Synthesis Report on the coordinated audit on Joint Assistance to Support Projects in European Regions (JASPERS)

Report ID: 265

About Jaspers In 2005, the European Commission decided to engage in a new initiative together with the European Investment Bank (EIB), known as ‘Joint Assistance to Support Projects in European Regions’ (JASPERS), to provide the Member States that joined the EU in 2004 or later with independent technical advice.

The aim of the JASPERS initiative was to help the Member States, free of charge, to prepare high-quality proposals for large investment projects for funding through the EU’s Cohesion and European Regional Development Funds.

In march 2016, the SAIs of Croatia, the Supreme Audit Office of Poland as well as the European Court of Auditors (ECA)  agreed to carry out a coordinated audit. It was a performance audit of the effectiveness of the JASPERS initiative in the field of shared management in Structural/Cohesion funds.

The audits covered the period from when JASPERS began operations in 2006 until the end of 2016. Within the respective audit mandates of the three SAIs, the main audit topics and audit criteria were established in a coordinated way between the three audit teams. 

Source: http://www.revizija.hr/datastore/filestore/82/SYNTHESIS_REPORT_ON_THE_COORDINATED_AUDIT_ON_JOINT_ASSISTANCE_TO_SUPPORT_PROJECTS_IN_EUROPEAN_REGIONS_JASPERS.pdf

Perspectives on climate change in Canada – A collaborative report from Auditors General

Report ID: 291

To assess climate change action in Canada, provincial auditors general partnered with the federal Commissioner of the Environment and Sustainable Development and the Office of the Auditor General of Canada, which carried out audit work for the three territories in its role as independent auditor for Canada’s northern legislatures.

The overall objective of this collaborative project was to assess whether the federal, provincial, and territorial governments had met their commitments to reducing greenhouse gas emissions and adapting to climate change. Although each audit office performed its work independently, the offices worked together to develop a set of common questions related to climate change action to be included in the auditors’ individual reports. he coordination of this work was done through the Office of the Auditor General of Canada by the Commissioner of the Environment and Sustainable Development. This is the first time that so many legislative audit offices in Canada coordinated their work in this way.

The report summarizes audit findings from the reports presented by the provincial audit offices and the Office of the Auditor General of Canada to the provincial, territorial, and federal legislatures. The reports of the participating audit offices were completed between November 2016 and March 2018.

In the planning of the audits, among others, the following model of cooperative audits were considered:

• The International Organisation of Supreme Audit Institutions (INTOSAI) Working Group on Environmental Auditing (WGEA) Coordinated Audit on Climate Change 2010.
• The INTOSAI WGEA document Cooperation Between Supreme Audit Institutions: Tips and Examples for Cooperative Audits, 2007

Source:https://www.oag-bvg.gc.ca/internet/English/parl_otp_201803_e_42883.html

SAI Canada - Perspectives sur le changement climatique au Canada - Un rapport conjoint des vérificateurs généraux

Report ID: 293

Pour évaluer les mesures de lutte contre le changement climatique au Canada, les vérificateurs généraux provinciaux se sont associés au commissaire fédéral à l'environnement et au développement durable et au Bureau du vérificateur général du Canada, qui a effectué des travaux de vérification pour les trois territoires en sa qualité de vérificateur indépendant des assemblées législatives du Nord du Canada.

L'objectif général de ce projet de collaboration était d'évaluer si les gouvernements fédéral, provinciaux et territoriaux avaient respecté leurs engagements en matière de réduction des émissions de gaz à effet de serre et d'adaptation au changement climatique. Bien que chaque bureau de vérification ait effectué son travail de manière indépendante, les bureaux ont collaboré pour élaborer un ensemble de questions communes liées à l'action contre le changement climatique à inclure dans les rapports individuels des vérificateurs. a coordination de ce travail a été assurée par le commissaire à l'environnement et au développement durable par l'intermédiaire du Bureau du vérificateur général du Canada. C'est la première fois qu'autant de bureaux de vérification législative au Canada coordonnent leur travail de cette manière.

Le rapport résume les conclusions des rapports présentés par les bureaux de vérification provinciaux et le Bureau du vérificateur général du Canada aux assemblées législatives provinciales, territoriales et fédérales. Les rapports des bureaux de vérification participants ont été achevés entre novembre 2016 et mars 2018.

Lors de la planification des audits, entre autres, le modèle suivant d'audits coopératifs a été pris en compte :

- Le groupe de travail de l'Organisation internationale des institutions supérieures de contrôle des finances publiques (INTOSAI) sur la vérification environnementale (WGEA) a coordonné l'audit sur le changement climatique 2010.

- Le document du GTVE de l'INTOSAI intitulé Coopération entre les institutions supérieures de contrôle : Tips and Examples for Cooperative Audits, 2007.

SOURCE: https://www.oag-bvg.gc.ca/internet/Francais/parl_otp_201803_f_42883.html

Executive Summary of the Coordinated Audit Sustainable Development Goals

Report ID: 310

Under the framework of the Special Technical Commission on the Environment (COMTEMA) of OLACFES, a coordinated audit on the Preparedness of Latin American Governments to Implement the Sustainable Development Goals, with a focus on target 2.4, on sustainable food production systems took place in OLACEFS.

The SAIs of Argentina, Brazil (coordinating SAI), Chile, Costa Rica, Ecuador, Guatemala, Mexico, Paraguay, Peru, the Dominican Republic and Venezuela, as well as the audit institution of Buenos Aires Province  participated in the audit and was supported by German Cooperation through the Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) GmbH.

The main objective of the audit was to assess the readiness of the national governments of the participating SAIs to implement target 2.4 Sustainability of food production, under an integrated government centre approach.

Furthermore, the readiness of the sectoral bodies involved with the issue of sustainability in food production for the implementation of Target 2.4, which deals with this issue, was assessed.

Spurce: https://www.olacefs.com/wp-content/uploads/2018/09/Executive-Summary-Latin-America-SDG-Audit-web.pdf

The executive summaryis available in spanish too in this catalogue: https://intosai-cooperativeaudits.org/catalog/report/auditora-coordinada-sobre-la-preparacin-de-los-gobiernos-latinoamericanos-para-la-implementacin-de-los-objetivos-de-desarrollo-sostenible

COORDINATED AUDIT ON THE PRISON SYSTEM IN BRAZIL - PHASE 2.

Report ID: 387

In view of the difficulties that many audit courts would have in maintaining an audit team focused exclusively on auditing prisons that started in 2017, for two years; it was decided to resize the work to address it entirely in two stages. (The Stage 1 report is available at: https://intosai-cooperativeaudits.org/catalog/report/coordinated-audit-of-the-brazilian-penitentiary-system-2017).

In the first stage, the topics 'electronic system for monitoring the execution of sentences', 'allocation of prisoners' and 'monthly prisoner cost' were addressed. In the second stage it was decided to deepen the analysis of mandatory fund-by-fund transfers, the governance of the prison system (integration and coordination) and the implementation of electronic monitoring systems.

The questions addressed in this second phase of the audit were:

1) Is the control exercised over the resources of the National Penitentiary Fund (Funpen) transferred to the State and Federal District funds in compliance with the requirements established by Complementary Law 79/1994 and by the rules issued by the National Penitentiary Department?

2) Is the technological resource of the electronic monitoring solution adequately implemented and available in the states and the Federal District?

3) Does the governance structure of the public policy of the penitentiary system adhere to the "coordination" and "institutionalisation" components?

4) Does the audit of the penitentiary system carried out by the criminal enforcement bodies comply with the objectives established by the Criminal Enforcement Law?

The participants in the coordinated audit were 22 courts of accounts, namely: Court of Accounts of the Federal District, the Municipalities of the State of Pará, State of Bahia, States of Acre, Alagoas, Amazonas, Amapá, Bahia, Maranhão, Minas Gerais, Mato Grosso, Mato Grosso do Sul, Pará, Paraíba, Piauí, Paraná, Rio Grande do Norte, Rio Grande do Sul, Rondônia, Roraima, Sergipe, and Tocantins.

Source: https://tcu.jusbrasil.com.br/jurisprudencia/574057393/relatorio-de-auditoria-ra-ra-2609620170 ,https://legis.senado.leg.br/sdleg-getter/documento?dm=7733520&disposition=inline