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Reports of Working groups


Final report on the Analysis of (types of) errors in EU and national public procurement within the Structural Funds programmes

The Working Group carried out the parallel audit in order to understand why detected errors in Structural Funds are often associated with public procurement rules. The findings show that ‘lack of knowledge’ is the most common reason for errors in public procurement, followed by ‘interpretation difficulties’. The participating SAIs concentrated on the errors reported by national authorities and SAIs. They assessed the national applications of the relevant COCOF guidelines and scrutinised national systems aimed at detecting and preventing errors in public procurement procedures. Furthermore, they analysed the types and causes of errors and identified similarities and differences across the Member States.

Background report to the Resolution of the Contact Committee Task Force to explore the possibilities for cooperation with Eurostat and National Statistical Institutions

In October 2011, the Contact Committee of the Heads of EU SAIs set up a Task Force to explore the possibilities for cooperation with Eurostat and National Statistical Institutions (NSIs). The Task Force was established on the basis of the Contact Committee’s efforts to ensure efficient public auditing in response to the financial and economic crisis and highlighting the importance of reliable and timely information (including statistics) on the use of public funds. The Contact Committee asked the Task Force to report on the results of its work at the next CC meeting in 2012 (CC-R-2011-06)

Access of Supreme Audit Institutions to the main financial supervisors in EU Member States

The audit pilot study shows among other things that seven out of the 13 national SAIs that participated have no mandate to audit the FSA. Hence, these SAIs have no access to the supervisory FSA-files of banks. One SAI, the Algemene Rekenkamer of the Netherlands, has the mandate to audit the FSA, but does not get actual access to the supervisory files of banks at their national supervisor. Five of the 13 national SAIs and the European Court of Auditors both have the mandate and access to the FSA-files.

Checklists for Financial and Compliance Audit of Public Procurement

The Working Group drafted a common checklist, to be used when auditing public procurement processes and meant to be relevant and applicable for audits within different frameworks and with different objectives, requirements and procedures. The checklist begins with an analysis of the procurement function, and is organised according to the main stages of the procurement process, such as pre-tender stage, choice of procurement procedure, publicity and notifications used, identification of potential bidders, evaluation of tenders and award procedure. Specific attention is given to additional works and supplies as a frequent form of direct contracting. In addition, the checklists take fraud and corruption risks into consideration.


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