Special theme for Europe and likewise for the ECA for andlikewise Europe for “ iskey cooperation International for Europe and likewise for the ECA for andlikewise Europe for “ iskey cooperation International JournalJournal NNo o11 11 | |NOV. NOV. DEC. DEC. 2018 2018 E B U E N E Y T & O W IN N O T R A E D K CO S R O U P N E IN A D R T A I I T O T I O N N A L NUMBER 11 Table of contents November/December 2018 10 15 INTERVIEW Mapping EU SAIs: the who, the what and Klaus-Heiner Lehne, ECA Member the how of international cooperation By Rosa Kotoaro, Private Office of Hannu Takkula, Cooperation works best if beneficial ECA Member, and Gaston Moonen, to both parties Directorate of the Presidency 04 EDITORIAL 32 The EU Contact Committee Working By Monika González-Koss, INTOSAI General 05 The networked Union: experienced Group on EU Structural Funds – a Secretariat, Austrian Court of Audit partners in cooperation group which really worked 49 Cooperating for results: developing By Christoph Klavehn, European Council on By Rolf-Dietrich Kammer, former Member of INTOSAI guidelines to audit disaster- Foreign Relations the Bundesrechnungshof (German Federal related aid Audit Office) 10 Cooperation works best if By Phyllis Anderson, U.S. Government beneficial to both parties 35 Task Force on European Banking Accountability Office Union of the EU Contact Committee: Interview with ECA President 52 How to audit preparedness for a need to close the audit gaps Klaus-Heiner Lehne natural disasters: an output of By Helmut Kern, Regulation of Markets and By Derek Meijers and Gaston Moonen, cooperation, triggering cooperation? Competitive Economy Directorate Directorate of the Presidency By Arife Coşkun, Turkish Court of Accounts 39 The Audit Compendium – a new 15 Mapping EU SAIs: the who, the what and 56 The International Organisation of EU Contact Committee product the how of international cooperation Supreme Audit Institutions – how illustrating the audit work of SAIs By Rosa Kotoaro, Private Office of Hannu does the ECA contribute? Takkula, ECA Member, and Gaston Moonen, By Rafal Czarnecki, Directorate of the By Bogna Kuczynska, John Sweeney and Alan Directorate of the Presidency Presidency Findlay, Audit Quality Control Committee 43 Public Audit in the European Union - 23 The EU Contact Committee – A Directorate, and Paul Sime, Financing and a book in the making SAI story of the EU, of love and Administering the Union Directorate cooperation By Derek Meijers, Directorate of 60 ECA’s ‘personal’ commitment to By Daniel Tibor, Directorate of the Presidency the Presidency developing global audit standards 45 INTOSAI: the global umbrella 27 2018 EU Contact Committee meeting Interview with Gerard Ross, ECA director organization of supreme audit in Croatia: discussing interaction and newly appointment member of the institutions with the motto ‘Mutual with EU citizens INTOSAI FIPP experience benefits all’ By Lidija Pernar, State Audit Office of Croatia By Gaston Moonen, Directorate of the Presidency 3 77 62 ‘Young EUROSAI’ - international cooperation for and between young European auditors By Hayo van der Wal, Netherlands Court of Audi 32 The EU Contact Committee Working Group on EU Structural Funds – a group which really worked By Rolf-Dietrich Kammer, former Member of the Bundesrechnungshof (German Federal Audit Office) 88 INTERVIEW Kay Scheller, President of the German Bundesrechnungshof and Member of the UN Board of Auditors Reviewing global cooperation and putting it into practice: the UN Board of Auditors 62 EUROSAI: The place to be for external 81 The Global Audit Leadership Forum 94 Strengthening capacities public auditors across Europe - an idea factory for the public audit – the work of France’s Cour By Karen Ortiz Finnemore, Spanish Court of world des comptes with the French- Audit/EUROSAI Secretariat By Derek Meijers, Directorate of the speaking SAIs 67 Cooperating with the EUROSAI Presidency By Rémi Frentz and Alban Baric, France’s Working Group on Environmental 83 DIRECTOR'S CUT Cour des comptes Auditing Triggering and enabling 99 International cooperation By Samo Jereb, ECA Member and Jerneja cooperation facilitated by a common Vrabic, Private Office of Samo Jereb Interview with Martin Weber, Director of language – SAIs in Portuguese- 71 Cooperating and knowledge-sharing the Presidency speaking countries on sensitive issues: the EUROSAI Task By Gaston Moonen, Directorate of the By José Tavares, Tribunal de Contas, Portugal Force on Audit & Ethics Presidency 102 Bilateral cooperation between By Helena Abreu Lopes, Member of the 88 Reviewing global cooperation and Tribunal de Contas of Portugal the French Court of Audit and putting it into practice: the UN Board the ECA: further steps discussed 74 Benchmarking Information of Auditors to intensify an already close Exchange Project – an innovative Interview with Kay Scheller, President of relation form of exchanging audit results the German Bundesrechnungshof and By Stéphanie Girard, Private Office of By Radka Domanská and Štefan Kabátek, Member of the UN Boardof Auditors Danièle Lamarque, ECA Member Supreme Audit Office of the Czech Republic By Gaston Moonen, Directorate of the 105 International cooperation Presidency 77 ‘Young EUROSAI’ - international between SAIs to help develop cooperation for and between young 92 The OECD’s ‘Auditors Alliance:’ an capacity in public sector audit – the Swedish experience European auditors innovative forum for international cooperation among internal and By Isabelle Berglund and Hazim By Hayo van der Wal, Netherlands Court external public sector auditors Sabanovic, Swedish National Audit of Audit Office By Jennifer Eddie, Organisation for Economic Co-operation and Development 4 Table of contents 128 PRODUCTION Editor in chief: Gaston Moonen Tel.: +352 4398 - 45716 E-mail: [email protected] Deputy editor: 108 Derek Meijers ECA JOURNAL LONG READ Participating in the E-mail: IMF’s Public Investment [email protected] International collaboration in Water Management Assessment Layout, distribution: Management: water as unifying concept of Senegal Directorate of the Presidency By Professor Emeritus Wim van Vierssen, member By Laura Gores, Private Office of representative of KWR Watercycle Research Institute, Oskar Herics, ECA Member Photos: Nieuwegein, the Netherlands and Vice-president at Water Reproduction prohibited Supply and Sanitation Technology Platform (WssTP), Brussels, Belgium © ECA © European Union, 2018 Reproduction is authorised provided the source is 108 ECA JOURNAL LONG READ 139 Press field days at the EU institutions acknowledged International collaboration in Water in Luxembourg – the ECA presenting The contents Management: water as unifying itself to journalists of the interviews and the articles concept By Vincent Bourgeais, Directorate of the are the sole responsibility By Professor Emeritus Wim van Vierssen, Presidency of the interviewees and authors member representative of KWR Watercycle 140 Blockchain in public administration and do not necessarily Research Institute, Nieuwegein, the - opportunities and practical reflect the opinion of the Netherlands and Vice-president at Water applications at the ECA European Court of Auditors Supply and Sanitation Technology Platform By Barbara Auer, Directorate of the Presidency (WssTP), Brussels, Belgium 142 President and Members of the Unless indicated otherwise, 119 Linking national authorities and the Court of Audit of the West African all pictures and graphical visuals EU – what do national experts take Economic and Monetary Union visit originate from the ECA away from their secondment to the the ECA ECA? By Roberto Gabella Carena, Directorate of the FOR MORE INFORMATION: By Richard Moore, Translation, Language Presidency Services and Publication Directorate 144 ECA Member Annemie Turtelboom European Court of Auditors 12, rue Alcide De Gasperi 122 Foreign exchange – the ECA speaking at the College of Europe on 1615 Luxembourg, cooperating with other SAIs through the rule of law…and the EU budget LUXEMBOURG staff secondment By Dzhelil Ismail, Private Office of Annemie By Michael Pyper, Translation, Language Turtelboom, ECA Member [email protected] Services and Publication Directorate 146 ECA contributes to EIOPA’s 8th Annual Conference in Frankfurt 128 Participating in the IMF’s Public Past editions of the Journal By Victoria Gilson, Private Office of Rimantas Investment Management Assessment can be found on ECA’s website: Šadžius, ECA Member of Senegal eca.europa.eu/en/Pages/Journal.aspx By Laura Gores, Private Office of kOs ar Herics, 149 2018 ECA Clear Language ECA Member event – drafting understandable 132 Performance audit and cooperation and attractive reports ECA performance audit of public- By Derek Meijers, Directorate of the private partnerships Presidency By Enrico Grassi, Investment for Cohesion, 153 Who is auditing the auditors? The Growth and Inclusion Directorate ECA’s third peer review focuses on 136 REACHING OUT progress made in implementing the 2018-2020 strategy ECA Training Day 2018: an By Daniel Tibor, Directorate of the Presidency opportunity for learning, training and sharing knowledg 155 FOCUS eca.europa.eu By Veronica Ardelean and Bernadett Soos- ECA Publications in November and Pétek, Human Resources, Finance and General December 2018 @EUauditors Services Directorate 159 NEXT EDITION 5 Editorial Making sense of cooperation When we decided to take international cooperation between supreme audit institutions (SAIs) as the theme for this