Coordinated audit of the funds earmarked for the funding of projects implemented within the Operational Programme Cross-Border Cooperation the Czech Republic and Poland

Report ID: 40

Both audits carried out by the NKU on the Czech side and by the NIK on the Polish side of the border have shown that the level of identified irregularities did not exceed the materiality threshold. The implementation of the OP CBC CZ-PL, including the management and control system performance and the realization of selected projects, was successful.

Actions taken by the audited entities established within the management and control system, limited the risk of improper expenditure of funds, as well as the possibility of failure to utilize the available ERDF funds. What indicates the effectiveness of the operations carried out within the Operational Program is a high level of achievement of the results, which was also confirmed by the social evaluation of projects´ completion.

Audit of EU Regional Funds projects focused on the environment and environmentally friendly energy

Report ID: 162

1. This report concerns a coordinated audit performed by National Audit Office of Denmark (Rigsrevisionen) and the Gdansk Regional Branch of the Supreme Audit Office of the Republic of Poland (NIK) on the EU Regional Funds projects focused on the environment and environmentally friendly energy for the programme period 2007-2013.

2. The report contains information about programmes co-financed by the European Regional Development Fund (ERDF) including their administration, control follow-up, and how they are organised in Denmark and the Pomorskie Voivodship (region). The report is based on information gathered from national audits, the internet and other open sources.

3. In February 2010, Rigsrevisionen and the NIK engaged in a coordinated audit of environmental projects accepted to receive grants from the ERDF. The objective of the cooperation was for both Supreme Audit Institutions (SAIs) to gain comparable knowledge about the regional fund and find out whether administration and management of regional fund projects focused on the environment and environmentally friendly energy were adequate in the two countries. This was done on the basis of samples from environmental projects accepted to receive grants from the ERDF in the period 2007-2009.

4. Furthermore, the purpose of conducting the audit as a coordinated audit was to identify examples of ‘good practice’ on the basis of the audit findings to the benefit of both SAIs and the administrations in the two countries.

5. Rigsrevisionen and the NIK have each performed the audit relating to Denmark and the Pomorskie Voivodship, respectively. These audits have been reported separately to the administrations in the two countries.

6. On the basis of these reports, this joint report with examples of “good practice” has been drawn up. The results of the Danish audit, the conclusions of the joint audit and the examples of ‘good practice’ will form part of Rigsrevisionen’s report to the Danish parliament on the audit of EU funds for 2009 while the findings of the Polish audit were included in the information on the audit results published by the NIK.

Sweden in the Arctic Council ? effective return from membership (RiR 2013:9)

Report ID: 208

The Swedish National Audit Office has examined whether Sweden receives an effective return from its membership of the Arctic Council.

The Swedish National Audit Office notes that the Arctic Council is an important forum for issues concerning the Arctic and for initiating central research projects on environmental and climate change in the Arctic. However, the Swedish National Audit Office considers that after almost 20 years of Swedish membership of the Arctic Council it is reasonable to also expect an effective process in Sweden for assessing and, where relevant, implementing Arctic Council recommendations.

This is particularly applicable as decisions in the Arctic Council are made in consensus and are, if not legally, then politically binding. It is also reasonable that Sweden’s work in the Council proceeds from transparent priorities for the Arctic.

The Swedish National Audit Office’s overall conclusion is that Sweden does not receive an effective return in all respects from its membership of the Arctic Council. In the opinion of the Swedish National Audit Office there is insufficient transparency in the Government’s priorities for the work of the Arctic Council. It is therefore difficult to assess whether Sweden’s work in the Arctic Council proceeds from stated priorities. The Government has not ensured that recommendations from the Arctic Council are assessed, ranked in priority and, where relevant, implemented in Sweden. Nor has the Government assigned responsibility for such a process. It is not clear whether the Arctic Council’s recommendations have been implemented in Sweden.

International Coordinated Audit (Control) of Public Funds, Allocated to prevention and Consequences elimination of Disasters and Catastrophes

Report ID: 250

The International Coordinated Audit (Control) of Public Funds, Allocated to Prevention and consequences Elimination of Disasters and Catastrophes was included into the Work Plan of the EUROSAI Task Force on the Audit of Funds Allocated to Disasters and Catastrophes for 2012-2014, and was conducted by the SAIs of 9 participated countries.

The audit (control) objective was to assess legality and utilization efficiency of the public funds
allocated to establishment, functioning and development of the national system for prevention
and response to natural and man-caused disasters and catastrophes.

This audit also allowed to test Good Practice Recommendations for the Audit of Funds Allocated to Disasters and Catastrophes, which were developed by the Accounting Chamber of Ukraine within the framework of the EUROSAI Task Force and were prepared for approval in 2014.

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.