30.2 Submission of audit reports to the legislature

• Date(s) of receipt of financial report(s) by the external auditor.

• Date(s) of submitting the audit reports to the legislature

• Calculation of the period between receipt by the auditor and submission to the legislature

• Information on the causes for any delays in submitting the audited financial report to the legislature

• Supreme audit institution corroborated by the parliamentary public accounts committee and civic interest groups.

• Information on submission of reports for audit can also be corroborated with the MoF or the Treasury ministries.

30.3 External audit follow-up

• Information on recommendations made by the auditor and responses from the executive or audited entity during the period

• Supreme audit institution and internal auditors of major budgetary units, corroborated by parliamentary public accounts committee, government ministers, the MoF, audited entities and civic interest groups

30.4 Supreme Audit Institution independence

Constitution and/or law governing operation of SAIs

• Supreme audit institution

• Legislation

• External reports on Supreme audit institution independence and financial governance

31.1 Timing of audit report scrutiny

• Number of months taken for complete scrutiny of the external audit report by the legislature after receipt of the report

• Supreme audit institution, MoF, legislature, and Budget Committee of the parliament, corroborated by civic interest groups

• Records of hearings and audit reports for the last three completed fiscal years

• Records of attendance at hearings, particularly concerning the audited entities and Supreme audit institution

• Respective legislative committees, the Budget Committee of the parliament, Supreme audit institution, and the MoF, corroborated by civic interest groups

31.3 Recommendations on audit by the legislature

• Records of hearings and audit reports for the last three completed fiscal years

• Records of attendance at hearings, particularly concerning the audited entities and Supreme audit institution

• Respective legislative committees, the Budget Committee of the parliament, Supreme audit institution, and the MoF, corroborated by civic interest groups