Magazine 2021 26 No.
ISSN: 1027-8982 Legal Deposit: M.23.968-1997 EUROSAI magazine is published annually on behalf of EUROSAI (European Organisation of Supreme Audit Institutions) by the EUROSAI Secretariat. The electronic version of the magazine can be downloaded at eurosai.org/en/magazine/ The magazine is dedicated to the advancement of public auditing procedures and techniques as well as to providing information on EUROSAI activities. The editors invite submissions of articles, reports and news items which should be sent to the editorial offices at: TRIBUNAL DE CUENTAS, EUROSAI Secretariat. E-mail: eurosai@tcu.es - eurosaimagazine@tcu.es www.eurosai.org Tel.: +34 91 446 04 66 The aforementioned address should also be used for any other correspondence related to the magazine. The magazine is distributed to the Heads of all the Supreme Audit Institutions throughout Europe who participate in the work of EUROSAI. EUROSAI magazine is published and supervised by Enriqueta Chicano Jávega, EUROSAI Secretary General; Guadalupe Fernández Espinosa, Director of the EUROSAI Secretariat; Myriam Rebollo Díaz, Jerónimo Hernández Casares and Patricia Kavelaars. Designed, produced and printed by Punto y Coma Desarrollo y Comunicación Integral, S.L.L. EUROSAI magazine is printed on environmentally friendly, chlorine-free (EFC) 115 gsm coated paper, which is bio-degradable and can be recycled. Printed in Spain. The articles and contributions of this Magazine are under the exclusive responsibility of their authors. The opinions and beliefs are those of the contributors and do not necessarily reflect the views or policies of the Organisation.
Magazine No. 26 - 2021 1 INDEX INDEX EDITORIAL 4 Enriqueta Chicano Jávega President of the Spanish Court of Audit Secretary General of EUROSAI 1. EUROSAI CONGRESS 6 1.1. NEW PRESIDENT OF EUROSAI Mr Miloslav Kala, President of the Supreme Audit Office of the Czech Republic 8 1.2. SAI CZECH REPUBLIC HOSTED XI EUROSAI CONGRESS Supreme Audit Office of the Czech Republic 9 2. EUROSAI ACTIVITIES 12 2.1. NEW SECRETARY GENERAL OF EUROSAI 14 2.2. EUROSAI GOVERNING BOARD MEETINGS Turkish Court of Accounts Supreme Audit Office of the Czech Republic 15 2.3. EUROSAI ACTIVITIES 2020 19 2.4. EUROSAI ACTIVITIES 2021 21 2.5. ADVANCE OF EUROSAI ACTIVITIES 2022 24 2.6. APPOINTMENTS IN EUROSAI MEMBERS DURING 2020 25 2.7. APPOINTMENTS IN EUROSAI MEMBERS DURING 2021 26 2.8. C ONFERENCE OF THE HEADS OF THE SUPREME AUDIT INSTITUTIONS FROM ALBANIA, BOSNIA AND HERZEGOVINA, CROATIA, ITALY, MONTENEGRO AND SLOVENIA ON “MANAGING INTERVENTIONS IN CASE OF SUDDEN POLLUTION IN THE ADRIATIC SEA” Audit Office of the Institutions of Bosnia and Herzegovina 27 3. IMPLEMENTATION OF THE EUROSAI STRATEGY 28 3.1. EUROSAI STRATEGIC GOAL 1: PROFESSIONAL COOPERATION – WHAT LIES BEHIND THIS KEYWORD OF SUCCESS? EUROSAI Strategic Goal 1. Co-led by the National Audit Office of Lithuania and the German Bundesrechnungshof 30 3.2. EUROSAI STRATEGIC GOAL 2: HELPING EUROSAI MEMBERS DEAL WITH NEW OPPORTUNITIES AND CHALLENGES BY SUPPORTING AND FACILITATING THEIR INSTITUTIONAL CAPACITY DEVELOPMENT EUROSAI Strategic Goal 2. Co-led by the Supreme Audit Office of Poland (NIK) and the Swedish National Audit Office (Swedish NAO) 33 3.3. OVERALL GOVERNANCE AND CULTURE Mr Miloslav Kala, President of the SAI of the Czech Republic and EUROSAI President EUROSAI Presidency Holder of the Portfolio on Overall Governance and Culture 35 3.4. FUTURE PLANS FOR THE PORTFOLIO ON COMMUNICATION Spanish Court of Audit - EUROSAI Secretariat 36 3.5. PORTFOLIO ON RELATIONS WITH NON-SAI STAKEHOLDERS: UTILIZING SYNERGIES FOR SUCCESS State Audit Office of the Republic of Latvia Holder of the Portfolio on Relations with non-SAI Stakeholders 39 3.6. N EW PERSPECTIVES FOR THE PORTFOLIO ON RELATIONS WITH INTOSAI AND ITS REGIONAL ORGANISATIONS Spanish Court of Audit - EUROSAI Secretariat Holder of the Portfolio on Relations with INTOSAI and its Regional Organisations 42 3.7. PORTFOLIO ON EMERGING ISSUESAND FORWARD THINKING United Kingdom National Audit Office (NAO) Holder of the Portfolio on Emerging Issues and Forward Thinking 46
EUROSAI 2 INDEX 4. EUROSAI WORKING GROUPS AND TASK FORCES 48 4.1. EUROSAI WGEA ACTIVITIES IN 2020-2021 Supreme Audit Office of Poland Chair of the EUROSAI Working Group on Environmental Auditing (WGEA) 50 4.2. ESTABLISHED PROJECTS AND NEW DEVELOPMENTS IN EUROSAI ITWG: AN OVERVIEW OF THE 14th MEETING EUROSAI ITWG Secretariat National Audit Office of Estonia Chair of the EUROSAI Working Group on Information Technologies (ITWG) 52 4.3. EUROSAI WORKING GROUP ON THE AUDIT OF FUNDS ALLOCATED TO DISASTERS AND CATASTROPHES: THREE STEPS IN THE FUTURE Accounting Chamber of Ukraine C hair of the EUROSAI Working Group on the Audit of Funds Allocated to Disasters and Catastrophes 54 4.4. TASK FORCE ON MUNICIPALITY AUDIT: BUILDING A RESILIENT RECOVERY National Audit Office of Lithuania Chair of the EUROSAI Task Force on Municipality Audit (TFMA) 56 4.5. 2011-2021 - FROM THE EUROSAI TASK FORCE ON AUDIT & ETHICS TO THE EUROSAI NETWORK ON ETHICS: STRENGTHENING ETHICS AS A PERMANENT AND RELEVANT MATTER IN THE EUROSAI AGENDA State Audit Office of Croatia Chair of the EUROSAI Network for Ethics (N.ET) Court of Auditors of Portugal Former Chair of the EUROSAI Task Force on Audit & Ethics (TFA&E) 59 5. INFORMATION ON EU 64 5.1. HEADS OF EU SAIs DISCUSS RESPONSE TO COVID-19 CRISIS AND NEXT GENERATION EU European Court of Auditors 66 5.2. ANNUAL REPORTS OF THE EUROPEAN COURT OF AUDITORS FOR THE 2020 FINANCIAL YEAR European Court of Auditors 67 5.3. OTHER REPORTS, OPINIONS, REVIEWS AND PUBLICATIONS ISSUED BY THE EUROPEAN COURT OF AUDITORS IN 2021 European Court of Auditors 71 5.4. NOVELTIES CONCERNING THE MEMBERS OF THE EUROPEAN COURT OF AUDITORS IN 2020-2021 European Court of Auditors 75 6. STUDIES AND OTHER ARTICLES 76 6.1. ALSAI CONTRIBUTION IN GOOD GOVERNANCE REGARDING THE COVID-19 PANDEMIC Aulona Jani Director, Department of Central Government Auditing Aulent Guri Senior Auditor, Department of Performance SAI of Albania 78 6.2. LEVERAGING THE OPPORTUNITY OF A CRISIS – ESTONIAN NATIONAL AUDIT OFFICE’S REVIEW OF LARGE-SCALE CRISIS MEASURES Roel Burov Auditor Alvar Nõuakas Data Analytics Project Manager, Head of the EUROSAI IT Working Group Secretariat National Audit Office of Estonia 81 6.3. HOW THE EUROPEAN COURT OF AUDITORS TURNED THE NEW COVID-19 REALITY INTO AN OPPORTUNITY Leo Brincat Member of the European Court of Auditors 83 6.4. SMALL STREAMS OF DATA ADDED UP TO A LARGE FLOW – A POSITIVE CONSEQUENCE OF COVID-19 Visa Paajanen Performance Audit Counsellor National Audit Office of Finland 85
Magazine No. 26 - 2021 3 INDEX 6.5. A NEW AUDIT APPROACH IN RESPONSE TO CHALLENGES: THE IMPORTANCE OF CHANGE MANAGEMENT László Domokos President of the State Audit Office of Hungary Bettina Martus Head of Risk Analysis Department State Audit Office of Hungary 88 6.6. B EST PRACTISE OF SAI LATVIA IN RAPID RESPONSE TO THE DEMANDS OF EMERGENCY SITUATIONS State Audit Office of the Republic of Latvia 91 6.7. C HALLENGES IN INCREASING EFFICIENCY OF SUPPORT SCHEMES TO FIGHT THE COVID-19 CRISIS National Audit Office of Lithuania 94 6.8. R OMANIAN COURT OF ACCOUNTS DURING STATE OF EMERGENCY: CHALLENGES AND OPPORTUNITIES First public crisis audit: 949 proceedings, 700 external public auditors involved, 60 days for reporting to Parliament Mihai Busuioc President of the Romanian Court of Accounts 96 6.9. R EFLECTIONS ON EXTERNAL AUDITS IN THE AFTERMATH OF THE COVID-19 PANDEMIC Enriqueta Chicano Jávega President of the Spanish Court of Audit Secretary General of EUROSAI 99 6.10. PANDEMIC MANAGEMENT, SUPREME AUDIT INSTITUTIONS (SAIs)’ ROLE IN THE PANDEMIC RISK REDUCTION, AND RESPONDING TO COVID-19: EXPERIENCE AND PRACTICES OF THE TURKISH COURT OF ACCOUNTS (TCA) Aysun Celebci Principal Auditor Turkish Court of Accounts 101 6.11. GLOBAL CHALLENGES TESTING ABILITY OF SAIs TO REACT: TAKING MEASURES TO MITIGATE THE NEGATIVE IMPACT OF THE CONSEQUENCES CAUSED BY THE PANDEMIC COVID-19 Accounting Chamber of Ukraine 105 6.12. COVID 19: THE EXPERIENCE OF AFRICAN SAIs AND OPPORTUNITIES UNCOVERED FOR ADDRESSING POTENTIAL CRISES IN THE FUTURE General Secretariat of AFROSAI 108 6.13. ARABOSAI’S RESPONSE TO COVID-19 CRISIS The General Secretariat of ARABOSAI 111 6.14. GLOBAL CHALLENGES THAT PUT SAIs’ REACTION CAPACITY TO THE TEST ASOSAI’s response to the COVID-19 pandemic, a unique opportunity to be better prepared for future risks ASOSAI Secretariat, contributors: Board of Audit of Japan (SAI Japan), Board of Audit and Inspection of the Republic of Korea (SAI Korea), State Audit Office of the Kingdom of Thailand (SAI Thailand) 114 6.15. THE VALUE OF WORKING TOGETHER AT OLACEFS IN THE CONTEXT OF THE COVID-19 PANDEMIC Office of the Comptroller General of the Republic of Peru Presidency of the Organization of Latin American and Caribbean Supreme Audit Institutions - OLACEFS 117 6.16. P IVOTING AND PROVIDING: HOW IDI UP-SCALED ITS SUPPORT FOR SAIS IN RESPONSE TO THE GLOBAL PANDEMIC INTOSAI Development Initiative (IDI) 121 6.17. REVIEW ON CLIMATE TRACKING METHODS National Audit Office of Finland Vivi Niemenmaa Deputy Director National Audit Office of Finland 124 6.18. R OLE OF DATA ANALYSIS ACTIVITIES IN AUDITING AND COPING WITH THE PANDEMIC Nihan Polat Senior Auditor Turkish Court of Accounts 126 6.19. T HE ROLE OF THE STATE IN ENVIRONMENTAL AUDIT OF PREVENTING GLOBAL CHANGES AND PRESERVING BIODIVERSITY Supreme Audit Institution of Kazakhstan 129
EDITORIAL EUROSAI 4 EDITORIAL Dear Colleagues, I am very pleased to welcome you to this new issue of our magazine. As you know, since I was elected President of the Spanish Court of Audit in November 2021, I have been holding the position of Secretary General of EUROSAI, continuing the mission carried out by my predecessors, whom I thank for their great work. Allow me to take this opportunity to make special mention of my predecessor, María José de la Fuente y de la Calle, who was also Secretary General when the COVID 19 pandemic began. I have been a Counsellor of the Spanish Court of Audit since 2012 and have had the opportunity to follow the important work carried out by EUROSAI in areas that include training, collective reflection on new matters for SAIs and the performance of cooperative audits on issues of joint interest. As a result, I take on this General Secretariat in full awareness of the important work of this Organisation and my responsibility for its support and promotion. During these months I have also held meetings with several heads of member SAIs of our Organisation and I have observed an excellent climate of dialogue and collaboration. In particular, I would like to highlight the determination and clarity of purpose shared with me by the President of EUROSAI, Mr Miloslav Kala, also President of the Supreme Audit Office of the Czech Republic. This is an occasion to renew the commitment to finish implementing the Strategic Plan 20172024, making EUROSAI a powerful intermediary and facilitator for its members, contributing to strengthening and improving public financial management and good governance, transparency and accountability, adding value-added to the lives of citizens and renewing the Organisation's importance for its members. Enriqueta Chicano Jávega President of the Spanish Court of Audit Secretary General of EUROSAI
Magazine No. 26 - 2021 5 The challenges facing European SAIs have increased in recent times. The need for European external control to provide a relevant response to issues such as the Sustainable Development Goals, cybersecurity, the lessons learned from how the pandemic has been managed and the audit of the extraordinary measures adopted to mitigate its effects underline the validity and appropriateness of the strategic goals that were defined: professional cooperation and the development of institutional capacity. Addressing the above challenges means strengthening collaboration between SAIs to define suitable methodologies so that audit findings are relevant and appropriate and actively contribute to improving citizens' quality of life. Exchanges of professional experience, the provision of specific training and cooperative audits can be very useful for speeding up progress. On the other hand, support to SAIs for the consolidation and permanent updating of high levels of institutional quality requires the mechanisms referred to in the Strategic Plan for institutional capacity-building. While the focus of this issue of our magazine is on how our institutions have dealt with the challenge of the pandemic, at the time of writing, I feel obliged to mention recent events in Ukraine. I would like to express my feelings of solidarity and affection for all the people who are suffering from the misfortunes of the war caused by Russian troops invading Ukraine. This terrible situation led the Governing Board to hold an extraordinary meeting by videoconference and adopt an unprecedented resolution suspending all cooperation with the Accounts Chamber of the Russian Federation and the State Control Committee of the Republic of Belarus. The Governing Board also adopted a resolution to cooperate with and support the Accounting Chamber of Ukraine so that it can continue in its functions and maintain its independence. At the same time, EUROSAI members were encouraged to adopt similar resolutions. Our thoughts and hearts go out to the people of Ukraine and we fervently hope to see normality make a return to the EUROSAI community. E
1 XI EUROSAI CONGRESS 1.2. SAI Czech Republic hosted XI EUROSAI Congress 1.1. New president of EUROSAI Mr Miloslav Kala, President of the Supreme Audit Office of the Czech Republic
EUROSAI 8 XI EUROSAI Congress At the first ever EUROSAI online Congress, which took place in April 2021, Mr Miloslav Kala, President of the Supreme Audit Office of the Czech Republic (SAO), assumed the position of EUROSAI President. Mr Kala was born on 3 August 1963 in Boskovice. He lives nearby in Blansko and his entire life is linked to the region of South Moravia. In 1988, he graduated from the Faculty of Mechanical Engineering of the Brno University of Technology, in the study programme “Automation and Instrumentation Engineering”. After his university studies, he worked at the Adamov Machine Works, first as a Design Engineer and later as the Head of Research and Development. Eventually, he took up the position of Managing Director and Member of the Board. From 1996 to 2000, he pursued a career of entrepreneur and economy consultant. Between the years 2000 and 2002, he acted as the Mayor of the town of Blansko. From 2002 to 2008, Mr Kala was a Member of the Chamber of Deputies of the Parliament of the Czech Republic. During his term of office, from 2002 to 2006, he was the Vice-Chairman of the Mandate and Immunity Committee, Member of the Committee on Economic Affairs, and from 2002 to 2004 he was also a Member of the Committee on Constitutional and Legal Affairs. From 2003 to 2004, Mr Kala was a Member of the Managing Board of the Railway Infrastructure Administration. In the period 2004-2007, he was a Member and Chairman of the Advisory Committee of the Czech Consolidation Agency. In the parliamentary elections in 2006, Mr Kala was re-elected into the Chamber of Deputies. He became the Chairman of the Mandate and Immunity Committee and continued to be a Member of the Committee on Economic Affairs. He remained in the Chamber of Deputies until November 2008, when he was sworn in as the Vice-President of the Supreme Audit Office. Apart from fulfilling his parliamentary duties, Mr Kala has also devoted his time and effort to academia. From 2002 to 2010, he acted as an external lecturer at the Masaryk University in Brno. Since 2018, he has been a Member of the Scientific Boards of the Faculty of Informatics and Statistics and the Faculty of Finance and Accounting of the University of Economics, Prague. Mr Kala acted as the Vice-President of the Supreme Audit Office until 2013, when he was appointed as President of the SAO. In his capacity as President, Mr Kala initiated the tightening of budgetary rules, which resulted in annual savings amounting to 15 % of SAO’s budget. Under his leadership, the SAO targeted its audits on areas with a potential to make a true impact and on areas where with the help of SAO’s recommendations various negative phenomena could be rectified. The steps leading to the restoration of trust in the SAO as an impartial and independent institution have also been very successful, and today the SAO continues to be at the forefront of surveys on the citizens’ confidence in public institutions. In 2019, Mr Kala received a State Medal of the President of the Czech Republic – Medal of Merit for Service to the Republic in the Area of Economy. He is a holder of the Top Secret security clearance. Last but not least, one of the significant projects that Mr Kala has successfully brought to fruition was the construction of the new SAO headquarters. In 2021, the contract for the new SAO headquarters was awarded a prize for the Best Achievement in Public Procurement and the project came second in the European Competition for responsible and innovative public procurement, the Procura+ Award. Mr Kala has contributed significantly to the development of international cooperation between supreme audit institutions. He advocated the launch of the so-called BIEP (Benchmarking Exchange Information Project), a robust application bringing together the vast majority of EUROSAI members and hundreds of auditors. The SAO has set up the BIEP project and continues to manage it. BIEP enables and facilitates the sharing of data, methodologies and good practices. The SAO also manages the EUROSAI Database of Audits, Products and Training Events. Miloslav Kala is married and has one daughter and two sons. NEW PRESIDENT OF EUROSAI Mr Miloslav Kala, President of the Supreme Audit Office of the Czech Republic
Magazine No. 26 - 2021 9 XI EUROSAI Congress After years of preparation and several changes in dates due to the COVID-19 pandemic, the Supreme Audit Office of the Czech Republic (“SAI Czech Republic”) was finally honoured to host the XI European Organization of Supreme Audit Institutions (“EUROSAI”) Congress on 14-15 April 2021. In spring 2020, when the COVID-19 pandemic hit, SAI Czech Republic suggested postponing the in-person meeting in Prague to a new term of 30 May 2021 – 3 June 2021. Unfortunately, the unprecedented time of pandemic forced SAI Czech Republic to rearrange its plans once again, and at the 52nd EUROSAI Governing Board (“GB”) meeting on 12 November 2020, it proposed to change the term and the form of the meeting. Having in mind all the anti-pandemic restrictions in the world, SAI Czech Republic decided to face the challenge and to organize this important event in the form of a videoconference in a new term. It had to comply with many rules and standards connected with an organization of a EUROSAI Congress. To ensure the best quality of the interpretation into 5 official EUROSAI languages, the smooth running of the Congress as regards the technical part of the transmission, and to keep all the rules concerning the secret (encrypted) voting process, SAI Czech Republic hired a professional company that helped it deal with all the tasks. To enable participants to register online, to choose a stream in the preferred language, to engage in the online chat or the discussion, to have all GB and Congress documents available, and to ask the helpdesk for help, a customised online platform was used. Cryptographic techniques were used to enable the secrecy of the ballot in online voting. The access to e-voting was authorised to Heads of Member SAIs of EUROSAI only, or to their duly authorised representatives. The identity of an eligible voter was anonymised. Only the confirmation that a voter cast a vote was available but it was impossible to determine how this person voted. Supreme Audit Office of the Czech Republic SAI CZECH REPUBLIC HOSTED XI EUROSAI CONGRESS
EUROSAI 10 XI EUROSAI Congress The Congress attracted 219 participants, including representatives of member SAIs and observers from the INTOSAI Secretariat, INTOSAI regional organizations (Chairs and Secretariats), INTOSAI Journal, INTOSAI Development Initiative (“IDI”), and European Confederation of Institutes of Internal Auditing (“ECIIA”). SAI Czech Republic aimed to make the Congress as interesting as possible, without fatiguing participants with another long online event. To better suit the virtual format, SAI Czech Republic — in close cooperation with the EUROSAI Secretariat and approval of all EUROSAI Governing Board members — reduced the length of the General Plenary Session from 2.5 days to 2.5 hours and honed the agenda to focus only on topics of the utmost importance. This approach aligned with the Congress´ “3C-3I-3E” vision: Communication, Cooperation, & Comparison; Information, Innovation, & Interactivity; and Effectiveness, Efficiency, & Economy. Per tradition, the General Plenary Session was preceded by the 53rd, and followed by the 54th, EUROSAI Governing Board Meeting. ► The Presidency of EUROSAI was handed over from SAI Turkey to SAI Czech Republic Mr Seyit Ahmet Baş, the outgoing President of EUROSAI, took this opportunity to congratulate SAI Czech Republic on taking over the Presidency of EUROSAI and presented a video in which he summarised the four years of SAI Turkey’s Presidency. In the video, Mr Baş recalled the X EUROSAI Congress in 2017 where he took over the Presidency from Mr Arno Visser, President of SAI Netherlands. Mr Baş also reminded the participants of the key aspects envisaged by the SAI Turkey during its Presidency, such as the importance of an open dialogue, in other words, establishing good communication channels between SAIs which may maximize contributions to the EUROSAI community. Based on the experience from the Presidency, Mr Baş expressed his belief that the spirit of “governing as a team” and “open dialogue” principles would contribute to the bright future of EUROSAI. Mr Miloslav Kala, the incoming President of EUROSAI, mentioned in his speech that the vision of the SAI Czech Republic for EUROSAI was to act flexibly to the current needs of modern times, to be able to respond to the challenges and come up with practical solutions to meet the demands of auditors. SAIs should look for adequate answers that would bring added value to their members and citizens. The aim is to provide The XI EUROSAI Congress brought the following results:
Magazine No. 26 - 2021 11 XI EUROSAI Congress innovative methods, ideas, and tools for auditors’ work and in order to achieve this goal the EUROSAI community should cooperate closely when looking for new audit methodologies and procedures. Therefore, it is of utmost importance to organise meetings not only at the top level but mainly on the auditors’ level. EUROSAI is a great platform for sharing, inspiring, and connecting, that is why SAI Czech Republic has launched the Benchmark Information Exchange Project (“BIEP”), which enables instant sharing of documents and discussion forums. Mr Kala stressed that under his Presidency SAI Czech Republic would promote and deepen such a way of cooperation. ► EUROSAI Statutes have been updated Ms María José de la Fuente y de la Calle, Secretary General of EUROSAI, presented the changes made in the EUROSAI Statutes and the reasons behind them. A vote was performed on the issue of the update of the EUROSAI Statutes with the outcome that the update was approved by the Congress. ► SAI Israel was elected as the new EUROSAI Presidency for 2024-2027 SAI Israel was elected by 43 votes out of 48 as the host of the next Congress as well as the next EUROSAI Presidency. Israeli State Comptroller, Mr Matanyahu Englman, became the First Vice-President. ► Election of two Members of the EUROSAI Governing Board The candidate SAIs for membership in the GB were the following: Bulgaria, ECA, Italy, Lithuania, Serbia, and the United Kingdom. In the first round of the elections, SAI United Kingdom was elected as the new GB member by vast majority of votes. In the second round of the elections, SAI Lithuania became the second new GB member. Mr Kala congratulated Mr Gareth Davies, Comptroller & Auditor General of SAI UK, and Mr Mindaugas Macijauskas, the Auditor General of SAI Lithuania, on their new posts. ► Election of EUROSAI auditors The two current EUROSAI auditors were the SAIs of Bulgaria and Croatia and they both expressed their interest to audit the EUROSAI accounts in the next period as well. The GB had previously decided that 1 This designation is without prejudice to positions on status and is in line with United Nations Security Council Resolution 1244/1999 and the International Court of Justice Opinion on the Kosovo declaration of independence. continuity in this position was useful and since none of the candidates exceeded the maximum of three consecutive terms, the proposal to the Congress was to endorse both above-mentioned candidates. The Congress confirmed that the two candidates, SAI Bulgaria and SAI Croatia, would continue their role as the auditors of EUROSAI. ► Vote on the EUROSAI budget 2022-2024 After the election of the EUROSAI Auditors, an extraordinary vote was held on the approval of the EUROSAI Budget 2022-2024, based on the proposal of SAI Serbia. The EUROSAI Budget was approved by the Congress. ► Kosovo National Audit Office (KNAO)11 became a new member of EUROSAI To commemorate the 30th anniversary of EUROSAI, SAI Czech Republic prepared a special publication and Mr Kala shared its content in a short video at the Congress. He also thanked all the SAIs that had sent their contributions to the publication. Each member SAI was able to see beforehand the publication that they were going to receive in a hard copy as well. Furthermore, Ms de la Fuente on behalf of the EUROSAI Secretariat shared a video with congratulatory messages from Regional Organisations of INTOSAI. At the end of the meeting, Mr Kala emphasized the values he would like to foster and the objectives he aims to achieve, with the ultimate goal of building bridges between individual EUROSAI members while also taking into account their different needs. When it is safe to travel and congregate, SAI Czech Republic plans to organize a “Prague Post-Congress Get-Together” incorporating parts of the Congress that were omitted in the online event and that will be more meaningful in person, such as workshops and a social programme. The get-together will also feature the “Marketplace,” which provides EUROSAI members with the opportunity to promote their current and future projects and inform colleagues about innovative approaches they are using in audit work.
© European Union 2013 – Source : EP
2 2.7. Appointments in EUROSAI members during 2021 2.8. Conference of the heads of the Supreme Audit Institutions from Albania, Bosnia and Herzegovina, Croatia, Italy, Montenegro and Slovenia on “Managing interventions in case of sudden pollution in the Adriatic Sea” 2.1. New Secretary General of EUROSAI 2.2. EUROSAI Governing Board meetings 2.3. EUROSAI activities 2020 2.4. EUROSAI activities 2021 2.5. Advance of EUROSAI Activities 2022 2.6. Appointments in EUROSAI members during 2020 EUROSAI ACTIVITIES
EUROSAI 14 EUROSAI Activities Ms Enriqueta Chicano Jávega was appointed President of the Spanish Court of Audit (SCA) by HM the King, with a three-year term, on 22nd November 2021. As President of the Spanish Court of Audit, she has also taken over from Ms María José de la Fuente y de la Calle as Secretary General of EUROSAI. The President of the Spanish Court of Audit holds a degree in Law from the Complutense University of Madrid (1971) and is also a specialist in Labour and Social Security Law by the Legal Practice School of Madrid, an Attorney officer of the Corps of Senior Graduates of the National Institute for Occupational Safety and Health, and an officer of the Social Security’s Corps of Financial Control and Accounting. Since 1971, she has successively exercised different professional responsibilities in various state bodies such as the National Institute for Occupational Safety and Health, the Ministry of Public Works, the General Directorate of Labour, etc., and she has also participated in various collegiate bodies related to the Spanish Government, the Senate and various Commissions and Councils of the Ministry of the Presidency. Ms Chicano Jávega has participated as well in other initiatives such as the master’s degree in Human Rights granted by the Carlos III University of Madrid, the coordination of the collaboration program with the organisation Independent Sector to advance the interrelation between the Third Sector, the Business Sector and the Public Administrations, and the World Forum on Aging organised by the United Nations. The President of the SCA has also been very active in the field of the defense of equality and women's rights participating in numerous committees, conferences, research, studies and educational initiatives at the national and international level. Her professional career in the Court of Audit began in 1997 at the Department in charge of auditing Local Entities. In 2012, she was appointed Member of the Court, as Head of the Department of the Political-Administrative Area of the State of the Audit Section, and assuming the presidency of the Equality Commission of the Court of Audit, constituted in June 2012, which is responsible for the promotion, development and approval of the I Plan for Equality between Women and Men of the SCA (2014), and for the organisation of the SCA’s annual Conference on gender equality. She has also coordinated the Group of Members for the preparation of the SCA’s Strategic Plan 2017-2021. As a special mention, she has been awarded the Medal of the Order of Civil Merit. NEW SECRETARY GENERAL OF EUROSAI Photograph: David Corral
Magazine No. 26 - 2021 15 EUROSAI Activities 51st EUROSAI Governing Board online meeting The 51st meeting of the EUROSAI Governing Board (GB) was virtually held on the 3 June 2020. The meeting was chaired by Mr Seyit Ahmet Baş, former President of the Turkish Court of Accounts (TCA) and President of EUROSAI, with the participation of the GB members. During the meeting, the agenda of the 51st GB meeting and the minutes of the 50th GB meeting were approved. Due to the pandemic, XI EUROSAI Congress had been postponed until 30 May - 3 June 2021. The postponement of the XI Congress also brought about the extension of the term of office of the current Governing Board members. Similarly, given that the new auditors would not be appointed by the Congress until June 2021, and by then the 2020 financial statements needed to be audited, the GB adopted the formal decision to extend the tenure of the SAIs of Bulgaria and Croatia as current external auditors of EUROSAI until the XI Congress. The GB also approved to extend the budget 20182020 for an additional year (2021), which implies that the group fees of EUROSAI members would not be revised nor modified. Regarding the WGEA and ITWG, the GB approved the extension of the mandates of the WGEA (chaired by SAI Poland) and ITWG (chaired by SAI Estonia) until the XI Congress (where their extension until 2024 will be included in the draft resolution to be submitted to the Congress for approval). In respect of the Working Group on the Audit of Funds Allocated to Disasters and Catastrophes, the Task Force Audit & Ethics and the Task Force on Municipality Audit, the GB approved: • The extension of their current respective Chairmanships until the XI Congress. • The extension of the WG’s and TF’s mandates until the XI Congress. Additionally, the GB took note that the reporting of portfolios and WGs/TFs will be done on a 4-year basis, to the GB immediately before the Congress. The GB was concluded with the decision to hold the next GB meeting in autumn, with the attendance of observers and guests, as usual. 52nd EUROSAI Governing Board online meeting 52nd EUROSAI Governing Board meeting, chaired by Mr Seyit Ahmet Baş, former President of Turkish Court of Accounts (TCA) and EUROSAI, was held online on 12 November 2020 which also coincided with the 30th Anniversary of EUROSAI. Turkish Court of Accounts Supreme Audit Office of the Czech Republic EUROSAI GOVERNING BOARD MEETINGS
EUROSAI 16 EUROSAI Activities In the opening ceremony, participants shared their valuable opinions and messages regarding EUROSAI's 30th Anniversary. Mr Baş also, following his commemorative speech, stated with pleasure that the TCA created a "Memorial Plantation Area" in Ankara for the 30th anniversary of EUROSAI, consisting of trees dedicated to each member SAI with a nameplate on, representing EUROSAI's deep-rooted past and cooperation that will hopefully last for many years. A video, regarding this memorial forest, was also shared by the TCA. Ms María José de la Fuente y de la Calle, the President of the SAI of Spain and Secretary General of EUROSAI, reflected on how 30 enthusiastic SAIs had gathered in 1990 in Madrid for the Constitutive Conference of EUROSAI and its first Congress, in a special moment for transformation in Europe, accompanying her words with pictures of that time. Other participants also joined in the congratulations on the EUROSAI anniversary. Additionally, the President of the SAI of Portugal, Mr José Tavares, and the Auditor General of the SAI of Lithuania, Mr Mindaugas Macijauskas, were congratulated on their recent appointment as such and warmly welcomed as observer and guest, respectively, of the GB. As agreed at the 51st GB e-meeting, the submission of the mid-term review report (to be performed on a 4-year basis) was postponed until the upcoming XI Congress; therefore, GB took note of only the consolidated progress report of the EUROSAI Strategic Goals and EUROSAI Governance Portfolios as well as the individual progress reports submitted by the GB members related to their portfolios. The updated overall Operational Plan was also approved. Based on the proposal of the SG2 regarding the invitation of the INTOSAI Auditor Professionalization (TFIAP) to appoint a regional representative, a representative from the SAI of Romania was chosen to join the TFIAP in the period 2020 to 2022. 1 This designation is without prejudice to positions on status and is in line with UNSCR 1244/1999 and the ICJ Opinion on the Kosovo declaration of independence. GB also decided that SAI of Ukraine would host the VI EUROSAI-ARABOSAI Joint Conference, in 2022, supporting the theme of “SAI’s auditing the effectiveness of climate change policy”. Regarding the update of the organisation of the XI EUROSAI Congress in Prague next year, GB approved the proposal of the upcoming EUROSAI Presidency (the SAI of Czech Republic) to hold an administrative virtual XI Congress on 14-15 April 2021 and an in-person follow-up conference -for plenary sessions, workshops, and marketplace and social program-, in Prague and when the pandemic situation allows. The application for EUROSAI membership that the Kosovo1 National Audit Office (KNAO) had submitted on 24 February 2020, following its admission in INTOSAI with effects as from the 1st of January 2020 was also on the agenda of the 52nd GB meeting and the GB approved the admission of the Kosovo National Audit Office (KNAO) as a EUROSAI member, by a majority of votes. 53rd EUROSAI Governing Board online meeting 53rd EUROSAI Governing Board meeting was held in the framework of the XI EUROSAI Congress, hosted online by the Czech Republic Supreme Audit Office on 14 April 2021. The meeting was chaired by Mr Seyit Ahmet Baş, former President of the Turkish Court of Accounts and EUROSAI. In the first part of the meeting, the EUROSAI Secretariat presented the EUROSAI Activity Report 2017-2021. Following the Report, the Report on Implementation of the EUROSAI 2017-2021 Presidency Programme which summarized the main highlights during the Presidency of TCA along with a
Magazine No. 26 - 2021 17 EUROSAI Activities summary of the main data about the implementation of the Strategic Plan was presented by Mr Baş through a reporting video. In the second part of the meeting, the progress reports of Strategic Goals 1&2 and Governance Portfolios were presented containing an overall performance for the period of May 2017-April 2021. Mr Baș, in particular, reported on the work of the Overall governance and culture portfolio; the update of the General Procedures of the EUROSAI Strategic Plan (which, among other issues, aimed at including the Quality & Transparency protocol, the closure procedure for Project Groups and incorporate various GB decisions). Ms de la Fuente y de la Calle, Secretary General of EUROSAI, informed on the proposed update of the EUROSAI Statutes and the EUROSAI Financial Rules. Establishment of the Project Group on Auditing the Response to the COVID-19 pandemic (chaired by the United Kingdom and co-chaired by Finland) and the Project Group on Preparing for future risks and climate crisis: Time for audit to take a long-term view? (chaired by the European Court of Auditors and co-chaired by Finland) was also briefed by SAI of Finland. In this part, the Governing Board also took note of the activity reports of the Working Groups and Task Forces. Moreover, the proposal received from the SAI of Ukraine on the dates of the VI EUROSAI-ARABOSAI Joint Conference (1719 May 2022) was supported. Other decisions were also adopted to endorse documents and resolutions that were to be presented to the XI Congress, such as the draft update of the EUROSAI Strategic Plan or the draft budget 2022-2024. Equally, the Governing Board adopted the XI Congress’ Rules of Procedure and approved the list of observers to the Congress. The Secretary General informed on the candidacies received for each position and explained the voting procedure that would take place during the XI EUROSAI Congress. The Secretary General presented diplomas prepared by the EUROSAI Secretariat in recognition and appreciation to the SAIs of Finland, Moldova and The Netherlands -whose terms as GB members ended after the 53rd GB meeting-, for their contributions to EUROSAI governance. The meeting ended with the farewell speeches of the members leaving the GB. 54th EUROSAI Governing Board online meeting The 54th EUROSAI Governing Board (GB) was held the day after the XI online EUROSAI Congress. This was the first GB meeting presided by the Supreme Audit Office of the Czech Republic (SAO). Mr Miloslav Kala, President of SAO, welcomed new GB members elected at the XI EUROSAI Congress: SAI Israel, SAI Lithuania and SAI United Kingdom. According to the EUROSAI Statutes, the successive EUROSAI Presidency, which is SAI Israel, fulfils the role of the 1st EUROSAI Vice-President. The 2nd Vice-President is elected at the first GB meeting following the EUROSAI Congress. Mr Kala, as the Chair of the GB meeting, reminded the GB members that SAI Poland had successfully acted in the past as Second Vice-President of the GB, acknowledged the excellent cooperation and suggested their continuing in this position. The GB endorsed the election of SAI Poland as the 2nd EUROSAI VicePresident. One of the most important points on the GB meeting agenda was the allocation of EUROSAI Governance Portfolios. The Overall Governance and Culture portfolio was taken over from SAI Turkey (the former Presidency) by SAO as the new Presidency. SAI Poland expressed their interest in keeping the Strategic Goal 2 portfolio (Institutional capacity development) and the EUROSAI Secretariat kept its Relations with INTOSAI and its Regional Organisations portfolio. The leadership of these portfolios was endorsed by the GB. The rest of the portfolios were allocated as follows: • Relations with non-SAI Stakeholders – SAI Latvia • Emerging issues and Forward Thinking – SAI United Kingdom • Communication – EUROSAI Secretariat / SAI Israel The leadership of Strategic Goal 1 "Professional cooperation" (SG1) was subject to further discussion as both SAI Lithuania and SAI Turkey had expressed their interest in leading this portfolio.
EUROSAI 18 EUROSAI Activities As SG1 and SG2 are traditionally co-led by non-GB members, the GB approved the appointment of SAI Germany and SAI Sweden as the co-leaders SG1 and SG2, respectively. The GB also agreed upon the composition of the Coordination Team, which shall be composed of the Presidency, GB members responsible for SG1 and SG2 as members and the EUROSAI Secretariat as observer. According to item 34g of the General Procedures for the EUROSAI Strategic Plan 2017-2024, drafting of the new ESP is entrusted to a PG under the leadership of the incoming Presidency (SAI Israel). Therefore, SAI Israel laid out its vision for this PG and also the vision of the XII EUROSAI Congress in Israel. The representative of SAI United Kingdom offered to host the 55th EUROSAI GB meeting in autumn 2021, which was unanimously endorsed by the GB. At the end of the meeting, Mr Englman from SAI Israel drew attention to the upcoming UN COP 26 (climate change conference) and suggested that EUROSAI could present its audit reports in the field of climate change to enhance the relevance of the work of SAIs. 55th EUROSAI Governing Board meeting in London (United Kingdom) At the previous GB meeting, it was agreed that the 55th GB meeting would be held in London and the date was later set to 16 November 2021. Due to the ongoing COVID-19 pandemic, the meeting was organised in a hybrid manner. The main goal of the GB meeting was to discuss and approve the Portfolios’ descriptions and Operation Plans of the EUROSAI Strategic Goals and Governance Portfolios. Also, the Portfolio holders presented the work of all project groups that fall under their respective portfolios – SG1, SG2 and other governance portfolios. Within the Overall Governance and Culture portfolio, there was a proposal to establish a SAI independence rapid advocacy mechanism (SIRAM) in EUROSAI as SAIs' independence has recently been threatened. Since IDI is in charge of operating the SIRAM mechanism that also EUROSAI SAIs can use and have successfully used, the GB members decided that the existing IDI SIRAM mechanism would be promoted to a greater extent within the EUROSAI community. Therefore, there is no need for a EUROSAI SIRAMlike mechanism. The GB also entrusted the Presidency with the drafting of a procedure for answering enquiries from media, including those related to individual member SAIs, under the overall Governance Portfolio. The abovementioned proposal will be prepared in close coordination with the Secretariat, and it will be submitted to the GB for approval. This aims to assist EUROSAI’s Presidency (the Organisation’s official representative) to swiftly address these information requests and provide an official statement and/or comment on behalf of EUROSAI. The Communication portfolio holders presented the possible structure and layout of the new EUROSAI website. The proposal was a result of joint efforts within the Project Group for the Relaunch of the EUROSAI website. The Portfolio holders asked the GB members for their consent to initiate the procurement for an external supplier that should participate in creating the new EUROSAI website. The GB supported this proposal. The GB also supported the proposal submitted by the EUROSAI Presidency to be in charge of managing the EUROSAI Presidency Twitter account during the Czech Presidency period, while SAI Israel will be in charge of launching a EUROSAI YouTube channel. Furthermore, the current EUROSAI Presidency website will be integrated in the new EUROSAI website once this has been launched. The Chair informed the GB members that the Prague Post-Congress Get-Together is going to be held in Prague on 22 – 24 May 2022. The GB accepted the kind offer of SAI Portugal (GB observer) to organise the 56th EUROSAI GB meeting in Lisbon in late September 2022.
Magazine No. 26 - 2021 19 EUROSAI Activities March 03 - 04 March. IT Self-Assessment ITSA Workshop (EUROSAI IT Working Group) and IT Audit Self-Assessment (ITASA) Workshop (EUROSAI IT Working Group) Bern (Switzerland) April 07 - 08 April. EUROSAI WGEA Spring Session “Sustainable Energy” (e-seminar hosted by the Chair of WGEA) May 13 May. EUROSAI-ECIIA joint webinar. "The Impact of COVID-19 for internal auditors in the Public Sector" 14 May. e-Meeting: Project Group “follow-up of the implementation of audit recommendations” June 03 June. 51st EUROSAI Governing Board Meeting Online meeting 04 June. EUROSAI Auditing the Response to the Covid-19 Global Pandemic Webinar (for the Heads of SAIs) 04 June. Project Group on Auditing the Response to the Covid-19 pandemic - Webinar 16 June. Project Group on Auditing the Response to the Covid-19 pandemic - Roundtable Discussions Online 17 June. Project Group on Auditing the Response to the Covid-19 pandemic - Roundtable Discussions Online 23 June. Project Group on Auditing the Response to the Covid-19 pandemic - Roundtable Discussions Online 24 June. Project Group on Auditing the Response to the Covid-19 pandemic - Roundtable Discussions Online July 02 July. Project Group on Auditing the Response to the Covid-19 pandemic - Webinar 16 July. EUROSAI Investigations Webinar September 09 - 11 September. IX EUROSAI-OLACEFS Joint Conference Online meeting 28 - 30 September. 18th EUROSAI WGEA Annual Meeting Online meeting 30 September. EUROSAI-ECIIA joint webinar Non-financial reporting (NFR) and Integrated Reporting (IR) in the Public Sector: towards integrated accountability and value creation stories based on integrated thinking EUROSAI ACTIVITIES 2020
EUROSAI 20 EUROSAI Activities October 15 October. EUROSAI Coordinating Team meeting, meeting at presidential level Online meeting November 09 November. Project Group on “Preparing for future risks and climate crisis: Time for audit to take a long-term view?”: Informative e-session 12 November. 52nd EUROSAI Governing Board Meeting Online meeting 12 November. e-Seminar of the EUROSAI Working Group on Information Technologies (ITWG) on the topic “SAIs and the digital turn: Developing IT skills and IT audit capacity”. 19 November. 4th Annual meeting of the EUROSAI Task Force on Municipality Audit (TFMA) Online meeting 19 November. Project Group on Auditing the Response to the Covid-19 pandemic - Workstream D1: Health and social care Online meeting 23 November. Project Group on Auditing the Response to the Covid-19 pandemic - Workstream B2: Developing Audit Programmes Online meeting 24 November. Kick-off meeting of the new EUROSAI Project Group on “Preparing for future risks and climate crisis: Time for audit to take a long-term view?” Online meeting 24 November. 6th Meeting of the EUROSAI Working Group on the Audit of Funds Allocated to Disasters and Catastrophes Online meeting 25 November. e-Seminar of the EUROSAI Working Group on the Audit of Funds Allocated to Disasters and Catastrophes on the topic “Prevention of man-made disasters: three steps in the future” 30 November. Project Group on Auditing the Response to the Covid-19 pandemic - Workstream D2: Wider Emergency Response Online meeting December 03 December. 4th e-meeting of EUROSAI Strategic Goal 1 07 December. Project Group on Auditing the Response to the Covid-19 pandemic - Workstream C2: Financial Audit Online meeting 08 December. EUROSAI Investigations Webinar II 17 December. Project Group on Auditing the Response to the Covid-19 pandemic - Workstream D1: Health and social care Online meeting Acronyms: ITWG - Information Technology Working Group WGEA - Working Group on Environmental Audit TFA&E - Task Force on Audit and Ethics TFMA - EUROSAI Task Force on Municipality Audit
Magazine No. 26 - 2021 21 EUROSAI Activities January 28 January. EUROSAI-ECIIA joint webinar Non-financial and Integrated Reporting in the Public Sector February 11 February. Project Group on Auditing the Response to the Covid-19 pandemic - Workstream D1: Health and social care Online meeting March 15 March. Project Group on Auditing the Response to the Covid-19 pandemic - Workstream C2: Financial Audit Peer assist on gaining assurance remotely Online meeting 16 March. 11th Annual Meeting of the EUROSAI Task Force on Audit & Ethics (TFA&E) Online meeting 22 March. EUROSAI Coordination Team Meeting Online meeting 26 March. Project Group on Auditing the Response to the Covid-19 pandemic - Webinar Experience Sharing Webinar to update Heads of SAIs on the PG’s progress so far April 14 April. 53rd EUROSAI Governing Board Meeting Online 14 April. XI EUROSAI Congress (Plenary Session) Online 15 April. 54th EUROSAI Governing Board Meeting Online 26 - 27 April. EUROSAI WGEA Spring Session Waste management Online meeting 27 April. Project Group on Auditing the Response to the Covid-19 pandemic - Workstream D1: Health and social care Online meeting May 11 May. e-Seminar of the EUROSAI Working Group on Information Technologies (ITWG) on the topic “From Code to Action: SAIs Discovering the World of AI” EUROSAI ACTIVITIES 2021
EUROSAI 22 EUROSAI Activities June 04 June. e-Seminar of the EUROSAI Project Group on “Follow-up of the implementation of audit recommendations” 23 June. EUROSAI-ECIIA joint webinar Integrated Reporting in the Public Sector 28 June. EUROSAI Coordinating Team meeting, meeting at technical level Online meeting 30 June. 1st meeting at technical level of the Governing Board members Online meeting July 05 - 08 July. 2nd EUROSAI Investigations Seminar Online meeting 07 July. The awareness raising session “General concept of SDGs, progress at national and subnational levels” Online meeting September 13 September. The awareness raising session “Localisation, mainstreaming and integration of the SDGs at municipal level” Online meeting 14 September. IT Self-assessment (ITSA) and IT Audit Self-assessment (ITASA) Update Meetings Online 15 September. Brainstorming Session for EUROSAI Strategic Goal 1 "Professional Cooperation" Online meeting 21 September. 1st meeting of the PG for the “Relaunch of the EUROSAI’s Website” Online October 01 October. Strategic Goal 2 (SG2) Meeting Online 13 - 15 October. 2nd meeting at technical level of the Governing Board members Prague (Czech Republic) & Online 15 October. 2nd meeting of the PG for the “Relaunch of the EUROSAI’s Website" Online 19 - 20 October. 19th EUROSAI WGEA Annual Meeting Online 22 October. 3rd meeting of the PG for the “Relaunch of the EUROSAI’s Website” Online
Magazine No. 26 - 2021 23 EUROSAI Activities November 03 November. 4th TFMA Annual Seminar “Municipal Real Estate Management” Budva (Montenegro) 04 November. 5th Annual meeting of the EUROSAI Task Force on Municipality Audit (TFMA) Budva (Montenegro) 04 November. EUROSAI / ECA ‘side event’ in the UN Climate Change COP26 Glasgow (United Kingdom) & online 09 - 10 November. 14th Meeting of the EUROSAI Working Group on Information Technologies (ITWG) Tallinn (Estonia) & Online 16 November. 55th EUROSAI Governing Board Meeting London (United Kingdom) & Online
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