Activity of the Ministry of Agriculture and Institutions Subordinated There to in Relation to Supervision of the Handling of Food and Administration of Food Products Export to the Russian Federation

Report ID: 103

The audit is conducted in accordance with international auditing standards recognised in the Republic of Latvia. The audit was planned and performed to obtain reasonable assurance on compliance with the requirements of regulatory enactments of activity of the following institutions and efficient utilisation of the State budget funds:
1. Organisational structure and activity of the Ministry of Agriculture, developing and implementing the State and the European Union aid policy in the field of agriculture and fishery;
2. Activity of Rural Support Service, administering export compensations;
3. Activity of Latvian State Institute of Agrarian Economics related to market and export promotion;
4. Activity of Food and Veterinary Service:
    4.1. Administering food products export to the Russian Federation;
    4.2. In the area of State supervision and control on the handling of food.
5. The audit was conducted on the period from 1 January 2008 to 30 June 2009.
6. Examination, assessment and documents analysis was performed for obtaining audit evidence, as well as the interviews of management and responsible officials of the Ministry of Agriculture, Food and Veterinary Service, Rural Support Service and Latvian State Institute of Agrarian Economics were conducted.
7. The audit provided sufficient and according audit evidence for drawing up the audit report.

On the Results of the Parallel Audit Examining Activity of the State Institutions of the Russian Federation and the Republic of Latvia in the Field of Import Regulation of Latvian Food Products into the Russian Federation

Report ID: 97

On  June 30th 2009   the Accounts Chamber of the Russian Federation and the State Audit Office of the Republic of Latvia decided to conduct a parallel audit.

The objectives of the audit were:

2.1. To determine effectiveness of international agreement documents on external trade of food products, legal enactments of the Russian Federation with respect to the State regulatory framework, importing Latvian food products into the Russian Federation and legal enactments of the Republic of Latvia with respect to the State regulatory framework on export of Latvian food products to the Russian Federation.

2.2. To clarify problematic issues within legal framework and application thereof with regard to import of Latvian food products into the Russian Federation, and to draw up proposals for improvement of legal framework.

2.3. To identify factors, which have negative impact on import of Latvian food products into the Russian Federation, and to draw up respective proposals.

Among others, a common conclusion, regarding the assessment of the Regulatory framework of the Russian Federation with regard to import of Latvian products and the activity of institutions responsible for export promotion of Latvian products to the Russian Federation, It was concluded that measures conducted in 2007-2008 overall comply with the legal framework of both countries; at the same time during the audit opportunities for improvement of cooperation were identified, in order to improve trade relations between the Russian Federation and the Republic of Latvia.

Source: https://www.lrvk.gov.lv/en/audit-summaries/audit-summaries/on-the-results-of-the-parallel-audit-examining-activity-of-the-state-institutions-of-the-russian-federation-and-the-republic-of-latvia-in-the-field-of-import-regulation-of-latvian-food-products-into-the-russian-federation

Auditoría Coordinada sobre la Preparación de los Gobiernos Latinoamericanos para la Implementación de los Objetivos de Desarrollo Sostenible

Report ID: 247

Contó con la participación de once Entidades Fiscalizadoras Superiores (Argentina, Brasil, Chile, Costa Rica, Ecuador, Guatemala, México, Paraguay, Perú, República Dominicana y Venezuela), bajo la coordinación de la EFS brasileña, el Tribunal de Cuentas de la Unión (TCU). La auditoría contó también con la participación del Honorable Tribunal de Cuentas de la Provincia de Buenos Aires, que agregó al análisis la perspectiva local en la implementación de la Agenda.

Este trabajo fue realizado en el marco de actividades de la Comisión Técnica Especial de Medio Ambiente (COMTEMA), de la Organización Latinoamericana y del Caribe de Entidades Fiscalizadoras Superiores (OLACEFS), y tuvo el apoyo de la Cooperación Alemana, por medio de la Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) GmbH.

El objetivo principal de la auditoría fue evaluar la preparación de los gobiernos nacionales de las EFS participantes para implementar la meta 2.4 Sostenibilidad de la producción de alimentos, bajo un enfoque integrado de centro de gobierno.

Además se evaluó la preparación de los órganos sectoriales involucrados con el tema de la sostenibilidad en la producción de alimentos para la implementación de la Meta 2.4, que trata de este tema.

International Report of the Coordinated Audit of the Agro Plan 2003-2015 for Agriculture and Rural Life in the Americas

Report ID: 309

On December 6th 2011, the SAIs of Colombia, Costa Rica, Ecuador, El Salvador, Guatemala, Honduras, Panama and Peru signed a Memorandum of Understanding  in order to conduct a coordinated audit to the Agro Plan 2003-2015 for Agriculture and Rural Life in the Americas with the support of GIZ.

The audit included the selective evaluation of the management of the entities in each country responsible for implementing the Plan for Agriculture and Rural Life in the Americas (mainly the Ministries and Secretariats responsible for agricultural policy and rural development) in order to establish the level of compliance with this national commitment acquired by the countries and the management carried out by government entities.

General Objective: To determine how the leading institution and/or the executors at the national level have incorporated the Agro Plan 2003-2015 for agriculture and rural life in the Americas in their plans, programmes and public policies and how they are following up in the Republics of Colombia, Costa Rica, Ecuador, El Salvador, Guatemala, Honduras and Peru.

Specific Objectives:

• To verify progress towards the shared vision of the Agro Plan 2003-2015 for agriculture and rural life in the Americas based on a selection of the indicators prioritised by each participating SAI.
• To determine the 2003-2011 performance of public investment in the agricultural sector in order to establish its relationship with the priorities of the Agro Plan.
• To determine whether the Agro Plan 2003-2015 for agriculture and rural life in the Americas has been included in the national policies, plans and/or programs of each participating country, with respect to the management of agricultural risks and emergencies as a result of climatic phenomena.

In the development of the Coordinated Audit of the Agro Plan 2003-2015, the draft version of the former ISSAI 5800 - now GUID 9000 was implemented as a test.

The report is available in spanish

Source:https://www.olacefs.com/wp-content/uploads/2014/08/PLAN_AGRO-.pdf

Executive Summary of the Coordinated Audit Sustainable Development Goals

Report ID: 310

Under the framework of the Special Technical Commission on the Environment (COMTEMA) of OLACFES, a coordinated audit on the Preparedness of Latin American Governments to Implement the Sustainable Development Goals, with a focus on target 2.4, on sustainable food production systems took place in OLACEFS.

The SAIs of Argentina, Brazil (coordinating SAI), Chile, Costa Rica, Ecuador, Guatemala, Mexico, Paraguay, Peru, the Dominican Republic and Venezuela, as well as the audit institution of Buenos Aires Province  participated in the audit and was supported by German Cooperation through the Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) GmbH.

The main objective of the audit was to assess the readiness of the national governments of the participating SAIs to implement target 2.4 Sustainability of food production, under an integrated government centre approach.

Furthermore, the readiness of the sectoral bodies involved with the issue of sustainability in food production for the implementation of Target 2.4, which deals with this issue, was assessed.

Spurce: https://www.olacefs.com/wp-content/uploads/2018/09/Executive-Summary-Latin-America-SDG-Audit-web.pdf

The executive summaryis available in spanish too in this catalogue: https://intosai-cooperativeaudits.org/catalog/report/auditora-coordinada-sobre-la-preparacin-de-los-gobiernos-latinoamericanos-para-la-implementacin-de-los-objetivos-de-desarrollo-sostenible