Public Procurement in Western Balkans Synthesis Report on the Parallel Performance Audit

Report ID: 392

The Joint Working Group on Audit Activities (JWGAA) was established in 2002 with a mandate to contribute to maintaining the working links and cooperation between the SAIs in the Contact Committee and the Presidents’ Network (candidate and potential candidate countries). The main goal of the group’s activities is to facilitate cooperation between the current and future member SAIs, to provide support and to help exchange experience in the process of institutional development, transition and negotiation on EU accession Chapter 32 (the ability to assume the obligations of membership in the area of financial control).

The Parallel Performance Audit (PPA) project under the umbrella of the JWGAA was initiated in 2014 (as PPA 1), when the member SAIs received training and coaching on performance audit practice. Based on experiences from this pilot project, a PPA 2 project was launched in 2016, to conduct a PPA of Public Procurement, an area generally susceptible to fraud and corruption, and as such, it is often the focus of attention from the general public.

From April 2016 to September 2017, the SAIs of Albania, Bosnia & Herzegovina, the former Yugoslav Republic of Macedonia, Kosovo*, Montenegro and Serbia, supported by the ECA and the Swedish National Audit Office (SNAO), which co-chairs the JWGAA, conducted a parallel audit aimed to identify system problems related to public procurement, and suggesting possible ways in which these problems can be tackled by their respective governments.

The audit environment of the six SAIs is characterized by a common historical heritage and a similar bureaucratic culture, a transition process, and ongoing reforms on the way to EU integration. The report presents a synthesis of general findings and conclusions from the parallel audit as well as how this cooperation process was developed.

Source: http://www.dri.co.me/1/doc/Synthesis%20Report%20on%20the%20parallel%20performance%20audit%20of%20public%20procurament%20in%20Western%20Balkans.pdf

GOVERNMENT PREPAREDNESS TO IMPLEMENT THE SUSTAINABLE DEVELOPMENT GOALS (SDGs)

Report ID: 425

In 2018, the Algerian Court of Accounts has reviewed the preparedness of the Algerian government to implement the SDGs, to determine whether the government has made the necessary arrangements to implement the 2030 Agenda.

The review was conducted in compliance with the legal and regulatory provisions applicable to the functioning of the Court of Accounts and in accordance with the methodology for reviewing the preparedness of governments to implement SGDs, consisting of seven steps. The operation involved 12 ministries including the Ministry of Foreign Affairs, Interior, Water Resources, Finance, in addition to some national bodies such as the National Economic and Social Council, the National Office of Statistics and the Algerian Space Agency.

Performance Audit Report on the Preparedness for Implementation of Sustainable Development Goals (SDGs)

Report ID: 428

The RAA reviewed the SDGs preparedness activities from the adoption of 2030 Agenda by the UN on 25 September 2015 to 31 March 2018. The RAA conducted the audit from 15 January 2018 to 31 March 2018.The audit team visited and interviewed the relevant officials from the agencies involved in the SDGs, including GNHC, National Statistical Bureau (NSB), Ministry of Foreign Affairs (MoFA), Department of National Budget (DNB), UN Agencies, and Civil Society Organizations (CSOs) in Thimphu.

The RAA adopted system-based and result-oriented approach. The audit assessed the institutional framework, coordination mechanism and information system of the SDGs in Bhutan. The audit also evaluated the initiatives and progressive developments related to SDGs. For this audit, the team has considered whole of government approach (WoA), to determine the baseline conditions which allow for collaboration across and between departments, through institutional arrangements so that the system is rendered inclusive, holistic and coordinated for ensuring effective implementation of SDGs.

Performance Audit of Preparedness for Implementation of Sustainable Development Goals

Report ID: 435

The audit team assessed the level of preparedness of the whole of the government for implementation of Agenda 2030 in the Slovak Republic by analyzing its performance and activities since September 2015. 

A whole government approach requires all ministries and government institutions to work in combination to achieve results that they cannot achieve when acting in isolation. The audit is a combination of system and result oriented approach. The audit evaluated the activities (and outcome of activities) of the respective departments at the audited entities, government council and working groups.

Performance Audit of Preparedness for Implementation of Sustainable Development Goals - Philippines

Report ID: 436

The audit covers the review of initiatives for the preparation of the Philippine Government to implement the 2030 Agenda and the SDGs from October 2015 to March 2018. A system-oriented approach or the examination of the proper functioning of management systems is adopted in combination with the result-oriented approach or assessment whether outcome or output objectives have been achieved as intended or programs and services are operating as intended. As SDGs are integrated and indivisible, their implementation requires a whole of government (WoG) approach. The WoG approach is characterized by outcomes-focused, boundary spanning, enabling and strengthening prevention. It seeks to enable government’s departments and agencies to achieve outcomes that cannot be achieved by working in isolation and to optimize these outcomes by using all the resources at the disposal of the government. Policy implementation goes beyond the remit of a single department or agency, thus, interventions cross agency lines to secure outcome from programs. Its approach to policy is seen as enabling government to address complex policy challenges, use knowledge and expertise within and outside government more effectively, and integrate levels of government in support of more efficient and effective service delivery.