Joint Report Funds earmarked for the implementation of the Swiss–Czech Cooperation Programme to reduce economic and social disparities within the enlarged European Union (in czech)

Report ID: 403

In 2013 the SAIs of  Czech Republic and Switzerland  agreed to perform a coordinated audit of the “Funds earmarked for the implementation of the Swiss-Czech Cooperation Programme (SCCP) to reduce economic and social disparities within the enlarged European Union”.

The objective of the parallel audit was  to verify the compliance of the cooperation programme activities with the relevant obligations stipulated in the Swiss–Czech Framework Agreement (SCFA), signed on 20 December 2007, as well as in the national legislations and guidelines. Both audits aimed at reviewing the implementation system of the SCCP, the reliability of the control and audit system, the fulfilment of programme objectives and selected projects of beneficiaries.

Source: https://www.nku.cz/assets/publikace/svycarsko-ceska-spoluprace-cz.pdf

Joint report on measures taken in poverty alleviation

Report ID: 405

In the Europe 2020 strategy, adopted by the European Union in 2010, the reduction of the number and proportion of people living in income poverty and social exclusion played an important role. This theme is also among the top sustainability goals adopted by the United Nations General Assembly in 2015, as SDG1 aimed to end poverty in all forms and dimensions by 2030.

As part of the Network on Europe 2020 stratege Audit, being one of the Network´s subprojects, the State Audit Office of Hungary (as coordinator), the Bulgarian National Audit Office, The State Audit Office of the Republic of Croatia, the State Audit Office of the Republic of Latvia and the Supreme Office of the Slovak Republic decided to carry out a coordinated audit to allow for sharing their results and experiences from audits focusing on measures taken in poverty alleviation. The SAIS  set out the objectives, scope, methodology and other conditions of the cooperation in an agreement.

The objetive of the audit was to enable the exchange of knowledge, experience and good practices, as well as to evaluate the conclusions and recommendations concerning the execution of the goals of the national strategies and planned measures implemented to improve the circunstances and of people living below the poverty threshold.

The following questions were addressed:

1. Have the strategies, action plans and other related documents been developed in order to achieve poverty reduction goals?

2. Have the aims of reducing poverty, the applied concepts and indicators been defined?

3. Is the reliability of data and information ensured?

4. Have data and information been evaluated?

5. Has the monitoring system of implementation been established and operated?

The international cooperative audit found that the implementation of national strategies and the coordination and cooperation among the impacted institutions achieved different results in the participating five countries. The report includes good practises and lessons learnt.

Source: https://www.nku.gov.sk/documents/10272/1542112/Joint_report_poverty_allevation.pdf

Auditoria Coordenada Objetivos de Desenvolvimento Sustentável - Sumário Executivo

Report ID: 406

No âmbito das actividades da Comissão Técnica Especial sobre o Ambiente (COMTEMA) da Organização das Instituições Supremas de Auditoria da América Latina e Caraíbas (OLACEFS), foi realizada a "Auditoria Coordenada sobre a Prontidão dos Governos da América Latina para a Implementação dos Objectivos de Desenvolvimento Sustentável".

Esta auditoria foi apoiada pela Cooperação Alemã, através da Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) GmbH, e envolveu a participação de onze Instituições Superiores de Auditoria (Argentina, Brasil, Chile, Costa Rica, Equador, Guatemala, México, Paraguai, Peru, República Dominicana e Venezuela), sob a coordenação da SAI do Brasil. A Instituição Superior de Auditoria da Província de Buenos Aires, Argentina, também participou, acrescentando à análise a perspectiva local sobre a implementação da Agenda.

O principal objectivo da auditoria era avaliar o grau de preparação dos governos nacionais das ISC participantes para implementar o objectivo 2.4 Sustentabilidade da produção alimentar sob uma abordagem integrada de centro de governo.

Além disso, foi avaliada a disponibilidade dos organismos sectoriais envolvidos na questão da sustentabilidade na produção alimentar para a implementação do Objectivo 2.4, que trata desta questão.

Fonte: https://www.giz.de/en/downloads/Coord%20Audit%202030%20Agenda%20-%20Sumario%20Executivo%20POR%2012.02.2019.pdf

** As versões em inglês e espanhol deste relatório estão disponíveis no catálogo:

ESPANHOL

https://intosai-cooperativeaudits.org/catalog/report/auditora-coordinada-sobre-la-preparacin-de-los-gobiernos-latinoamericanos-para-la-implementacin-de-los-objetivos-de-desarrollo-sostenible

INGLÊS

https://intosai-cooperativeaudits.org/catalog/report/executive-summary-of-the-coordinated-audit-sustainable-development-goals

Informe sobre la Auditoría Coordinada de la Administración de la Seguridad Social en la República Checa y la República Eslovaca

Report ID: 409

La Oficina Superior de Auditoría de la República Checa ha publicado un informe conjunto sobre los resultados de las auditorías coordinadas que se centraron en la administración de la seguridad social en la República Checa y la República Eslovaca entre 2015 y 2018. La auditoría se llevó a cabo sobre la base de cooperación mutua entre la Oficina Superior de Auditoría de la República Checa y la Oficina Superior de Auditoría de la República Eslovaca. Las auditorías coordinadas fueron diseñadas de manera que sus resultados permitieran el análisis, comparación y evaluación de los hallazgos y también permitieran identificar debilidades en el sistema de los dos países, por un lado, y mostrar ejemplos de buenas prácticas, por otro lado. Los sistemas de administración del seguro social difieren en los dos países y la administración del seguro social.

Emissions trading to limit climate change: Does it work?

Report ID: 417

The Supreme Audit Institutions play an important accountability role by reporting to parliaments on the efficient, effective and cost-effective implementation of, amongst other things, environmental and energy policies. Climate change is considered by both United Nations (UN) and EU as one of the biggest environmental, economic and social challenges, and needs to be addressed in a coordinated effort at an international level. Emissions trading is a key policy instrument in meeting national and the Kyoto Protocol emissions targets in a cost-effective way. The implementation of the EU Emissions Trading System (EU ETS) and the project-based mechanisms under the Kyoto Protocol (the Clean Development Mechanism (CDM) and Joint Implementation (JI)) have been a huge administrative undertaking and entail new tasks and roles for governments and companies. There are potential risks related to the implementation of these systems as well as to their effectiveness. The aim of the cooperative audit has been to assess the trustworthiness, reliability and effectiveness of the EU ETS and project-based mechanisms under the Kyoto Protocol. This report draws on findings gained from individual audit reports from seven countries in the years 2008–2012.