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

AFROSAI-e _Collaborative Audit for Integrating Environmental Risks in an Audit at Local Government

Report ID: 263

During the 2015,  AFROSAI-E Governing Board and Technical Update Meetings, the role of SAIs in addressing critical environmental challenges through their day-day audit activities was discussed. They decided to design a simplistic way to use SAIs’ existing financial and human resources to identify possible areas of improvement supported by solution-driven  planning towards environmental focus and decide to conduct an Environmental Risk Project.

The SAIs of South Africa, Nigeria, Ghana, Botswana, Sierra Leone, Rwanda and Tanzania decided to participate in the program, which comprised, among others, the development of an e-learning programme, in collaboration with the Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ), the execution of parallel audits and the development of a joint publication.

Find attached (in a merged file) the joint publication explaining the project methodology, as well as the  AUDIT REPORT ON MANAGEMENT OF SOLID WASTE IN HUYE DISTRICT – 2016 preparared by SAI Ruanda, as a result of the audit conducted in the framework of the Project.

Source: https://afrosai-e.org.za/wp-content/uploads/2019/04/Integrating-Environmental-Audit-Risks-in-Audit-at-LG-level-Brochure1_00.pdf

Joint Report of the Paralllel Audit to the implementation of the NATURA 2000 NETWORK in Europe

Report ID: 271

Natura 2000 is an EU wide network of nature protection areas established under the 1992 Habitats Directive.

As stated in the European Commission strategy to protect Europe's most important wildlife areas, the aim of the network is to assure the long-term survival of Europe's most valuable and threatened species and habitats. It comprises Special Areas of Conservation (SAC) designated by Member States under the Habitats Directive, and Special Protection Areas (SPA) designated under the 1979 Birds Directive.

From february to october 2007, the SAIs of Austria, Czech Republic, Estonia, Finland, France, Hungary, and United Kingdom participated in the audit, coordinated by the French Cour des Comptes with the technical  assistance of the European Court of Auditors.

The scope of the audit on implementation of the European Natura 2000 network was to  examine whether and how the provisions of the European Directives, and especially Article 6 of the Habitats Directive, were observed in an effective and efficient way. The audit examined three key elements, namely compliance, governance and funding.

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:

Parallel Audit of the Preparation for the organisation of the final tournament of the UEFA EURO 2012 European Football Championship - (2007-2008)

Report ID: 312

The European Football Championship is the third largest sporting event after the Olympics and the World Cup. On 18 April 2007 Poland and Ukraine were granted the right to organize EURO 2012, with the Polish Football Association and the Ukrainian Football Federation jointly accepting the offer. 

On 2 May 2007 an agreement on the organisation of the Final Tournament of the UEFA European Football Championship 2010/12 was signed between UEFA and the EURO 2012 organisers, valid until 30 June 2013.  This agreement sets out the requirements for the organisation of EURO 2012 in accordance with UEFA regulations, obligations and guarantees of state authorities and local governments, among others, and contains annexes in the form of: stadium contracts, contracts with EURO 2012 host cities and agreements with ports.

A paralle audit to  "Preparation of Poland for the organisation of the final tournament of the UEFA EURO 2012 European Football Championship" was undertaken on the initiative of the SAIs of Poland and Ukraine. The audit was carried out in the period from September 2008 to January 2009, and covered the period 2007-2008.

The aim of the audit was to assess the implementation, coordination and monitoring and financing tasks related to the preparations of Poland and Ukraine for the organisation of EURO 2012 by the competent authorities, public administration and other entities, including:

1) The organizational activities carried out by the Council of Ministers and the relevant Ministers and the EURO 2012 host cities;
2) Construction or modernisation of stadia and infrastructure: aviation, road, rail, hotel and communication in the EURO 2012 host cities
3) Development of security and order projects, public and medical security, and promotion of Poland and Ukraine and the EURO 2012 host cities.

* The report is available in Polish and Ukranianource.

** The audit for the period 2009-2010 is also available in the catalogue: https://intosai-cooperativeaudits.org/catalog/report/parallel-audit-of-the-preparation-of-poland-and-ukraine-for-the-organization-of-the-european-football-championship-euro-2012-tournament