Foreword by the President of EUROSAI
“Thou shalt rise up before the hoary head,
and honour the face of the old man…"
(Leviticus 19:32, KJV)
Population ageing is one of the defining demographic transformations of our time. It is not a narrow social issue, nor is it a challenge confined to the health sector alone. It is a broad, long-term and cross-governmental phenomenon that affects health and long-term care systems, welfare, pensions, labour markets, housing, transport, public finance, community services and social inclusion. As life expectancy continues to rise, and as the gap between longer lives and healthy years becomes an increasingly important policy concern, governments are required to plan ahead with clarity, responsibility and determination.
From EUROSAI's perspective, the importance of this report lies in its broad and forward-looking view of ageing. The report examines government preparedness for population ageing across key policy areas: comprehensive governmental plans and budgetary aspects; community-based health services for elderly people; well-being and quality of life after retirement; and the sustainability of pension systems. Together, these areas reflect the need for a coordinated, preventive and future-oriented approach that enables governments to respond effectively to demographic change.
This international parallel audit was led by the Office of the State Comptroller and Ombudsman of Israel, with the participation of Albania's Supreme Audit Institution, the National Audit Office of Lithuania, Malta's National Audit Office, the State Audit Office of the Republic of North Macedonia, the Controller General of the Republic of Paraguay, the Supreme Audit Office of Poland, Portugal's Court of Auditors and the Supreme Audit Office of the Slovak Republic. Austria's Court of Audit and the Supreme Audit Office of the Czech Republic participated as observers.
The joint work carried out by these SAIs has made an important contribution to bringing the issue of population ageing to the attention of state audit institutions, governments and the wider public agenda across Europe and beyond. When several audit institutions examine the same policy challenge in parallel, each within its own national context, the result is a broader and richer understanding than any single national audit can provide. Such cooperation enables the identification of common trends, the comparison of policy responses, the highlighting of good practices and the development of insights that may not emerge from isolated national work.
I regard parallel audits as one of the most valuable professional endeavours within the EUROSAI community. Their value lies not only in the final comparative report, but also in the process itself: shared learning, methodological exchange, peer dialogue, stronger analytical thinking and the building of lasting professional relationships among SAIs. The experience gained through this report joins other important international audit initiatives, including the international report on artificial intelligence, and demonstrates EUROSAI's ability to address complex, future-oriented issues that are central to public governance in the 21st century.
The findings of the report convey a clear message: while many countries recognize the importance of preparing for population ageing, gaps often remain between declared policy and actual implementation. In the area of governmental plans and budgetary aspects, the report points to challenges such as fragmented strategies, insufficiently measurable objectives, unclear allocation of responsibility, limited inter-ministerial coordination and the absence of dedicated multi-year budgets. Without strong governance and budgetary anchoring, national plans may remain declarative rather than operational.
In the field of health, the report emphasizes the growing importance of community-based and home-based medical services for older persons. These services can serve as an alternative or complement to institutional and inpatient care, improve continuity of care, support quality of life and contribute to the efficiency of health systems. However, the transition from institutional models to community-based care requires strategic planning, dedicated resources, trained personnel, reliable information systems and effective monitoring mechanisms.
The report also underlines that ageing well is not measured only by the extension of life, but also by the quality, dignity and meaning of later life. Well-being after retirement depends on autonomy, social connection, participation, employment opportunities, community belonging and the ability to address loneliness among older persons. The findings show that although the participating countries acknowledge the importance of these issues, further efforts are needed to transform policy responsibility into effective, individualized solutions.
With regard to pension systems, the report highlights the central role of pensions in ensuring social security and economic stability. At the same time, population ageing places growing demographic, fiscal and actuarial pressure on pension systems. The findings point to the need for long-term reforms, automatic balancing mechanisms, early identification of risks and the use of international experience to strengthen pension sustainability while protecting the living standards of older persons.
The overall conclusion is that preparedness for population ageing requires a shift from fragmented and reactive measures to comprehensive, whole-of-government policy. Governments should establish clear national strategies, measurable goals, designated responsibilities, effective coordination mechanisms, reliable data, monitoring of outcomes and dedicated multi-year resources. At the same time, public policy must not focus only on systems and budgets. It must also safeguard the dignity, autonomy, rights, participation and quality of life of older persons.
Looking ahead, I encourage SAIs to continue examining government preparedness for population ageing as a central and ongoing audit issue. Ageing is not a one-time challenge. It is a long-term transformation that requires continuous assessment of policy, implementation, budgeting and impact. SAIs have an important role in asking whether governments are acting in time, planning for the long term, allocating resources effectively and improving the lives of older citizens in practice.
I wish to express my sincere appreciation to the audit teams of the Office of the State Comptroller and Ombudsman of Israel for leading this important project, and to all participating SAIs for their professionalism, commitment and contribution. I also thank the observer SAIs and the audit teams whose knowledge, experience and cooperation brought this project to completion.
This report is a strong example of EUROSAI's ability to work together, learn together and contribute together to better public governance. I trust that its findings and conclusions will assist governments, parliaments, policymakers and SAIs in preparing for a future in which longer lives are accompanied by better health, economic security, social participation and human dignity.
The findings relating to Israel on the international report are based on the Special Report on the Readiness of the State of Israel for Population Aging, published on June 21st 2026 by SAI Israel.
Matanyahu Engelman
EUROSAI President
State comptroller and Ombudsman of Israel