Report on the parallel audit on the Performance of the Structural Funds programmes of the EU in the areas of employment and or environment

Report ID: 70

In 2006 the Contact Committee gave a mandate to the Working Group on Structural Funds to continue its reviews of Structural Funds issues and specifically to carry out a focused review on “Performance (output/effectiveness) of the Structural Funds programmes in the areas of employment and/or environment″. The Working Group agreed an Audit Plan which provided a framework for carrying out the review. Each SAI examined their respective national administration’s work on the planning, monitoring and evaluation of projects, measures, sub programmes or programmes (as appropriate) co-financed by the Structural Funds.

The SAIs of Austria, Finland, Germany, Hungary, Italy, Latvia, Malta, The Netherlands, Poland, Portugal, Slovak Republik, Slovenia, Spain and the United Kingdom participated in the audit. The SAIs of Bulgaria, the Czech Republic and Lithuania and the ECA were observers. The aim was to identify potential improvements in the Structural Funds’ programmes, especially in their planning and in their administrative management.

The review involved each SAI in an examination of the Structural Funds (objectives 1 and 2) in the areas of employment and/or environment, and concluding on the following:

• if and how national authorities monitored the sustainable success of the funded measures;

• to what extent aid measures (sub programmes, major projects and other projects) provided an effective and sustainable contribution to the strategic goals of the Structural Funds.

The subject of the audit was an important topic of relevance to both the 2000-2006 and 2007- 2013 Structural Funds’ programmes. The audit was concerned with the two Key Areas of the strategic planning and the evaluation of aid measures. Based on the examination of measures from the period 2000-2006 each of the SAIs aimed to conclude on the extent to which Member States have contributed to the realisation of the respective OP’s strategic goals. As the goals of the Structural Funds have continued from the 2000-2006 period to the programme period 2007-2013, the findings from the audit of measures from the period 2000- 2006 have been used to inform the recommendations for the improvement of the new period 2007-2013.

The report sets out good practice identified by individual SAIs, relevant for both programme periods 2000-2006 and 2007-2013. As a general matter of good practice, many of the lessons learned from the 2000-2006 programme period have been incorporated into Member States’ administrative arrangements for 2007-2013.

Source:https://www.eca.europa.eu/sites/cc/Lists/CCDocuments/1959901/1959901_EN.PDF

Making it easier to start a business - A report on public sector digitalisation by the SAIs of the Faroe Islands, Finland, Iceland, Norway and Sweden

Report ID: 264

The co-operation on carrying out a parallel audit on public sector digitalisation was decided by the Auditor Generals of the SAIs of the Faroe Islands, Finland, Iceland, Norway and Sweden at the Nordic Supreme Audit Institutions’ meeting in August 2017.

Between 2018 - 2019, the  participating SAIs conducted parallel audits on government agencies’ initiatives for simplifying the process of starting a business using digital tools. The co-operating SAIs wished to highlight an important area for public sector digitalisation. Starting a business was chosen as an audit topic, with focus on the process of starting a restaurant. Simplifying the process of starting a new business using digital tools is an objective in all participating countries, as efficient processes are beneficial for both entrepreneurs and the public sector.

The report presents the findings from the five national audits carried out during 2018–2019, are presented and discussed. The report contains general observations and conclusions but no joint recommendations. The SAIs followed an agreed audit approach, including the same audit questions, audit criteria, methodology and approach, while allowing for a certain flexibility to take national considerations into account in the separate national audits.

Source: https://www.riksrevisjonen.no/globalassets/reports/en-2019-2020/joint-report_start-business.pdf

Cooperation between the Republic of Slovenia and the Russian Federation in the field of culture, science and education

Report ID: 287

In order to evaluate the effectiveness of their Governments in meeting the objectives set in the Agreements in the Field of Culture, Science and Education, in the period from 1 January 2010 to 31 December 2019, the Court of Audit of Slovenia and the Accounts Chamber of the Russian Federation, conducted a parallel audit.

The audit objective was to express an opinion on the effectiveness of the auditees, namely the Government, the Ministry of Foreign Affairs, the Ministry of Culture and the Ministry of Education, Science and Sport, in meeting the objectives set in the Agreement on cooperation and the Agreement on centres (audit field). In order to be able to express the opinion, the key audit question was posed, whether the objectives set in the Agreement on cooperation and the Agreement on centres were met. The answer to the key audit question was given by answering the following sub-questions: ·

• Was planning and monitoring of cooperation in the field of culture, science and education appropriate?
• Were objectives set in Agreements and defined in programmes pertaining to the field of culture met?
• Were objectives set in Agreements and defined in programmes pertaining to the field of science and education met.

Source: http://www.rs-rs.si/en/audits-auditing/audit-archive/audit/cooperation-between-the-republic-of-slovenia-and-the-russian-federation-in-the-field-of-culture-sci/

Parallel audit on Contribution of the Structural Funds to the Europe 2020 Strategy in the areas of Employment and/or Education

Report ID: 288

In 2015, the Contact Committee of the heads of the Supreme Audit Institutions (SAIs) of the Member States of the European Union and the European Court of Auditors mandated the Working Group on Structural Funds to continue its review of issues relating to Structural Funds, more specifically, to carry out a parallel audit on the ‘Contribution of Structural Funds to the Europe 2020 Strategy in the areas of education and employment’.

A parallel audit was carried out by the SAIs of the Czech Republic, Denmark, Finland, Germany, Italy, Latvia, Malta, the Netherlands, Poland, Portugal, and the Slovak Republic. The European Court of Auditors and the SAI of Bulgaria acted as observers. The Core Group was chaired by the German SAI, with Malta and the Netherlands as members.  

The parallel audit was carried out in order to examine whether the Structural Funds’ Operational Programmes (OPs) provide the necessary framework to meet the goals of the Europe 2020 Strategy and whether funding contributes to these goals. It focused on the audited OPs identified by the participating SAIs, as well as a selection of approved projects that were directly related to education and employment. The comparison of the national results was intended to establish similarities or differences across the Member States, as well as to identify good practice examples.

In conclusion, the participating SAIs concur that OPs provide the necessary basis to support the achievement of Europe 2020 Headline Targets in the areas of employment and education. However, at this point it is too early to confirm that the implementation of OPs in projects effectively contributes to these goals as expected. 

Source: https://www.bundesrechnungshof.de/en/veroeffentlichungen/products/sonderberichte/pdf-ab-2015/2017-special-report-parallel-audit-on-contribution-of-the-structural-funds-to-the-europe-2020-strategy-in-the-areas-of-employment-and-or-education-pdf

Underlying Risks to Sustainable Public Finances

Report ID: 304

Parallel Audit Report to the Contact Committee of the heads of the SAIs  of the Member States of the European Union and the European Court of Auditors by the SAIs of Finland, Latvia, the Netherlands, Portugal, Slovakia and Sweden (Coordinator).

The parallel audit project was endorsed by the Contact Committee at its meeting in June 2015. The participating SAIs followed an agreed broad common audit approach allowing them to conduct their audit work according to their national mandates. Each SAI was free to decide the scope, audit questions and methods for their respective audit while recognising the common approach. This parallel audit report is thus a synthesis of six audits conducted independently by SAIs at the national level. It contains general observations and conclusions but no common recommendations.

The aims of the parallel audit was to 1) draw attention to risks that need to be addressed in order to maintain fiscal sustainability based on recommendations from international organisations; and 2) assess how the governments dealt with the recommendations they received.

This audit was based on reviews of country specific reports and recommendations from the European Union (EU), the Organisation for Economic Co-operation and Development (OECD) and the International Monetary Fund (IMF) issued in the period 2011–2015, (the audited period). The participating SAIs have mapped the various recommendations to their respective country as well as the government responses to these recommendations. They have furthermore audited the public availability of the recommendations at national level as well as national follow-up procedures. A number of SAIs have moreover assessed the effectiveness of government measures.

A general observation of the parallel audit working group is that recommendations issued by the three international organisations tend to overlap within each country. This might indicate that the international organisations have pinpointed relevant areas of concern. The overall conclusion is that multilateral surveillance of economic policy, even when the recommendations are not binding, constitutes good opportunities for governments to learn from best practices and to improve their policies.

SOURCE: https://www.eca.europa.eu/sites/cc/Lists/CCDocuments/Underlying%20Risks%20to%20Sustainable%20Public%20Finances/Parallel_Audit_Report_EN.pdf