EUROSAI
EUROSAI is the acronym for European Organization of Supreme Audit Institutions ( European Organization of Supreme Audit Institutions ). It is one of the regional working groups of the International Organization of Supreme Audit Institutions (INTOSAI), an autonomous, independent and apolitical organization with 191 full members and 4 associated members. INTOSAI is a non-governmental organization with special status to the Economic and Social Council (ECOSOC) of the United Nations.
Emergence
EUROSAI was founded in 1990 with 30 members (the SAIs of 29 European countries and the European Court of Auditors). Today the number of members is 50 SAIs (those of 49 European countries and the European Court of Auditors).
Even if EUROSAI is the youngest organization of the INTOSAI regional groups, the idea of establishing it was planned when INTOSAI was founded in 1953. The first effective steps were taken in 1974 at the VIII INTOSAI Congress in Madrid (1974). Between 1975 and 1989 the SAIs of Italy and Spain, through the Contact Committee of Presidents of the SAIs of the European Economic Union, paved the way for the constitution of EUROSAI and prepared the first concepts of their statutes. In June 1989 the XIII approved INTOSAI Congress, which took place in Berlin, the Berlin Declaration on the Establishment of a European Organization of SAIs.
In November 1990 the founding conference and the first EUROSAI congress took place in Madrid (Spain). On this their first president and the presidium were elected, the statutes were debated and approved and the permanent seat and the general secretariat were determined.
tasks
According to Article 1 of its statutes, the organization aims to promote professional cooperation between the SAIs, to stimulate the exchange of information and documents, to advance in the analysis of public sector auditing, to promote the creation of university chairs in this area and in the sense to harmonize terminology in the field of public auditing.
organs
The organization consists of the Congress, the Presidium and the Secretariat.
congress
According to the statutes, the Congress is the highest organ of EUROSAI and consists of all members of the organization and is convened every three years. The following congresses have taken place so far:
- Founding Congress 1990 in Madrid (Spain)
- 1993 Stockholm (Sweden),
- 1996 in Prague (Czech Republic),
- 1999 in Paris (France),
- 2002 in Moscow (Russian Federation)
- 2005 in Bonn (Germany).
- 2008 in Krakow (Poland)
- 2011 in Lisbon (Portugal)
Bureau
According to the statutes, the presidium consists of eight members. Four ex-officio members: the President of the SAI, who hosted the last two Ordinary Congresses, the President of the SAI, who is to host the next Ordinary Session of the Congress, and the Secretary General of EUROSAI and four members appointed by the Congress for a period of elected for six years (two of these members are elected every three years) and observers.
office
The Spanish Court of Auditors, where the organization is located, also functions as the EUROSAI secretariat.
Strategic plan
The 8th EUROSAI Congress in Lisbon approved the 1st strategic plan. It applies for the years 2011–2017 and defines the task (mission), mission statement (vision) and values:
- Task: EUROSAI is the organization of the Supreme Audit Institutions in Europe. It promotes intra-community cooperation to strengthen state financial control in Europe and thus supports the activities of INTOSAI.
- Mission: EUROSAI promotes responsible administrative action as well as public accountability, transparency and integrity. EUROSAI offers a flexible framework for cooperation and members receive the support they need to ensure that their tasks are performed to the highest quality standards.
- Values: independence, integrity, professionalism, credibility, inclusion, collaboration, innovation, sustainability, respect for the environment.
The strategic plan is based on four strategic objectives that reflect the needs and priorities of the organization:
- Objective 1 - Developing and expanding specialist skills: The qualification of the audit offices includes the development of skills, knowledge, structures and working methods that increase the effectiveness of an organization. It builds on existing strengths in order to close gaps and remedy weaknesses. The aim is to promote respected, independent audit offices with a high level of professional competence.
- Objective 2 - Technical standards: In order to perform their tasks effectively, audit offices need contemporary, relevant and needs-based international technical standards. INTOSAI is developing such a set of rules. EUROSAI therefore focuses on promoting the application of INTOSAI standards in Europe.
- Objective 3 - Professional exchange: In order to strengthen state financial control, accountability, good governance and transparency in Europe, the exchange of specialist knowledge, information and experience between the members and with external partners is to be promoted.
- Goal 4 - Leadership and communication: The effective and needs-based fulfillment of tasks by EUROSAI requires a suitable organizational model. The structure and process organization was designed in accordance with the principles of responsible administrative action and effective communication. This also takes into account the strategic objectives, the strong involvement of the members in the work of the organization and strengthens the close relationships between all the bodies of EUROSAI involved in the implementation of the Strategic Plan.