I am researching the surcharging power (the power to require a person to pay back monies lost to state bodies due to corruption, fraud or misappropriation) of auditor generals/supreme audit institutions. Which countries have this power and what are the legal provisions governing it?
The role of supreme audit institutions
Court of auditors
Many supreme audit institutions (SAIs) rely on external accountability mechanisms to enforce the outcomes of their audit findings. However, some SAIs have the power to disallow public expenditures where they are deemed to be unauthorised or unlawful due to negligence or misconduct, and require such amounts to be refunded by those responsible. This is known as the power of surcharge. This paper provides a brief overview of 10 jurisdictions with some form of surcharging power granted to its SAI.
Roberto Martinez B. Kukutschka, Transparency International, email@example.com