Tag: EUROSAI

Classic financial audits arrive long after the money has moved. By the time ledgers are reconciled and reports are tabled, fraudulent transfers may be laundered beyond recovery. Government data, however, now travels through digital highways—treasury platforms, tax APIs, banking gateways, platforms, even the cloud —where each transaction leaves a time-stamped footprint. 

Like many people, when I travel, I often take a taxi from the airport into the city center where I’m visiting or working. In my experience, taxi rides are a fantastic opportunity to learn about the local culture, find out which sights are worth a visit, or get recommendations about where to eat. What’s more, these drives are a prime opportunity to find out some more nuanced (and personal) information: how people perceive their government. In many instances, issues of corruption, inefficiency, and waste are openly shared by the driver, alongside personal perceptions of particular politicians. It’s a great, albeit anecdotal, way to get a feel for what local people are thinking or feeling. 

In response to public demand and global trends, the State Audit Office of Latvia (SAI of Latvia) has initiated the most significant transformation in its audit operations in the past two decades.

Public finances are like the lifeblood of a country – they fund social programs, build infrastructure, and provide essential services that people rely on every day. Keeping public administration efficient and transparent is key to earning people’s trust – it’s about more than just good governance; it’s about showing citizens that their institutions truly work for them. Financial audits are the main instrument used by Albania’s Supreme Audit Institution (ALSAI) to guarantee efficiency, accountability, and transparency in the administration of public funds.

In times of growing demand for public accountability and transparency, supreme audit institutions (SAIs) serve as guardians of good governance. At the State Audit Office (SAO) of the Republic of North Macedonia, we remain persistent in our mission to ensure sound stewardship of public resources through financial, compliance and performance audits grounded in international standards and national priorities.

According to the United Nations Development Programme (UNDP) Global Centre for Public Service Excellence, foresight explores possible and probable futures, generating insights that enable transformative actions in the present, which are compatible with the unfolding future. 

The audit of crisis management functioning within rail infrastructure was undertaken on the Supreme Audit Office of Poland, Najwyższa Izba Kontroli (NIK)’s own initiative and covered among other, procedures applied during the biggest breakdown of rail traffic control that occurred in March 2022, 3 weeks after Russia invaded Ukraine. The audit was also driven by a significant number of issues and accidents on railways. In 2020, 516 railway accidents occurred, of which 6 were serious accidents caused by collisions or derailment of trains and affected the safety of people within railway areas. Moreover, 1,218 incidents were noted that did not result in any fatalities or serious injuries or in material or environment damage. However, these incidents could have turned into events requiring actions provided for in crisis management plans. The also audit investigated issues identified during the mass coal transports from seaports at the turn of 2022-2023, issues related to movements of refugees from Ukraine, difficulties in rail traffic in the area of ​​Warsaw Junction caused by investment works in 2020-2023 and disturbances in rail traffic caused by an unauthorized broadcasting of radio-stop signals in 2020-2023.

Infrastructure is a fundamental pillar of resilience and innovation, particularly in sectors that impact sustainability and environmental management. Supreme audit institutions (SAIs) play a crucial role in evaluating whether public infrastructure investments align with national and international commitments, including climate goals and circular economy objectives. An audit conducted by the State Audit Office of Latvia (SAI Latvia) on biodegradable waste sorting provides valuable insights into the challenges of infrastructure planning, execution, and governance.

Small islands like Malta are particularly vulnerable to climate change hazards. In October 2019, the Maltese Parliament had unanimously declared a climate emergency, stressing the need to take new measures to address this environmental phenomenon.

Climate change is one of the biggest global problems of modern time. Greenhouse gas emissions, melting glaciers, forest fires, deforestation and misallocation of water resources have a negative impact on the environment, economic and social conditions. 

The fight against climate change requires Hungary to develop a common set of principles-based targets and to operate a coherent framework for action, monitoring and feedback in order to meet national and international targets for reducing greenhouse gas emissions. This is highlighted by the analysis of the State Audit Office of Hungary (SAO) concluded in 2024, which audited the measures aimed at reducing greenhouse gas emissions and the strategic framework of Hungary in the light of the dynamically changing requirements of the European Union (EU).

The Supreme Audit Office of the Republic of Poland (NIK) audited the implementation of a strategic pilotage project, Forest carbon farms, to verify its performance and if funds were spent efficiently during its implementation by the General Directorate of State Forests. The audit also looked at whether it enabled obtaining the best outcomes, and if forest divisions correctly and reliably planned and performed their activities included in the project. 

Climate change already has severe consequences for developing countries. Through the Paris Agreement, adopted in 2015, Norway and other industrialised countries committed to support climate change adaptation efforts in developing countries. 

The global climate crisis poses significant threats including water scarcity, extreme weather events, and impacts on agriculture, food security and human health. Israel’s geographical location magnifies these risks as being a ‘Hot Spot’. Various governmental bodies, such as the Ministries of Finance, Environmental Protection, Energy, Transportation, Economy, Agriculture, Defense, the Israel Defense Forces (IDF), and the Planning Administration within the Ministry of Interior, have different responsibilities for addressing climate change. 

Cyprus has been facing water scarcity for years. The lack of natural surface water systems, such as lakes and rivers, has historically led to excessive exploitation of groundwater. Over-extraction from underground water bodies, in combination with reduced rainfall, as a result of climate change, have led to the current situation, where most of Cyprus’ aquifers are in poor condition. To address the need for sufficient water reserves, in the past, the government has constructed dams to collect rainwater that would otherwise flow into the sea and has developed infrastructure to transfer water to areas with less rainfall, with the Southern Conveyor Project being the most significant. However, the reduction in rainfall mentioned above impacts adversely on the quality of water collected in the dams.