Profession field
Audits

The database includes audit summaries, audit reports or press releases on municipality audits in English.

The database is not actively updated since 2018. We highly encourage all European SAIs to upload their audits at the EUROSAI database of audits.

Audit title

Audit type

Audit field

Year completed

Country

Laterality

Full audit report

Does the Governance of municipality-owned enterprises ensure the effective and transparent activity of the enterprises Performance Municipality-owned enterprises 2017 Lithuania Unilateral No

The Renting out of Heating Sectors in Municipalities

Press release

Performance Communal services 2017 Lithuania Unilateral No

Is Housing Accessibility Assured to Low-Income Residents

Press release

Performance Social security 2017 Lithuania Unilateral No

The Implementation of the Safe and Quality Catering Programme for 2013-2023 in the General Education Establishments of Jurbarkas District

Press release

Performance

Social security

2016

Lithuania

Unilateral

No

The Management, Use and Disposal of the Municipal Administration Building of Vilnius City and the Funds Allocated to the Property

Press release

Performance

Property

2016

Lithuania

Unilateral

No

Organising public health improvement in municipalities

Press release

Performance

Health protection

2015

Lithuania

Unilateral

No

Organising non-formal education of school-children

Press release

Performance

Education

2015

Lithuania

Unilateral

No

Financial (regularity) audit conducted in municipalities of the Republic of Lithuania

Press release

Financial

Budget

2015

Lithuania

Unilateral

No

Financial (regularity) audit conducted in municipalities of the Republic of Lithuania

Press release

Financial

Budget

2014

Lithuania

Unilateral

No

National Audit Office: the local government financing model needs to change

    2017 Estonia Unilateral No
Overview of databases kept in municipalities, towns and cities     2017 Estonia Unilateral No

Overview of problems with the audit of the annual accounts of local authorities

    2017 Estonia Unilateral

No

Activity of the state and local governments in the collection and recovery of municipal waste

    2016 Estonia Unilateral No
Overview of local governments’ real estate and its management     2016 Estonia Unilateral No

Use of education allowances in municipalities, towns and cities

    2016 Estonia Unilateral No

Regularity of official travel expenses in Rae Municipality

    2016 Estonia Unilateral No

Memorandum of the National Audit Office about the audit ‘Impact of the vehicle lease contracts of local governments and their undertakings on debt burden’

    2016 Estonia Unilateral No

Activities of local governments in the collection of support for children under their guardianship

    2016 Estonia Unilateral No

Regularity of transactions carried out with study information system in Tallinn English College

    2016 Estonia Unilateral No

Overview of implementation of the most significant recommendations made in local government audits

    2016 Estonia Unilateral No

Supervision of dangerous buildings in municipalities, towns and cities

    2016 Estonia Unilateral No

Capability of the state and local governments to accept people who are requesting or have received international protection

- - 2016 Estonia Unilateral No

Use of shore paths

    2015 Estonia Unilateral No

Accessibility of preschool places in municipalities, towns and cities

    2015 Estonia Unilateral No

Financing general education schools with parents money

    2015 Estonia Unilateral No

Distribution of LEADER funding

    2015 Estonia Unilateral No

Use of advertising and communication funds in local authorities

    2015 Estonia Unilateral No

Activities of local authorities in guaranteeing the safety of public buildings

    2014 Estonia Unilateral No

Performance of obligations assigned to property developers in local authorities

    2014 Estonia Unilateral No

Organisation of welfare of the elderly in general nursing homes of municipalities and cities

    2014 Estonia Unilateral No

Activities of municipalities with rapid population growth regarding illegal new builds (follow-up audit)

    2014 Estonia Unilateral No

Follow-up audit of investment planning in municipalities

    2013 Estonia Unilateral No

Performance and financing of obligations assigned to local authorities in relation to national databases

    2013 Estonia Unilateral No

Public procurements in Viimsi Municipality and its companies

    2013 Estonia Unilateral No

Organisation of child welfare in municipalities

    2013 Estonia Unilateral No

Prevention of corruption in the transactions of municipalities and cities

    2012 Estonia Unilateral No

Performance of right of superficies contracts in Narva City

    2012 Estonia Unilateral No

Overview of legal expenses and lawsuits of rural municipalities, towns and cities

    2012 Estonia Unilateral No

Activities of county associations of local governments and functionality of internal control system

    2012 Estonia Unilateral No

Public-private partnerships in local authorities

    2012 Estonia Unilateral No

Assumptions for provision of public services in small and remote local authorities

    2012 Estonia Unilateral No

Use of European Union funds in the development of the social infrastructure of municipalities, towns and cities

    2012 Estonia Unilateral No

The activities of the authorities of the City of Pärnu in the context of deteriorating financial position and in receivables and payables proceedings through 2008 to 2010

    2011 Estonia Unilateral No

Acquisition of cars by rural municipalities and cities and by companies where they have shareholding

    2011 Estonia Unilateral No

Impacts of the decrease in revenue on the activities of municipalities and cities through 2009–2010. Overview

    2011 Estonia Unilateral No

Construction activities in local governments with fast population growth

    2011 Estonia Unilateral No

Overview of the land of municipalities, towns and cities

    2010 Estonia Unilateral No

Organisation of local road maintenance

    2010 Estonia Unilateral No

Participation of rural municipalities and cities in companies and foundations

    2010 Estonia Unilateral No

Organisation of public procurements in companies, foundations and nonprofit associations founded by cities or rural municipalities or with their participation

    2010 Estonia Unilateral No

Analysis of changes in the revenue and expenditure as well as financial situation of rural municipalities and cities in 2009

    2010 Estonia Unilateral No
Granting culture, sports and youth work support to citizens’ associations from rural municipality and city budgets     2010 Estonia Unilateral No

Prevention of corruption in the organisation of work in rural municipalities and cities

    2009 Estonia Unilateral No

Solvency problems of rural municipalities and cities in the autumn of 2009

    2009 Estonia Unilateral No

Organisation of the activities of audit committees, supervisory control and internal audits in rural municipalities and cities

    2009 Estonia Unilateral No

Organisation of detailed plan preparation in rural municipalities and cities

    2009 Estonia Unilateral No

Allowing and restricting access to information in rural municipalities and towns

    2009 Estonia Unilateral No

Performance of the supervision functions arising from law in rural municipalities and cities

    2009 Estonia Unilateral No

Performance of the supervision functions arising from law in rural municipalities and cities

    2008 Estonia Unilateral No

Effectiveness of internal controls in the protection of personal data in national databases

    2008 Estonia Unilateral No

Letting of dwellings in the City of Tallinn

    2008 Estonia Unilateral No

Overview of applications for and use of European Union support by municipalities and cities

    2008 Estonia Unilateral No

Overview of the state of waste management in rural municipalities and cities

    2008 Estonia Unilateral No

Overview of the general plans of rural municipalities and cities and the reasons for their lacking

    2008 Estonia Unilateral No

Government activities relating to unreformed land

    2008 Estonia Unilateral No

Organisation of construction procurements in rural municipalities and cities

    2008 Estonia Unilateral No

Internal control system and legality of economic activities of the City of Narva in 2006

    2008 Estonia Unilateral No

Internal control system and economic activities of the City of Võru in 2006

    2008 Estonia Unilateral No

Economic activities of Saku Rural Municipality in 2006

    2008 Estonia Unilateral No

Internal control system and economic activities of the City of Kohtla-Järve in 2006

    2008 Estonia Unilateral No

Usage of funds allocated for wages of teachers and other education staff in local authorities

    2007 Estonia Unilateral No

Investments of local governments

    2007 Estonia Unilateral No

The use of administration and government budgets of cities and rural municipalities

    2007 Estonia Unilateral No

Compliance of annual reports for 2005 of local governments with the legislative provisions

    2007 Estonia Unilateral No

The use of money allocated from state budget to local governments for paying subsistence benefits

    2006 Estonia Unilateral No

Use of the money given by the Estonian Privatisation Agency to Keila Commune in connection with the municipalisation of state assets

    2005 Estonia Unilateral No

Use of the money given by the Estonian Privatisation Agency to Keila Commune in connection with the municipalisation of state assets

    2004 Estonia Unilateral No

Administration of payment of appropriations for school meals

    2004 Estonia Unilateral No

Planning of public investments for general education schools and the use of such funds

    2004 Estonia Unilateral No

Transfer of state land into municipal ownership

    2004 Estonia Unilateral No

Municipal Rate (Arnona) – Levying, Discounts and Regulation of Collection

    2015 Israel Unilateral No

Politically or Personally Motivated Appointments and Engagements in Local Authorities after the 2013 Elections

    2016 Israel Unilateral No

Quality of Service Provision for Residents in Local Authorities

    2016 Israel Unilateral No

Has the implemented state and municipality policy enhanced road and street development?

Press release

    2016 Latvia Unilateral No

Do local governments provide services to residents for reasonable cost?

Press release

    2017 Latvia Unilateral No

Audit on the financial statements for 2014 together with compliance audit in two local self-government units (LSGUs) – the City of Skopje and the municipality of Kocani

Financial and Compliance Expenditure 2015

The Former Yugoslav Republic Of Macedonia

Unilateral No

Efficiency of the public funds spent for communal services

Performance Communal services 2016 Slovakia Unilateral No

Register and treatment of municipal lands in Slovak Republic

Compliance Municipal lands 2016 Slovakia Unilateral No