Programme and Materials
|
Monday, 19 September, 2016 |
|
|
19:30-21:00 |
Welcome reception hosted by the National Audit Office of Lithuania Restaurant Rib Room, Hotel Holiday Inn |
|
Tuesday, 20 September, 2016 |
|
|
Facilitator |
Ms Olga Vitkauskienė, National Audit Office of Lithuania |
|
08:30-09:00 |
Registration of the participants |
|
Plenary Session (room Columbus) |
|
|
09:00 – 09:10 |
Opening of the Seminar Welcome address by Dr Arūnas Dulkys, National Audit Office of Lithuania |
|
09:10 – 09:15
09:15-09:30 |
Presenter: Mr Attila Horcsin, State Audit Office of Hungary The presentation will focus on the key aspects and main activities of the EUROSAI Strategic Goal 1: Capacity Building, the chair of which is the State Audit Office of Hungary. Presentation 1 “Financial risk in the economical management of municipalities” Presenter: Dr Júlia Valastyán Vízhányó, State Audit Office of Hungary This presentation will give a short glimpse on what kind of risks can affect the financial management of municipalities. In other words, what caused the deterioration of their financial balance as well as the increase of long term liabilities in the sub-system of municipalities. It will also answer what kind of proposals can contribute to the prevention of the reproduction of debt and can facilitate the improvement of financial balance. |
|
09:30 – 09:50
|
Presentation 2 “New approach to the strategic analysis of the municipal sector“ Presenter: Mr Edgars Korčagins, State Audit Office of Latvia The presentation will provide an overview of the municipal sector in Latvia and SAI’s mandate in municipal auditing. Presentation’s focus will be on the strategic analysis of the municipal sector, sources of information and assessment criteria as well as outcomes of the analysis and benefits of its multidimensional approach. |
|
09:50 – 10:10
|
Presentation 3 “State finance opendata webpage – a tool for everyday work” Presenters: Ms Riina Lõhmus and Ms Ines Vali, National Audit Office of Estonia The presentation will focus on all local governments’ accounting data of Estonia that was made available as opendata in 2011. Since the beginning of the 2016 all government sectors’ accounting data has been added. The goal of the service is to increase the transparency and accessibility as well as to grow public awareness, encourage discussions and involvement. |
|
10:10 – 10:30
|
Presentation 4 “A tool for customising electronic forms. The web questionnaire” Presenter: Ms Laura Atance Aparicio, Spanish Court of Audit The website-based tool used in the Spanish Court of Audit that supports the creation and management of electronic transactions for interacting with third parties will be presented. This tool enables the creation of electronic forms through which the auditees can easily and safely provide relevant information and electronic documents. |
|
10:30 – 11:00 |
Group photo Coffee break |
|
Parallel Workshops |
|
|
11:00-12:30
|
Workshop session 1 (room Columbus) “Innovative methods of municipality audits“ Moderators: Dr Júlia Valastyán Vízhányó and Mr Attila Horcsin, State Audit Office of Hungary Motto: "Modern societies take one single thing seriously: MONEY. Democratic societies know one thing more serious: PUBLIC Money!" This workshop session will give a short summary on what kind of innovative methods are used in the audits in the field of local governments. After the introduction part the participants will solve a group work following the instructions of the lecturer. |
|
11:00-12:30 |
Workshop session 2 (room Cousteau) “Big municipal data: Analysing Municipalities' audit relevance “ Moderators: Mr Andreas Mayrbäurl and Mr Richard Mühlmann, Austrian Court of Audit In the first part of the workshop session, a short presentation of analysing methods on a municipal level will be given, followed by small teamwork in Excel. Questions that will be covered during the workshop session: how to prepare and analyse data and how to get results easily regarding the selection of the right municipalities to audit. |
|
12:30-13:30
|
Lunch Restaurant Rib Room, Hotel Holiday Inn |
|
Plenary Session (continued) (room Columbus) |
|
|
13:30-13:50
|
Presentation 5 “FOLLOW UP audit - Software for data analysis of audit reports – SAPRI” Presenter: Mrs Blerta Ganiu, State Audit Office of Macedonia The presentation will cover the activities of the State Audit Office of Macedonia in relation to monitoring of implementation of recommendations. The role of the tool i.e. the software for data analysis of audit reports and the possibilities offered by this software for monitoring the status of audit recommendations will also be discussed. |
|
13:50-14:10
|
Presentation 6 “Innovation in Romanian municipality audits. Present and future developments“ Presenter: Mr Mihai Sanda, Romanian Court of Accounts The presentation will focus on 2 key aspects, firstly, the national – level data standardisation efforts, and the audit software created in-house to maximize audit planning and execution efficiency. Secondly, the ISO proceedings regarding the standardisation of data collection for audit purposes, and the presentation of ISO Project Committee 295 Audit Data Collection will be covered. |
|
14:10-14:30
|
Presentation 7 Presentation of the Task Force on Municipality Audit Presenter: Ms Aurelija Brukštutė, National Audit Office of Lithuania The 44th EUROSAI Governing Board, held in Luxembourg 13-14 June 2016, approved the initiative of NAO of Lithuania to establish the EUROSAI Task Force on Municipality Audit (TFMA). NAOL has the following expectations of the TFMA’s activities - exchanging practices on municipality audit will lead to new ideas, new approaches, innovations and changes and, therefore, added value for the EUROSAI SAIs, and finally it will bring a common space for open dialogue on the topic. |
|
14:30 – 15:00 |
Break with tasks |
|
Knowledge Café (room Columbus) |
|
|
15:00-17:00
|
Ground-breaking data analysis Café Host of the Knowledge Café: Ms Toma Bartašė, National Audit Office of Lithuania During the Knowledge Café dynamic discussions in informal environment with the aim to share audit data analysis practice among different countries will take place. Conversations will also focus on the possible ways of how to improve the data analysis in order to get better audit impact on time. Discussions will spin around the data analysis in strategic planning and audit process, big data analysis as well as data sources and gathering methods. |
|
17:00-18:00 |
Free Time |
|
Social Programme |
|
|
18:00-21:30
|
Guided Tour in the Vilnius Old Town Departure by bus from the Hotel Holiday Inn |
|
Dinner hosted by the National Audit Office of Lithuania Restaurant Neringa, Gedimino Ave 23, Vilnius |
|
|
Wednesday, 21 September, 2016 |
|
|
09:00-09:30 |
Departure on foot from the Hotel Holiday Inn to Vilnius City Municipality, Konstitucijos Ave 3, Vilnius Accompanied by colleagues from the National Audit Office of Lithuania |
|
09:30-12:00
|
Work session at the Vilnius City Municipality The work session will focus on the developments which are being carried out in Vilnius City Municipality in order to improve management of municipality-owned enterprises. Insights from Vilnius City Municipality-owned enterprises representatives will be shared about how these changes affect enterprises and what developments are being carried out inside the companies (“Vilniaus viešasis transportas” example). Discussion will follow between the auditors and practitioners about specificities of audits of municipality-owned enterprises’, their activities and performance evaluation matters, legal framework in different countries and needed developments. |
|
12:00-12:30 |
Return to the Hotel Holiday Inn |
|
12:30-13:30 |
Lunch Restaurant Rib Room, Hotel Holiday Inn |
|
Workshop session (room Columbus) |
|
|
13:30-15:00
|
Workshop Session 3 “Analysis of Financial Performance of Municipality-owned Enterprises in Municipality Audits” Moderator: Mr Julius Lukošius, National Audit Office of Lithuania Municipality-owned companies (MOE’s) play an important role in providing essential services to the citizens. Yet they are very different from Municipality administrations, therefore, the analysis of MOES’s require appropriate methods. During this workshop the main attention will be focused on various analysis approaches that make the audit process better, more successful and more effective. |
|
15:00 – 15:30 |
Coffee break |
|
15:30 – 16:30
|
Discussions Distinguishing Features of Municipality Audit Moderator: Ms Aurelija Brukštutė, National Audit Office of Lithuania In practice there are various models of external audit systems of municipalities in different countries. SAIs have different mandates, varying scope, different types of audits conducted in municipalities. The purpose of discussions is to distinguish characteristic features of municipality audits and to differentiate this audit from the audit of other public entities. |
|
16:30-17:00 |
Results and Closing of the Seminar |