Question 99

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

OBS Guidelines
Question 99 focuses on audits of extra-budgetary funds, asking what percentage of extra-budgetary funds within the mandate of the Supreme Audit Institution (SAI) has been audited. These funds, although technically outside the budget, are governmental in nature and thus should be subject to the same audit requirement as other government programs.

The SAI’s mandate is typically defined in statute. Only expenditures related to extra-budgetary funds within the SAI’s mandate should be considered for this question. (Question 98 addresses audits of budgetary central government.) Further, if the mandate gives the SAI the authority to outsource some audits, then those audits count for purposes of this question.

To answer "a,” all extra-budgetary funds within the SAI’s mandate must be audited. A “b” response applies if extra-budgetary funds accounting for at least two-thirds of, but not all, expenditures associated with extra-budgetary funds within the SAI’s mandate have been audited. A “c” response applies if extra-budgetary funds accounting for less than two-thirds of expenditures associated with extra-budgetary funds within the SAI’s mandate have been audited. A “d” response applies if extra-budgetary funds have not been audited.