Bericht über die parallele Prüfung der Leistung der Strukturfondsprogramme der EU in den Bereichen Beschäftigung und Umwelt

Report ID: 343

2006 erteilte der Kontaktausschuss der Arbeitsgruppe "Strukturfonds" das Mandat, ihre Überprüfungen von Strukturfondsfragen fortzusetzen und insbesondere eine gezielte Überprüfung der "Leistung (Output/Effektivität) der Strukturfondsprogramme in den Bereichen Beschäftigung und/oder Umwelt″ durchzuführen. Die Arbeitsgruppe einigte sich auf einen Prüfungsplan, der einen Rahmen für die Durchführung der Überprüfung bot. Jede ORKB untersuchte die Arbeit ihrer jeweiligen nationalen Verwaltung bei der Planung, Begleitung und Bewertung von Projekten, Maßnahmen, Unterprogrammen oder Programmen (je nach Fall), die von den Strukturfonds kofinanziert werden.

Die ORKBn von Österreich, Finnland, Deutschland, Ungarn, Italien, Lettland, Malta, den Niederlanden, Polen, Portugal, der Slowakischen Republik, Slowenien, Spanien und dem Vereinigten Königreich nahmen an der Prüfung teil. Die ORKB von Bulgarien, der Tschechischen Republik und Litauen sowie der Europäische Rechnungshof waren Beobachter. Ziel war es, Verbesserungsmöglichkeiten bei den Strukturfondsprogrammen zu identifizieren, insbesondere bei der Planung und der administrativen Abwicklung.

Die Überprüfung bezog jede ORKB in eine Untersuchung der Strukturfonds (Ziele 1 und 2) in den Bereichen Beschäftigung und/oder Umwelt ein und kam zu folgenden Ergebnissen

- ob und wie die nationalen Behörden den nachhaltigen Erfolg der geförderten Maßnahmen kontrollierten;

- inwieweit die Fördermaßnahmen (Teilprogramme, Großprojekte und sonstige Projekte) einen wirksamen und nachhaltigen Beitrag zu den strategischen Zielen der Strukturfonds leisteten.

Der Prüfungsgegenstand war ein wichtiges Thema, das sowohl für die Strukturfondsprogramme 2000-2006 als auch 2007- 2013 von Bedeutung war. Die Prüfung bezog sich auf die beiden Schlüsselbereiche der strategischen Planung und der Bewertung von Fördermaßnahmen. Auf der Grundlage der Prüfung von Maßnahmen aus dem Zeitraum 2000-2006 wollte jede der ORKBn zu dem Schluss kommen, inwieweit die Mitgliedstaaten zur Verwirklichung der strategischen Ziele des jeweiligen OPs beigetragen haben. Da die Ziele der Strukturfonds von der Periode 2000-2006 in die Programmperiode 2007-2013 übergegangen sind, wurden die Erkenntnisse aus der Prüfung der Maßnahmen aus der Periode 2000- 2006 genutzt, um die Empfehlungen für die Verbesserung der neuen Periode 2007-2013 zu untermauern.

Der Bericht enthält die von den einzelnen ORKB ermittelten bewährten Praktiken, die für beide Programmzeiträume 2000-2006 und 2007-2013 relevant sind. Als allgemeine gute Praxis wurden viele der aus dem Programmzeitraum 2000-2006 gezogenen Lehren in die Verwaltungsvereinbarungen der Mitgliedstaaten für 2007-2013 aufgenommen.

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

Joint Report on the Results of the International Coordinated Audit on the Prevention and Consequences Elimination of Floods

Report ID: 356

The International Coordinated Audit on the Prevention and Consequences Elimination of Floods was carried out in the framework of the EUROSAI Working Group on the Audit of Funds Allocated to Disasters and Catastrophes. The SAIs of of Belarus, Georgia, Poland, Serbia, Turkey, Ukraine (audit coordinator) and the European Court of Auditors participated in the audit.

The purpose of the audit was the assessment of the establishment by national bodies of the response mechanisms in case of floods and the timeliness of such actions, the effectiveness of the flood risk management system and the reduction of the harmful impact of floods, the economy and legality of using the allocated budget funds for the above purpose.

Participants of the international coordinated audit unanimously state that in the process of managing natural disasters, the amount of money invested in reducing the risk of a catastrophe is the most cost-effective, as proper prevention and preparedness measures can significantly reduce the adverse impact of natural disasters.

The international coordinated audit highlighted, that in the countries of participating SAIs and at EU level (according to the findings of the European Court of Auditors):

✓ legal and organizational frameworks for flood protection planning and management have been established, however there is a need to further finalizing the programming documents, specification of the developed policies, strengthening coordination between the competent authorities, as well as strict adherence to the requirements of European and national legislation;

 ✓ a system of flood risk management based on the basin principle was introduced and regional bodies of river basin management were established, but integrated flood risk management was not provided in national and cross-border river basins;

✓ measures aimed at flood protection have not been implemented effectively, in particular due to late decision-making;

 ✓ approaches to financing flood measures are imperfect, do not provide the need for funds as most of SAIs-participants noted, and flood risk management plans sent to the European Commission do not always identify the source of funds, as ECA reported;

 ✓ there is a need to improve forecasting of future flood risk.

The study of this problem resulted in elaboration of key recommendations to the governments and responsible bodies of the countries.

Participants of the international coordinated audit share the provisions of the INTOSAI Guidance GUID 9000 “Cooperative Audits between SAIs” and identify a decisive factor in cooperative efforts to find a common solution for a specific audit topic, as their countries have similar interests in sphere of flood prevention and its consequences elimination.

Source: EUROSAI Database of Audits - https://www.eurosai.org/en/databases/audits/Joint-Report-on-the-Results-of-the-International-Coordinated-Audit-on-the-Prevention-and-Consequences-Elimination-of-Floods/

Coordinated Audit on upper secondary education in Brazil

Report ID: 367

In 2013, the Federal Court of Accounts (TCU) and other 28 Brazilian courts of accounts conducted a coordinated audit to identify problems affecting the quality and coverage of upper secondary education in Brazil and to evaluate the government actions aimed at removing or lessening their causes. For this purpose they signed a Technical Cooperation Agreement on 21/03/2013.

The audit was carried out by over 90 auditors throughout the 2013 financial year. They visited about 580 schools across Brazil. The audit was aimed to identify the main problems affecting the quality and Introduction coverage of secondary education in Brazil, as well as to assess government actions that seek to eliminate or mitigate their causes.

The scope of the audit was guided by five thematic axes: management; infrastructure; teachers; financing and coverage, the first two being part of the common core of issues that were evaluated by all the participating Audit Courts. The audit focused on regular high school education, not being analyzed the Youth and Adult Education (EJA) and the Adult Education (EJA) and professional education were not analyzed.

Upper secondary education, aimed at young people aged 15 to 17, was chosen because it is the phase in lower education faced with great challenges regarding the improvement of education outcomes and of educational indicators. States are mandated to place a higher priority on upper secondary education delivery. The public state education networks comprise about 85% of the total enrollments of this schooling phase.

Source: https://portal.tcu.gov.br/biblioteca-digital/auditoria-coordenada-no-ensino-medio.htm

Coordinated Audit on Education Indicators - Executive Summary

Report ID: 370

The summary presents the findings of performance audits on generating education statistics, conducted by 11 Latin American Supreme Audit Institutions (SAIs) - Brazil, Chile, Colombia, Costa Rica, Cuba, Ecuador, Guatemala, Honduras, Mexico, Panama and the Dominican Republic. This audit was supported by the german technical cooperation through GIZ.

The audit deals with the production of education statistics and takes into account the need to monitor and follow objectives and targets set nationally as well as the international commitments taken on by United Nations member countries.

In terms of good practices it was concluded that of the twelve administrative units audited, two showed low adherence to practices recommended by the Statistical Office of the European Union (EUROSTAT), four showed medium adherence and six, high adherence.

The audit aimed to assess three issues:

1) The adoption of international good practices by the administrative units responsible for generating education statistics;

2) The capacity to produce statistics for monitoring the education system in each country, the delivery of data and indicators to international agencies, the timeliness of these activities, as well as the way in which these data and indicators are disseminated and disseminated;

3) The progress of countries in relation to target 2 of the Millennium Development Goals (MDGs) and in relation to the goals of the Dakar Framework of the Education for All Programme (EFA) of the United Nations Educational, Scientific and Cultural Organisation (UNESCO). 

Source:https://portal.tcu.gov.br/biblioteca-digital/auditoria-coordenada-internacional-em-indicadores-educacionais.htm

Auditoria Coordenada sobre Indicadores de Educação - Sumário Executivo

Report ID: 371

O resumo apresenta os resultados das auditorias de resultados sobre a geração de estatísticas de educação, realizadas por 11 Instituições Superiores de Auditoria (ISC) da América Latina: Brasil, Chile, Colômbia, Costa Rica, Cuba, República Dominicana, Equador, Guatemala, Honduras, México, Panamá e Panamá. Esta auditoria foi apoiada pela cooperação técnica alemã através da GIZ.

A auditoria trata da produção de estatísticas de educação e tem em conta a necessidade de acompanhar e acompanhar os objectivos e metas estabelecidos a nível nacional, bem como os compromissos internacionais assumidos pelos países membros das Nações Unidas.
Em termos de boas práticas, verificou-se que das 12 unidades administrativas auditadas, duas mostraram baixa aderência às práticas recomendadas pelo Serviço de Estatística da União Europeia (Eurostat), quatro mostraram média aderência e seis mostraram alta aderência.

A auditoria visava avaliar três questões:

1) A adopção de boas práticas internacionais pelas unidades administrativas encarregadas de gerar estatísticas de educação;
(2) A capacidade de produzir estatísticas para monitorizar o sistema educativo em cada país, a entrega de dados e indicadores a agências internacionais, a oportunidade destas actividades, bem como a forma de divulgação e disseminação destes dados e indicadores;
(3) O progresso dos países em relação à meta 2 dos Objectivos de Desenvolvimento do Milénio (ODM) e em relação aos objectivos do Quadro de Dacar do Programa Educação para Todos (EPT) da Organização das Nações Unidas para a Educação, Ciência e Cultura (UNESCO). 

Fonte: https://portal.tcu.gov.br/biblioteca-digital/auditoria-coordenada-internacional-em-indicadores-educacionais.htm