EUROSAI Training Event - Better Auditing of Public Aids and Subsidies
THE VI EUROSAI TRAINING EVENT
PRAGUE, 6 - 8 November 2006
Better Auditing of Public Aids and Subsidies
The EUROSAI Seminar on Better Auditing of Public Aids and Subsidies was held in Prague on 6-8 November 2006, hosted and organised by the Supreme Audit Office in cooperation with the EUROSAI Training Committee as its 6th training event.
The Seminar had a format of plenary keynote speeches during the mornings together with a choice of more interactive discussion groups in the afternoons. It provided opportunities for a detailed discussion, learning and exchange of experience. This allowed participants to hear about recent developments and issues first hand and be informed about actual audits carried out in the areas concerned and the audit issues addressed.
The following topics were covered in the plenary and discussion groups:
- Auditing of State Aids and Subsidies
- EU Funds Audit
- Recent Developments and Audit Issues for Public Private Partnership.
The SAO and SIGMA have prepared a detailed questionnaire, whose aim was to collect information on the topics of the Seminar as well as to allow a current assessment of the situation regarding audit in the area. The questionnaire was available directly on the SAO web page. All EUROSAI countries have been invited to participate and fill in the questionnaire, nineteen in total have provided answers. The SAO team wish to thank these SAIs for their participation and contribution. Results of the questionnaire are available here.
The complete seminar documentation may be downloaded here:
General issues
Topic 1 - Auditing of State Aids and Subsidies
Plenary session
- Auditing Transfer Payment Programmes and notes
by Ronnie Campbell (SAI Canada) - Czech Experiences and Views
by Vaclav Perich (SAI Czech Republic)
Discussion group presentations
- Audit of funds spent on cleaning-up flood damages
by Vladimir Sloup (SAI Czech Republic) - Audit of state budget finances spent on the provision of investment incentives and investment aid
by Vladimir Ruta (SAI Czech Republic) - System of Tax Subsidies and related case studies and handout
by Jan Eickenboom and Dirk Ehlscheid (SAI Germany) - The Audit of Subsidies by the Court of Audit, Spain
by Carmen de Vicente (SAI Spain) - Report from Discussion Group and
notes
by Hana Hyksova (SAI Czech Republic)
Supporting materials
- The EU State Aid Action Plan
provided by Vaclav Perich (SAI Czech Republic) - The EU Lisbon Strategy
provided by Vaclav Perich (SAI Czech Republic) - Press Releases from Auditing Operations of the Czech SAI
recommended by Vaclav Perich (SAI Czech Republic) - State Aid Weekly E-news of the European Commission
recommended by Vaclav Perich (SAI Czech Republic)
Topic 2 - EU Funds Audit
Plenary session
- Developments in EU Funds Audit
by Jean Francois Bernicot (European Court of Auditors) - Recent Developments in Structural Funds
by Gabriele Cipriani (European Court of Auditors) - Auditing EU Funds - National SAI Experiences
by Jan van den Bos (SAI Netherlands)
Discussion group presentations
- Recent Developments in EU Agricultural Funds: Audit of the Single Payments Scheme (Systems Audit) and handout version
by Leon Kirsch (European Court of Auditors) - Polish SAI (NIK) experience in the field of EU funds
by Piotr Szpakowski (SAI Poland) - A New Audit Approach
by Henrik Weber-Nissen (SAI Denmark) - Report from Discussion Group
by Jan Topka (SAI Czech Republic)
Supporting materials
- Council Decision on Community Strategic Guidelines on Cohesion
provided by Gabriele Cipriani (ECA) - Opinion No 2/2005 of the European Court of Auditors
provided by Gabriele Cipriani (ECA) - Council Regulation (EC) No 1083/2006
provided by Gabriele Cipriani (ECA) - Corrigendum to the Council Regulation (EC) No 1083/2006
provided by Gabriele Cipriani (ECA) - EU Trend Report 2006
provided by Jan van den Bos (SAI Netherlands) - Information on Polish SAI (NIK) Audits on EU Funds
provided by Piotr Szpakowski (SAI Poland) - Summary of the results of the audit “Functioning of the internal financial control system
of the Structural Funds”
provided by Piotr Szpakowski (SAI Poland) - Summary of the results of the audit “Use of the Structural Funds
within the Integrated Regional Development Operational Programme"
provided by Piotr Szpakowski (SAI Poland) - Summary of the results of the audit of the use of financial assistance within the programme PHARE 2001
provided by Piotr Szpakowski (SAI Poland) - Workshop on the Auditing EU Structural and Cohesion Funds in Budapest,
Hungary, 2005 - Summary Report
provided by Nick Treen (SIGMA) - Workshop on The Audit of EU Agricultural Funds in Mamaia, Romania, 2005 - Summary Report
provided by Nick Treen (SIGMA)
Topic 3 - Recent Developments and Audit Issues for Public Private Partnership
Plenary session
- The Czech PPP Programme: Building Institutional Capacity & Creating The Appropriate Framework
by Libor Cupal (PPP Centrum Czech Republic) - Recent Developments in Auditing Public Private Partnerships
by Richard Wade (SAI United Kingdom)
Discussion group presentations
- French Accounting Chambers and Water Provision Management Audits
by Jean Francois Forestier (SAI France - Alsace Accounting Chamber) - Auditing Public Private Partnership
by Harry Kramer (SAI Netherlands) - Hungarian audit experiences related to projects implemented with the co-operation of the private sector
by Gusztav Bager (SAI Hungary) - Report from Discussion Group
by Radek Majer (SAI Czech Republic)
Supporting materials
- A Framework for Evaluating the Implementation of Private Finance Initiative projects: Volume 1
provided by Richard Wade (SAI United Kingdom) - A Framework for Evaluating the Implementation of Private Finance Initiative projects: Volume 2
provided by Richard Wade (SAI United Kingdom)
Questionnaire by SAO and SIGMA
- The Questionnaire
- Results of the Questionnaire
provided by Vaclav Perich (SAI Czech Republic)