AFROSAI-E and IDI Cooperative Audit on Extractive Industries

Report ID: 253

Under the framework of the IDI/AFROSAI-E Cooperative Audit Project on Extractive Industries,  a series of parallel performance audits on the topic of National Content in the oil and gas sector took place between 2014 and 2015 with the participation of the SAIs of Ghana, Kenya, Nigeria, South Africa, South Sudan, Tanzania and Uganda.

The original purpose of the project was to help SAIs identify risk areas in the Extractive Industries area and help them formulate an audit approach that they could execute. The ultimate goal was that each SAI should complete an audit on a topic related to public sector management of the extractive industries sector. 

The SAIs  conducted a performance audit to examine, among others, the benefits in terms of increased local employment and use of local suppliers that result from the oil and gas industry. The SAIs drew a distinction between local and national, because in some countries the governments were concerned with benefit accruing to nationals, whereas others had specific aims of seeing benefits accruing to local communities affected by the oil and gas industry. 

The report outlines the methods applied by the project, the results achieved and the experiences for future projects of this type.

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

Lights on in the Nordic countries - Nordic cooperation in electricity emergency preparedness (Abstract)

Report ID: 368

In 2008, the  national audit offices of Finland, Denmark and Norway conducted a parallel audit, in order to examine Nordic cooperation in electricity emergency preparedness to respond to large-scale disturbances in the grid and to repair damage effectively. The audit also examined national preparedness for emergencies in electrical supply and emergency planning. 

The national audit offices of Finland, Norway and Denmark concluded that there is not sufficient cooperation among the Nordic countries regarding preparedness to repair serious damage to the grid. Consideration should be given to whether repair preparedness cooperation in case of a serious disturbance in the Nordic electrical system should be given priority and strengthened as part of Nordic electricity emergency preparedness. In the national audit offices' opinion, consideration should also be given to linking the responsible national authorities more clearly to Nordic electricity emergency preparedness.

The document contains a summary of the main results of the audit.

Source: https://www.vtv.fi/app/uploads/2018/07/09131416/lights-on-in-the-nordic-countries-176-2008.pdf

Informe del Grupo de Trabajo sobre la Unión Bancaria Europea al Comité de Contacto de las Entidades Fiscalizadoras Superiores de la Unión Europea y el Tribunal de Cuentas Europeo

Report ID: 411

A partir de 2008, Europa se vio afectada por una crisis financiera y una posterior crisis de deuda soberana. Muchos gobiernos apoyaron a instituciones financieras en quiebra con fondos públicos por valor de cientos de miles de millones de euros. En respuesta, los países de la zona del euro introdujeron la Unión Bancaria Europea, incluido un Mecanismo Único de Supervisión. En este Mecanismo, el Banco Central Europeo es directamente responsable de la supervisión prudencial de todas las 'Entidades Significativas'. Las Autoridades Nacionales Competentes son directamente responsables de la supervisión de las 'Instituciones Menos Significativas', en base a la orientación del Banco Central Europeo. 

Las Entidades Fiscalizadoras Superiores de Austria, Chipre, Finlandia, Alemania y los Países Bajos llevaron a cabo una auditoría paralela para examinar la supervisión bancaria a nivel nacional

Fuente: https://www.bundesrechnungshof.de/en/audit-reports/products/special-reports/2017-special-reports/report-of-the-task-force-on-european-banking-union-to-the-contact-committee-of-supreme-audit-institutions-of-the-european-union-and-the-european-court-of-auditors-1

Parallel Audit on the processes for identifying, reporting and following up on Irregularities

Report ID: 414

In this report the Working Group submitted to the Contact Committee its key findings, good practices, weaknesses and recommendations on the processes in place for identifying, reporting and following up on irregularities depending on Country Reports prepared as results of the parallel audits conducted by the participating SAIs. The findings of the report are related to six key areas: 1) Guidance; 2) Identification and recording of potential irregularities; 3) Examination and decision-making on recorded irregularities; 4) Reporting to the Commission; 5) Follow up/investigation of the reported irregularities; 6) Financial Corrections.

Source: https://www.eca.europa.eu/sites/cc/Lists/CCDocuments/1959834/1959834_EN.PDF