RESULTS OF THE PARALLEL AUDIT OF THE IMPLEMENTATION OF THE MEMORANDUM BETWEEN THE GOVERNMENTS OF THE RUSSIAN FEDERATION AND THE REPUBLIC OF SLOVENIA ON IMPORTANT PROJECTS FOR EXPANSION OF THE BILATERAL ECONOMIC COOPERATION

Report ID: 347

In Moscow, on 17 November 2010, the Republic of Slovenia and the Russian Federation signed a Declaration on Partnership for Modernisation. The Partnership Declaration is based on the Joint Statement of the European Union and the Russian Federation adopted at the European Union - Russian Federation Summit held on 31 May and 1 June 2010 in Rostow-on-Don.

At the signing of the Partnership Declaration, the Governments of the Russian Federation and the Republic of Slovenia also signed the Memorandum on important projects, in which they expressed their readiness to facilitate the stimulating and encouraging of mutual investments into the innovative technologies, creation and market promotion of modern competitive goods as well as confirmed their aspiration for the expansion of high value-added goods and high-technology products share in trade volume.

Upon the approval of the Programme of important projects, the Governments of the Russian Federation and the Republic of Slovenia placing the priority on the Programme implementation, agreed to conduct the further monitoring of its implementation on regular basis according to the effective legislation, which should contribute to the promotion of bilateral cooperation on the basis of equality, mutual benefit and reciprocity as well as to the realisation of individual projects within the framework of cooperation in the interest of modernisation

The grounds for the implementation of the parallel audit iwas the Agreement on parallel audit by the Accounts Chamber of the Russian Federation and the Court of Audit of the Republic of Slovenia signed by the two Supreme Audit Institutions  (SAIs) on 29 April 2013 in Moscow. The Agreement defines in detail the cooperation of the Supreme Audit Institutions in the implementation of the audit.

The purpose of the audit was to assess the status of economic cooperation between the Russian Federation and the Republic of Slovenia taking into consideration the fulfilling of the Programme for the implementation of the Memorandum on important projects for expansion of the bilateral economic cooperation.

Among others, the effectiveness of the achievement of the objectives of economic cooperation was assessed by both SAIs.

Source: http://www.rs-rs.si/fileadmin/user_upload/news/2053/Joint_Report_ENG_final.pdf

Rapport sur l'audit parallèle relatif à la simplification de la réglementation des Fonds structurels

Report ID: 348

En 2011, le comité de contact des chefs des institutions supérieures de contrôle (ISC) des États membres de l'Union européenne (UE) et de la Cour des comptes européenne (CCE) a mandaté le groupe de travail sur les fonds structurels pour poursuivre son examen des questions relatives aux fonds structurels, et plus précisément pour réaliser un audit parallèle sur la "simplification des règlements des fonds structurels". Le groupe de travail était composé de 12 ISC des États membres de l'UE et a contrôlé l'impact de neuf mesures de simplification. Les principales conclusions sont les suivantes :

En général, les mesures de simplification ont été peu utilisées et n'ont touché qu'une petite partie de l'ensemble des projets, en grande partie en raison d'un certain nombre de facteurs liés à la gestion des Fonds structurels au niveau national et supranational, notamment
- Introduction à un stade tardif par des règlements modificatifs ;
- Les mesures n'étaient pas toutes adaptées à tous les programmes opérationnels (PO) et/ou projets ;
- Les limites relatives aux ressources requises pour la mise en œuvre des mesures ; et
- Un manque de clarté et de sécurité juridique vécu par les autorités nationales.
Chaque fois que les mesures ont été utilisées, la plupart d'entre elles ont été considérées comme une véritable simplification. Les facteurs expliquant pourquoi les autorités nationales ont choisi de ne pas utiliser les mesures différaient considérablement, selon le système européen1, le système juridique national, l'organisation des Fonds structurels dans chaque État membre, ainsi que les caractéristiques spécifiques de chaque PO. Ces conditions ont influencé le champ d'application potentiel des mesures et leur avantage respectif.

Les principales conclusions du rapport sont les suivantes :
- Mesures 1, 2 et 3 (taux forfaitaire pour les coûts indirects, coûts forfaitaires basés sur des barèmes standard de coût unitaire, montants forfaitaires) :
Dans le cas des autorités nationales, le processus d'établissement de la méthodologie relative à l'application des mesures susmentionnées a entraîné des charges administratives et a été considéré comme difficile et comportant un élément de risque ; en outre, l'élaboration de la méthodologie et l'obtention de l'approbation de la Commission ont souvent été des processus longs. Le montant forfaitaire était perçu comme trop faible et le principe du "tout ou rien" conduisait à une réticence à utiliser la mesure. Chaque fois que ces trois mesures ont été

Rapport en anglais : https://intosai-cooperativeaudits.org/catalog/report/report-on-the-parallel-audit-on-the-simplification-of-regulations-in-structural-funds

Source: https://www.eca.europa.eu/sites/cc/Lists/CCDocuments/Final%20report%20WGSF/FinalReportWGSF_FR.pdf

Síntesis Ejecutiva - Auditoría Coordinada Evaluación de Fondo para la convergencia estructural del Mercosur

Report ID: 355

El Fondo para la Convergencia Estructural del Mercosur (Focem) se creó mediante la Decisión 45/2004 del Consejo del Mercado Común (CMC) con la finalidad de profundizar el proceso de integración regional en el Cono Sur. Está destinado a financiar proyectos que se encuadren dentro de los cuatro objetivos dispuestos en el artículo 1º de la Decisión CMC 18/2005.

En noviembre de 2008, la Organización de las Entidades de Fiscalización Superiores de los Países del Mercosur y Asociados (EFSUR) aprobó un Plan de Acción para el período de 2009 a 2011 que estableció como objetivo, entre otros, la armonización de métodos y procedimientos de control para la realización de auditorías coordinadas, identificando el Fondo para la Convergencia Estructural del Mercosur (Focem) como objeto prioritario para su actuación fiscalizadora.  

En una primera etapa, las EFS de Argentina, de Brasil y de Paraguay efectuaron, en 2009, un diagnóstico preliminar de la gestión y de los mecanismos de control del Focem. Los riesgos identificados durante ese relevamiento – en especial la ausencia de auditorías internas o externas de los proyectos financiados por el Fondo – pusieron en evidencia la importancia de la realización, en 2010, de una auditoría coordinada. 

La auditoría coordinada se diseñó para identificar lagunas de fiscalización, necesidades de control de las transferencias de los Estados miembros y fragilidades en el gerenciamiento de los proyectos.

Dichas cuestiones de auditoría permitieron una evaluación amplia de la situación del Focem. Las EFS de Argentina y de Brasil abordaron todas las cuestiones de auditoría, siendo que las últimas cuatro se refirieron al Programa de Acción Mercosur Libre de Fiebre Aftosa (PAMA), un proyecto pluriestatal. Por otro lado, la EFS de Paraguay priorizó las últimas cuatro cuestiones, realizando un examen documental de los proyectos en ejecución en Paraguay en 2010 e inspecciones in situ de un proyecto seleccionado por muestreo, la Rehabilitación y mejoramiento de carreteras de acceso y circunvalación del Gran Asunción. Los trabajos de campo se realizaron entre marzo y agosto de 2010.

Fuente: http://docplayer.es/14329489-Sintesis-ejecutiva-auditoria-coordinada-evaluacion-del-fondo-para-la-convergencia-estructural-del-mercosur-focem.html

Joint Report on the Results of the International Audit on Waste Management and Utilization

Report ID: 366

The International Coordinated Audit on Waste Management and Utilization was conducted in the framework of the EUROSAI Working Group on the Audit of Funds Allocated to Disasters and Catastrophes. The purposes of the national audits – were to assess the state and efficiency of the waste management system in the countries participants of the audit.

The Supreme Audit Institutions (SAIs) of Moldova, Serbia and Ukraine participated in the audit. The SAI of Ukraine was the audit coordinator, The aim of national audits was to assess the state and effectiveness of the waste management system in countries of SAIs– participants of the international audit. The scope of the audit comprised from 2015-2018.

The results of the national audits conducted in the field of household, industrial and other hazardous waste, which can pose a serious threat to human health and the environment, as well as lead to environmental and man-made disasters, showed: for those countries, whose SAIs participated in the audit, common inconsistencies/gaps and problems within existing waste management systems

The results of the cooperative audit indicate the need to strengthen the governments’ efforts to move from the existing linear economy to a circular economy based on the maximum processing of waste generated in the territories of countries as well as the creation of an integrated waste management system in accordance with the EU “waste management hierarchy” in order to reduce the negative impact on the environment, public health and prevent the occurrence of environmental and man-made disasters.

Fuente:  EUROSAI Database of Audits -  https://www.eurosai.org/en/databases/audits/Joint-Report-on-the-Results-of-the-International-Audit-on-Waste-Management-and-Utilization/

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