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

The Achievement of Auditing Sustainable Development Goals 2030 Agenda by Supreme Audit Institutions in the ARABOSAI Region

Report ID: 424

The scope of the study is the preparedness’ following-up of the ARBOSAI member SAIs as well as the reporting of the progress achieved in carrying out their auditing SDGs roles, given the tasks assigned to as a regional organization, alongside identifying areas of improvement with regards to member SAIs.

The results of the study highlighted SAIs' awareness about the importance of this type of audit as to improving the quality of public services provided in line with the ISSAI 12 objectives related to "The value and benefits of the SAIs- making a difference to the lives of citizens".

REPORT OF THE AUDITOR GENERAL OF THE REPUBLIC OF FIJI

Report ID: 437

The audit was conducted using the whole of government approach. The audit looked at the integration of the SDGs at the national planning level, the alignments of implementing agencies policies, budgets strategies to enable the implementation of the plan, and the monitoring of implementation of the national plan that will enable the achievement of the sustainable development goals.

Performance Audit of Preparedness for Implementation Of Sustainable Development Goals - Georgia

Report ID: 438

The audit team took a systemic perspective, applied for the Whole of Government (WoG) approach and studied activities carried out by the SDGs council and the above-mentioned ministries related to the integration the 2030 Agenda in the national/institutional context from January, 2016 to December, 2018.