A very important, but also a particularly sensitive area in the relation between the supreme audit institution (SAI) and the executive is the issue of financing this audit institution. Indeed, effective promotion of the principle of public accountability requires that the supreme audit institution receives sufficient financial resources to perform its duties properly. Therefore, the independence of supreme audit institutions requires the provision of all the personal, material and financial resources necessary for the performance of its tasks. They should also have sole responsibility for the management of the budget and the distribution of the funds allocated to them. The article is an attempt to answer the question of how legal regulations adopted in the Member States guarantee financial independence to the supreme audit institutions.