The results of inspection of utilization effectiveness of state funds allocated for consequences elimination of emergencies

Report ID: 394

The tendency towards the increase of number of emergencies and events, which injure people, damage territories and yield losses to economies, has predetermined the urgency of the issue of providing anthropogenic and ecological safety for societies and territories. Underestimation of harmful factors, as well ass absence of timely compulsory measures is the reason for disastrous consequences, which could have been avoided. This means that health and lives of millions of humans depend on the way functioning of the state general system for prevention and response to disasters and catastrophes is ensured.

During the XIX INTOSAI Congress in Mexico City, the heads of the SAIs of Ukraine and Kazakhstan signed an agreement in order to continue bilateral collaboration that comprised an activity plan for 2008 – 2009. The plan stipulated that both SAIs shall conduct parallel inspections of planning, disbursement and utilization effectiveness of state budget funds, allocated for consequences elimination of emergencies, including anthropogenic disasters.

Among other, the results of inspection showed the inadequacy of communications, warning and information systems of authorized agencies in the area of prevention and consequences elimination of disasters and catastrophes, civil defense, being and important strategic objects of people protection.

Source: https://rp.gov.ua/upload-files/IntCooperation/IntAudits/RI_2008-2009.pdf

Joint Report on the Results of Parallel Audits of Excise Duty Administration in the Slovak Republic and in the Czech Republic (in Czech)

Report ID: 404

Legislation in the Czech Republic and in Slovakia on excise duty and its administration complies with EU legislation and exceeds EU requirements substantially. Differences have been discovered between Slovak and Czech excise duty regulations: in the Czech Republic, verification of the economic stability of applicants for permits and mandatory labelling and dyeing of several mineral and some other oils contribute to effective excise duty administration; in Slovakia, the distribution of excise stamps is simpler than in the Czech Republic and less of a burden on excise duty administrators. In the fight against excise duty evasion, supervising the movement of raw tobacco or tobacco materials, the implementation of the institute of a transport fuel distributor, and keeping a registry of merchants of consumer packaged alcohol appear to be a good practice in the fight against excise duty evasion. Excise duty revenues in the Czech Republic and in Slovakia grow more slowly than other tax revenues

In August 2015, The Supreme Audit Institutions of  Czech Republic and Slovakia agreed to conduct parallel audits aimed primarily at excise duty administration an signed an Agreement for this purpose. The topic of the parallel audits was chosen because both EU Member States follow common European legislation on this matter, thereby providing an opportunity to ascertain how European legislation is applied on a national level, how the excise duty administration system is set up, and how the system in Slovakia and the system in the Czech Republic differ.

The audit questions on which the parallel audits were based were agreed jointly. The parallel audits aimed to compare the performance of the excise duty administrators while taking into account qualitative and quantitative indicators and identifying weaknesses in the excise duty administration process. Answers to the following audit questions in particular should have been sought:

- Have excise duty administrators in the Czech Republic and Slovakia been attaining comparable values of qualitative indicators while incurring comparable costs?

- Has implementation of the EMCS1 resulted in more effective excise duty administration and has been spending on its implementation effective?

- The joint final report on the audit results was drawn up in accordance with ISSAI 300 - Fundamental Principles of Performance Auditing

Source: https://www.nku.cz/assets/publikace-a-dokumenty/ostatni-publikace/spolecna-zprava-kontrola-spotrebni-dane-cr-sr_cz.pdf

English report: https://intosai-cooperativeaudits.org/catalog/report/joint-report-on-the-results-of-parallel-audits-of-excise-duty-administration-in-the-slovak-republic-and-in-the-czech-republic

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

Auditoría Paralela sobre tendencias y desafíos globales para la fuerza laboral 2030

Report ID: 412

Workforce 2030 - Challenges and Opportunities' se llevó a cabo como una auditoría paralela bajo los auspicios del Objetivo Estratégico 1 de EUROSAI - Apoyar auditorías efectivas, innovadoras y relevantes mediante la promoción y la intermediación de la cooperación profesional. La Oficina del Contralor del Estado y Defensor del Pueblo de Israel lideró el proyecto con las siguientes EFS participantes: Oficina Nacional de Auditoría de Bulgaria, Tribunal de Cuentas Europeo - ECA, Oficina Nacional de Auditoría de Finlandia, Tribunal de Cuentas de Italia, Oficina Estatal de Auditoría de la República de Macedonia del Norte, y la Junta de Auditoría e Inspección de la República de Corea (de ASOSAI).

El proyecto se planteó inicialmente en marzo de 2019, cuando se presentó en un taller durante la III Conferencia Conjunta EUROSAI ASOSAI, celebrada en Jerusalén (Israel). La cooperación en el proyecto incluyó una reunión inicial en Helsinki (Finlandia) en septiembre de 2019, una segunda reunión en Tel-Aviv (Israel) en enero de 2020 y una tercera reunión, realizada virtualmente y dirigida por la EFS de Bulgaria, en octubre de 2020. La EFS de Israel también había establecido una plataforma de colaboración en línea, donde las EFS participantes podían mantener debates y compartir información y materiales. Más de 150 archivos y enlaces se cargaron allí durante el proyecto.

Fuente: https://www.bulnao.government.bg/en/news/press-releases/bnao-participated-in-a-parallel-audit-workforce-2030-challenges-and-opportunities/

Costos de los controles de la gestión de los Fondos Estructurales

Report ID: 413

En este informe presentado al Comité de Contacto, el Grupo de Trabajo informa a los Estados miembros sobre los desafíos, los hallazgos clave y las recomendaciones que surgen de su auditoría paralela sobre los costos de los controles de la gestión de los Fondos Estructurales, incluido el uso de asistencia técnica para el control de Fondos Estructurales. La auditoría abarcó una amplia gama de programas operativos.

Fuente: https://www.eca.europa.eu/sites/cc/en/Pages/ReportsOfWorkingGroups.aspx?itemid=384&page=3&itemDate=20120717%2022%3A00%3A00&itemDateFile=&ty=Working%20Group%20Report|4358461d-7d9c-4006-a738-59f2ba077d12