The EUROSAI Task Force on Municipality Audit (EUROSAI TFMA) publishes a comparative analysis of the existing systems of external municipality audit in Europe
06/07/2020
Since October 2017, when a EURORAI delegation took part as observer in the 1st EUROSAI TFMA Seminar and the 1st annual meeting of EUROSAI TFMA members held in Riga, EURORAI has participated in the activities performed by the EUROSAI Task Force on Municipality Audit.
The EURORAI Management Committee decided to contribute to the work of the EUROSAI TFMA not only for its purpose, which is to exchange best practices and to search to attain the highest added value from municipality audit, but especially also due to the fact that in many European countries regional public sector audit institutions are involved in the external audit of municipalities. Thus, EURORAI participated in the inquiry prepared by the EUROSAI TFMA concerning the existing systems of municipality audit throughout Europe and comprehensive reports on the systems in place in Austria, France, Germany, Spain and Switzerland were submitted to the Task Force.
Implementing one of its strategic goals (making the external municipal auditing system more efficient) the Coordination Group of the EUROSAI TFMA consisting of the SAIs of Lithuania (team leader), Estonia and Greece have now completed a comparative analysis of the existing systems of external municipality audit in Europe, which also mentions EURORAI’s contribution to the work. You can find the analysis under the following link: http://bit.do/fGiuu.
In 2018, the Task Force also published an overview over the existing systems of municipality audit in Europe as a result of the inquiry conducted among EUROSAI member institutions. This overview covers 26 countries, among them, 9 member states of EURORAI. The study is available under the following link: https://www.vkontrole.lt/tf/files/files/TFMA_Overview_external_audit_systems_2018.pdf.
Finally, you can find the comprehensive reports EURORAI submitted to the EUROSAI TFMA here:
External audit system of municipalities at regional level in Austria
External audit system of municipalities at regional level in France
External audit system of municipalities at regional level in Germany
External audit system of municipalities at regional level in Spain
External audit system of municipalities at cantonal level in Switzerland
EURORAI would like to thank the Coordination Group of the EUROSAI TFMA for their effort and also the members of the EURORAI Management Committee who were involved in the preparation of the comprehensive reports for their active support.
