Local budget audit systems in EU countries
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This material is based on the analytical study “Audit of Local Budgets: The Experience of SAIs in the EU.”
The analytical study examines the issue of local budget audits in EU countries conducted by Supreme Audit Institutions (SAIs). The study focuses on 12 unitary countries where SAIs have the relevant mandate. In six cases, we were also able to obtain additional information through in-depth interviews with SAI experts.
This document provides a brief overview of local budget audit systems in the SAIs of EU member states, providing an understanding of their structure, operating principles, and powers.
Please note! The material is available for review in Ukrainian only