EUROSAI Working Group on Municipality Audit (WGMA) is pleased to present a comprehensive report presenting the results of a survey conducted among SAIs in Europe to better understand their mandates and practices in auditing local governments. The study offers insight into the diversity of SAI structures and approaches across different jurisdictions.
This activity was led by the National Audit Office of Estonia as part of the WGMA Activity Plan and involved updating research on external audit systems. The report is based on the survey which concentrated on details related to SAI mandates.
This report seeks to explore the scope of the mandates, SAIs functions and approaches in relation to local government audits. It examines whether SAIs are legally empowered to audit local entities, the types of audits they have a mandate to conduct and the products they publish. Furthermore, the report investigates the follow-up activities and challenges SAIs face in implementing their mandates, and provides an overview of current practices.
Responses were analysed and structured into three chapters:
- Mandates and Legal Framework
- Audit Practices and Approaches
- Follow-up Activities and Challenges in Executing the Mandates
The report includes input from 41 SAIs, with detailed information from 33 institutions that audit local governments, including 27 WGMA members: Albania, Austria, Azerbaijan, Bosnia and Herzegovina, Bulgaria, Croatia, Estonia, Georgia, Greece, Hungary, Italy, Israel, Kosovo*, Latvia, Lithuania, Malta, Montenegro, North Macedonia, Poland, Portugal, Romania, Serbia, Slovakia, Slovenia, Spain, Türkiye and Ukraine.
* This designation is without prejudice to positions on status and is in line with UNSCR 1244/1999 and the ICJ Opinion on the Kosovo declaration of independence.