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Annual Report 2012

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Annual Report 2012 Annual Report 2012 Mission The mission of the Court of Audit is to inform the public about important audit findings from audits of state bodies and other users of public funds in a timely and objective manner. It provides recommendations to state bodies and other users of public funds for the improvement of their operations. Annual Report 2012 Number: 002-4/2013/4 Ljubljana, November 2013 4 COURT OF AUDIT OF THE REPUBLIC OF SLOVENIA | Annual Report 2012 CONTENTS KEY RESULTS 7 INTRODUCTION 8 POWERS 10 OBJECTIVES 11 ATTAINMENT OF OBJECTIVES 12 STRATEGIC OBJECTIVE 1 .......................................................................................................................................................... 12 TO CONTINUE TO REPORT TO THE NATIONAL ASSEMBLY AND THE PUBLIC ON THE RESULTS OF AUDITING PUBLIC FUNDS TIMELY AND WITH HIGH QUALITY ............................................................................................................... 12 TYPES OF AUDITS ....................................................................................................................................................................... 12 TIMELINESS AND QUALITY OF AUDIT REPORTS ................................................................................................................... 14 STRATEGIC OBJECTIVE 2 .......................................................................................................................................................... 15 TO REACT EFFICIENTLY TO CHANGES IN THE ENVIRONMENT AND TO THE PUBLIC ’S REQUIREMENTS AND INTERESTS ................................................................................................................................................................................... 15 RECEIVED INITIATIVES FOR AUDITING ................................................................................................................................. 15 PRE -AUDIT ENQUIRIES ............................................................................................................................................................. 16 INITIATIVES RECEIVED FROM THE NATIONAL ASSEMBLY ................................................................................................ 16 STRATEGIC OBJECTIVE 3 .......................................................................................................................................................... 17 TO CONTINUE TO BENEFIT THE PUBLIC SECTOR BY IMPLEMENTING AUDITS AND TO CONTRIBUTE TO THE REDUCTION OF IRREGULARITY AS WELL AS INEFFICIENCY , INEFFECTIVENESS AND UNECONOMY IN THE OPERATIONS OF USERS OF PUBLIC FUNDS ............................................................................................................................. 17 SAVINGS ....................................................................................................................................................................................... 18 CORRECTIVE MEASURES ........................................................................................................................................................... 19 MORE IMPORTANT REQUESTS FOR CORRECTIVE MEASURES , RECOMMENDATIONS AND THEIR IMPLEMENTATION 21 OTHER MEASURES ..................................................................................................................................................................... 35 Proposals to amend regulations ............................................................................................................................................. 36 Cooperation with the Police and the Prosecution Service ................................................................................................ 38 Criminal offences ...................................................................................................................................................................... 38 Minor offences .......................................................................................................................................................................... 38 Annual Report 2012 | COURT OF AUDIT OF THE REPUBLIC OF SLOVENIA 5 Demands for the assessment of constitutionality and legality by the Constitutional Court of the Republic of Slovenia....................................................................................................................................................................................... 38 STRATEGIC OBJECTIVE 4 .......................................................................................................................................................... 38 TO FURTHER INCREASE THE ADVISORY ROLE OF THE COURT OF AUDIT ...................................................................... 38 RESPONDING TO QUESTIONS .................................................................................................................................................. 38 EDUCATION OF BUDGET USERS AND OTHER PUBLIC ......................................................................................................... 39 Regional consultations with the representatives of local communities ........................................................................... 39 Other trainings for budget users ............................................................................................................................................ 41 STRATEGIC OBJECTIVE 5 .......................................................................................................................................................... 43 TO ENHANCE THE CAPACITY AND SKILLS OF THE EMPLOYEES OF THE COURT OF AUDIT AND TO CONTINUOUSLY PROVIDE FOR THEIR TRAINING AND PROFESSIONAL QUALIFICATIONS ............................................ 43 TRAINING OF HUMAN RESOURCES FOR OBTAINING A PROFESSIONAL LEVEL OF EDUCATION .................................. 43 TRAINING OF HUMAN RESOURCES FOR OBTAINING SKILLS .............................................................................................. 43 UPGRADING THE KNOWLEDGE OF HUMAN RESOURCES ................................................................................................... 43 STRATEGIC OBJECTIVE 6 .......................................................................................................................................................... 44 TO CONTINUALLY IMPROVE THE COMMUNICATION STRATEGY AND TO STRENGTHEN THE COOPERATION WITH OTHERS ........................................................................................................................................................................................ 44 COOPERATION WITH THE NATIONAL ASSEMBLY OF THE REPUBLIC OF SLOVENIA .................................................... 44 INTERNATIONAL COOPERATION ............................................................................................................................................ 45 Cooperation within the Contact Committee ....................................................................................................................... 46 Bilateral cooperation ................................................................................................................................................................ 47 Cooperation within the V4+2 Group ................................................................................................................................... 47 Cooperation within EUROSAI .............................................................................................................................................. 48 Cooperation within other multilateral organisations and consultations ......................................................................... 48 COOPERATION WITH THE MEDIA AND PUBLIC .................................................................................................................... 48 Questions posed by journalists and requests for additional explanations ...................................................................... 48 Press conferences...................................................................................................................................................................... 49 Statistical review of published articles in the media ........................................................................................................... 50 Publications on the website of the Court of Audit ............................................................................................................. 50 STRATEGIC OBJECTIVE 7 .......................................................................................................................................................... 50 TO FURTHER IMPROVE THE INSTITUTION 'S WORK ORGANISATION AND MANAGEMENT ........................................... 50 AUDIT FINDINGS 52 OPINIONS EXPRESSED IN AUDIT REPORTS ............................................................................................................................ 52 MOST COMMON ERRORS AND IRREGULARITIES ................................................................................................................... 54 PRESENTATION OF WORK BY AUDIT DEPARTMENTS AND IMPLEMENTED AUDITS 59 THE FIELD OF THE STATE BUDGET AND DIRECT STATE BUDGET USERS ........................................................................ 59 AUDITS FROM THE FIELD OF LOCAL COMMUNITIES ..........................................................................................................
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