Activities of the Responsible Institutions of Latvia and the Russian Federation in the Fulfilment of the Obligations Arising from the Agreement of their Governments on the status of Latvian and Russian Gravesites on their territories

Report ID: 104

In April  2011  the State Audit Office and the Accounts Chamber of the Russian Federation decided to carry out a compliance parallel audit regarding the activities of the responsible institutions of the Republic of Latvia and the Russian Federation the fulfilment of the obligations arising from the Agreement of the government of the Republic of Latvia and the government of the Russian Federation on the status of Latvian gravesites on the territory of the Russian Federation and the status of Russian gravesites on the territory of the Republic of Latvia.

The objective of the audit was to determine whether the responsible authorities of  Latvia and the Russian Federation have ensured the fulfilment of the obligations arising from the Agreement of 18 December 2007 between their goverments on the status of Latvian gravesites on the territory of the Russian Federation and the status of Russian gravesites on the territory of Latvia.

Source: https://bit.ly/2TC9B28

COORDINATED AUDIT ON SOCIAL HOUSING

Report ID: 300

Given the unquestionable social and economic importance of social housing in the region, under the framework of the OLACEFS Public Works Audit Working Group (GTOP) a coordinated audit was conducted on this topic. The SAIs of Argentina, Brazil (Audit Coordinator), Chile, Colombia, Costa Rica, Honduras, Mexico, Paraguay and the Dominican Republic participated in the audit, which had the support of GIZ.

The purpose of the audit was to verify whether social housing policies and construction projects in each participating country were in line with all the aspects and recommendations that the United Nations Economic Commission for Europe (UNECE/UN) put forward in the document entitled Guidelines on Social Housing – Principles and Examples (2006), which is considered essential for determining if housing is adequate and also whether the quantitative goals set for building housing units were defined and are being met.

Source: https://www.olacefs.com/wp-content/uploads/2017/02/Resumen-Ejecutivo-ENGLISH-final-AC-viviendas.pdf

Joint Report Funds earmarked for the implementation of the Swiss–Czech Cooperation Programme to reduce economic and social disparities within the enlarged European Union

Report ID: 260

In 2013 the SAIs of  Czech Republic and Switzerland  agreed to perform a coordinated audit of the “Funds earmarked for the implementation of the Swiss-Czech Cooperation Programme (SCCP) to reduce economic and social disparities within the enlarged European Union”.

The objective of the parallel audit was  to verify the compliance of the cooperation programme activities with the relevant obligations stipulated in the Swiss–Czech Framework Agreement (SCFA), signed on 20 December 2007, as well as in the national legislations and guidelines. Both audits aimed at reviewing the implementation system of the SCCP, the reliability of the control and audit system, the fulfilment of programme objectives and selected projects of beneficiaries.

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:

The Pacific Regional Report of the Cooperative Audit of Preparedness for Implementation of Sustainable Development Goals

Report ID: 338

In 2016, 73 SAIs and one sub-national audit office from six INTOSAI regions compromised to participate in an ISSAI-based cooperative performance audit of preparedness for implementation of the (SDGs). The purpose of the cooperative performance audit was to highlight the ongoing relevance of SAIs, by their contribution through high-quality performance audits of country preparedness to implement the SDGs.

In PASAI, 13 SAIs participated in the cooperative audit – Cook Islands, Fiji, Federated States of Micronesia (FSM) National, FSM Pohnpei, FSM Kosrae, FSM Yap,Kiribati, Palau, PNG, Samoa, Solomon Islands, Tonga, and Tuvalu. This audit was led by the FSM National Public Auditor’s office in combination with the state SAIs of Kosrae, Pohnpei, and Yap. Because the Public Auditor’s office in the State of Chuuk was in transition, the national office also assessed preparedness in the State of Chuuk. As a result, there was one consolidated audit report that reported on the administrative preparedness to implement the SDGs at the national level plus at the state and local levels.

The cooperative audit was based on a Whole of Government approach. This implies that any audit of the implementation of an individual SDG goal or target will also need to look at its interconnections with other goals and targets.

The SAIs followed the Guidance on Auditing Preparedness developed by UN, the INTOSAI Knowledge Sharing Committee and IDI and during the audit covered the following key audit objectives:

• To what extent has the government adapted the 2030 Agenda into its national context?
• Has the government identified and secured resources and capacities (means of implementation) needed to implement the 2030 Agenda?
• Has the Government established a mechanism to monitor, follow-up, review and report on the progress towards the implementation of the SDGs?

This audit was supported by PASAI by joining with IDI to facilitate the planning and reporting meetings and provided dedicated on-site support to audit teams where required. The report contains lessons learnt from the audit.

Source: https://www.pasai.org/cooperative-performance-audit-reports