Question 100

Does the annual Audit Report(s) prepared by the Supreme Audit Institution (SAI) include an executive summary?
 * a. Yes, the annual Audit Report(s) includes one or more executive summaries summarizing the report’s content.
 * b. No, the annual Audit Report(s) does not include an executive summary.
 * c. Not applicable/other (please comment).

OBS Guidelines
Question 100 asks whether the annual Audit Report includes an executive summary. Only the Audit Report identified in Section 1 should be used to answer this question. The Audit Report can be a fairly technical document, and an executive summary of the report’s findings can help make it more accessible to the media and the public.

To answer "a," the Audit Report must include at least one executive summary summarizing the report’s content. Answer “b” applies if the Audit Report does not include an executive summary, or the Audit Report is not made publicly available.