REPORT OF THE REVIEW OF HIGH QUALITY PERFORMANCE AUDITING IN THE PACIFIC

Report ID: 266

During 2016 PASAI undertook a review of the performance auditing capacity of its members, in particular the capacity building benefit gained through the Cooperative Performance Audit (CPA) program.

The first objective of the review was to follow up and analyse the impact on the SAIs that participated in the first five cooperative performance audits led by PASAI. The benefits had been evaluated since 2010 through PASAI’s after action reporting process. However, a review was required to capture and consolidate this information and to ensure its currency.

Within the CPA Program, PASAI has conducted cooperative performance audits and training for PASAI members since 2009 with the objective of enhancing performance auditing capacity:

CPA 1 Solid Waste Management  2010*

CPA 2 Access to Safe Drinking Water 2011*

CPA 3 Managing Sustainable Fisheries 2012*

CPA 4 Climate Change Adaptation and Disaster Risks Reduction 2013/14*

CPA 5 Public Debt Management 2015*

For SAIs, the benefits of engaging in cooperative performance audits include facilitating mutual sharing and learning, capacity building, networking, and identifying and adopting good audit practices.  Among other interesting topics, the report addresses the results of the impact evaluation of PASAI Cooperative Performance Audits (CPA).

Source: https://www.pasai.org/review-high-quality-performance-audits-pacific

* This report is available on this virtual catalogue.

Joint Report on the parallel audit "Protection of the waters in the Bug River catchment area from pollution"

Report ID: 269

In 2006, the Supreme Audit Institutions of the Republic of Belarus, the Republic of Poland and Ukraine conducted a parallel audit “Protection of the Bug river drainage basin waters against pollution”. The audit was conducted based on cooperation agreements signed  among the three participating SAIs.

Before audit commencement, in February 2006, SAI – audit members agreed and signed “Joint position on the scope of parallel audit regarding protection of the Bug river drainage basin waters from pollution” and methodology (goal, scope, audit criteria, procedures, etc).

The parallel audit objective was to analyze and assess:

− The international cooperation as regards pollution protection of cross-border drainage basin waters of the Bug river, implementation of assumptions and leading recommendations of the pilot project regarding the implementation and assessment the pollution of cross-border drainage basin waters of the Bug river, in accordance with the provisions of Convention of the Protection and Use of Transboundary Watercourses and International Lakes,

− Investment activities undertaken in order to improve the purity of the Bug river drainage basin waters as well as effectiveness of utilization of financial funds allocated for such activities.

The audit covered the period of 2003 – 2005 and 2006.

Source: https://rp.gov.ua/upload-files/IntCooperation/IntAudits/31-12-2008%2010-00-00/Zvit_Protection_Bug.pdf

JOINT REPORT ON THE RESULTS OF INTERNATIONAL COORDINATED AUDIT ON PROTECTION OF THE BUG RIVER CATCHMENT AREA FROM POLLUTION (FOLLOW-UP AUDIT)

Report ID: 270

In 2006, the Supreme Audit Institutions  of the Republic of Belarus, Republic of Poland and Ukraine conducted international coordinated audit on protection of the Bug River catchment area from pollution in 2006 (in hydrography of Belarus and Ukraine Bug River is called Western Bug River).

Given the importance and urgency of the issue of purity of the Bug River basin waters for people, living on its territory, as well as the necessity to implement the EU Water Framework Directive requirements, the SAIs of Poland and Ukraine in 2014 initiated an international coordinated audit on Protection of the Bug River Catchment Area from Pollution (follow-up audit), subsequently supported by the SAI of Belarus.

To carry out this audit in 2014 the participants agreed on a Common Position on co-operation for coordinated parallel audit , which defined the purpose, object and general matters of the audit, its scope and limitations, methodology, forms as well as cooperation and coordination procedures.

The purpose of the international coordinated follow-up audit was to assess the implementation of the SAIs’ recommendations, which were provided after previous audit, completed in 2006. Also it was supposed to analyze the activities of the responsible authorities of Belarus, Poland and Ukraine on addressing the issues, raised by the previous audit, namely:

Source: https://rp.gov.ua/IntCooperation/IntAudits/?id=58

Joint Report on the Results of the Parallel Audit of Implementation of the Agreement on Transboundary Water Issues Signed by the Government of the Slovak Republic and the Government of Ukraine

Report ID: 272

The SAIs of the Slovak Republic and Ukraine carried out the Parallel Audit of Implementation of the Agreement on Transboundary Water Issues signed by the Government of the Slovak Republic and the
Government of Ukraine.

The purpose of the audit was to verify and assess:

- implementation of the Agreement on Transboundary Water Issues signed by the Governments of the Slovak Republic and Ukraine;
- adherence to the Convention on the Protection and Use of Transboundary Watercourses and International Lakes.

The Joint Report includes the summary of the findings made on the Slovak and Ukrainian sides, as well as joint conclusions and recommendations concerning the issues of the water management development in the area of Slovak-Ukrainian transboundary waters.

Source: https://rp.gov.ua/upload-files/IntCooperation/IntAudits/31-12-2007%2009-00-00/Zvit_water.pdf

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/