Audit of Value Added Tax

Report ID: 11

Prüfungsziel
Ziel der Gebarungsüberprüfung war die Untersuchung der Wirksamkeit der Betrugsbekämpfungsmaßnahmen des BMF, insbesondere der Steuerfahndung nach der Reform der Betrugsbekämpfungseinheiten im Jahr 2007. Der RH überprüfte bzw. analysierte schwerpunktmäßig

• die Erreichung der Ziele der Reform der Steuerfahndung,
• die Verfahrensabläufe und die organisatorische Eingliederung bzw. Ausgestaltung der Steuerfahndung,
• die Ressourcenausstattung der Steuerfahndung,
• das Managementinformationssystem der Steuerfahndung sowie
• die Zusammenarbeit und die Schnittstellen mit anderen Betrugsbekämpfungseinheiten im Bereich der Finanzverwaltung.

Intra-Community VAT fraud. Joint follow-up report

Report ID: 17

In 2009, the courts of the Netherlands (Algemene Rekenkamer), Germany (Bundesrechnungshof) and Belgium examined the treatment of intra-Community VAT fraud. As part of this audit, which was carried out in parallel with the Netherlands, Germany and Belgium, the central question raised was whether the tax authorities had sufficient resources to deal with this fraud. In the first part, the audit examines the measures available to the authorities to prevent malicious people from setting up fraud (prevention) systems. The audit then examines the available measures to detect and dismantle existing fraud schemes (detection). Finally, it analyzes whether the infringements found (and how many) have led to an effective recovery of the amounts of VAT due, arrears and fines (repression).

As part of a follow-up audit carried out in 2011-2012, the three courts examined the efforts made by the national administrations to implement the recommendations made in 2009.

The Court of Auditors acknowledges that the administration has taken initiatives to implement a number of recommendations. Thus, companies that file only "nil" statements are now being investigated more quickly.

In the area of ​​fraud prevention, efforts are still needed to make it possible to use the background information when assigning a VAT number. The Court also encourages the administration to intensify its efforts within the Benelux to formulate proposals for a uniform European policy on registration and cancellation.

Transregional Programme on Public Debt Management Audit

Report ID: 122

Objective: To enhance both professional staff development and organisational capacity of target SAIs in public debt management audit

Guide for Auditing Public Debt Management

The Guide aims to provide practical procedures to conduct audits on nine specific public debt management topics:

(1) Public debt legal framework,

(2) Organisational arrangement,

(3) Determination of public borrowing needs,

(4) Public debt management strategy,

(5) Borrowing activities,

(6) Public debt information systems,

(7) Debt servicing,

(8) Debt reporting, and

(9) Contingent liabilities, with emphasis on loan guarantees.

The nine topics were those discussed in the PDMA e-learning course, and were selected as topics for pilot audits by 29 participating SAIs in the Programme.

The primary intended users of the Guide are staff in Supreme Audit Institutions (SAIs) with little or no knowledge of, or experience in public debt auditing.

SAI auditors who are completely new to public debt management auditing are advised to build their understanding of the subject of public debt prior to using this Guide. One option in this regard would be to study the IDI’s training materials on public debt management auditing.

Focusing more in the context of a performance audit, this Guide also provides audit guidance in the context of financial and compliance audit, particularly in the audit planning and reporting phase.

Coordinated Audit of the Mercosur Free from Foot-and-Mouth Disease Action Program (PAMA)

Report ID: 281

In 2011, as part of the Action Plan of the Organisation of  Supreme Audit Institutions  of MERCOSUR and associated, the Supreme Audit Institutions of Argentina, Brazil, Paraguay, Venezuela and Bolivia carried out a coordinated audit on the Mercosur Foot and Mouth Disease Free Action Programme - PAMA with the support of GIZ.

The objective of the coordinated audit was to analyse the contribution of PAMA to the fight against FMD, whether the resources used by the programme were being audited and whether adequate follow-up was being carried out, identifying, in both cases, aspects of improvement for the management of the programme.

The topic was chosen because of the socio-economic importance of livestock activity in the region and the risk of livestock contagion in the Southern Common Market (MERCOSUR) due to recurrent outbreaks of the disease in countries of the region. In addition, the audit of EFSUR in 2010 pointed out the opportunity to deepen the research on the controls of FOCEM projects, suggesting the audit of the PAMA, because it is a multi-state program, and the evidence detected on control deficiencies, considering also that due to the characteristics of dispersion of the disease, only an articulated and integrated effort of the countries could provide concrete contributions.

The coordinated audit was part of a pilot project to examine the capacity building methodology developed under the GIZ/Olacefs Programme.

Source: https://efsur.org/informes-de-auditoria/

Relatório de Auditoria Consolidado sobre o Programa de Acção Mercosul para a Luta contra a Febre Aftosa (PAMA)

Report ID: 282

Em 2011, no âmbito do Plano de Acção da Organização do Mercosul e das Instituições Superiores de Auditoria (ISC) associadas, as Instituições Superiores de Auditoria (ISC) da Argentina, Brasil, Paraguai, Venezuela e Bolívia realizaram uma auditoria coordenada sobre o Programa de Acção do Mercosul para a Luta contra a Febre Aftosa - PAMA, com o apoio da GIZ.

O objectivo da auditoria coordenada era analisar a contribuição do PAMA para a luta contra a febre aftosa, se os recursos utilizados pelo programa estavam a ser auditados e se estava a ser realizado um acompanhamento adequado, identificando, em ambos os casos, aspectos de melhoria para a gestão do programa.

O tema foi escolhido devido à importância socioeconómica da actividade pecuária na região e ao risco de contágio do gado no Mercado Comum do Sul (MERCOSUL) devido a surtos recorrentes da doença nos países da região. Além disso, a auditoria do SURF em 2010 assinalou a oportunidade de aprofundar a investigação sobre os controlos dos projectos FOCEM, sugerindo a auditoria do PAMA, porque se trata de um programa multi-estados, e devido às provas detectadas sobre deficiências de controlo, considerando também que devido às características de dispersão da doença, só um esforço articulado e integrado dos países poderia fornecer contribuições concretas.

A auditoria coordenada fez parte de um projecto-piloto para examinar a metodologia de desenvolvimento de capacidades desenvolvida no âmbito do Programa GIZ/Olacefs. 

Fonte: https://efsur.org/informes-de-auditoria/