Summary of the parallel audit conducted by the Office of the Auditor General of Norway and the Accounts Chamber of the Russian Federation

Report ID: 284

Unregistered fishing and the illegal harvesting of fish in the Barents Sea and the Norwegian Sea, and the challenges these have set for the fishing authorities’ control work, have been central topics in the discussions of the Joint Norwegian-Russian Fisheries Commission in recent years.

The Office of the Auditor General (OAG) and the Accounts Chamber of the Russian Federation conducted a parallel audit of the management of fish resources in the Barents Sea and the Norwegian Sea from 2006 to 2007. The investigation was formally launched after an agreement of intent between the OAG and the Accounts Chamber of the Russian Federation was signed in January 2006.

The objective of the investigation has been to assess goal achievement and the efficiency and effectiveness of national follow-up and implementation of bilateral agreements between Russia and Norway and decisions taken by the Joint Norwegian-Russian Fisheries

The audit was performed in parallel in the sense that common general audit questions and audit criteria were defined and the same outline used for the reports. The two audit reports were written separately and on the basis of independent information. A major element in the parallel audit has been reciprocal learning, and emphasis has therefore been placed on detailed descriptions of the organisation and working methods of Norwegian fisheries management.

In the period January – April 2006, common goals, audit questions and general audit criteria were drawn up by means of a written dialogue between the parties. At the meeting in Moscow in May 2006, the parties arrived at common audit questions, and an agreement was signed in June 2006. The working parties met again in September in Norway to go through methodological approach and preliminary findings and to implement joint audit procedures.

In October 2006, the parties reached agreement on a common outline for the two reports. This chapter briefly presents the methods and analytical concepts that have been used to study the various audit questions (topics). The analysis rests largely on three types of source: official documents, statistical material and records of qualitative interviews. The contents of all interview records have been verified by the informants.

A joint memorandum was signed by the Auditors General of the two countries on 18 June 2007.

Coordinated audit of the International Biosphere Reserve Eastern Carpathians

Report ID: 258

The International East Carpathians Biosphere Reserve, similarly to other biosphere reserves, should meet the criteria and functions specified by the UNESCO and included in the Statutory Framework, and should be directed by the guidelines for actions specified by the UNESCO in the Seville Strategy and the Pamplona Recommendations.

Between 2014 and 2015, as part of the activities of the  EUROSAI WGEA, the SAIs of Poland (Audit Coordinator), Slovak Republic and Ukraine decided to perform a parallel audit  to evaluate the activities carried out on the territory of the International Biosphere Reserve of the Eastern Carpathians for their National and Landscape Parks  which form the reserve on the Slovak, Ukrainian and Polish side and ensure implementation of the objectives, for which the biosphere reserve has been established.

The inspection consisted of the following issues:

• activity of the national authorities, related to the functioning of the Reserve and the entities it incorporates, including international cooperation;

• public funds intended for the functioning of the IECBR and for the functioning of the entities it incorporates, as well as the manner in which these funds are to be used;

• implementation of the provisions included in the regulations and other official documents concerning the functioning of the Reserve and entities it incorporates.

These issues were included in the “Joint inspection areas”, and each Party incorporated them for implementation within the national inspections.

Period subject to the inspection: Years 2012–2016.

Inspections – at the same time in Poland, Slovakia and Ukraine – have been conducted in the first half of 2017.

The objectives of the International East Carpathians Biosphere Reserve are being implemented, but it is not the Reserve that implements projects in its area – the parks that form theReserve perform statutory tasks resulting from national regulations and not specified as tasks of the biosphere reserve.

Supreme audit institutions of Slovakia, Ukraine and Poland, on the basis of the results of parallel audits, state that for proper determination – and effective implementation – of the common strategy of the Reserve, common priorities and objectives, it is necessary to take action by the competent authorities of the three countries to conclude an intergovernmental agreement in on the functioning of the Reserve.

Multilateral Audit on the Arctic States’ national authorities’ work with the Arctic Council

Report ID: 262

The SAIs of  Denmark, Norway, the Russian Federation, Sweden, and the United States of America collaborated on a multilateral audit of national participation in the Arctic Council - an intergovernmental forum to promote cooperation on Arctic issues.

The multilateral audit, coordinated by SAI Norway and SAI Russia, was carried out in accordance with a strategic plan signed by the participating SAIs in October 2012 and was aimed to inform Arctic governance and enhance the usefulness of the Council in understanding and managing Arctic issues.

In addition to the national reports, the SAIs issued a memorandum  highlighting the results of a cooperative audit. The audits conducted by the five SAIs where they are similar in scope, and does not necessarily represent the views or conclusions of each SAI.

Key findings include the following:

• Changes in the Arctic have elevated the importance of international cooperation in the Arctic
• The Arctic Council has contributed to enhanced cooperation, governance and Scientific knowledge
• The Council faces key challenges related to its organizational structure, establishing priorities, funding its work, and ensuring the effective implementation of voluntary recommendations adopted by member states
• Indigenous groups make important contributions to the council, but face Challenges participating

Source: https://oaarchive.arctic-council.org/handle/11374/1527

AFROSAI-e _Collaborative Audit for Integrating Environmental Risks in an Audit at Local Government

Report ID: 263

During the 2015,  AFROSAI-E Governing Board and Technical Update Meetings, the role of SAIs in addressing critical environmental challenges through their day-day audit activities was discussed. They decided to design a simplistic way to use SAIs’ existing financial and human resources to identify possible areas of improvement supported by solution-driven  planning towards environmental focus and decide to conduct an Environmental Risk Project.

The SAIs of South Africa, Nigeria, Ghana, Botswana, Sierra Leone, Rwanda and Tanzania decided to participate in the program, which comprised, among others, the development of an e-learning programme, in collaboration with the Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ), the execution of parallel audits and the development of a joint publication.

Find attached (in a merged file) the joint publication explaining the project methodology, as well as the  AUDIT REPORT ON MANAGEMENT OF SOLID WASTE IN HUYE DISTRICT – 2016 preparared by SAI Ruanda, as a result of the audit conducted in the framework of the Project.

Source: https://afrosai-e.org.za/wp-content/uploads/2019/04/Integrating-Environmental-Audit-Risks-in-Audit-at-LG-level-Brochure1_00.pdf

Joint Report on the parallel audit "Protection of the waters in the Bug River catchment area from pollution"

Report ID: 269

In 2006, the Supreme Audit Institutions of the Republic of Belarus, the Republic of Poland and Ukraine conducted a parallel audit “Protection of the Bug river drainage basin waters against pollution”. The audit was conducted based on cooperation agreements signed  among the three participating SAIs.

Before audit commencement, in February 2006, SAI – audit members agreed and signed “Joint position on the scope of parallel audit regarding protection of the Bug river drainage basin waters from pollution” and methodology (goal, scope, audit criteria, procedures, etc).

The parallel audit objective was to analyze and assess:

− The international cooperation as regards pollution protection of cross-border drainage basin waters of the Bug river, implementation of assumptions and leading recommendations of the pilot project regarding the implementation and assessment the pollution of cross-border drainage basin waters of the Bug river, in accordance with the provisions of Convention of the Protection and Use of Transboundary Watercourses and International Lakes,

− Investment activities undertaken in order to improve the purity of the Bug river drainage basin waters as well as effectiveness of utilization of financial funds allocated for such activities.

The audit covered the period of 2003 – 2005 and 2006.

Source: https://rp.gov.ua/upload-files/IntCooperation/IntAudits/31-12-2008%2010-00-00/Zvit_Protection_Bug.pdf