The Supreme Audit Institutions (SAI) play an important role in enhancing public administration by emphasising the principles of:

• economy (keeping the cost low)
• efficiency (making the most of available resources)
• effectiveness (achieving the stipulated objectives).

The main questions are whether the government is “doing the right thing” and doing this “in the right and least expensive way”. This is accomplished by examining performance against suitable criteria and by analysing causes of deviations from criteria or problems.

The development and strengthening of performance auditing is one of the SAO SR strategic goals. The Office has taken several important steps to enhance its capacity – new methodology, trainings for performance auditors and quality assurance arrangements.

Under financing Operational Programme Effective Public Administration the SAO contracted Swedish experts to support its audit work. Mr. Tony Angleryd and Mr. Kjell Larsson both have very long experience of managing, coaching and conducting performance audits and evaluation. Since January 2019 they developed audit manuals regarding all audit stages and conducted several training session for SAO staff.  

 

A key factor in the development process is to support learning through practical work. The experts are coaching following three performance audits which are being conducted by SAO SR auditors:

• Quality of monitoring the underground drinking water resources
• Reconstruction, repair and maintenance of regional bridges
• Efficiency and effectiveness of processes in landfill and waste management organizations

This cooperation will continue by 2021. Experience proves that performance auditing often requires changes in attitudes, management style, organisational behaviour, recruitment practices etc. The experts are very supportive in all aspects and helping the auditors to carry out high quality audits.