The role of supreme audit institutions in energy accountability in EU countries

The implementation of all the United Nations Sustainable Development Goals (SDGs) requires sustainable energy production and consumption; hence the issue of energy accountability is vital. There are several studies on the activities of supreme audit institutions (SAIs); however, the research questio...

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Bibliographic Details
Published in:Energy policy 2021-09, Vol.156, p.112413, Article 112413
Main Authors: Sułkowski, Łukasz, Dobrowolski, Zbysław
Format: Article
Language:English
Subjects:
Accountability
Audits
Economic development
Energy
Energy development
Energy policy
External auditing
Institutions
Money
Radicalism
Renewable energy
Supranationalism
Supreme audit institution
Sustainability
Sustainable development
Usefulness
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Summary:The implementation of all the United Nations Sustainable Development Goals (SDGs) requires sustainable energy production and consumption; hence the issue of energy accountability is vital. There are several studies on the activities of supreme audit institutions (SAIs); however, the research question - what is the role of SAIs in energy accountability is still without an answer. Meanwhile, SAIs, as critical public auditors have to evaluate how do governments deal with energy issues, helping not only spend money sparingly but also in an accountable manner. Based on review the audit reports of 13 from 27 SAIs from the European Member States, we argue that the SAIs strive to maximise public usefulness through ex-post audits mainly focused domestically. This audit approach is not sufficient to strengthen energy accountability in the whole European Union. The process of energy accountability has a supranational character with numerous variables. We offer the potentially radical conclusion and suggestion, that SAIs are not ready for being evaluator in supranational scale, and that they should change their current audit strategies taking more substantial involvement in energy accountability. •United Nations Sustainable Development Goals (SDGs).•Energy Accountability Concepts.•European Union as the leader of accountability of energy.•SAI's Role in the State.•Energy accountability in the European Union.
ISSN:0301-4215
1873-6777
DOI:10.1016/j.enpol.2021.112413