Funds earmarked for development of motorway D8

Report ID: 34

In 2005 and 2006, the two supreme audit institutions of the Federal Republic of Germany and the Czech Republic, the Bundesrechnungshof (BRH) and the Nejvyšší kontrolní úřad (NKÚ) conducted parallel audits of expenditure on the construction of the motorway Prague – Dresden (D 8 motorway in the Czech Republic and the A 17 motorway in the Federal Republic of Germany). The motorways are connected by a border bridge co-financed by the two countries. By working together with the NKÚ, the BRH was able to audit in depth the efficiency of the funds used for building the border bridge. As a result of working closely with the BRH the NKÚ was furnished for comparative purposes with the necessary data of German cost levels of bridges and tunnels.

As part of the joint audit effort motorway bridges on the D 8 and A 17 were compared based on the prices per square meter of area of the bridge structure. The statistical analysis of prices made it possible to identify bridges that came at a high cost per square meter. This analysis revealed that the border bridge was the most expensive bridge as compared to other large bridges having a length of over 100 meters. The price increase could also be attributed to the delays occurred in the tender procedure.

When auditors analyzed the costs of tunnel structures, they found that the prices of tunnels are considerably higher on the D 8 motorway than the prices of comparable tunnels in Germany.

The BRH and NKÚ now possess a database of prices for bridges and tunnels on which they can rely in future audit missions into the efficiency of the funds used for transport infrastructure purposes.

Concerning the construction of bridges the two audit institutions recommend the following:

• standardizing bridge constructions and
• using composite steel-concrete and special structures only if pre-stressed steel-concrete bridges are not adequate.

The main features of the cooperation were teamwork and informality. Throughout the parallel audit, the auditors shared their specific knowledge and skills.

Joint Report: Programmes/measures aimed at increasing the employment of disabled persons

Report ID: 37

Problems connected with the issue of the programs supporting employment of disabled people was the subject of discussion at the VII the EUROSAI Congress in 2008 in Krakow. It inspired the handling of this theme within the parallel audit coordinated by the NIK. It was participated by 12 SAI1. The Common Position on Cooperation was signed at the meeting in Warszawa held on 15. January 2010 and the framework program to be taken into account by all SAI in their audit research was agreed upon.

This audit aimed to assess the performance of selected programs/measures to promote employment of disabled people. The particular SAI had to take into account the specific conditions of their country resulting from the legal definition of disability, a different role of central and local authorities in the support system, different authorization of SAI in the scope of audit and the significance assigned to the programs. However, the challenges faced by the participating SAI were common for most of them. Among others, these were: complexity of the methodology of the implementation of the programs, the difficulty in assessing the attainment of the set objectives and lack of data availability.

Joint report on parallel audit of Procurement of public building and corruption prevention

Report ID: 41

In January 2011, the Supreme Audit Office of the Czech Republic (Czech SAI - NKÚ) and the Bundesrechnungshof of Germany (German SAI - BRH) agreed to conduct parallel audits both of the EU-wide awarding of building contracts and of corruption prevention.

The audit focused on the application of EU procurement law as transposed into national law and corruption prevention of contracts for building construction and road construction and/or transport infrastructure. The audit also covered contract awards below the EU thresholds with a view to corruption prevention.

The working groups of the two SAIs compared the legal frameworks and administrative regulations in the Czech Republic and in Germany and the results of their parallel audits which they conducted specifically in the fields of building construction and road construction.

The two SAIs´ audit findings are summarised in the joint report.

SOURCE: https://www.nku.cz/en/publications-ocuments/other-publications/procurement-of-public-building-and-corruption-prevention---joint-report-on-parallel-audit-nku-and-brh-id6067/

Joint final report on findings concerning the implementation of provisions of the convention on the protection of the marine environment of the Baltic Sea area (the Helsinki Convention) 2001

Report ID: 42

In  2000, the SAIs of  Denmark, Estonia, Finland, Latvia, Lithuania, Poland, the Russian Federation and Sweden decided to carry out a parallel audit to assess the implementation of the provisions of the Helsinki Convention of 1992, previously encompassed by the 1974 Convention, related to the protection of the Baltic Sea against land-originating pollution.

The participating SAIs prepared a common Audit Programme signed in Stockholm in May 2000.

The audits were undertaken on the initiative of the Supreme Chamber of Control of the Republic of Poland, with consideration of the INTOSAI and EUROSAI guidelines on initiating and conducting international and regional audits of the implementation of tasks arising from provisions of international agreements related to environment protection.

In particular the SAIs examined:

• Whether national legislation takes into account the provisions of the Helsinki Convention related to the protection of the Baltic Sea against pollution,
• Whether control procedures and measures are in place in this respect,
• The use of public funds for the implementation of tasks related to the protection of the Baltic Sea waters,
• Audit of the non-point sources of pollution, mainly from agriculture,
• Audit of land-based point pollution sources, regarding mainly urban zones and municipal wastewater treatment plants.

The audits scope covered the period between 1996 and 1999. The audit was carried out during the second half of 2000 and the first quarter of 2001. The audit findings were presented in the second quarter of 2001 in the form of national reports. Summaries of these reports served as a basis for preparation of this Joint Final Report.

Joint final report on the second audit of implementation of provisions of the convention on the protection of the marine environment of the Baltic Sea area (the Helsinki Convention): Pollution from ships in the Baltic Sea 2005

Report ID: 43

In 2004 the Supreme Audit Institutions in Denmark, Estonia, Finland, Germany, Latvia, Lithuania, Poland and
Russia conducted an audit on preparedness to combat pollution from ships in the Baltic Sea. The audit was performed as a performance and compliance audit of the implementation of the articles concerning pollution from ships in the Convention on the Protection of the Marine Environment of the Baltic Sea Area (the Helsinki Convention), including relevant annexes and recommendations. The relevant articles in the Helsinki Convention are:

• Article 8 – Prevention of pollution from ships (including annex IV and the HELCOM Copenhagen Declaration)
• Article 13 – Notification and consultation on pollution incidents
• Article 14 – Cooperation in combating marine pollution (including annex VII)
• Article 16 – Reporting and exchange of information.

The objectives of the audit were to assess whether the national authorities in the respective countries comply with the provisions of these articles, including relevant annexes and recommendations.