Parallele Prüfung zur Analyse der Fehler(arten) bei der EU-weiten und nationalen öffentlichen Auftragsvergabe im Rahmen der Strukturfondsprogramme

Report ID: 327

Der Kontaktausschuss der Präsidentinnen und Präsidenten der Obersten Rechnungskontrollbehörden (ORKB) der EU-Mitgliedstaaten und des Europäischen Rechnungshofes beauftragte die von ihm eingesetzte Arbeitsgruppe Strukturfonds im Jahr 2013 mit der Fortführung der Prüfung der Strukturfonds, insbesondere mit der parallelen Prüfung zum Thema „Analyse der Fehler(arten) bei der EU-weiten und nationalen öffentlichen Auftragsvergabe im Rahmen der Strukturfondsprogramme“.

Die Arbeitsgruppe bestand aus neun ORKB, weitere fünf ORKB sowie der Europäische Rechnungshof nahmen als Beobachter teil. Im Rahmen der parallelen Prüfung sollten die Gründe für die Nichteinhaltung von Vergabevorschriften durch Begünstigte untersucht werden. Der Vergleich der nationalen Ergebnisse diente dabei der Aufdeckung von Unterschieden bzw. ähnlicher Ursachen in den verschiedenen Mitgliedstaaten. Die meisten ORKB stützten sich bei ihrer Prüfung auf bereits von den nationalen Verwaltungs- und Kontrollsystemen aufgedeckte Fehler.

Obwohl mit der parallelen Prüfung die Situation nicht vollständig und exakt abgebildet werden sollte, deuten die gewonnenen Feststellungen doch auf eine hohe Zahl von Fehlern in Vergabeverfahren hin. Die Arbeitsgruppe kam zu folgenden Schlussfolgerungen und Empfehlungen:

• Die meisten Stellen der Verwaltungs- und Kontrollsysteme werten die festgestellten Vergaberechtsfehler nicht systematisch aus. Sie legen den Schwerpunkt vielmehr ausschließlich auf einzelne Fehler. Dabei wird nicht immer sichergestellt, dass sämtliche Stellen, insbesondere die zwischengeschalteten Stellen, jeden aufgedeckten Fehler melden.

Den nationalen Behörden wird empfohlen, die in den Vergabeverfahren festgestellten Fehlerarten systematisch auszuwerten. Nur auf diese Weise kann ein vollständiges Bild über die Fehler ermittelt und diese wirksam angegangen werden.

• Das COCOF (Coordination Committee of the Funds) veröffentlichte im Jahr 2007 Leitlinien zur Festsetzung von Finanzkorrekturen, die bei Verstößen gegen die Vorschriften für die Vergabe öffentlicher Aufträge, die aus den Strukturfonds kofinanziert werden, anzuwenden sind. Obwohl die Beschreibung der Kategorien sehr mehrdeutig und vage ist, verwendeten die meisten Mitgliedstaaten die COCOF-Leitlinien in Originalfassung und ohne weitere Anpassungen.

Den nationalen Behörden wird empfohlen, die Kategorien genauer zu beschreiben und ggf. die in den COCOF-Leitlinien vorgegebenen Kriterien und Richtsätze weiter auszuarbeiten, um eine einheitliche und sachgerechte Anwendung auf nationaler Ebene sicherzustellen. 

Quelle:https://www.eca.europa.eu/sites/cc/Lists/CCDocuments/Final%20report%202015/Final_report_2015_DE.pdf

This report is also available in English at: https://intosai-cooperativeaudits.org/catalog/report/analysis-of-types-of-errors-in-eu-and-national-public-procurement-within-the-structural-funds-programmes  and French at: https://intosai-cooperativeaudits.org/catalog/report/audit-parallle-de-l-analyse-des-types-d-erreurs-affectant-les-marchs-publics-au-niveau-de-l-ue-et-des-tats-membres-dans-le-cadre-des-programmes-relevant-des-fonds-structurels

2019 Final Report Transboundary movement of waste according to Basel Convention

Report ID: 328

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.

Partly based on the results of the 2008 cooperative audit performed on compliance of international obligations in the management of hazardous waste across the borders of their states, the SAIs of Poland, Slovakia and Ukraine agreed to re-conduct the joint international audit.

The purpose of the international audit was to establish the facts and assess the degree of compliance with the provisions of the Basel Convention for the cross-border movement of waste between Ukraine, Slovakia and Poland.

The audit was performed as performance with compliance elements. In addition, in defining the tasks of individual bodies in terms of the relevant legislation, it was evaluated how and to what extent the individual activities were performed. The audit therefore assessed not only the legality of procedures in transboundary movements of waste but also the efficiency of the activities performed and the overall effectiveness of the management system of waste transboundary movements.

Source: https://www.nku.gov.sk/documents/10272/1542112/Bazilejsk%C3%A1+dohoda+EN_2.pdf

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

Report ID: 342

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. The audit was aimed to evaluate the degree of implementation by Ukraine, the Slovak Republic and the Republic of Poland of the provisions of the Basel Convention,  relevant regulation of the European Union and National Legislation in particular:

• Regularity of delivering the decisions permitting for transboundary movement of wastes and regularity and effectiveness of checks in this field.
• Regularity and effectiveness of control activities aiming at detection of incidents of illegal transboundary movements of waste.

The audit was a common initiative of the Supreme  Audit Institutions of  Poland, Slovakia and Ukreine within the framework of the activities of EUROSAI environmental working group. The audit  was launched on the basis of cooperative agreement among the three SAIs.

Source: http://old.ac-rada.gov.ua/img/files/auditukrsl.pdf

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/