of the reporting practices of the SAI and the number of parliamentary sessions held to discuss the reports, including their timeliness. Parliamentary records are used for verification. Supported by interviews of SAI and parliamentary staff, and the relevant parliamentary committee.

Subject committees consider and hold hearings on SAI reports relevant to their policy competences

Review of the reporting practices of the SAI and the number of parliamentary sessions held to discuss the reports, including their timeliness. Parliamentary records are used for verification. Supported by interviews of SAI and parliamentary staff, and the relevant parliamentary committee. Points are allocated based on the number of hearings held by subject committees on SAI reports in the last calendar year (x): • x =0 = 0 points. • 0 < x < 3 = linear function. • x ≥ 3 = 2 points.