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Participation in parallel audits

The State Audit Office is actively participating in different international audit projects, including conduction of parallel audits in cooperation with other Supreme Audit Institutions (SAIs).

 

2018

The cooperative audit on Energy Efficiency in Public Sector Buildings (co-led by SAIs of Latvia, Estonia and Lithuania, other participants Belgium, Bulgaria, Hungary, Portugal and the Slovak Republic)

2017

The parallel audit of the Network on Fiscal Policy Audit “Underlying Risks to Sustainable Public Finances” (carried out by the SAIs of Finland, Latvia, the Netherlands, Portugal, the Slovak Republic and Sweden)

The objective of the parallel audit is to draw attention to risks to sustainable public finances and to audit how governments deal with such issues within three similar processes involving recommendations from international organizations.

2016

The parallel regulatory and performance audit on “The contribution of the Structural Funds to the Europe 2020 strategy in the areas of education and/or employment” (carried out by the SAIs of the Czech Republic, Denmark, Finland, Germany, Italy, Latvia, Malta, the Netherlands, Poland, Portugal, and the Slovak Republic)

The objective of the parallel audit is to assess if the European Social Funs (ESF) and the European Regional Development Fund (ERDF) interventions in the area of education during the programming period 2014– 2020 are designed and implemented to effectively contribute to the Europe 2020 strategy in the area of education. In general, the work performed by the Ministry of Education and Science of Latvia in preparing the 8th priority axis “Education, Skills and Lifelong Learning” of the Operational Programme “Growth and Employment” has been sufficient, yet the separate cases fail to provide the detailed assessment of problems and needs, no detailed calculation for the financing amount is specified, as well as no detailed justification for the determination of indicators is provided for certain indicators.

Report to the Contact Committee of the heads of the Supreme Audit Institutions of the Member States of the European Union and the European Court of Auditors on the parallel audit on Contribution of the Structural Funds to the Europe 2020 Strategy in the areas of Employment and/or Education

2015

The parallel regulatory audit on the “Efficiency of the process of issuing of biometric passports and supporting information systems” (carried out by the SAIs of Belgium, Latvia, Lithuania, Norway, Poland and Switzerland)

The objective of the audit is to assess the management of issuing biometric passports and the efficiency of their supporting systems in comparison to the results obtained from other participating SAIs, to assess if the procedures for issue of passports comply with the laws and regulations, to assess achievement of the targets set out in the project of the European Regional Development Fund, to assess the management of security of stored biometric data in the Office of Citizenship and Migration Affairs, as well as IS management efficiency regarding the processing and storage of biometric passport data.

Parallel Audit on Biometric Passports – Overall Results

2014

The parallel regulatory audit on “Analysis (of types) of errors in EU and National public procurement within the Structural Funds programmes” (by the SAIs of the Czech Republic, Germany, Italy, Latvia, Malta, the Netherlands, Poland, Portugal and the Slovak Republic)

The objective of the audit is to assess public procurement errors within projects financed by the EU Structural Funds, as detected during the time period 2010–2013. The parallel audit was headed by representatives of SAIs of the Netherlands and the Federal Republic of Germany. The Working Group consisted of eleven SAIs, including Latvia.

The audit assessed public procurement compliance with rules, project implementation risks through financial corrections, application of the EU public procurement rules, supervision over public procurement procedures organized within projects of the EU Structural Funds, as well as detection and elimination of public procurement errors.

Report to the Contact Committee of the heads of the Supreme Audit Institutions of the Member States of the European Union and the European Court of Auditors on the parallel audit of Analysis of (types) of errors in EU and national public procurement within the Structural Funds programmes.

2013

The parallel compliance audit on “Regulatory compliance of actions of institutions involved in provision of international road transportation services and on evaluation of implementation of agreement concluded between the Republic of Latvian and the Russian Federation on international traffic of road vehicles” (carried out by the SAIs of Latvia and Russia)

The objective of the audit is to obtain assurance if institutions involved in provision of international road transportation services:

  • implement national policy in the area of road transportation control that ensure the safety of road users and road maintenance and contribute to harmonious development of road transportation sector;
  • contribute to development of international road transportation market, as well as increased effectiveness in the area of car traffic;
  • have already taken the necessary actions regarding harmonization of legislation of international road transportation area;
  • in accordance with the regulatory enactments take appropriate actions regarding licensing of road transportation operators, providing access to international road transportation market and controlling of international road transportation.

2012

The cooperative audit on EU Emissions Trading System (carried out the SAIs of Denmark, Finland, Latvia, Lithuania, Norway, Poland and Sweden)

The objective of the cooperative audit is to ensure if the administration of greenhouse gas emission allowances is implemented in accordance with legal requirements, as well as if the European Union emission trading system in Latvia is implemented in a manner that encouraged the efforts of enterprises to reduce emissions with minimal effect on their economic growth.

Joint report “Emissions trading to limit climate change: Does it work?”

2011

The parallel audit on Social protections for military pensioners of the Russian Federation residing on the territory of the Republic of Latvia and their family members and on the Status of Latvian gravesites (carried out by the SAIs of Latvia and Russia)

The objective of the parallel legality audit is to determine if the responsible authorities of the Republic of Latvia and the Russian Federation have ensured the fulfillment of the obligations arising from the Agreement of 30 April 1994 of the government of the Republic of Latvia and the government of the Russian Federation on social protections for military pensioners of the Russian Federation residing on the territory of the Republic of Latvia and their family members.

2009

The parallel audit on Cost Effectiveness and Compliance with Legal Enactments of the European Union Structural Funds Administration System (carried out by the SAIs of Austria, Bulgaria, the Czech Republic, Germany, Hungary, Italy, Latvia, the Netherlands, Poland, Portugal, the Slovak Republic and Slovenia)

The objective of the audit is to examine effectiveness and lawfulness of EU Structural Funds and the Cohesion Fund management and control system and costs thereof at the Ministry of Finance, as well as to gather information on administration costs at Certifying, Paying, Co-operation and Managing Authorities.

Report to the Contact Committee of the heads of the Supreme Audit Institutions of the Member States of the European Union and the European Court of Auditors on the parallel audit on the Costs of controls of Structural Funds

 

Parallel audit on Examining Activity of the State Institutions of the Russian Federation and the Republic of Latvia in the Field of Import Regulation of Latvian Food Products into the Russian Federation (carried out by the SAIs of Latvia and Russia)

The objective of the audit is to determine effectiveness of international agreement documents on external trade of food products, legal enactments of the Russian Federation with respect to the State regulatory framework, importing Latvian food products into the Russian Federation and legal enactments of the Republic of Latvia with respect to the State regulatory framework on export of Latvian food products to the Russian Federation.

2008

The parallel audit on Output and effectiveness of the Structural Funds Programmes in the areas of employment and/or environment (carried out by the SAIs of Austria, Finland, Germany, Hungary, Italy, Latvia, Malta, the Netherlands, Poland, Portugal, the Slovak Republic, Slovenia, Spain and the United Kingdom)

The audit was conducted within the 3rd Working Group on Structural Funds. The objective of the audit is to gain assurance on compliance of planning, monitoring and cost effectiveness of environmental projects, co-financed by the European Regional Development Fund (ERDF), with the requirements of the EU Funds planning documents and regulatory enactments.

Report to the Contact Committee of the heads of the Supreme Audit Institutions of the Member States of the European Union and the European Court of Auditors on the Parallel Audit of the Performance of the Structural Funds programmes of the European Union in the areas of employment and/or the environment

 

Parallel audit on The Activities of State Institutions Regarding Goods and Other Item Movement Across Latvia – Russia Border Control Points (carried out by the SAIs of Latvia and Russia)

The objective of the audit is to gain assurance if the activity of state institutions providing movement of goods and other articles at Latvia – Russia boarder control points comply with the requirements of regulatory enactments and is organized in a manner to promote national economic interests, to reduce queues of trucks before crossing Latvia-Russia border control points and to ensure appropriate conditions for freight carriers.

 

Parallel audit on Administration of Reduced Rates of Value Added Tax”

The objective of the audit is to gain assurance if the State Revenue Service provides administration of reduced value added tax (VAT) rates by providing control over justified application of reduced VAT rates and if revenue from reduced VAT rates is accounted, as well as if forgone tax revenue, resulting from application of reduced rate, which could possibly be received if full VAT rate had been applied, is calculated. In addition, the objective was set to clarify if the Ministry of Finance provides development and implementation of tax policy regarding reduced VAT rates and if reduced tax rate’s efficiency and benefit to the public is assessed.

 

Parallel audit on Administration of Enterprise Income Tax Relief (carried out by the SAIs of Cyprus, Denmark, Finland, France, Germany, Hungary, Iceland, Italy, Latvia, Lithuania, Poland, Romania, Russia, the Slovak Republic, Sweden, Switzerland and the United Kingdom)

The objective of the audit is to gain assurance that institution subordinated to the Minister for Finance – the State Revenue Service provides administration of Enterprise Income Tax relief in accordance with the regulatory enactments in force, that is, to verify if control over justified application of Enterprise Income Tax relief is provided and organized. In addition, the objective of the parallel audit is to verify if tax amounts forgone the State budget as a result of application of tax relief specified by legal enactments, are accounted and reported, as well as to verify if the Ministry of Finance provides development and implementation of tax policy regarding Enterprise Income Tax relief and if tax relief efficiency and benefit to the public is assessed.

Report on the Coordinated Audit of Tax Subsidies

 

Parallel audit Compliance of Planning, Monitoring and Provision of Cost Effectiveness for Environmental Projects, Co-financed by European Regional Development Fund, with the Requirements of EU Funds Planning Documents and Regulatory Enactments

The objective of the audit is to gain assurance on compliance of planning, monitoring and cost effectiveness of environmental projects, co-financed by the European Regional Development Fund (ERDF), with the requirements of EU Funds planning documents and regulatory enactments.

 

Parallel audit on Environmental Monitoring and Fisheries Management and Control in the Baltic Sea (carried out by the SAIs of Denmark, Estonia, Finland, Germany, Latvia, Lithuania, Poland, Russia and Sweden)

The audit was divided into two parts: the first part was about environmental monitoring in the Baltic Sea and the second part about fisheries management and control in the Baltic Sea. The State Audit Office in cooperation with the SAIs of Denmark, Germany and Poland carried out the audit on environmental monitoring in the Baltic Sea.  The overall objective of the audit was to assess whether the signatory states of the Helsinki Convention are complying with the standards of the Cooperative Monitoring in the Baltic Marine Environment and how the Baltic Sea Action Plan will affect national monitoring.

Joint Final Report on the Audit of Environmental Monitoring and Fisheries Management and Control in the Baltic Sea