Ibero-american Coordinated Audit on Sustainable Development Goal 5 Gender Equality - Preparedness of governments for the implementation of SDG 5 (Executive Summary)

Report ID: 315

In 2014, the first coordinated audit on gender equality and equity in OLACEFS began, with the participation of the SAIs of Chile, Costa Rica and Puerto Rico. The XXVI General Assembly of OLACEFS, in 2016, approved the proposal of the Citizen Participation Working Group to carry out a new gender audit.

The audit was carried out in a coordinated manner and aimed to assess the preparedness of the national governments of Argentina, Bolivia, Brazil, Chile, Colombia, Costa Rica, Cuba, Ecuador, Guatemala, Honduras, Mexico, Nicaragua, Paraguay, Peru, Spain, Uruguay, Venezuela and the local government of Bogotá, Colombia, to implement Sustainable Development Goal 5.

 The specific objectives defined were:

1. To verify that the governments assessed have taken action to adapt ODS 5 to the national context;

2. To verify that governments have identified and guaranteed the resources and capacities (means of implementation) necessary to achieve the goals of ODS 5; and

3. Verify that governments have established mechanisms to monitor, review and report on progress in implementing SDG 5 in their countries.

In order to meet the proposed objectives, a Gender Equality Governance Assessment Scale (ODS 5) was generated to guide the action of the audit teams, using a tool to measure effectiveness called the "Integrated Gender Index". The tool made it possible to assess whether governments' efforts are aligned and coordinated to provide comprehensive responses to the needs and priorities for achieving gender equality and empowering all women and girls.

Based on the integrated gender index, it was concluded that at the level of Latin America and the Caribbean, considering the evaluation of the 3 axes for the 15 national governments, they have reached a degree of effectiveness of 65% in the preparation of the implementation of SDG5, gender equality, are in a development stage with respect to the adoption of processes and mechanisms, and identification of resources and capacities necessary to ensure the implementation of SDG5.

Source: https://www.olacefs.com/wp-content/uploads/2019/09/REPORT-SDG-5.pdf

* The report is also available in spanish

** The report of the first gender audit is also available in this catalogue:  https://intosai-cooperativeaudits.org/catalog/report/auditora-coordinada-sobre-el-tema-de-equidad-de-gnero

INFORME DE BUENAS PRÁCTICAS DE LA AUDITORÍA COORDINADA SOBRE ENERGÍAS RENOVABLES

Report ID: 324

En el periodo 2018 - 2019, se realizó en la OLACEFS una auditoría coordinada internacional que tuvo como objetivo central la evaluación de las políticas públicas para la inserción de fuentes renovables en la matriz eléctrica. Dicha auditoría se realizó en el marco de las actividades del Grupo de Trabajo de Auditoría de Obras Públicas y contó con la participación de las EFS de: Brasil (Coordinador), Chile, Colombia, Costa Rica, Cuba, Ecuador, El Salvador, Guatemala, Honduras, México, Paraguay y Venezuela.

 Debido a la riqueza de la experiencia adquirida en esta auditoría, adicionalmente se llevó a cabo un taller destinado a autoevaluar la auditoría coordinada e identificar buenas prácticas y lecciones aprendidas a partir de las perspectivas de los participantes. El evento contó con la participación de auditores de las doce EFS participantes, además de representantes de las EFS de Uruguay, Puerto Rico y Argentina, que fueron invitados para conocer los procedimientos y los resultados de la auditoría. También participaron el representante de la Deutche Gesellschaft für Internationale Zusammenarbeit GmbH (GIZ), entidad alemana que apoyó la realización de esa acción de control, un experto y ex auditor del Government Accountability Office (GAO),  EFS de los Estados Unidos, y un auditor de la Corte de Cuentas de Marruecos, EFS de dicho país.

Como resultado de dicho taller se elaboró una recopilación de buenas prácticas que entre otros aspectos, consideró aspectos como la participación de las EFS, costos, cronogramas, capacitación, alcance de la auditoría, planificación, consolidación, comunicación entre equipos, etc.

Fuente: https://www.olacefs.com/wp-content/uploads/2020/06/Informe-Buenas-Pr%C3%A1cticas-ACER_Esp.pdf

RELATÓRIO DE BOAS PRÁTICAS DE AUDITORIA COORDENADA DE ENERGIAS RENOVÁVEIS

Report ID: 325

No período 2018 - 2019, foi realizada uma auditoria internacional coordenada no OLACEFS, com o objectivo central de avaliar as políticas públicas para a inserção de fontes renováveis na rede eléctrica. Esta auditoria foi realizada no âmbito das actividades do Grupo de Trabalho de Auditoria de Obras Públicas e envolveu as ISC de Brasil (Coordenador), Chile, Colômbia, Costa Rica, Cuba, Equador, El Salvador, Guatemala, Honduras, México, Paraguai e Venezuela.

Devido à riqueza da experiência adquirida nesta auditoria, foi também realizado um workshop para auto-avaliar a auditoria coordenada e identificar boas práticas e lições aprendidas a partir da perspectiva dos participantes. O evento contou com a participação de auditores das doze ISC participantes, além de representantes das ISC do Uruguai, Porto Rico e Argentina, que foram convidados a conhecer os procedimentos e resultados da auditoria. Também participaram o representante da Deutche Gesellschaft für Internationale Zusammenarbeit GmbH (GIZ), uma entidade alemã que apoiou a realização desta acção de controlo, um perito e antigo auditor do Government Accountability Office (GAO), SAI dos Estados Unidos, e um auditor do Tribunal de Contas de Marrocos, SAI desse país.

Como resultado deste workshop, foi preparada uma compilação de boas práticas que, entre outros aspectos, considerou aspectos como a participação das ISC, custos, calendários, formação, âmbito da auditoria, planeamento, consolidação, comunicação entre equipas, etc.

Quente: https://www.olacefs.com/informe-de-buenas-practicas-de-la-auditoria-coordinada-sobre-energias-renovables-portugues/?lang=en

Bericht über die von NKÚ und BRH durchgeführte koordinierte Prüfung der MwSt. im Rahmen der Mini-One-Stop-Shop-Regelung

Report ID: 346

Die Obersten Rechnungskontrollbehörden (ORKB) der Tschechischen Republik und der Bundesrepublik Deutschland arbeiten bereits seit vielen Jahren erfolgreich auf dem Gebiet der Umsatzsteuer zusammen und haben auch zwei koordinierte Prüfungen durchgeführt. Die beiden ORKBn beschlossen, sich erstmals mit dem Thema E-Commerce und Umsatzsteuer zu befassen, wobei sie aktuelle wirtschaftliche Entwicklungen aufgriffen und eine gemeinsame Prüfung durchführten. Prüfungsgegenstand war die Besteuerung von digitalen Dienstleistungen, die von EU-Unternehmen an private Verbraucher in der Europäischen Union erbracht werden. Die Prüfung umfasste den Zeitraum vom 1. Januar 2015 bis zum 30. Juni 2017.

Ziel der Prüfung war es, zu untersuchen:

- wie die Steuerbehörden der beiden Länder ihrer EU-Verpflichtung zur Umsetzung des MOSS nachgekommen sind;

  - aufkommende Schwierigkeiten bei der Umsetzung; und

 - inwieweit das MOSS-System geeignet ist, die Erhebung der Umsatzsteuer sicherzustellen. Beide ORKBn fassten ihre Erkenntnisse in nationalen Berichten zusammen und verfassten auf dieser Grundlage den gemeinsamen Bericht.

Bericht auf Englisch: https://intosai-cooperativeaudits.org/catalog/report/report-on-the-coordinated-audit-carried-out-by-nk-and-brh-on-vat-under-the-mini-one-stop-shop-scheme

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

Executive Summary Renewable Sources – Coordinated Audit

Report ID: 369

The Latin American and Caribbean Organization of Supreme Audit Institutions (OLACEFS), through the Public Works Audit Working Group (GTOP), chose the topic of renewable energies in the electricity sector to carry out a coordinated audit. Due to the importance of the expansion of renewable energy for mitigating the effects of climate change, this audit had the technical support through the Deutsche Gesellschaft für Internationale Zusammenarbeit GmbH (GIZ), within the scope of the project Strengthening External Control in the Environmental Area.

The Supreme Audit Institutions of Brazil (Coordinator), Chile, Colombia, Costa Rica, Cuba, Ecuador, El Salvador, Guatemala, Honduras, Mexico, Paraguay and Venezuela participated in the joint work. This made it possible to promote an exchange of information on the energy policies adopted in each country and a subsequent consolidation of the results of the audit, with the aim of contributing to the improvement of strategies aimed at expanding clean sources in the electricity matrix.

The purpose of the audit was to evaluate the public policies for the inclusion of renewable sources in the electricity generation mix of the participating countries, including the international commitments assumed, as well as related governmental guidelines, especially identifying good practices and opportunities for improvement in these policies, so as to contribute to the achievement of the commitments assumed through the Sustainable Development Goals (SDG) and the Paris Agreement.

The specific objectives addressed by the coordinated audit were:

1) To identify the current situation of the electricity matrix in each of the OLACEFS participating member countries;

2) To evaluate whether there are public policies in place to achieve national and/or international commitments for the expansion of renewable energies in the electricity sector, especially for the achievement of the Sustainable Development Goals and the Paris Agreement;

3) Analyze investments in infrastructure for the generation of sustainable electrical energy (water, wind, solar, biomass, tidal, etc.) and possible existing barriers to the insertion/expansion of this infrastructure, especially in relation to aspects related to operational challenges, regulatory issues, subsidy and promotion policies, energy security, energy prices, tariff modulation, among others. The report contains good practices.

* The executive summary is available in Portuguese and Spanish on this catalogue.

Source: https://portal.tcu.gov.br/data/files/FE/42/A0/E2/A500371055EB6E27E18818A8/Energias_renovaveis_ingles.pdf