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OCTOBER 2012, MANAGUA, NICARAGUA- CRECER 2012 -

BERNARD HOLSTEIN, GIZ /GERMAN SAI “BUNDESRECHNUNGSHOF”

PUBLIC SECTOR ADOPTION

OF ISSAI STANDARDS

- AN EXAMPLE FROM EUROPE -

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Content

The German SAI “Bundesrechnungshof”

EUROSAI and the Strategic Plan 2011-2017

The Strategic Goal 2: Professional Standards

Status Quo and next steps

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The German Supreme Audit Institution (SAI) - key facts about the Bundesrechnungshof -

The Bundesrechnungshof is a supreme federal authority. Within the hierarchy

of federal authorities, it has the same status as the Office of the Federal

President, the Federal Chancellery and the federal government departments.

The Bundesrechnungshof examines federal financial management. Its audit

missions cover annual federal revenues and expenditures amounting to over €

500 billion.

As an independent body of government auditing it is subject only to the law. No

other government institution may instruct it to perform an audit. Additionally

there are in every Federal State (16) independent Audit Institutions.

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• Government and

Federal

Ministries

• Federal

Parlament

• 16 Federal

States,

Presidents and

Ministries

of the Federal

States

Federation States

• Cities

• Districts

Local entities

Germany

European UnionEuropean Union

The structure of the Federal Republic of Germany

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Federation Supreme Audit Institution

16 Federal States

Cities, Districts

16 State Courts of Audit

Entities of local control

European Union European Court of Auditors

The system of external financial control

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External organization Headquarters in Bonn Branch office in

Potsdam 9 regional audit offices

Internal organization 9 audit divisiones 48 audit units Presidencial division Total workforce of

1.300

PR

I II III IV V VI VII VIII IX

The German Supreme Audit Instituion (SAI) - Federal Court of Auditors / Bundesrechnungshof -

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Content

The German SAI “Bundesrechnungshof”

EUROSAI and the Strategic Plan 2011-2017

The Strategic Goal 2: Professional Standards

Status Quo and next steps

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EUROSAI - 50 members from all over Europe -

The European Organization of Supreme Audit Institutions (

EUROSAI) is one of INTOSAI’s seven regional working groups.

INTOSAI groups together the Supreme Audit Institutions (SAIs) of

190 countries and it is listed as a support organization of the

United Nations.

EUROSAI was set up with 30 members. Now membership stands

at 50 SAIs (the SAIs of 49 European States and the European

Court of Auditors). The German SAI is from the beginning one of

the members.

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EUROSAIs Strategic Plan 2011 - 2017 - Challenges and solutions -

There are 4 Strategic Goals adopted in Lisbon, Portugal, June 2011:

1. Capacity Building (Facilitate the development and the strengthening of

institutional capacity of EUROSAI members)

2. Professional Standards (Promote and facilitate the implementation of

ISSAI and contribute to their further development)

3. Knowledge Sharing (Encourage cooperation and exchange of experience)

4. Governance and Communication (Manage EUROSAI in accordance with

the principles of good governance and effective communicaction)

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Content

The German SAI “Bundesrechnungshof”

EUROSAI and the Strategic Plan 2011-2017

The Strategic Goal 2: Professional Standards

Status Quo and next steps

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Strategic Goal 2: Implementation of ISSAI - Goal Team and tasks -

The Team:

Chair: SAI Germany

12 Members: Austria, Belgium, Georgia, Hungary, Macedonia, Latvia, Lithuania,

Portugal, Romania, Russia, Slovakia, Ukraine

Tasks:

Raise the awareness of the ISSAI

Encourage translations into official EUROSAI languages (Eng., Fr., Sp., Rus.,

Ger.)

Identify the needs of EUROSAI members in implementing ISSAI and support them

in the impl. process

Organise seminars, provide advice how to implement ISSAI

Share experiences and lessons learned

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To improve the implementation of ISSAI there is a detailed

operational plan with key projects, tasks, responsibilities and a

timetable

Highest priorities:

Raise awareness of ISSAI: provide translations; establish ISSAI information

section on EUROSAI website

Support members in implementing the ISSAI: needs assessment survey; collect

and provide relevant material

Contribute to further development of the ISSAI: establish contact with relevant

INTOSAI committees, feedback to INTOSAI on results of survey

Strategic Goal 2: Implementation of ISSAI - Operational Plan -

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Content

The German SAI “Bundesrechnungshof”

EUROSAI and the Strategic Plan 2011-2017

The Strategic Goal 2: Professional Standards

Status Quo and next steps

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Status Quo (1)- Initial steps taken.... -

Needs assessment survey:

The Survey has been sent to all EUROSAI members in February 2012

37 questionnaires have been returned (74% of EUROSAI members)

Main results: For most SAIs the ISSAI levels 1, 2 and 3 and on level 4 the implementation guidelines

on Financial, Performance and Compliance Audit are relevant

Most SAIs apply the ISSAI, usually parts of the framework, either as SAI standards or as guidelines supporting other standards

Limited human resources are the main obstacles for applying the ISSAI, followed by financial reasons and language problems

Support for the application of the ISSAI in SAIs is needed mostly with regard to ISSAI level 4, especially for applying the implementation guidelines on financial and performance audit, preferably in the form of seminars, cooperation or consulting with other SAIs and guidelines, handbooks or good practice examples

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Status Quo (2)- Initial steps taken.... -

Information on ISSAI published

ISSAI focus in EUROSAI Magazine 2011

ISSAI spotlight on Harmonisation Project in EUROSAI Magazine 2012

New EUROSAI website in progress

Cooperation with IDI regarding the Global ISSAI Implementation

Programme (3i Programme) established

Contacts between GT 2 and the INTOSAI PSC and its sub-

committees established

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Next steps...

Publish ISSAI section (including Russian translation of ISSAI) on EUROSAI

website (will probably be launched in the beginning of 2013)

Support IDI concerning the EUROSAI participants in the 3i-Programme

(9 EUROSAI members confirmed participation/as of 18/09/12)

Organise seminar / workshop based on the results of the needs assessment

Cooperate with European Confederation of Institutes of Internal Auditors

(ECIIA)

Joint seminar or workshop

Encourage EUROSAI members to comment on the exposure drafts of the new

ISSAI on level 3 (ISSAI 100, 200, 300 and 400)

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ISSAIs and GIZ in Latinamerica...

GIZ can support (together with CCR, the Capacity Building

Commitee of OLACEFS…) the implementation of ISSAIs in

Latinamerica / within OLACEFS with activities like:

Seminars / workshops

Technical assistance to special projects

Preparation of handbooks, translations….

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Thank you

for your attention!