The Pacific Regional Report of the Cooperative Audit of Preparedness for Implementation of Sustainable Development Goals

Report ID: 338

In 2016, 73 SAIs and one sub-national audit office from six INTOSAI regions compromised to participate in an ISSAI-based cooperative performance audit of preparedness for implementation of the (SDGs). The purpose of the cooperative performance audit was to highlight the ongoing relevance of SAIs, by their contribution through high-quality performance audits of country preparedness to implement the SDGs.

In PASAI, 13 SAIs participated in the cooperative audit – Cook Islands, Fiji, Federated States of Micronesia (FSM) National, FSM Pohnpei, FSM Kosrae, FSM Yap,Kiribati, Palau, PNG, Samoa, Solomon Islands, Tonga, and Tuvalu. This audit was led by the FSM National Public Auditor’s office in combination with the state SAIs of Kosrae, Pohnpei, and Yap. Because the Public Auditor’s office in the State of Chuuk was in transition, the national office also assessed preparedness in the State of Chuuk. As a result, there was one consolidated audit report that reported on the administrative preparedness to implement the SDGs at the national level plus at the state and local levels.

The cooperative audit was based on a Whole of Government approach. This implies that any audit of the implementation of an individual SDG goal or target will also need to look at its interconnections with other goals and targets.

The SAIs followed the Guidance on Auditing Preparedness developed by UN, the INTOSAI Knowledge Sharing Committee and IDI and during the audit covered the following key audit objectives:

• To what extent has the government adapted the 2030 Agenda into its national context?
• Has the government identified and secured resources and capacities (means of implementation) needed to implement the 2030 Agenda?
• Has the Government established a mechanism to monitor, follow-up, review and report on the progress towards the implementation of the SDGs?

This audit was supported by PASAI by joining with IDI to facilitate the planning and reporting meetings and provided dedicated on-site support to audit teams where required. The report contains lessons learnt from the audit.

Source: https://www.pasai.org/cooperative-performance-audit-reports

Executive Summary of the consolidated Report of the Arab Countries Participating in the Cooperative Audit Task on Solid Waste Management and Recycling

Report ID: 380

Waste management is crucial for all countries around the world. It serves to find and effective and efficient system for mitigating any potential environmental risks resulting from the increasing amounts of different types of waste. The phenomenon of the increase in solid waste is spreading across some Arab countries and worldwide.

In 2017, the Executive Council of ARABOSAI mandated the participant Supreme Audit Institutions (SAIs) to prepare a cooperative report on “Performance Assessment of Solid Waste Management”. The SAIs of Kuwait, Oman, Palestine and Sudan agreed to carry out a performance audit on the efficiency and effectiveness of government entities responsible for the management and recycling of the solid waste in an efficient and effective manner.

The purpose of the audit was:

• To assess the efficiency and effectiveness of stakeholders with respect to their management of solid waste in the participant countries,
• Verifying the effectiveness of waste treatment and recycling programmes, as well as assessing the impact of such programs on reducing the adverse effects of using improper methods in dealing with waste particularly hazardous waste,
• Assessing how effective are the development projects pertaining to the solid waste management systems and the optimal utilization of waste constituents,
• Assess the actions taken by the entities concerned with waste management in order to reduce solid waste products and ensure optimal disposal and recycling of wastes in an efficient and effective manner.

Different audit methodologies were adopted by the participating countries. SAI Sudan and SAI Oman assessed the role of auditees in the management of solid waste. For example, SAI Kuwait evaluated projects related to the management of solid waste and risk management assessment on stakeholders. The SAI of Oman performed a KPI assessment to evaluate operating companies.

The consolidated report was prepared under the supervision of the Arab Organization of Supreme Audit Institutions (ARABOSAI).

Source: Kindly shared by ARABOSAI

Main characteristics, findings, messages of the coordinated audit of the Graduates’ Career Tracking Systems

Report ID: 418

As part of the Network on Europe 2020 Strategy Audit, as one of the Network’s subprojects, the State Audit Office of Hungary (as coordinator), the Bulgarian National Audit Office and the Romanian Court of Accounts decided to carry out a coordinated audit to allow for better use of shared knowledge for competitiveness – revealing the good practices of graduate career tracking systems. The subject of the audit is closely linked to the main objectives of the Europe 2020 Strategy.

https://www.curteadeconturi.ro/uploads/c416f257/c6af294c/44d31a03/cbbadeae/16e488b1/b669b0c5/546eaf88/6379166d/Joint_study_BG_HU_RO_final_signatures_cover_0608.pdf