Organization of Supreme Audit Institutions with Jurisdictional Functions (JuriSAI)

JuriSAI, or the Organization of Supreme Audit Institutions with Jurisdictional Functions, is an international forum that unites supreme audit institutions (SAIs) that are not only authorized to carry out all types of government audits, such as performance, compliance and financial audits, but also empowered to rule on the liability of the persons accountable by law in case of irregularities or mismanagement.

This initiative was spearheaded by SAIs of Brazil, France and Morocco, and the establishment of the new organization was endorsed during the 77th INTOSAI Governing Board meeting on November 21st, 2023.

JuriSAI traces its roots back to the Forum of Supreme Audit Institutions with Jurisdictional Functions.

Currently, over 25% of INTOSAI members have the legal mandate to independently adjudicate financial offences against government agencies accountable by law. These SAIs have the possibility to engage the liability of individuals accountable for financial offence.

A significant point in the history of the organization was the signing of the Rabat Declaration in February 2024, which led to the establishment of JuriSAI. Later the same year, the Strategic plan and the Statutes were also adopted.

JuriSAI is an affiliated organization of INTOSAI, with full membership limited to members of INTOSAI. The current membership of JuriSAI comprises 29 SAI members and one international organization[1].

The primary strategic goals of the organization are:

1. Facilitating the exchange of knowledge and fostering cooperation to enhance the efficiency of the jurisdictional functions of SAIs.
2. Enhancing the professional capabilities of SAIs with jurisdictional functions.
3. Advocating and promoting the model of SAIs with jurisdictional functions within the INTOSAI community.

JuriSAI operates through several working bodies, including:

1. The General Assembly, which serves as the primary working body of JURI-SAI.
2. Governing Board.
3. General Secretariat.
4. Financial, Administrative, and Communications Committee.

In October 2024, Paris, France hosted the first meeting of Organization of Supreme Audit Institutions with Jurisdictional Functions (JuriSAI), during which the organizational structure was established:

SAI France was elected as the Chairman of the Organisation.

SAI Portugal became the First Vice-Chairman.

SAI Morocco was appointed as the General Secretary.

SAI Brazil being the Second Vice-Chairperson was entrusted with the responsibility of shaping the Organization governance structure.

[1] Algeria, Angola, Andorra, Belgium, Benin, Brazil, Burkina Faso, Cameroon, Chad, Chile, Côte d’Ivoire, Djibouti, Ecuador, France, Guinea-Bissau, Greece, Italy, Iran, Haiti, Mali, Mauritania, Morocco, Poland, Portugal, Sao Tome and Principe, Senegal, Spain, Togo, Turkey. International organization: West African Economic and Monetary Union.