Parallel international audit on disaster Risk Reduction
Report ID: 87

The current accountability framework covers the accountability of the government, bureaucracy and politicians to the public and parliament. In this framework, participation of parliament and particularly citizens in this process remains limited. On the other hand, private sector, citizens, and even international community are directly interested in disaster risk reduction’s (DRR) concerns. It is obvious that the existing accountability framework in this field does not cover all parties. In the global matters such as DRR and climate change,we believe that the accountability has to be expanded beyond the basic structure in order to respond to the needs of the national and international communities. In this paper, with the goal of overcoming the limitations attached to current accountability framework for DRR.

Joint Report on Parallel Audits of Expenditure on the Construction of the Motorway Prague – Dresden
Report ID: 276

In 2005 and 2006, the two supreme audit institutions of Germany and the Czech Republic conducted parallel audits of expenditure on the construction of the motorway Prague – Dresden (D 8 motorway in the Czech Republic and the A 17 motorway in the Federal Republic of Germany).

The motorways are connected by a border bridge co-financed by the two countries. By working together SAI Germany was able to audit in depth the efficiency of the funds used for building the border bridge. As a result of working closely SAI Czech Republic  was furnished for comparative purposes with the necessary data of German cost levels of bridges and tunnels.

As part of the joint audit effort motorway bridges on the D 8 and A 17 were compared based on the prices per square metre of area of the bridge structure. The statistical analysis of prices made it possible to identify bridges that came at a high cost per square metre. This analysis revealed that the border bridge was the most expensive bridge as compared to other large bridges having a length of over 100 metres. The price increase could also be attributed to the delays occurred in the tender procedure.

When auditors analysed the costs of tunnel structures they found that the prices of tunnels are considerably higher on the D 8 motorway than the prices of comparable tunnels in Germany.

Benefits
The cooperation achieved the objectives of both audit institutions. The two supreme audit institutions developed a database of the prices of bridges and tunnels that can be relied on in future audits. 

SOURCE: https://www.nku.cz/assets/publications-documents/other-publications/paralelni-kontroly-dalnice-praha-drazdany.pdf

Parallel audit of the preparation of Poland and Ukraine for the organization of the European Football Championship "EURO 2012" tournament
Report ID: 305

The parallel audit on the preparation of Poland and Ukraine for the organization of the Final Tournament of the European Football Championship "UEFA 2012" was carried out at the initiative of the SAI of Poland and the SAI of Ukraine. The audit was carried out in the period 2009 to 2010 and had the scope of those years.

The purpose of the audit was to evaluate the state of implementation, coordination, supervision and financing of the tasks related to the preparation of Poland and Ukraine for the organization of the UEFA 2012, carried out by the corresponding authorities.

Source: https://rp.gov.ua/upload-files/IntCooperation/IntAudits/31-12-2010%2009-00-00/Zvit_UEFA_EURO_2012_2010.pdf

Report available in Polish and Ukranian