On February 20, 2025, the kick-off online meeting of the ASOSAI Working Group on Regional and Municipal Audit (WGRMA) was held under the leadership of the Accounts Chamber of the Russian Federation.

The meeting was attended by the representatives of 19 SAIs – members of the Group. The key agenda item focused on thematic priorities and work formats for the upcoming three-year period (2025–2027) discussion.

The WGRMA mission is to support SAIs and Regional Audit Institutions in achieving greater efficiency, disseminating best auditing practices, and improving public governance approaches at all levels.

In his opening remarks, Mr. Timur Makhmutov, Director of the Department for International and Regional Cooperation of the Accounts Chamber of the Russian Federation, emphasized that studying and applying international best practices would enhance understanding of local audit specifics and allow the professional community to reach a new level of expertise.

As widely acknowledged, there is no universal approach to the local government audit. The structure of audit institutions, their mandates, and cooperation models with SAIs vary significantly across countries. Identifying similarities and differences between existing models will help develop effective solutions to current challenges.

SAI Russia developed the Working Group concept in line with the ASOSAI Strategic Plan for 2022–2027. One of the key priorities of ASOSAI is strengthening SAIs’ capacities. WGRMA will focus on systematizing and promoting well-established auditing practices, as well as developing innovative approaches.

Among the prospective projects are:

• Launching educational courses on the U-INTOSAI platform
• Compiling a thematic collection of case studies and best practices in auditing regional infrastructure projects
• Organizing professional training programs in collaboration with the International Centre for Audit of Local Governance (iCAL), SAI India.

Ms. Reena Saha, Director General of Audit, SAI India, presented the ongoing projects and future development plans of iCAL. She highlighted the Centre’s role in developing audit standards and training local auditors. iCAL is expected to expand its activities by launching bilateral and multilateral educational projects in cooperation with foreign SAIs.

Ms. Nikeziwe Khanyile,AFROSAI-E Secretariat. shared AFROSAI-E experience in local government audit practices. She presented the Local Government Audit Considerations Guideline, developed by AFROSAI-E. This document doesn’t introduce a separate methodology but complements existing professional documents on financial audit, compliance audit, and performance audit. The Guideline includes practical case studies on auditing water management, waste disposal, disaster response, infrastructure development, etc.

During the meeting, the drafts of the Terms of Reference (ToR) and the Work Plan were presented. Participants emphasized that thorough and structured planning would ensure timely execution of projects and encourage active engagement of all members.

ASOSAI WGRMA Next Steps:

• April 2025: a technical meeting will be held to finalize the ToR and the Work Plan.
• May 22, 2025: the Annual Meeting of WGRMA will take place in Saint Petersburg, Russia, where the key documents will be officially adopted, and the Vice-Chair election will be conducted.