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

Report ID: 344

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_en_1.pdf

Joint Report on the Results of the International Audit on Waste Management and Utilization

Report ID: 366

The International Coordinated Audit on Waste Management and Utilization was conducted in the framework of the EUROSAI Working Group on the Audit of Funds Allocated to Disasters and Catastrophes. The purposes of the national audits – were to assess the state and efficiency of the waste management system in the countries participants of the audit.

The Supreme Audit Institutions (SAIs) of Moldova, Serbia and Ukraine participated in the audit. The SAI of Ukraine was the audit coordinator, The aim of national audits was to assess the state and effectiveness of the waste management system in countries of SAIs– participants of the international audit. The scope of the audit comprised from 2015-2018.

The results of the national audits conducted in the field of household, industrial and other hazardous waste, which can pose a serious threat to human health and the environment, as well as lead to environmental and man-made disasters, showed: for those countries, whose SAIs participated in the audit, common inconsistencies/gaps and problems within existing waste management systems

The results of the cooperative audit indicate the need to strengthen the governments’ efforts to move from the existing linear economy to a circular economy based on the maximum processing of waste generated in the territories of countries as well as the creation of an integrated waste management system in accordance with the EU “waste management hierarchy” in order to reduce the negative impact on the environment, public health and prevent the occurrence of environmental and man-made disasters.

Fuente:  EUROSAI Database of Audits -  https://www.eurosai.org/en/databases/audits/Joint-Report-on-the-Results-of-the-International-Audit-on-Waste-Management-and-Utilization/

Auditoria coordenada das receitas governamentais provenientes da exploração e produção de hidrocarbonetos

Report ID: 374

A auditoria de resultados sobre a auditoria das receitas governamentais provenientes da exploração e produção de petróleo e gás natural no Brasil, Colômbia e Peru foi conduzida pelas Instituições Superiores de Auditoria dos países acima mencionados. Esta auditoria foi realizada na modalidade de auditoria coordenada, no âmbito das actividades do Comité de Capacitação do OLACEFS, e teve o apoio da GIZ.

A produção de hidrocarbonetos é uma actividade económica de grande relevância para muitos países da América Latina porque, para além da sua importância energética estratégica, gera impactos significativos nas receitas públicas, principalmente através da recepção de participações governamentais. Devido a isto, a auditoria correcta destes recursos pelo Estado é uma questão sensível.

O objectivo da auditoria coordenada, sob a abordagem do desempenho, era avaliar as condições regulamentares, institucionais e operacionais em que as agências e entidades governamentais responsáveis pelo controlo da medição da produção de petróleo e gás natural e pelo controlo do cálculo e pagamento das contribuições governamentais desta produção operam, identificando possíveis obstáculos e oportunidades de melhoria, bem como as boas práticas que contribuem para a melhoria da gestão.

Além disso, no âmbito da auditoria, foi efectuada uma análise da experiência da auditoria coordenada, com base a) nas perspectivas e principais resultados da auditoria para os países; b) nas perspectivas e principais resultados da auditoria para as ISC e c) no parecer sobre a experiência da auditoria coordenada.

Quente:  https://portal.tcu.gov.br

Nota: Este relatório está também disponível no catálogo em inglês e espanhol.

Auditoría de Rendimiento Coordinada sobre la Fiscalización de Los Ingresos Públicos provenientes de la Explotación y Producción de Petróleo y Gas Natural en Brasil, Colombia y Perú

Report ID: 378

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, es un tema de gran interés.

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 en el marco de las actividades del Comité de Creación de Capacidades de la OLACEFS, con el apoyo de GIZ.

El objetivo de la auditoria coordinada 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.

En este informe se encuentran la matriz de planificación general de la auditoría y los informes individuales producidos por las EFS como parte de cada auditoría.

FUENTE: https://portal.tcu.gov.br/biblioteca-digital/auditoria-de-rendimiento-coordinada-sobre-la-fiscalizacion-de-los-ingresos-publicos-provenientes-de-la-explotacion-y-produccion-de-petroleo-y-gas-natural-en-brasil-colombia-y-peru.htm

Coordinated Audit on “Transboundary movements of waste in the light of the Basel Convention provisions” by the Supreme Audit Institutions of Poland, Slovak Republic and Ukraine (2nd Edition)

Report ID: 390

The European Union has incorporated the Basel Convention into the Waste Shipment Regulation. It applies automatically and uniformly in the Member States of the European Union without the need for transposition into national law. The regulation is binding to all Member States in its entirety.

In  2007, the Supreme Audit Institutions (SAIs) of Poland, Ukraine and Slovakia carried out a cooperative audit on transboundary movement of waste between their countries on compliance of international obligations in the management of hazardous waste across the borders of their states.

Taking into consideration some changes in the provision and in order to assess the state of implementation of recommendations included in the first audit, as well as assessing the scope of compliance with the provisions of the “Basel Convention on the Control of Transboundary Movements of Hazardous Wastes and their Disposal”, the SAIs of Poland, Slovakia and Ukraine agreed to re-conduct the joint international audit within the activities of the EUROSAI Working Group on the Audit of Funds Allocated to Disasters and Catastrophes.

The Coordinator of the audit was the Supreme Audit Office of the Republic of Poland. Period covered by the audit 2015 – 2019 Audits were conducted in Poland, Slovakia and Ukraine in the second half of 2019.

The audit objective was to assess the reliability and effectiveness of activities carried out by authorities responsible for transboundary movements of wastes, including within the international cooperation, in particular: y national authorities competent for auditing procedures applied in transboundary movements of wastes; y national environmental protection authorities competent for auditing entities that dispatch or receive wastes from other countries; y national authorities, in particular border authorities, customs services etc., in the scope of auditing the compliance of the notified type of wastes with the actual content of cargo transported across the border.

Source: https://www.nku.gov.sk/documents/10272/1542112/Final+report+Pol-Slo-Ukr-Ang+2021+v7.pdf

The report of the first edition of the audit is available at:  https://intosai-cooperativeaudits.org/catalog/report/joint-information-on-the-results-of-transboundary-movement-of-waste-between-ukraine-the-republic-of-slovakia-and-the-republic-of-poland-2004-2007-in-the-light-of-the-basel-convention

The national report issued by SAI Slovakia on this second audit is available at: https://intosai-cooperativeaudits.org/catalog/report/2019-final-report-transboundary-movement-of-waste-according-to-basel-convention