Tag: EUROSAI

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.

The French Constitution entrusts the Cour des Comptes with the task of informing the public through its public reports. The Annual Public Report (APR) is an essential vehicle for this information. The law specifies that it concerns “a major public policy issue to which the Cour des Comptes wishes to draw the attention of the public authorities and contribute to informing citizens”. In its 2024 annual public report, the Cour des Comptes examined the theme of public action to adapt to climate change.

Considering the rise in environmental concerns and the growing importance of ecological transition issues in all national and local public policies, the French Cour des comptes, the supreme audit institution (SAI) that forms the financial jurisdictions with the regional and territorial audit chambers (CRTCs), has organized with the latter to strengthen the relevance of their audit and assessment work in these areas, which already account for a growing share of their scheduled work. 

EUROSAI Working Group on Environmental Auditing (EWGEA) celebrated its 25th anniversary during its Spring Session on 15-17 May 2024, hosted by the National Audit Office of Malta. The EWGEA Chair received many words of appreciation on this occasion from both previous EWGEA Chairs:, the Auditor General of Norway and Auditor General of Estonia.

As Auditor General, I have had the privilege of overseeing our national audit office during a period of change and significant challenges. As I reflect on my seven years in office, there are several key themes and lessons learned that I find to be essential for the ongoing development and effectiveness of Supreme Audit Institutions (SAIs) globally.

The application of algorithms and artificial intelligence (AI) technology in government provides many opportunities for improving governmental processes, public service delivery, citizen engagement, and helping solve social challenges. As a result, this kind of technology is increasingly becoming a more important part of how governments operate. However, the introduction of AI also introduces risks if not deployed responsibly. For instance, AI might contain biases that lead to discriminatory outcomes or personal data may not be adequately protected. A lack of transparency when using the technology might lead to governance challenges. 

The State Audit Office of Georgia (SAO) has emerged as an inspiration for innovation and accountability for advancing effective public financial management. To fulfill its mandate of identifying and addressing systemic deficiencies in public administration, the SAO has embraced innovative technology, launching a transformative initiative of Audit Recommendation Implementation System (ARIS). This article explores the impact of the ARIS, the groundbreaking platform that has significantly changed the follow-up process of audit recommendations in Georgia.

The State Audit Office Law stipulates that the State Audit Office of Latvia (SAI Latvia) has the right to provide recommendations for addressing the deficiencies discovered during the audit, as well as to specify a time limit by which the audited entity shall notify, in writing, that the deficiencies have been resolved. In 2023, SAI Latvia celebrated its centenary, and over time, the State Audit Office has refined its approach in providing recommendations and in facilitating their implementation by the auditees.

The National Audit Office’s (NAO Malta) mission is to assist in promoting accountability, propriety, and best practices in government operations. This mission is continuously achieved through the substantial number of audits of a compliance, financial, performance or investigative nature in various Ministries, departments and Government entities. 

The model of jurisdictional supreme audit institution (SAI) is recognized as that of an institution which is able to carry out all types of audit – performance, compliance, and financial audits – and, in addition, is invested with the power to issue formal rulings directly sanctioning the liability of managers of public funds when its audit findings show some irregularities, or when such irregularities are referred to the SAI by a third party.

The European Union needs a strong protection of its funds in order to ensure its administration, and to allocate resources to the Member States or other beneficiaries, for the implementation of its own policies. Both tax evasion and illicit conduct resulting in the receipt of undue funding or the diversion of such funds from their intended purposes cause damage to the European Union (EU)’s treasury.

Spanish society has undergone major changes over the last 20 years in line with other countries of the European Union. The financial crisis of 2008 strongly impacted the Spanish citizenry, and resulted in the arrival of important and fast changes: political, economic and social changes.

The SAI of Portugal (Tribunal de Contas) is currently an institution that combines both the Anglo-Saxon and the Jurisdictional models of Supreme Audit Institutions. It means that although the audit function is a main function activity of the Court, it also complimentarily has also the power to judge financial liabilities.