The Supreme Audit Institutions (SAIs) of Finland, Latvia, the Netherlands, Portugal, Slovakia and Sweden have co-operated in a parallel audit on underlying risks to sustainable public finances. The project was endorsed by the Contact Committee at its meeting in June 2015 and the Swedish National Audit Office has chaired the group.
The aim of the parallel audit was to draw attention to risks to sustainable public finances and to audit how governments deal with such issues within three similar processes involving recommendations from international organisations. This audit is based on reviews of countryspecific reports and recommendations from the European Union (EU), the Organisation for Economic Co-operation and Development (OECD) and the International Monetary Fund (IMF) issued in the period 2011–2015, (the audited period). The participating SAIs have mapped the various recommendations to their respective country as well as the government responses to these recommendations. They have furthermore audited the public availability of the recommendations at national level as well as national follow-up procedures. A number of SAIs have moreover assessed the effectiveness of government measures.