On the Results of the Parallel Audit Examining Activity of the State Institutions of the Russian Federation and the Republic of Latvia in the Field of Import Regulation of Latvian Food Products into the Russian Federation

Report ID: 97

On  June 30th 2009   the Accounts Chamber of the Russian Federation and the State Audit Office of the Republic of Latvia decided to conduct a parallel audit.

The objectives of the audit were:

2.1. To determine effectiveness of international agreement documents on external trade of food products, legal enactments of the Russian Federation with respect to the State regulatory framework, importing Latvian food products into the Russian Federation and legal enactments of the Republic of Latvia with respect to the State regulatory framework on export of Latvian food products to the Russian Federation.

2.2. To clarify problematic issues within legal framework and application thereof with regard to import of Latvian food products into the Russian Federation, and to draw up proposals for improvement of legal framework.

2.3. To identify factors, which have negative impact on import of Latvian food products into the Russian Federation, and to draw up respective proposals.

Among others, a common conclusion, regarding the assessment of the Regulatory framework of the Russian Federation with regard to import of Latvian products and the activity of institutions responsible for export promotion of Latvian products to the Russian Federation, It was concluded that measures conducted in 2007-2008 overall comply with the legal framework of both countries; at the same time during the audit opportunities for improvement of cooperation were identified, in order to improve trade relations between the Russian Federation and the Republic of Latvia.

Source: https://www.lrvk.gov.lv/en/audit-summaries/audit-summaries/on-the-results-of-the-parallel-audit-examining-activity-of-the-state-institutions-of-the-russian-federation-and-the-republic-of-latvia-in-the-field-of-import-regulation-of-latvian-food-products-into-the-russian-federation

Parallel Audit of the Preparation for the organisation of the final tournament of the UEFA EURO 2012 European Football Championship - (2007-2008)

Report ID: 312

The European Football Championship is the third largest sporting event after the Olympics and the World Cup. On 18 April 2007 Poland and Ukraine were granted the right to organize EURO 2012, with the Polish Football Association and the Ukrainian Football Federation jointly accepting the offer. 

On 2 May 2007 an agreement on the organisation of the Final Tournament of the UEFA European Football Championship 2010/12 was signed between UEFA and the EURO 2012 organisers, valid until 30 June 2013.  This agreement sets out the requirements for the organisation of EURO 2012 in accordance with UEFA regulations, obligations and guarantees of state authorities and local governments, among others, and contains annexes in the form of: stadium contracts, contracts with EURO 2012 host cities and agreements with ports.

A paralle audit to  "Preparation of Poland for the organisation of the final tournament of the UEFA EURO 2012 European Football Championship" was undertaken on the initiative of the SAIs of Poland and Ukraine. The audit was carried out in the period from September 2008 to January 2009, and covered the period 2007-2008.

The aim of the audit was to assess the implementation, coordination and monitoring and financing tasks related to the preparations of Poland and Ukraine for the organisation of EURO 2012 by the competent authorities, public administration and other entities, including:

1) The organizational activities carried out by the Council of Ministers and the relevant Ministers and the EURO 2012 host cities;
2) Construction or modernisation of stadia and infrastructure: aviation, road, rail, hotel and communication in the EURO 2012 host cities
3) Development of security and order projects, public and medical security, and promotion of Poland and Ukraine and the EURO 2012 host cities.

* The report is available in Polish and Ukranianource.

** The audit for the period 2009-2010 is also available in the catalogue: https://intosai-cooperativeaudits.org/catalog/report/parallel-audit-of-the-preparation-of-poland-and-ukraine-for-the-organization-of-the-european-football-championship-euro-2012-tournament

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

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

Report on the Parallel Audit of the Performance of the Structural Funds programmes of the EU in the areas of employment and/or environment

Report ID: 416

In this report the Working Group submitted to the Contact Committee its key findings, good practices and recommendations on the Performance of the Structural Funds Programmes of the European Union in the Areas of Employment and/or Environment depending on Country Reports prepared as results of the parallel audits conducted by the participating SAIs. The findings of the audit are related to six key areas: 1) Planning of Measures and Selection of Projects; 2) Goal oriented application procedures; 3) Award procedures; 4) Monitoring and Reporting; 5) Evaluation; 6) Participation of the Monitoring Committees in the evaluation of earlier Structural Funds measures and in the planning of new Structural Funds measures.

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