Public Procurement in Western Balkans Synthesis Report on the Parallel Performance Audit

Report ID: 392

The Joint Working Group on Audit Activities (JWGAA) was established in 2002 with a mandate to contribute to maintaining the working links and cooperation between the SAIs in the Contact Committee and the Presidents’ Network (candidate and potential candidate countries). The main goal of the group’s activities is to facilitate cooperation between the current and future member SAIs, to provide support and to help exchange experience in the process of institutional development, transition and negotiation on EU accession Chapter 32 (the ability to assume the obligations of membership in the area of financial control).

The Parallel Performance Audit (PPA) project under the umbrella of the JWGAA was initiated in 2014 (as PPA 1), when the member SAIs received training and coaching on performance audit practice. Based on experiences from this pilot project, a PPA 2 project was launched in 2016, to conduct a PPA of Public Procurement, an area generally susceptible to fraud and corruption, and as such, it is often the focus of attention from the general public.

From April 2016 to September 2017, the SAIs of Albania, Bosnia & Herzegovina, the former Yugoslav Republic of Macedonia, Kosovo*, Montenegro and Serbia, supported by the ECA and the Swedish National Audit Office (SNAO), which co-chairs the JWGAA, conducted a parallel audit aimed to identify system problems related to public procurement, and suggesting possible ways in which these problems can be tackled by their respective governments.

The audit environment of the six SAIs is characterized by a common historical heritage and a similar bureaucratic culture, a transition process, and ongoing reforms on the way to EU integration. The report presents a synthesis of general findings and conclusions from the parallel audit as well as how this cooperation process was developed.

Source: http://www.dri.co.me/1/doc/Synthesis%20Report%20on%20the%20parallel%20performance%20audit%20of%20public%20procurament%20in%20Western%20Balkans.pdf

Summary report of the results of the Cooperative Audit of the management of water sources in Mekong River Basin in line with the implementation of the SDGs

Report ID: 402

With the aim of affirming the role, position and efforts of ASOSAI Community in fulfilling the United Nations’ 2030 Agenda for Sustainable Development,  a cooperative audit on the management of water resources in Mekong River Basin was  approved at the 55th ASOSAI Governing Board Meeting on July 27, 2020.

The SAIs of  Vietnam (coordinator), Thailand and Myanmar, three of the six countries that share the Mekong River Basin participated in the audit. The three SAIS worked closely together to reach a concensus to sign the Statement of Commitment and Terms of Reference for the cooperative audit on December 12, 2020.

The audit was performed in a context where  the whole basin is facing enormous challenges and negative impacts of climate changes, environmental degradation as well as unsustainable management, exploitation and use of water resources which potentially have a significant effect on the daily lives of more than 65 million people.

The audit was aimed to assess whether the countries concerned have fulfilled the commitments linked to the implementation of SDGs in the Mekong River Basin. The SAIs of Vietnam, Thailand and Myanmar effectively applied the audit approaches which were modern and suitable with international audit practices such as IDI’s SDG Audit Model (ISAM) and Whole-of-Government approach.

The participating SAIs created a mechanism for information exchange and close cooperation with INTOSAI’s Knowledge Sharing Committee (KSC), experts from SAIs of Malaysia, Indonesia, the World Bank (WB) and Canadian Audit and Accountability Foundation (CAAF) in training activities for the audit.

Source: Kindly shared by the SAI of Vietnam- 

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.

Informe del Grupo de Trabajo sobre la Unión Bancaria Europea al Comité de Contacto de las Entidades Fiscalizadoras Superiores de la Unión Europea y el Tribunal de Cuentas Europeo

Report ID: 411

A partir de 2008, Europa se vio afectada por una crisis financiera y una posterior crisis de deuda soberana. Muchos gobiernos apoyaron a instituciones financieras en quiebra con fondos públicos por valor de cientos de miles de millones de euros. En respuesta, los países de la zona del euro introdujeron la Unión Bancaria Europea, incluido un Mecanismo Único de Supervisión. En este Mecanismo, el Banco Central Europeo es directamente responsable de la supervisión prudencial de todas las 'Entidades Significativas'. Las Autoridades Nacionales Competentes son directamente responsables de la supervisión de las 'Instituciones Menos Significativas', en base a la orientación del Banco Central Europeo. 

Las Entidades Fiscalizadoras Superiores de Austria, Chipre, Finlandia, Alemania y los Países Bajos llevaron a cabo una auditoría paralela para examinar la supervisión bancaria a nivel nacional

Fuente: https://www.bundesrechnungshof.de/en/audit-reports/products/special-reports/2017-special-reports/report-of-the-task-force-on-european-banking-union-to-the-contact-committee-of-supreme-audit-institutions-of-the-european-union-and-the-european-court-of-auditors-1

Costos de los controles de la gestión de los Fondos Estructurales

Report ID: 413

En este informe presentado al Comité de Contacto, el Grupo de Trabajo informa a los Estados miembros sobre los desafíos, los hallazgos clave y las recomendaciones que surgen de su auditoría paralela sobre los costos de los controles de la gestión de los Fondos Estructurales, incluido el uso de asistencia técnica para el control de Fondos Estructurales. La auditoría abarcó una amplia gama de programas operativos.

Fuente: https://www.eca.europa.eu/sites/cc/en/Pages/ReportsOfWorkingGroups.aspx?itemid=384&page=3&itemDate=20120717%2022%3A00%3A00&itemDateFile=&ty=Working%20Group%20Report|4358461d-7d9c-4006-a738-59f2ba077d12