AUDITORIA COORDENADA SOBRE HABITAÇÃO SOCIAL

Report ID: 301

 O tema da habitação social é central para a realidade da América Latina e das Caraíbas, dada a elevada percentagem da população que vive actualmente em condições precárias. Dada a inquestionável importância social e económica da habitação social na região, no âmbito do Grupo de Trabalho de Auditoria de Obras Públicas (GTOP) do OLACEFS, foi realizada uma auditoria coordenada sobre este tema. As ISC da Argentina, Brasil (Coordenador de Auditoria), Chile, Colômbia, Costa Rica, Honduras, México, Paraguai e República Dominicana participaram na auditoria, a qual teve o apoio da GIZ.

O objectivo da auditoria foi verificar se as políticas de habitação social e os projectos de construção em cada país participante estavam em conformidade com todos os aspectos e recomendações que a Comissão Económica para a Europa das Nações Unidas (UNECE/ONU) apresentou no documento intitulado Guidelines on Social Housing - Principles and Examples (2006), considerado essencial para determinar se a habitação é adequada e também se os objectivos quantitativos estabelecidos para a construção de unidades habitacionais foram definidos e estão a ser cumpridos. Para o efeito, foram revistas as leis e outros regulamentos aplicáveis aos programas de habitação auditados e foi inspeccionada fisicamente uma amostra de 64 unidades/projectos de habitação concluídos, distribuídos por cada país participante, que no seu conjunto totalizam 36.633 habitações.

Source: https://www.olacefs.com/26-10-2016informe-internacional-de-la-auditoria-coordinada-sobre-vivienda-social-portugues/ 

Traduzido com  www.DeepL.com/Translator

Special Report Management of a Cross-Border Broadband Initiative: the Bytel Project

Report ID: 280

This report is the result of a co-ordinated examination between the Office of the Comptroller and Auditor General and the Northern Ireland Audit Office to the Bytel project. The project was aimed to provide high-speed broadband connectivity linking Belfast, Craigavon, Armagh, Dundalk and Dublin It was supported by the European Union (EU) Interreg III programme, which ran from 2000 to 2006.

Due to the nature of the issues to be examined and that Bytel was located in Northern Ireland, the detailed work in relation to the grant payments was carried out by the NIAO. The NIAO's report is also attached as an appendix of the report. The report examines the role of the Department of Communications, Energy and Natural Resources in the management of the project.

Source: https://www.audit.gov.ie/en/Find-Report/Publications/Special%20Reports/Special-Report-90-Management-of-Cross-Border-Initiative-the-Bytel-Project.html

Implementation of the Rail Baltica Project Cooperative Audit

Report ID: 252

In 2014, the governments of Latvia, Estonia and Lithuania established the Rail Baltica joint venture—an equally-shared endeavor ratified in a 2017 intergovernmental agreement. Rail Baltica, to be delivered by 2026, is the largest railway infrastructure project in the region and aims to integrate the Baltic States with the European railway network.

In 2016, the SAIs of Latvia, Estonia and Lithuania signed a Memorandum of Understanding to monitor the development and implementation of this unique and unprecedented project.

The audit focused on project governance, internal control system operations, as well as long term financial resource availability. Because the audit was based on a forward-looking approach, the audit team looked to analyze particular conditions, such as assuring an effective, economic procurement and contract management framework was established, functioning and able to address any deficiencies found during the audit.

Fieldwork began in 2018, and the audit team, consisting of at least two auditors from each SAI, examined the audit questions and criteria and agreed on main conclusions, which became the audit report’s basis. A steering committee (one representative per SAI) was instituted to decide on any significant issues arising during the audit.

Each SAI separately performed a quality control check at the audit’s end but jointly drafted the final report, which was electronically signed by all Auditors General and simultaneously published in all three Baltic States.

The joint audit led to recommendations that will improve the Rail Baltica project’s governance, operations and financial planning, and the SAIs of Estonia, Latvia, and Lithuania will continue the already established cooperation to jointly monitor audit recommendation implementation.

Source: https://www.eurosai.org/en/databases/audits/Implementation-of-the-Rail-Baltica-project/

Coordinated Audit of the Brazilian Penitentiary System 2017

Report ID: 385

Although prison management is the main function of the federated states in Brazil, taking into account the balance of the National Penitentiary Fund and in order to examine the most relevant aspects of the operational management and infrastructure of prisons in Brazil,  the Court of Audit of the Union of Brazil, together with 22 Courts of Audit, and the support of the Association of Members of the Courts of Audit (Atricon), the Rui Barbosa Institute (IRB) and the National Council of Attorneys General (CNPGC), conducted a coordinated audit on this topic.

The audit addressed issues related to the emergency measures taken to address the recent rebellions (January / 2017) that occurred in several Brazilian criminal court establishments, the electronic system of monitoring the execution of sentences, the adequacy of the allocation of prisoners, the provision of services to those in need by the Public Defender's Office and the monthly cost of the prisoner. 

The following questions were addressed in the audit:

(a) Are the strategies adopted by the Union and the states / FD sufficient or adequate to prevent or contain rebellions in prisons?

b) Is the monitoring of the execution of sentences in accordance with the provisions of Law 12.714 / 2012?

c) Does the allocation of inmates in penitentiary establishments comply with the provisions of articles 82, §1, 84, 85, 87, 91, 93 and 102 of the LEP?

d) Does the Public Defender's Office provide a full and free service inside and outside prisons in accordance with articles 16, 81-A and 81-B of the LEP?

e) To what extent do the managers responsible for the management and implementation of public policies aimed at the penitentiary system know the monthly cost of each inmate in order to evaluate the management of the system?

The study covered the Federal District and 17 other states: Acre, Amazonas, Bahia, Maranhão, Minas Gerais, Mato Grosso do Sul, Mato Grosso, Pará, Paraíba, Piauí, Paraná, Rio Grande do Norte, Rondônia, Roraima, Rio Grande do Sul. Sergipe, Tocantins.

The audit found, among others, that 59% of the 17 states inspected had not calculated the monthly cost of the prisoner in the last three years. Also with data from the last three years, no state analysed sent the monthly cost of the inmate to the National Penitentiary Department (Depen). Although the National Council of Penal and Penitentiary Policy (CNPCP) has established parameters for the calculation of this cost, 83% of the respondents do not follow these criteria.

Another fact that stands out is the fact that 11 out of the 18 units of the federation (UF), including the Federal District, therefore 61%, faced some kind of rebellion between October 2016 and May 2017. It was also verified that the majority of rebellions during this period took place in establishments with a shortage of space: 18 of the 23 penitentiary units that had a record of rebellions. In other words, 78% of the cases of rebellion took place in overcrowded prisons.

Source: https://portal.tcu.gov.br/imprensa/noticias/realidade-prisional-auditoria-mostra-que-o-custo-mensal-do-preso-e-desconhecido-em-varios-estados.htm  

** The summary of the audit is part of Ruling 2643/2017 - TCU Plenary (Process: 003.673 / 2017-0).

Auditoría Coordinada sobre Obras Viales - Resumen Ejecutivo

Report ID: 388

El documento consolida los principales resultados y oportunidades de mejora identificadas en la Auditoría Coordinada sobre Obras Viales realizada en el marco del Grupo de Trabajo de Auditoría de Obras Públicas (GTOP) de la Organización Latinoamericana y del Caribe de Entidades Fiscalizadoras Superiores (OLACEFS). Esta auditoría se realizó con el propósito de evaluar, por medio de auditorías de cumplimiento, la calidad de obras viales de construcción y mantenimiento de once países: Brasil, Chile, Colombia, Costa Rica, Ecuador, El Salvador, Honduras, México, Paraguay, Perú y República Dominicana.

La auditoría coordinada tuvo como objetivo evaluar, por medio de revisiones de cumplimiento, la calidad de las obras viales de construcción y mantenimiento bajo la administración directa del gobierno, abarcando desde los estudios preliminares hasta la ejecución de la obra. Debido de la participación de diversos países en la auditoría, fue necesario emplear criterios de auditoría que fueran transversales y comunes al objeto auditado. Además, se observó que la legislación y las normas técnicas aplicables
a las obras viales en los diversos países, aun cuando tienen muchas similitudes entre ellas, también son ricas en diferencias.

El informe consolidado completo también está disponible en: https://intosai-cooperativeaudits.org/catalog/report/auditora-coordinada-de-obras-viales

Fuente: www.olacefs.com/auditorias-coordinadas/