1. Supreme Audit Institutions shall be provided with the financial means to enable them to accomplish their tasks.
  2. If required, Supreme Audit Institutions shall be entitled to apply directly for the necessary financial means to the public body deciding on the national budget.
  3. Supreme Audit Institutions shall be entitled to use the funds allotted to them under a separate budget heading as they see fit.

INTOSAI ref. Lima Declaration(pdf) (ISSAI-P 1).
#tagcoding hashtag: #issai0017


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