Dear Colleagues,
Supreme Audit Institutions (SAIs) are independent institutions to promote transparency, accountability and integrity in public administration. There are three widely used models; Westminster, collegiate and court. Based on model and subject to law that governs SAIs independence and mandate, their performance varies. Westminster model in general is a form where SAI works as watchdog where as Court model where a SAI has some judicial power to sanction.
Regarding where do SAIs fall in broader state structure i.e. are they part of Legislature or Executive or Judiciary. Obviously the general answer is "NO" , SAIs are independent Institutions. However, in some countries SAIs function as office of the legislature. Example includes GAO. The Comptroller and Auditor General of NAO, UK is an officer of the House of Commons (Legislature).
Some research institutions refer SAIs as "In - Between- Institution" meaning that they do not directly associated with any particular wing of the state but are independent of them.
In this context, could you please share views on Model of SAIs and their relation with Parliament.
Thanking you all.
Chandra Kanta Bhandari, FCA