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EX POSTE CONTROL

Statistics Directorate    
Definition:
There are at least three types of ex poste control:

- Those supreme audit institutions (SAIs) with a judicial function examine and pass judgement on the records of those individuals who have personal responsibility for the use of public funds.

- Financial audit, including the examination of documentation relating to a series of transactions, allows the SAI to report on the state accounts and provides the basis for the legislature to give some form of discharge or opinion.

- Performance audit, focusing on particular aspects of public expenditure, addresses wider issues of economy, efficiency and effectiveness.

Source Publication:
Effects of European Union Accession, Part 1: Budgeting and Financial Control, OECD SIGMA Paper No. 19, March 1998, Appendix 3: List of Useful Terms + investopedia.com.

Cross References:
Ex ante control

Hyperlink:
http://www.investopedia.com/terms/e/expost.asp

Statistical Theme: Public management

Created on Tuesday, August 06, 2002

Last updated on Wednesday, June 12, 2013