The Romanian Court of Accounts, in the capacity as a Supreme Audit Institution (SAI), is a member of the following international professional organizations:The International Organization of Supreme Audit Institutions (INTOSAI)
- I. The European Organization of Supreme Audit Institutions (EUROSAI)
- II. The EU SAI Contact Committee (CC)
- III. The Association of Supreme Audit Institutions using French as their working language (Association des Institutions Supérieures de Contrôle Ayant en Commun l’usage du français) (AISCCUF)
- IV The Romanian Court of Accounts cooperates with the European Court of Auditors.
I. The International Organization of Supreme Audit Institutions (INTOSAI) is the "umbrella" organization of SAIs in point of control and external audit of public finances, at world level.
INTOSAI is an autonomous, independent, apolitical and non-governmental organization, set up in 1953, upon initiative of the President of the SAI of Cuba, Mr. Emilio Fernandez Camus. At that time, 34 SAIs met at the first INTOSAI Congress in Havana
Currently, INTOSAI has 189 permanent members and three associate members. As early as of its establishment in 1992, the Romanian Court of Accounts became a permanent member of the INTOSAI.
The official working languages of the INTOSAI are: German, English, French, Arab and Spanish.
The General Secretariat of INTOSAI is located in Vienna, Austria in the building of the Court of Audit of the Republic of Austria. It provides central administrative support to INTOSAI, manages the INTOSAI budget, assists the Board of Congresses, facilitates communication among members and organizes seminars and special studies. The President of the Court of Audit of the Republic of Austria is the Secretary General of INTOSAI.
INTOSAI Congresses, also known under the generic name of INCOSAI, are organized on a three-year basis. The latest Congress was held in Mexico, in 2007 and the next one shall be held in 2010, in South Africa.
II. The European Organization of Supreme Audit Institutions (EUROSAI) is the regional organization of the Supreme Audit Institutions of Europe, in point of control and external audit of public finances.
Established in 1990 as a regional group of the INTOSAI, EUROSAI currently has 49 members.
The Romanian Court of Accounts has been a member of EUROSAI as early as its establishment in 1992.
The EUROSAI Secretariat is ensured by the Court of Accounts of Spain. The Secretariat ensures communication with EUROSAI members in the period between congresses and facilitates contacts among them. Furthermore, the Secretariat develops a program containing proposals to be submitted to management, upon request of the members. The Secretariat publishes a journal, on a yearly basis and a news bulletin, on a quarterly basis and hosts EUROSAI website.
EUROSAI official working languages are German, English, Spanish, French and Russian.
EUROSAI Congresses are organized on a three-year basis. The latest Congress was held in Poland in 2008 and the next shall be held in Portugal in 2011.
III. The EU Contact Committee (CC)
The Contact Committee is an assembly of the Heads of Supreme Audit Institutions (SAIs) in the EU member states and of the European Court of Auditors (ECA), which meets on a yearly basis in December.
The first meeting of the Heads of Supreme Audit Institutions (SAIs) in the EU member states of the European Economic Community (EEC) was held in 1960 and the European Court of Auditors (ECA) joined the Contact Committee in 1978.
As the European Integration has developed since the Treaty of Rome, so too has the role of the Contact Committee. The EU Treaty in its original form stated that the ECA shall undertake its audit in "liaison" with the SAIs of the Member States, while the Treaty of Amsterdam later added that "the Court of Auditors and the national audit bodies shall cooperate in a spirit of trust, while maintaining their independence". Then, the Treaty of Nice empowered the ECA to set up a Contact Committee with the SAIs of the Member States, which in fact already existed.
The official languages of the EU Contact Committee are German, English and French.
To prepare the Annual meetings of the Heads of Supreme Audit Institutions within the Contact Committee, ECA invited each SAI to nominate a liaison officer who shall also be a contact person in the performance of audit mission by ECA at national level. Liaison officers are constituted at European level in an active professional network, and have as a general rule two annual meetings, one in spring, in one of the EU member states and the second one in October, at ECA head office.
The main aim of these meetings is to insure the premises for the optimal cooperation of the SAIs in the EU member states and the European Court of Accounts as well as with the cooperation network of SAIs within EU candidate or potential candidate countries. Furthermore, liaison officers are mandated to insure, from the professional point of view, the optimal unfolding of the annual meetings of the EU Contact Committee.
IV. The Association of Supreme Audit Institutions using French as their working language (Association des Institutions Supérieures de contrôle ayant en commun l’usage du français) (AISCCUF)
AISCCUF gathers INTOSAI member Supreme Audit Institutions using French as their working language and sharing the values of the French-speaking community. AISCCUF was created in 1994 and is an active member of the Francophone International Organization (OIF).
AISCCUF currently has 43 members and the Secretariat is ensured by the Court of Accounts of France. The Romanian Court of Accounts is a member of AISCCUF since 1994.
The goals of AISCCUF are as follows:
· strengthening of the rule of law through the development of Supreme Audit Institutions in all these member states
· fostering knowledge sharing among member institutions
· sustained cooperation among member institutions in the field of professional training and technical assistance.
In November 2008, the Governing Board of INTOSAI approved AISCCUF’s membership as an associate member.
The Association of Supreme Audit Institutions using French as their working language meets every three years in a General Meetings of the members. The latest General Meeting was held at Marrakech in January 28th, 2008.
Seminars are organized within AISCCUF around common interest themes for the members. AISCCUF seminars are organized every two years. These seminars are meant to foster knowledge sharing and spreading good practices within the French-speaking environment.
The European Court of Auditors is the European Union institution established by treaty, to carry out the audit of EU finances. As external auditor of the European Union, it contributes to improving EU financial management and acts as the independent guardian of the financial interests of the citizens of the Union.
The Court carries out audits, through which it assesses the collection and spending of EU funds. It examines whether financial operations have been properly recorded and disclosed, legally and regularly executed and managed, so as to ensure economy, efficiency and effectiveness.
The Court promotes accountability and transparency by assisting the European Parliament and the Council in overseeing the implementation of the EU budget, particularly during the discharge procedure. The Court is committed to being an efficient organization, at the forefront of developments in public audit and administration.
The Treaty of Maastricht acknowledged the European Court of Accounts as one of the five institutions of the European Communities. The other institutions are: the European Parliament, the Council of the European Union, the European Commission and the Court of Justice of the European Communities.
The Treaty of Nice of February 1st, 2003 confirmed the principle according to which the 2003 college of the European Court of Accounts shall be made up of a member from each EU member states.
The Members of the European Court of Accounts are appointed for a six-year term of office. The Council, acting by a majority decision of its members and after having consulted the European Parliament, adopts the members list, which has been drafted based on the proposals made by each member state. The term of office of the Court’s members may be renewed.
The member of the European Court of Accounts representing Romania is Mr. Ovidiu Ispir, previously a counselor of accounts of the Romanian Court of Accounts, with a rich experience in the field. Mr. Ispir has been appointed a member of the ECA as of January 1st, 2007, for a six-year term of office. The members elect the president of the Court of Auditors from among themselves, for a three-year term of office. This term of office maybe renewed. The current president of ECA is Mr. Vítor Caldeira.