Regional Parallel Performance Audit, Sustainable Development Goal 5 - Achieving Gender Equality

Regional parallel performance audit in the field of gender equality was implemented by the State Audit Institution of the Republic of Serbia, State Audit Institution of Montenegro, Audit Office of the Institutions of Bosnia and Herzegovina, Audit Office of the Institutions in the Federation of Bosnia and Herzegovina and the Supreme Audit Office of the Republika Srpska Public Sector. United Nations Entity for Gender Equality and Empowerment of Women (UN Women) provided technical and financial support for the parallel audit through the regional project "Transformative Financing for Gender Equality: Towards More Transparent, Inclusive, and Accountable Governance in the Western Balkans" ensuring the highest possible level of independence of each Supreme Audit Institution (SAI). In early 2023, the SAIs concluded an agreement to conduct a parallel performance audit based on the legislation governing the organisation and functioning of the signatories to the Agreement and International Organization of Supreme Audit Institutions (INTOSAI) professional pronouncements, with the content and structure of the Agreement aligned with INTOSAI GUID 9000. The parallel audit was carried out in accordance with INTOSAI professional pronouncements typical of performance auditing and recognized as relevant standards for public sector audits. The audit was carried out by individual institutions in line with the Agreement and the Framework plan for conducting parallel audits in the period from January to December 2023. This document is a compilation of summaries of individual audit reports published by the SAIs, with contributions from UN Women. Full audit reports and accompanying materials from each SAI can be accessed via links provided after each summary.