PARALLEL AUDIT OF ROAD BORDER CHECK POINTS ON THE POLISH UKRANIAN BORDER
Report ID: 149

On July 2004, the SAIs of Poland and Ukraine signed a cooperation plan for years 2004-2005 that included the course of performed audits and the advancement of a parallel audit carried out on the Polish-Ukrainian border.

On the Polish – Ukranian border (around 530 km) there are six road border check points in Dorchusk (Yagodyn on the Ukranian side), Zosin ( Ustylug), Hrebenne (Rava-Rus”ka), Korczowa (Krakovets), Medyka (Shegin) and Kroscienko (Smi¨nytsya).

The SAIs of Poland and Ukraine carried out a parallel audit of road border check points on the Polish-Ukranian border on the basis of the audit programme developed by the Polish party. The Ukranian party adjusted the scope of the audit to the legal regulations and financial and organizational conditions of Ukraine.

The main objective of the audit was to assess the preparation of road border check points for appropriate border control. The audit covered the years 2000 – 2004( 1sta quarter). The two bodies conducted the audit with regard to the activities of competent institutions of the two countries in order to prepare road border check points for appropriate customs clearance.

Source: https://rp.gov.ua/upload-files/IntCooperation/IntAudits/31-07-2005%2009-00-00/Polish_Ukrainian_border.pdf

Estimating the efficiency of the state bodies activities on the border control check points between the Russian Federation, Belarus, Lithuania, and Poland for the control of the movement of goods and vehicles
Report ID: 116

In october 2008, the Accounts Chamber of the Russian Federation, the  Audit Office of Lithuania, the Committee of State Control of the Republic of Belarus and  the Supreme Chamber of Control of the Republic of Poland signed a Cooperation Agreement in order to conduct a parallel audit  on estimating the efficiency of the state bodies (services) activities on the border control check points between their respective countries in the course of the goods and vehicles movement within the period from September to October of 2008.

The Parties proceeded from the assumption that the parallel audit, performed in the frames of their national law will help carrying out the following tasks: to improve efficiency of the state authorities (services), which take charge of control over the movement of goods and vehicles on the border control check points between the Russian Federation, Republic of Belarus, Republic of Lithuania, and Republic of Poland, and to create conditions, which contribute to the optimization of cargo traffic.

Source: https://www.vkontrole.lt/en/docs/Memorandum_with_supplement_eng.pdf