Question 98

What percentage of expenditures within the mandate of the Supreme Audit Institution (SAI) has been audited?
 * a. All expenditures within the SAI’s mandate have been audited.
 * b. Expenditures representing at least two-thirds of, but not all, expenditures within the SAI’s mandate have been audited.
 * c. Expenditures representing less than two-thirds of expenditures within the SAI’s mandate have been audited.
 * d. No expenditures have been audited.
 * e. Not applicable/other (please comment).

OBS Guidelines
Question 98 focuses on the coverage of audits by the Supreme Audit Institution (SAI), asking what percentage of expenditures within the SAI’s mandate has been audited.

The SAI’s mandate is typically defined in statute. Only expenditures related to budgetary central government (ministries, departments, and agencies) that are within the SAI’s mandate should be considered for this question. (Question 99 addresses audits of extra-budgetary funds.) Further, the question does not apply to “secret programs” (for example, security-related expenditures that are confidential). Further, if the mandate gives the SAI the authority to outsource some audits, then those audits count for purposes of this question.

Only the Audit Report identified in Section 1 should be used to answer this question. Financial audits and compliance audits, or a hybrid of the two, can be taken into account to answer this question. Performance audits should not be considered for this question.

To answer “a,” all expenditures within the SAI’s mandate must be audited. A “b” response applies if at least two-thirds, but not all, expenditures within the SAI’s mandate have been audited. A “c” response is appropriate when less than two-thirds of expenditures within the SAI’s mandate have been audited. A “d” response applies when no expenditures have been audited.