On the basis of the Lisbon Treaty (TFEU) the Swedish National Audit Office shall cooperate with the European Court of Auditors, being the external audit institution of the EU, in a spirit of trust while maintaining its independence. This cooperation takes place partly through the Contact Committee, which is a voluntary assembly of the Auditors General of the EU member countries in which Sweden participates.
Audit visits by the European Court of Auditors
The ECA audits the administration of EU-funds through audit visits to the member countries. The Swedish NAO cooperates with the ECA by informing the Government Offices and appointing its own observers to participate in the visits. After the visit has been completed the observers write a report that is communicated to the Swedish NAO and others. The ECA’s reporting is also made available to the Swedish NAO.
EU Contact Committee
The Contact Committee is an independent, autonomous and non-political assembly consisting of the heads of EU SAIs and the European Court of Auditors. The Committee acts as a discussion forum for matters of common interest concerning the EU. The Contact Committee normally meets each year.
Within this context the Contact Committee commits itself to:
- fostering dialogue and co-operation in audit and related activities;
- establishing and promoting common positions on emerging audit and accountability issues;
- supporting Contact Committee member SAIs and the SAIs of countries subject to the EU enlargement policy.
By enhancing co-operation between its members, the Contact Committee contributes to effective external audit and accountability in the EU, and helps improve EU financial management and good governance for the benefit of its citizens.
The Contact Committee has formed working groups for specific EU related audit issues and joint audits. The work of these working groups usually results in draft recommendations for the annual assembly to consider. These drafts cover issues of joint professional interest for the EU SAIs.
The Swedish NAO's strategic intelligence
Strategic intelligence in both financial and performance audit includes monitoring developments in relevant policy areas in the EU. The Swedish NAO’s International Department monitors overall audit issues mainly through the cooperation in the Contact Committee.
The Swedish NAO’s audit of EU-related questions
The Swedish NAO’s audit of EU-related questions takes place both as part of financial audit of agencies’ annual reports and the central government annual report and through the Swedish NAO’s performance audits, in which the EU perspective takes different forms depending on the audit questions.
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