Joint Report - Providing safety of tourism and recreation in the mountains

Report ID: 299

In 2013 the Supreme Audit Office of the Republic of Poland (NIK) and the Supreme Audit Office of the Slovak Republic (NKU SR) conducted audits concerning the execution of duties by the entities responsible for the provision of safety conditions in the mountains. The audits were carried out due to an increased probability of accidents on mountain areas and ski slopes, resulting from a growing interest in mountain tourism and skiing on the Polish, as well as on the Slovak side. Therefore, securing safety of persons present in the mountains, including a proper marking of tourist routes, system of information about weather conditions, infrastructure and organising help or rescue of accident victims or persons who are prone to the danger of life or health loss, became of significant importance. Additionally, both SAIs published openly available surveys concerning the subject of safety of tourism and recreation in the mountains on their websites, which enabled to gather the opinions of tourists on the condition of mountain routes. NIK’s audit assessed the way in which safety is provided to persons present in the mountains in touristic and recreational purposes, including the functioning of mountain rescue system and its financing, whereas NKU conducted the audit in order to verify the compliance of the activities of audited entities with the generally applied legal regulations and internal norms, with particular focus on the international cooperation. Both audits resulted in the preparation of two separate reports published by the two SAIs, which were basis for this joint report that contains a comparison of the adopted solutions and joint conclusions and recommendations. Source:

Audit coordonné sur l’application du règlement européen concernant les transferts de déchets

Report ID: 302

Le présent rapport rassemble les constatations effectuées lors de huit audits nationaux sur l’application du règlement européen concernant les transferts de déchets (retd)3. Ce dernier régit les transferts de déchets à l’intérieur, à l’entrée et à la sortie de l’Union européenne (UE) dans le but de protéger l’environnement à la fois dans l’ue et en dehors. Les audits concernés par le présent rapport ont été réalisés entre 2011 et 2013 par les institutions supérieures de contrôle (isc) de Bulgarie, de Grèce, de Hongrie, d’Irlande, de Norvège, des Pays-Bas, de Pologne et de Slovénie4. l’isc des Pays-Bas a assuré la compilation des constatations d’audit. Cet audit coordonné faisait suite à une décision prise en octobre 2010 par le comité de contact des présidents des isc de l’ue. Il a été effectué en étroite collaboration avec le groupe de travail sur l’audit d’environnement de l’Eurosai.

À propos de l’audit
L’objectif de cet audit coordonné est d’améliorer l’application du retd en fournissant des informations sur les stratégies de contrôle mises en place par les pays participants et sur leur performance dans ce domaine (du point de vue des résultats et de l’obtention de l’effet désiré). Pour atteindre cet objectif, les auditeurs nationaux ont cherché la réponse aux questions suivantes:

• Dans quelle mesure les autorités compétentes respectent-elles les exigences découlant du retd?
• Comment les autorités appliquent-elles le retd?
• Que sait-on de l’efficacité des mesures d’exécution?

Le présent rapport conjoint donne une vision des différences entre les pays qui ont participé à l’audit, mais ne fournit pas d’étalons (benchmarks).

Source:  https://english.rekenkamer.nl/publications/reports/2013/10/14/coordinated-audit-on-the-enforcement-of-the-european-waste-shipment-regulation

Durchsetzung der Europäischen Abfallverbringungsverordnung

Report ID: 303

Im Rahmen der EUROSAI-Arbeitsgruppe für Umweltprüfung führten die ORKBn Bulgariens, Griechenlands, Ungarns, Irlands, Polens, der Niederlande, Norwegens und Sloweniens eine koordinierte Prüfung zur Durchsetzung der europäischen Abfallverbringungsverordnung durch. Die ORKB der Niederlande koordinierte die Zusammenstellung der Prüfungsfeststellungen. 

Ziel der koordinierten Prüfung war die Verbesserung der Durchsetzung der EWSR durch die Bereitstellung von Informationen über die Durchsetzungsstrategien und Leistungen der teilnehmenden Länder (in Bezug auf die Ergebnisse und das Erreichen des gewünschten Effekts). 

Quelle:https://english.rekenkamer.nl/publications/reports/2013/10/14/coordinated-audit-on-the-enforcement-of-the-european-waste-shipment-regulation

Übersetzt mit www.DeepL.com/Translator 

Parallel audit of the preparation of Poland and Ukraine for the organization of the European Football Championship "EURO 2012" tournament

Report ID: 305

The parallel audit on the preparation of Poland and Ukraine for the organization of the Final Tournament of the European Football Championship "UEFA 2012" was carried out at the initiative of the SAI of Poland and the SAI of Ukraine. The audit was carried out in the period 2009 to 2010 and had the scope of those years.

The purpose of the audit was to evaluate the state of implementation, coordination, supervision and financing of the tasks related to the preparation of Poland and Ukraine for the organization of the UEFA 2012, carried out by the corresponding authorities.

Source: https://rp.gov.ua/upload-files/IntCooperation/IntAudits/31-12-2010%2009-00-00/Zvit_UEFA_EURO_2012_2010.pdf

Report available in Polish and Ukranian

COORDINATED AUDIT ABOUT THE OVERSIGHT OF THE PUBLIC REVENUES FROM THE OIL AND NATURAL GAS EXPLORATION AND PRODUCTION IN BRAZIL, COLOMBIA, AND PERU

Report ID: 307

The performance audit on the audit of public revenues from the exploitation and production of oil and natural gas in Brazil, Colombia and Peru was carried out by the Supreme Audit Institutions of these countries. This audit was carried out in the coordinated audit modality, within the framework of the activities of the OLACEFS Capacity Building Committee, and was supported by GIZ.

Hydrocarbon production is a highly relevant economic activity for many Latin American countries because, in addition to its strategic energy importance, it generates significant impacts on public revenues, mainly through the receipt of government contributions. As a result, the correct control of these resources by the State is a sensitive issue.

The objective of the coordinated audit, under the performance approach, was to assess the regulatory, institutional and operational conditions in which the government agencies and entities responsible for controlling the measurement of oil and natural gas production and for controlling the calculation and payment of government shares from this production, identifying possible obstacles and opportunities for improvement, as well as good practices that contribute to the improvement of management. 

In addition, the audit included an analysis of the experience of the coordinated audit, based on a) the perspectives and main results of the audit for the countries; b) the perspectives and main results of the audit for the SAIs; and c) the opinion on the experience of the coordinated audit.

SOURCE: http://www.wgei.org/wp-content/uploads/2015/06/auditoria-coordenada-de-petroleo-e-gas_Ingles_web.pdf

Report available in english and also in spanish.