Joint Report on the parallel audit "Protection of the waters in the Bug River catchment area from pollution"

Report ID: 269

In 2006, the Supreme Audit Institutions of the Republic of Belarus, the Republic of Poland and Ukraine conducted a parallel audit “Protection of the Bug river drainage basin waters against pollution”. The audit was conducted based on cooperation agreements signed  among the three participating SAIs.

Before audit commencement, in February 2006, SAI – audit members agreed and signed “Joint position on the scope of parallel audit regarding protection of the Bug river drainage basin waters from pollution” and methodology (goal, scope, audit criteria, procedures, etc).

The parallel audit objective was to analyze and assess:

− The international cooperation as regards pollution protection of cross-border drainage basin waters of the Bug river, implementation of assumptions and leading recommendations of the pilot project regarding the implementation and assessment the pollution of cross-border drainage basin waters of the Bug river, in accordance with the provisions of Convention of the Protection and Use of Transboundary Watercourses and International Lakes,

− Investment activities undertaken in order to improve the purity of the Bug river drainage basin waters as well as effectiveness of utilization of financial funds allocated for such activities.

The audit covered the period of 2003 – 2005 and 2006.

Source: https://rp.gov.ua/upload-files/IntCooperation/IntAudits/31-12-2008%2010-00-00/Zvit_Protection_Bug.pdf

Joint Report on the Results of the Parallel Audit of Implementation of the Agreement on Transboundary Water Issues Signed by the Government of the Slovak Republic and the Government of Ukraine

Report ID: 272

The SAIs of the Slovak Republic and Ukraine carried out the Parallel Audit of Implementation of the Agreement on Transboundary Water Issues signed by the Government of the Slovak Republic and the
Government of Ukraine.

The purpose of the audit was to verify and assess:

- implementation of the Agreement on Transboundary Water Issues signed by the Governments of the Slovak Republic and Ukraine;
- adherence to the Convention on the Protection and Use of Transboundary Watercourses and International Lakes.

The Joint Report includes the summary of the findings made on the Slovak and Ukrainian sides, as well as joint conclusions and recommendations concerning the issues of the water management development in the area of Slovak-Ukrainian transboundary waters.

Source: https://rp.gov.ua/upload-files/IntCooperation/IntAudits/31-12-2007%2009-00-00/Zvit_water.pdf

Report on the Results of the Parallel Audit of the Administration of Value Added Tax in the Czech Republic and in the Federal Republic of Germany

Report ID: 275

Based on an agreement between the SAIs of Czech Republic and Germany, both SAIs conducted a parallel audit on the administration of value added tax (VAT). Besides the main point – exchange of information based on the Council Regulation (EC) No 1798/2003 and the Commission Regulation (EC) No 1925/2004 – the audit covered other topics as for instance the registration of taxpayers,

VAT returns and recapitulative statements that are closely linked with it. Additionally, the legal situation in terms of international bus transportation of passengers and the comparison of certain statistical data were part of the audit.

In Czech Republic, the objective of the audit was to review the procedure used by financial authorities in administrating value added tax following integration of the Czech Republic into the common internal market of the European Community (hereinafter “EC”), connected with free movement of goods and services, and to review the use of the VIES1, particularly monitoring the exercise of the right to exempt intra- Community deliveries from value added tax.

In Germany, the objective of the audit was to review the system of intra- Community VAT control with a special focus on administrative cooperation in the field of VAT according to the above mentioned regulations. As a result of this, weaknesses should be reported and recommendations be developed to address the problems stated.

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

Cooperation between the Republic of Slovenia and the Russian Federation in the field of culture, science and education

Report ID: 287

In order to evaluate the effectiveness of their Governments in meeting the objectives set in the Agreements in the Field of Culture, Science and Education, in the period from 1 January 2010 to 31 December 2019, the Court of Audit of Slovenia and the Accounts Chamber of the Russian Federation, conducted a parallel audit.

The audit objective was to express an opinion on the effectiveness of the auditees, namely the Government, the Ministry of Foreign Affairs, the Ministry of Culture and the Ministry of Education, Science and Sport, in meeting the objectives set in the Agreement on cooperation and the Agreement on centres (audit field). In order to be able to express the opinion, the key audit question was posed, whether the objectives set in the Agreement on cooperation and the Agreement on centres were met. The answer to the key audit question was given by answering the following sub-questions: ·

• Was planning and monitoring of cooperation in the field of culture, science and education appropriate?
• Were objectives set in Agreements and defined in programmes pertaining to the field of culture met?
• Were objectives set in Agreements and defined in programmes pertaining to the field of science and education met.

Source: http://www.rs-rs.si/en/audits-auditing/audit-archive/audit/cooperation-between-the-republic-of-slovenia-and-the-russian-federation-in-the-field-of-culture-sci/

Joint report on auditing the implementation of flood protection measures on transboundary waters of Ukraine and Republic of Poland

Report ID: 289

In accordance with the Joint Action Plan between the Supreme Audit Institutions of Ukraine and Poland for the years 2004-2005 and the implementation of the Working Plan of the EUROSAI Environmental Audit Working Group for the year 2005, the above-mentioned SAIs carried out an audit in parallel with the implementation of flood control measures in the border waters of Ukraine and the Republic of Poland, countries between which there are international agreements for cooperation in the field of border water management.

The objective of the audit was to assess the implementation of protection measures in the Carpathian region by public authorities and local governments; as well as at the level of intra-state cooperation on transboundary waters. Based on the results of the audit of both SAIs, the joint report was prepared.

Source: https://rp.gov.ua/IntCooperation/IntAudits/?id=813