REPORT OF THE REVIEW OF HIGH QUALITY PERFORMANCE AUDITING IN THE PACIFIC

Report ID: 266

During 2016 PASAI undertook a review of the performance auditing capacity of its members, in particular the capacity building benefit gained through the Cooperative Performance Audit (CPA) program.

The first objective of the review was to follow up and analyse the impact on the SAIs that participated in the first five cooperative performance audits led by PASAI. The benefits had been evaluated since 2010 through PASAI’s after action reporting process. However, a review was required to capture and consolidate this information and to ensure its currency.

Within the CPA Program, PASAI has conducted cooperative performance audits and training for PASAI members since 2009 with the objective of enhancing performance auditing capacity:

CPA 1 Solid Waste Management  2010*

CPA 2 Access to Safe Drinking Water 2011*

CPA 3 Managing Sustainable Fisheries 2012*

CPA 4 Climate Change Adaptation and Disaster Risks Reduction 2013/14*

CPA 5 Public Debt Management 2015*

For SAIs, the benefits of engaging in cooperative performance audits include facilitating mutual sharing and learning, capacity building, networking, and identifying and adopting good audit practices.  Among other interesting topics, the report addresses the results of the impact evaluation of PASAI Cooperative Performance Audits (CPA).

Source: https://www.pasai.org/review-high-quality-performance-audits-pacific

* This report is available on this virtual catalogue.

JOINT REPORT ON THE RESULTS OF INTERNATIONAL COORDINATED AUDIT ON PROTECTION OF THE BUG RIVER CATCHMENT AREA FROM POLLUTION (FOLLOW-UP AUDIT)

Report ID: 270

In 2006, the Supreme Audit Institutions  of the Republic of Belarus, Republic of Poland and Ukraine conducted international coordinated audit on protection of the Bug River catchment area from pollution in 2006 (in hydrography of Belarus and Ukraine Bug River is called Western Bug River).

Given the importance and urgency of the issue of purity of the Bug River basin waters for people, living on its territory, as well as the necessity to implement the EU Water Framework Directive requirements, the SAIs of Poland and Ukraine in 2014 initiated an international coordinated audit on Protection of the Bug River Catchment Area from Pollution (follow-up audit), subsequently supported by the SAI of Belarus.

To carry out this audit in 2014 the participants agreed on a Common Position on co-operation for coordinated parallel audit , which defined the purpose, object and general matters of the audit, its scope and limitations, methodology, forms as well as cooperation and coordination procedures.

The purpose of the international coordinated follow-up audit was to assess the implementation of the SAIs’ recommendations, which were provided after previous audit, completed in 2006. Also it was supposed to analyze the activities of the responsible authorities of Belarus, Poland and Ukraine on addressing the issues, raised by the previous audit, namely:

Source: https://rp.gov.ua/IntCooperation/IntAudits/?id=58

Report on the Audit of the Management and Control Systems of the EU Structural Funds

Report ID: 274

In 2006, the SAIs of  Austria, Hungary, Poland and Slovenia decided to carry out a coordinated audit to the Management and Control Systems of the EU Structural Funds. The audit objective was to assess the compliance of participating countries’ activities for the implementation of selected operational programs co-financed from the ERDF with the requirements of the Community law and their respective national law.

The scope of the audit covered the functioning of the internal control system implemented in the budget year of 2007 in one or several priority axis, operation or program selected by the individual SAIs, which get support to implement the “convergence” objective from the European Regional Development Fund (ERDF) 2007–2013. 

SOURCE: https://www.nku.cz/en/audit/coordinated-audits/

Strengthening Procurement Audit Practices & Compliance in the Caribbean - Compendium Report of Collaborative Procurement Audits Undertaken in Select Caribbean Countries

Report ID: 279

With the joint support of the World Bank and the Inter-American Development Bank (IDB), CAROSAI launched an initiative for collaborative audits on procurement. The SAIs of  Bahamas, Guyana, Suriname, Barbados, Montserrat, St Kitts, Curacao and Belize conducted the collaborative audit in their respective countries. The audits were conducted simultaneously as part of a knowledge-sharing approach in reviewing procurement activities. The purpose of these audits was to assess the general adequacy of procurement practices across the region.

The report aims to share audit methodologies and approaches as well as  to serve as a tool for knowledge-sharing and a baseline for procurement audit in the Caribbean providing insights on government’s engagement and compliance with procurement rules and recommendations for enhanced procurement practices.

Source: carosai.org/strengthening-procurement-audit-practices-compliance-in-the-caribbean-compendium-report-of-collaborative-procurement-audits-undertaken-in-select-caribbean-countries/

Report on the Coordinated Audit carried out by NKÚ and BRH on VAT under the mini one-stop shop scheme

Report ID: 283

For many years already, the Supreme Audit Institutions (SAIs) of the Czech Republic  and the Federal Republic of Germany have successfully cooperated in the field of VAT and have also carried out two coordinated audits.

The two SAIs decided to address the topic of e-commerce and VAT for the first time,
 taking up current economic developments and carried out a cooperative audit.

The audit subject was the taxation of digital services supplied by EU companies to private
consumers in the European Union. The audit covered the period from 1 January 2015 to 30 June 2017.

The audit objective was to study
• how the tax authorities of the two countries have complied with their EU obligation to
implement MOSS;
• emerging difficulties in implementation; and
• the extent to which the MOSS system is suitable for ensuring VAT revenue collection.
Both SAIs summarised their findings in national reports and jointly drafted the jpint report on that basis.

SOURCE: https://www.nku.cz/assets/publications-documents/other-publications/joint-report-vat-under-moss-scheme-2019-en.pdf