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2026 Annual Meeting of the ASOSAI Working Group on Regional and Municipal Audit

2026 Annual Meeting of the ASOSAI Working Group on Regional and Municipal Audit

On 3 September 2026, the Annual Meeting of the ASOSAI Working Group on Regional and Municipal Audit (WGRMA) was held online.

The event was organized by the Accounts Chamber of the Russian Federation, Chair of the Working Group. The meeting brought together 56 representatives of WGRMA member and observer SAIs, regional audit institutions and the expert community. In 2026, SAI Saudi Arabia joined the Working Group.

The first part of the meeting featured an expert session on the audit of regional infrastructure projects. A representative of an international financial institution operating in the regions of Northeast and Central Asia presented key trends in the development of transport infrastructure in Eurasia. He  also emphasized the importance of coordinating infrastructure investment across countries and the role of public oversight in improving the efficiency of resource use and achieving socio-economic outcomes.

Representatives of SAIs Indonesia, Malaysia, Thailand and Türkiye, as well as the Regional Audit Institution of the Tyumen Region, shared their experience in auditing infrastructure projects. The cases presented covered solid waste management, construction and operation of school infrastructure, wastewater treatment systems, environmental aspects of metro construction, as well as oversight of transport and social infrastructure.

Participants noted that infrastructure audits should not be limited to verifying the proper use of budget funds and the completion of construction works. Auditors should also focus on assessing the justification for projects, the quality of project documentation, compliance with environmental requirements, competition in procurement procedures, risk management throughout the project life cycle, and the achievement of intended socio-economic outcomes.

During the second part of the meeting, participants reviewed progress in implementing the WGRMA Work Plan for 2025–2027. SAI India presented the results of its capacity-building activities. Webinars have been held on the audit of solid waste management and measures to address urban environmental pollution, while preparations are under way for an in-person seminar on financial management in urban local governments scheduled for 26–27 November 2026. The program is expected to continue with further activities on urban planning and affordable housing.

The Accounts Chamber of the Russian Federation presented progress on projects aimed at developing a common knowledge base on regional audit. Work continues on the ASOSAI Regional Audit Observatory. Materials from SAI Thailand have been added to the previously reviewed practices of India, Indonesia, Kazakhstan, Malaysia, Pakistan, the Philippines and Russia. As part of the preparation of the Collection of Best Practices and Case Studies on the Audit of Regional Infrastructure Projects, materials from seven SAIs have been collected. The first draft is expected to be completed in the fourth quarter of 2026. The document is intended to provide a basis for the further development of methodological materials.

The Working Group also continues to develop its digital knowledge-sharing infrastructure. The E-Library hosted within the Public Audit Knowledge Repository brings together more than 130 thematic audit reports, while the Repository as a whole contains over 3,200 resources. The SDG Auditing at the Regional Level course is available on the Digital University for the INTOSAI Community (U-INTOSAI) platform and is expected to be further enriched with practices contributed by WGRMA members. The Working Group’s official website is also being developed as a common information platform.

SAI Thailand is implementing a research project on local accountability in the context of global disruptions. The project is expected to result in methodological guidance for auditing under climate-related, financial, digital and other crises. SAI Thailand also presented the first issue of the Working Group’s newsletter – the Local Lens, dedicated to auditing urban planning and city governance. Future issues will focus on environmentally responsible governance, municipal finance and inclusive urban development.

Working Group members agreed to continue active cooperation. WGRMA’s results will be presented at the 63rd ASOSAI Governing Board Meeting in Astana on 17 September 2026. The next Annual Meeting of the Working Group is planned to be held in 2027, hosted by SAI India.


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