Auditoría coordinada de los ingresos del gobierno por la explotación y producción de hidrocarburos

Report ID: 229

La auditoría de desempeño sobre la fiscalización de los ingresos públicos provenientes de la explotación y producción de petróleo y gas natural en Brasil, Colombia y Perú fue realizada por las Entidades Fiscalizadoras Superiores de los precitados países. Esta auditoria se realizó en la modalidad de auditoría coordinada, en el marco de las actividades del Comité de Creación de Capacidades de la OLACEFS, y contó con el apoyo de GIZ.

La producción de hidrocarburos es una actividad económica de gran relevancia para muchos países latinoamericanos porque, además de su importancia energética estratégica, genera impactos significativos en los ingresos públicos, principalmente por el recibo de participaciones gubernamentales. Debido a eso, la correcta fiscalización de esos recursos, por el Estado, se revela una cuestión sensible.

El objetivo de la auditoria coordinada, bajo el enfoque de desempeño, consistió en evaluar las condiciones normativas, institucionales y operativas en que actúan los organismos y entidades gubernamentales encargados del control de la medición de la producción de petróleo y gas natural y del control del cálculo y del pago de las participaciones gubernamentales provenientes de esa producción, identificando eventuales obstáculos y oportunidades de mejoría, así como buenas prácticas que contribuyan para el perfeccionamiento de la gestión.

Además, en el marco de la auditoria se realizó una análisis de la experiencia de la auditoría coordinada, a partir de a) las perspectivas y principales resultados de la auditoría para los países; b) las perspectivas y principales resultados de la auditoría para las EFS y c) la opinión sobre la experiencia de la auditoría coordinada.

FUENTE: https://www.olacefs.com/wp-content/uploads/2015/06/003.pdf

Efficiency of measures/activities determined by strategic documents/programs for tourism development

Report ID: 249

The Republic of Croatia, Republic of Macedonia and Hungary are countries where tourism is a major economic sector and they all have adopted strategic documents related to further tourism development.

In 2015, the three SAIs signed agreements on mutual cooperation in the field of tourism, in order to assess whether the objectives related to the development of tourism are achieved. The subject of the agreements was to perform coordinated audit on the efficiency of measures / activities determined by strategic documents / programs for tourism development.

The objective of the coordinated audit was to provide exchange of knowledge, experience and good practice, as well as conclusions and recommendations for promoting tourism development.

The participating SAIs developed a framework of audit areas to be addressed in their national audits. Five audit areas and corresponding audit questions were identified: Legal, strategic and institutional framework for tourism development, Implementation of strategic measures and other activities defined in strategic documents / programs for development of tourism, Monitoring and reporting on the achievement of strategic objectives and the measure impact, Implementation of the Agreement between the Government of the Republic of Macedonia and the Government of the Republic Croatia on cooperation in the field of tourism and Implementation of the Agreement of the Government of Hungary and the Government of the Republic Croatia on cooperation in the field of tourism. 

Report of the Task Force on European Banking Union on prudential supervision of medium-sized and small (“less significant”) institutions in the European Union after the introduction of the Single Supervisory Mechanism

Report ID: 259

As from 2008, Europe was hit by a financial crisis and a subsequent sovereign debt crisis. Many governments supported failing financial institutions with public funds amounting to hundreds of billions of euros. In response, the countries of the euro area introduced the European Banking Union, including a Single Supervisory Mechanism. In this Mechanism, the European Central Bank is directly responsible for prudential supervision of all ‘Significant Institutions’. National Competent Authorities are directly responsible for supervising the ‘Less Significant Institutions’, based on guidance of the European Central Bank.

The Supreme Audit Institutions of Austria, Cyprus, Finland, Germany and the Netherlands carried out a parallel audit to examine banking supervision at national level. The objectives of the parallel audit were:

1) to gain insight into differences among EU Member States in the way supervisors have set up and carry out prudential supervision for LSIs, and

2) to collect evidence about possible ‘audit gaps’ that may have emerged as a result of the introduction of the Single Supervisory Mechanism.

One of the findings was that a comprehensive audit mandate assessing the supervisory review and  evaluation process of banking supervision is no guaranteed in the Single Supervisory Mechanism(SSM) and that before November 2014, National Supreme Audit Institutions audit scope went far beyond what the ECA is able to exercise today vis-à-vis the ECB.

EUROSAI website:  https://www.eurosai.org/en/databases/audits/Report-of-the-Task-Force-on-European-Banking-Union-on-prudential-supervision-of-medium-sized-and-small-less-significant-institutions-in-the-European-Union-after-the-introduction-of-the-Single-Supervisory-Mechanism/

Report on the Audit of the Management and Control Systems of the EU Structural Funds

Report ID: 274

In 2006, the SAIs of  Austria, Hungary, Poland and Slovenia decided to carry out a coordinated audit to the Management and Control Systems of the EU Structural Funds. The audit objective was to assess the compliance of participating countries’ activities for the implementation of selected operational programs co-financed from the ERDF with the requirements of the Community law and their respective national law.

The scope of the audit covered the functioning of the internal control system implemented in the budget year of 2007 in one or several priority axis, operation or program selected by the individual SAIs, which get support to implement the “convergence” objective from the European Regional Development Fund (ERDF) 2007–2013. 

SOURCE: https://www.nku.cz/en/audit/coordinated-audits/

COMPENDIUM CAROSAI PROGRAME ON COOPERATIVE AUDITS OF REVENUE DEPARTMENT

Report ID: 308

From 2013 to 2015, the SAIs of Bahamas, Barbados, Grenada, Guyana, Jamaica y St. Lucia conducted a parallel audit of revenues,aimed to improve SAI’s professional staff and organisational capacity to conduct and report on audit of revenues / revenue departments (AIM). This audit took place under the framework of a CAROSAI Programme on Cooperative Audits of Revenue Department supported by the INTOSAI Development Initiative (IDI), the INTOSAI Capacity Building Committee (CBC).

The audit objective was to assess the effectiveness of the management of taxes (such as VAT, income tax, business tax) in the participating countries by examining key aspects of the revenue collection process: 1. Registration; 2. Collection; 3. Compliance and enforcement; and 4. Monitoring and Reporting.

A general conclusion was tbat current management performance reporting mechanisms across the agencies audited did not enable management to exercise sufficient ongoing control over the debt collection function. In some instances high level revenue targets were set related to a predetermined value as opposed to an accurate assessment of total obligations.

This impacts governments’ revenue base. The development of a monitoring strategy would provide immediate business benefits by ensuring that where ineffective processes in the debt collections function are identified, they are reported to management promptly so that remedial action can be taken.

Over the longer term, regular management reporting based on monitoring the performance of the debt collection activities (with Key Performance Indicators assigned) would support management’s responsibility to ensure the efficiency and effectiveness of its collections business operations.

Source: https://www.eurosai.org/handle404?exporturi=/export/sites/eurosai/.content/documents/CAROSAI-Compendium.pdf