Efficiency of measures/activities determined by strategic documents/programs for tourism development

Report ID: 249

The Republic of Croatia, Republic of Macedonia and Hungary are countries where tourism is a major economic sector and they all have adopted strategic documents related to further tourism development.

In 2015, the three SAIs signed agreements on mutual cooperation in the field of tourism, in order to assess whether the objectives related to the development of tourism are achieved. The subject of the agreements was to perform coordinated audit on the efficiency of measures / activities determined by strategic documents / programs for tourism development.

The objective of the coordinated audit was to provide exchange of knowledge, experience and good practice, as well as conclusions and recommendations for promoting tourism development.

The participating SAIs developed a framework of audit areas to be addressed in their national audits. Five audit areas and corresponding audit questions were identified: Legal, strategic and institutional framework for tourism development, Implementation of strategic measures and other activities defined in strategic documents / programs for development of tourism, Monitoring and reporting on the achievement of strategic objectives and the measure impact, Implementation of the Agreement between the Government of the Republic of Macedonia and the Government of the Republic Croatia on cooperation in the field of tourism and Implementation of the Agreement of the Government of Hungary and the Government of the Republic Croatia on cooperation in the field of tourism. 

Report on the Audit of the Management and Control Systems of the EU Structural Funds

Report ID: 274

In 2006, the SAIs of  Austria, Hungary, Poland and Slovenia decided to carry out a coordinated audit to the Management and Control Systems of the EU Structural Funds. The audit objective was to assess the compliance of participating countries’ activities for the implementation of selected operational programs co-financed from the ERDF with the requirements of the Community law and their respective national law.

The scope of the audit covered the functioning of the internal control system implemented in the budget year of 2007 in one or several priority axis, operation or program selected by the individual SAIs, which get support to implement the “convergence” objective from the European Regional Development Fund (ERDF) 2007–2013. 

SOURCE: https://www.nku.cz/en/audit/coordinated-audits/

Strengthening Procurement Audit Practices & Compliance in the Caribbean - Compendium Report of Collaborative Procurement Audits Undertaken in Select Caribbean Countries

Report ID: 279

With the joint support of the World Bank and the Inter-American Development Bank (IDB), CAROSAI launched an initiative for collaborative audits on procurement. The SAIs of  Bahamas, Guyana, Suriname, Barbados, Montserrat, St Kitts, Curacao and Belize conducted the collaborative audit in their respective countries. The audits were conducted simultaneously as part of a knowledge-sharing approach in reviewing procurement activities. The purpose of these audits was to assess the general adequacy of procurement practices across the region.

The report aims to share audit methodologies and approaches as well as  to serve as a tool for knowledge-sharing and a baseline for procurement audit in the Caribbean providing insights on government’s engagement and compliance with procurement rules and recommendations for enhanced procurement practices.

Source: carosai.org/strengthening-procurement-audit-practices-compliance-in-the-caribbean-compendium-report-of-collaborative-procurement-audits-undertaken-in-select-caribbean-countries/

Auditoría Coordinada Gobernanza de Fronteras – Sumario Ejecutivo con enfoque ambiental

Report ID: 286

En el marco de las actividades del Comité de Creación de Capacidades (CCC) de la Organización Latinoamericana y del Caribe de Entidades Fiscalizadoras Superiores (OLACEFS), las EFS de Argentina, Bolivia, Brasil (EFS Coordinadora), Chile, Colombia, Costa Rica, Ecuador, El Salvador, Honduras, México, Paraguay, Perú y República Dominicana realizaron una auditoría coordinada a  para evaluar el nivel de implementación de buenas prácticas de gobernanza en las políticas de seguridad pública y desarrollo en las regiones fronterizas de sus respectivo países, con el fin de mejorar la implementación y gestión de acciones gubernamentales en estas regiones.

Esta auditoría contó con el apoyo técnico de la Cooperación Alemana a través de GIZ – Deutsche Gesellschaf für Internationale Zusammenarbeit GmbH – como parte del proyecto Fortalecimiento del Control Externo en el Área Ambiental, que se está implementando en asociación con la EFS de Brasil y la OLACEFS.

Para este trabajo, las EFS participantes aplicaron el Índice de Gobernanza de Políticas Nacionales de Fronteras (iGPNFron) y el informe conjunto se centra en la calidad de los factores estructurales vinculados a la gobernanza de las políticas nacionales de fronteras y no en el desempeño de la gestión de estas políticas.

FUENTE: https://www.olacefs.com/auditorias-coordinadas/

Report on the Coordinated Audit Tax and subsidy support for climate and energy policy in the Czech and Slovak Republics

Report ID: 296

On the basis of a Cooperation Agreement between the Supreme Audit Office of the Slovak Republic and the Supreme Audit Office of the Czech Republic, both SAIs carried out a coordinated audit on tax and subsidy support for climate and energy policy in their respective countries.

The aim of the audits was to verify whether the support in the Czech and Slovak Republic is set up to contribute effectively to the fulfilment of objectives in selected areas of climate-energy policy while maintaining the long-term sustainability of public revenues. Selected areas were the transport sector and photovoltaic support.

 The theme of coordinated audits has been selected on the basis of the fact that both Member States, based on common European legislation, apply different support systems at national level in selected areas of climate and energy policy, aiming to meet the basic climate and energy objectives of the European Union  by 2020.

The EU has set ambitious climate-energy policy objectives, the successful enforcement of which includes a set of measures, including various financial instruments. Each EU Member State can choose its own procedures and tools to achieve the objectives. This gives space for comparing the effectiveness and efficiency of the instruments chosen between the individual countries. Based on the achieved indicator values, the Supreme Audit Institutions compared the quality parameters of the support and evaluated their impacts on the achievement of the EU and national targets. The coordinated audit of the SAO CR and the SAO SR again proves that both institutions attach great importance to international comparisons.

For comparison purposes, financial values and indicators were compared in euros. Amounts in Czech crowns were converted into euros at the exchange rate of the CNB as at 17 September 2019, i.e., according to the CNB € 1 = CZK 25.88.

Source: https://www.nku.gov.sk/documents/10272/1542112/2020+-+Tax+and+subsidy+support+for+climate+and+energy+policy+in+the+Czech+and+Slovak+Republics.pdf