PRESENTATION OF MOTIVES

Article 4 of the EUROSAI Statutes establishes that the bodies of EUROSAI are:

1. The Congress

2. The Governing Board

3. The Secretariat

In keeping with and in observance of the EUROSAI Statutes, the standard procedures incorporated in this document are intended to cover the areas of authority and the responsibilities of these bodies, notwithstanding any established practices that the organisation may have adopted, provided that they do not conflict with the EUROSAI Statutes.