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The Annual Municipal Accounts as a basis for comparing municipalities - are the cost indicator reliable?
Municipal accounting: more standardized or more controlled Municipalities report among others, their costs, which cannot be directly attributed to any specific activity, product, or service. Standardized taxonomies exist, but they are not applied uniformly. Swedish NAO traces ramifications: lower ability to compare municipalities' data and need of more central level control.
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Municipal accounting: more standardized or more controlled Municipalities report among others, their costs, which cannot be directly attributed to any specific activity, product, or service. Standardized taxonomies exist, but they are not applied uniformly. Swedish NAO traces ramifications: lower ability to compare municipalities' data and need of more central level control.
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Swedish National Audit Office
, issued in 2018
Risk cases: 3
Performance measurement by regulators
Performance measurement for regulators Primary adressees of this good practice guide - by the British NAO - are regulators, the public institutions established for making sure that an industry or system works legally and fairly. But we are sure that many more can find this guidance useful - including auditors. NAO presents a comprehensible framework for performance measurement and hints how to focus on influence that regulators can use.
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Performance measurement for regulators Primary adressees of this good practice guide - by the British NAO - are regulators, the public institutions established for making sure that an industry or system works legally and fairly. But we are sure that many more can find this guidance useful - including auditors. NAO presents a comprehensible framework for performance measurement and hints how to focus on influence that regulators can use.
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National Audit Office
, issued in 2016
Risk cases: 2
The internal audit function in the State Owned Enterprises
Internal audit - sometimes too narrow and dependent Performance audit by the SAI Portugal in state-owned companies reveals some weaknesses of the internal audit function. Special attention should be paid to scope, independence and quality assessment.
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Internal audit - sometimes too narrow and dependent Performance audit by the SAI Portugal in state-owned companies reveals some weaknesses of the internal audit function. Special attention should be paid to scope, independence and quality assessment.
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TRIBUNAL DE CONTAS DE PORTUGAL
, issued in 2011
Risk cases: 3
Preparations and realization of the State A-levels
The aim of the audit was to scrutinise the utilisation of the state budget and EU budget funds that had been spent on preparing and implementing the State A-levels examinations. The auditing ... operation was performed from May to November 2011. The audited period extended from January 1, 2005, to June 30, 2011; where relevant, the data from the previous period and the period until the end ... of the auditing operation were also scrutinized. Among the audited bodies were the Ministry of Education, the Education Result Survey Centre, and the National Institute for Further Education. The auditing operation ... ... Begin with good strategy ... Analyzing problems of state examinations system, Czech Republic SAI found that commonplace strategy effected in shortsighted planning, poor procurement and disadvantageous contracting.
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The aim of the audit was to scrutinise the utilisation of the state budget and EU budget funds that had been spent on preparing and implementing the State A-levels examinations. The auditing ... operation was performed from May to November 2011. The audited period extended from January 1, 2005, to June 30, 2011; where relevant, the data from the previous period and the period until the end ... of the auditing operation were also scrutinized. Among the audited bodies were the Ministry of Education, the Education Result Survey Centre, and the National Institute for Further Education. The auditing operation ... ... Begin with good strategy ... Analyzing problems of state examinations system, Czech Republic SAI found that commonplace strategy effected in shortsighted planning, poor procurement and disadvantageous contracting.
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Supreme Audit Office of Czech Republic
, issued in 2011
Risk cases: 4
Good Practice in Annual Reports 2016-17
Reporting: a real skill The Building Public Trust Awards, sponsored by PwC, have been running for 15 years and the British NAO co-sponsors the public sector award. The Good Practices in annual reports 2016-2017 present eye-opening examples of how to make complex reports easily understandable and how to clearly outline goals and achievement of them.
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Reporting: a real skill The Building Public Trust Awards, sponsored by PwC, have been running for 15 years and the British NAO co-sponsors the public sector award. The Good Practices in annual reports 2016-2017 present eye-opening examples of how to make complex reports easily understandable and how to clearly outline goals and achievement of them.
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National Audit Office
, issued in 2018
Risk cases: 4
Open Data Trend Report 2015
How to activate the open data policy The Dutch SAI looks for ways to improve open data practice in the Netherlands. They point at experience of two leading countries: UK and US, and advise to: prepare a concrete action plan, to increase number of mandatory published data, to develop government-wide data inventory and to put open data to work.
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How to activate the open data policy The Dutch SAI looks for ways to improve open data practice in the Netherlands. They point at experience of two leading countries: UK and US, and advise to: prepare a concrete action plan, to increase number of mandatory published data, to develop government-wide data inventory and to put open data to work.
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Netherlands Court of Audits
, issued in 2015
Risk cases: 4
Coordinated Audit on Information Technology Governance
IT governance needs awareness and SAIs' support The OLACEFS auditors found that the greatest challenge for the SAIs is to raise the awareness of the audit institutions about the importance of IT governance and the benefits that could be obtained by improving its degree of maturity. The audit was conducted by 11 SAIs and coordinated by TCU of Brasil. They concluded: 'It is important, even urgent, to invest resources to implement or enhance: the IT committees; the IT planning process; strategic IT planning; monitoring the IT contracting process; the business continuity plan; the designation of a responsible person or unit to manage security information; a risk management process; an asset inventory process; an information security committee; and a policy for access control.'
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IT governance needs awareness and SAIs' support The OLACEFS auditors found that the greatest challenge for the SAIs is to raise the awareness of the audit institutions about the importance of IT governance and the benefits that could be obtained by improving its degree of maturity. The audit was conducted by 11 SAIs and coordinated by TCU of Brasil. They concluded: 'It is important, even urgent, to invest resources to implement or enhance: the IT committees; the IT planning process; strategic IT planning; monitoring the IT contracting process; the business continuity plan; the designation of a responsible person or unit to manage security information; a risk management process; an asset inventory process; an information security committee; and a policy for access control.'
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Risk cases: 5
Whether Disclosure of the Public Sector Data Is Ensured
Strategy more important than declarations Why open data are so dificult to become reality? Lithuania possesses the elements required to disclose data but lacks a strategic approach. The report by SAI Lithuania reviews all critical elements of this problem. Most of them look like a pattern reproduced by other countries. And one important thing: the SAI Lithuania opened their own data - exactly on the day of publication of the audit report!
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Strategy more important than declarations Why open data are so dificult to become reality? Lithuania possesses the elements required to disclose data but lacks a strategic approach. The report by SAI Lithuania reviews all critical elements of this problem. Most of them look like a pattern reproduced by other countries. And one important thing: the SAI Lithuania opened their own data - exactly on the day of publication of the audit report!
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National Audit Office of the Republic of Lithuania
, issued in 2016
Risk cases: 9
Insufficient monitoring of consultancy work in large-scale IT projects
Insufficient monitoring of consultancy work in large-scale IT projects The German Federal Ministry of the Interior did not sufficiently plan, monitor and control consultancy work in two large-scale IT projects, not being thus able to evaluate the amount of work done and pay accordingly. It was recommended by SAI the establishment of a quality management system and its application mandatory for large-scale IT projects
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Insufficient monitoring of consultancy work in large-scale IT projects The German Federal Ministry of the Interior did not sufficiently plan, monitor and control consultancy work in two large-scale IT projects, not being thus able to evaluate the amount of work done and pay accordingly. It was recommended by SAI the establishment of a quality management system and its application mandatory for large-scale IT projects
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Bundesrechnungshof
, issued in 2017
Risk cases: 1
Does the Public Investment in Internet Access Reach the Population?
Middle mile network is not enough Latvia is known for its high-speed Internet provided to individuaals and business. Auditors verified results of the Government's effort to strengthen national infrastructure in this regard. They ponted at issues in: planning, risk analysis, information flow, quality and impact.
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Middle mile network is not enough Latvia is known for its high-speed Internet provided to individuaals and business. Auditors verified results of the Government's effort to strengthen national infrastructure in this regard. They ponted at issues in: planning, risk analysis, information flow, quality and impact.
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State Audit Office of the Republic of Latvia
, issued in 2020
Risk cases: 6