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/

Report on the Results of the Parallel Audit of the Administration of Value Added Tax in the Czech Republic and in the Federal Republic of Germany

Report ID: 275

Based on an agreement between the SAIs of Czech Republic and Germany, both SAIs conducted a parallel audit on the administration of value added tax (VAT). Besides the main point – exchange of information based on the Council Regulation (EC) No 1798/2003 and the Commission Regulation (EC) No 1925/2004 – the audit covered other topics as for instance the registration of taxpayers,

VAT returns and recapitulative statements that are closely linked with it. Additionally, the legal situation in terms of international bus transportation of passengers and the comparison of certain statistical data were part of the audit.

In Czech Republic, the objective of the audit was to review the procedure used by financial authorities in administrating value added tax following integration of the Czech Republic into the common internal market of the European Community (hereinafter “EC”), connected with free movement of goods and services, and to review the use of the VIES1, particularly monitoring the exercise of the right to exempt intra- Community deliveries from value added tax.

In Germany, the objective of the audit was to review the system of intra- Community VAT control with a special focus on administrative cooperation in the field of VAT according to the above mentioned regulations. As a result of this, weaknesses should be reported and recommendations be developed to address the problems stated.

Source: https://www.nku.cz/en/audit/coordinated-audits/

Strengthening Procurement Audit Practices & Compliance in the Caribbean - Compendium Report of Collaborative Procurement Audits Undertaken in Select Caribbean Countries

Report ID: 279

With the joint support of the World Bank and the Inter-American Development Bank (IDB), CAROSAI launched an initiative for collaborative audits on procurement. The SAIs of  Bahamas, Guyana, Suriname, Barbados, Montserrat, St Kitts, Curacao and Belize conducted the collaborative audit in their respective countries. The audits were conducted simultaneously as part of a knowledge-sharing approach in reviewing procurement activities. The purpose of these audits was to assess the general adequacy of procurement practices across the region.

The report aims to share audit methodologies and approaches as well as  to serve as a tool for knowledge-sharing and a baseline for procurement audit in the Caribbean providing insights on government’s engagement and compliance with procurement rules and recommendations for enhanced procurement practices.

Source: carosai.org/strengthening-procurement-audit-practices-compliance-in-the-caribbean-compendium-report-of-collaborative-procurement-audits-undertaken-in-select-caribbean-countries/

Report on the Coordinated Audit carried out by NKÚ and BRH on VAT under the mini one-stop shop scheme

Report ID: 283

For many years already, the Supreme Audit Institutions (SAIs) of the Czech Republic  and the Federal Republic of Germany have successfully cooperated in the field of VAT and have also carried out two coordinated audits.

The two SAIs decided to address the topic of e-commerce and VAT for the first time,
 taking up current economic developments and carried out a cooperative audit.

The audit subject was the taxation of digital services supplied by EU companies to private
consumers in the European Union. The audit covered the period from 1 January 2015 to 30 June 2017.

The audit objective was to study
• how the tax authorities of the two countries have complied with their EU obligation to
implement MOSS;
• emerging difficulties in implementation; and
• the extent to which the MOSS system is suitable for ensuring VAT revenue collection.
Both SAIs summarised their findings in national reports and jointly drafted the jpint report on that basis.

SOURCE: https://www.nku.cz/assets/publications-documents/other-publications/joint-report-vat-under-moss-scheme-2019-en.pdf

Cooperation between the Republic of Slovenia and the Russian Federation in the field of culture, science and education

Report ID: 287

In order to evaluate the effectiveness of their Governments in meeting the objectives set in the Agreements in the Field of Culture, Science and Education, in the period from 1 January 2010 to 31 December 2019, the Court of Audit of Slovenia and the Accounts Chamber of the Russian Federation, conducted a parallel audit.

The audit objective was to express an opinion on the effectiveness of the auditees, namely the Government, the Ministry of Foreign Affairs, the Ministry of Culture and the Ministry of Education, Science and Sport, in meeting the objectives set in the Agreement on cooperation and the Agreement on centres (audit field). In order to be able to express the opinion, the key audit question was posed, whether the objectives set in the Agreement on cooperation and the Agreement on centres were met. The answer to the key audit question was given by answering the following sub-questions: ·

• Was planning and monitoring of cooperation in the field of culture, science and education appropriate?
• Were objectives set in Agreements and defined in programmes pertaining to the field of culture met?
• Were objectives set in Agreements and defined in programmes pertaining to the field of science and education met.

Source: http://www.rs-rs.si/en/audits-auditing/audit-archive/audit/cooperation-between-the-republic-of-slovenia-and-the-russian-federation-in-the-field-of-culture-sci/