Problems connected with the issue of the programmes supporting employment of disabled people was the subject of discussion at the VII the EUROSAI Congress in 2008 in Kraków. It inspired the handling of this theme within the parallel audit coordinated by the NIK. It was participated by 12 SAI. The Common Position on Cooperation was signed at the meeting in Warszawa held on 15. January 2010 and the framework programme to be taken into account by all SAI in their audit research was agreed upon.
In many countries, the significant share of disabled persons in the society in connection with their insufficient economic activeness constitutes a considerable problem.
The population of these persons is characterized by low employment ratio, which is significantly lower than in the case of people without disability. Disabled people are also occupational passive, often do not seek job and point to their disease and disability as the cause.
In some member states the education level of disabled people is low and makes it even more difficult for them to find a job. For example, in Poland in 2010 only 6.7% disabled persons had university education, while this percentage in the whole population was 17.8%.
In some countries, the situation of disabled depends also on the gender. The Spanish SAI dealt with this aspect in the course of its audit and it was found that among the disabled job seekers, the rate of men was higher than the rate for women - 53% and 47%, respectively.
These data suggest a lower interest or bigger difficulties for women to join the labour market.
Furthermore, out of the total of disabled people that were employed in the period 2006-2009, men with disabilities accounted for an average of 62.9%, while disabled women represented only the remaining 37,1%. Also in Turkey, looking into gender distribution of the disabled that sit for
State Personnel Selection Examination, a precondition to be employed as blue collar worker in public sector, it is observed that women with disabilities has lower educational level and hence, are disadvantaged in terms of employment. And also when the disabled registered in TEA are analyzed in respect of gender, it is obvious that rate of active participation of women in work force is lower.
The basis for the system of support for disabled persons can be the compensation-oriented approach (providing financial support which is an alternative to work) or integration approach (aimed at assisting disabled people in finding and retaining employment) or their combination.
Work gives disabled persons a number of benefits, among which one should mention not only obtaining a source of income but also developing the sense of self-confidence and acquisition of new skills. This is why governments of the member states of EUROSAI allocate considerable resources to the measures supporting disabled persons in the labour market. Auditing how the governments spend funds to this end and whether it was in accordance with the principles of effectiveness, efficiency and economy constitutes an important task of the Supreme Audit Institutions – SAI.