Download or read book EU Audit in Brief 2019 written by and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The '2019 EU audit in brief' provides an overview of our 2019 annual reports on the EU's general budget and the European Development Fund, in which we present our statement of assurance as to the reliability of the accounts and the legality and regularity of the transactions underlying them. It also outlines our key findings regarding revenue and the main areas of spending under the EU budget and the European Development Fund, as well as findings relating to budgetary and financial management, and follow-up of our previous recommendations. The full texts of the reports may be found at eca.europa.eu. The European Court of Auditors (ECA) is the independent external auditor of the EU. We warn of risks, provide assurance, highlight shortcomings and good practice, and offer guidance to EU policymakers and legislators on improving the management of EU policies and programmes. Through our work we ensure that EU citizens know how their money is being spent.
Download or read book EU Budget 2019 written by and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The Commission ensures a high level of transparency and accountability to its stakeholders. Last year, in the "EU audit in brief" related to the 2018 Annual Report of the European Court of Auditors (ECA), the ECA President Klaus-Heiner Lehne had indeed noted that "Thanks to the improvements in its financial management, the European Union now meets high standards of accountability and transparency when it comes to spending public money. We need to build further on this success in improving the EU's financial management in order to ensure that our citizens can maintain their trust in the EU and its Member States. In particular, we should jointly focus our scrutiny on areas where particular shortcomings persist and risks are particularly high". Every year the Commission reports annually on the implementation of the EU budget in the Integrated Financial and Accountability Reporting package that includes Annual Management and Performance Report.
Download or read book Improving Healthcare Quality in Europe Characteristics Effectiveness and Implementation of Different Strategies written by OECD and published by OECD Publishing. This book was released on 2019-10-17 with total page 447 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume, developed by the Observatory together with OECD, provides an overall conceptual framework for understanding and applying strategies aimed at improving quality of care. Crucially, it summarizes available evidence on different quality strategies and provides recommendations for their implementation. This book is intended to help policy-makers to understand concepts of quality and to support them to evaluate single strategies and combinations of strategies.
Download or read book Meaning of the European Court of Auditors written by Mario Palamara and published by GRIN Verlag. This book was released on 2011-05 with total page 37 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seminar paper from the year 2010 in the subject Economics - Macro-economics, general, grade: 2,3, Cologne University of Applied Sciences, language: English, abstract: The European Union is comprised of seven institutions: the European Parliament, the European Council, the Council of the European Union, the European Commission, the Court of Justice of the European Union, the European Central Bank and the Court of Auditors. The latter is the last founded EU Institution and was established by the Treaty to carry out the audit of EU finances. "As the EU's external auditor it contributes to improving EU financial management and acts as the independent guardian of the financial interests of the citizens of the Union." This term paper provides an insight into the work procedures of the Court of Auditors and its approach to audit EU ́s budgets according to the Annual Activity Report 2009. Moreover this paper points out the importance and achievements of the Court ́s work particularly on the basis of the special report No 6, 2009 about the "European Union food aid for derived persons".
Download or read book Annual Report on Internal Audits Carried Out in 2019 written by and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This report presents the internal audits conducted in 2019 by the Internal Audit Service of the European Commission in the Commission Directorates-General, services and executive agencies, and contains: (i) a summary of the number and type of internal audits carried out; (ii) a synthesis of the recommendations made; and (iii) the action taken on those recommendations. In accordance with Articles 118(8) and 247 of the Financial Regulation, the Commission forwards the report to the European Parliament and to the Council. It is based on the report drawn up in accordance with Article 118(4) of the Financial Regulation by the Commission's Internal Auditor on Internal Audit Service audits and consulting reports completed in 2019.
Download or read book Gaps Overlaps and Challenges written by and published by . This book was released on 2014 with total page 78 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Accountability and audit arrangements for European Union (EU) policies, instruments, entities and related public financial resources and related challenges are considered in this review. For this purpose, accountability refers mainly to democratic (especially parliamentary) oversight of policies and activities of public bodies, whereas public audit refers to the financial and performance audits of policies and related public funds and their link to the accountability process."-- Page 1.
Download or read book Report of the European Court of Auditors on the Performance of the EU Budget written by and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Chapter 1 covers an important aspect of the EU budget's performance framework: the Commission's high-level performance reporting through the AMPR and programme statements. We examined whether the Commission has a robust process for producing these reports and whether they give a clear, comprehensive and balanced overview of the performance of EU spending programmes. In order to get the answers, we analysed the relevant reports and Commission internal procedures and interviewed Commission staff. In chapters 2 to 6 we examine the results achieved by EU programmes under, respectively, headings 1a, 1b, 2, 3 and 4 of the 2014-2020 multiannual financial framework. Our purpose was to establish how much relevant performance information is available and, based on that information, to assess how well EU spending programmes have actually performed. Out of 58 spending programmes, we selected nine which, taken together, represent around three quarters of all payments made up to the end of 2019 against the 2014-2020 multiannual financial framework commitments. We based our assessment on the performance information coming from the Commission (including the AMPR, performance indicators and evaluations) and - where available - recent findings from our own audit and review work. We checked the Commission's performance information for plausibility and consistency with our findings, but we did not audit its reliability. When analysing the performance indicators, we classified them into input/output/result and impact indicators. We also assessed whether they were'on track', i.e. whether they were likely to meet their targets. We also assessed performance on a sample of transactions that we audited for the purposes of the statement of assurance. - Chapter 7 presents the results of our follow-up of audit recommendations we made in special reports published in 2016.
Download or read book Public Audit in the European Union written by and published by . This book was released on 2018 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: 'Public audit in the European Union' provides information on the work and role of supreme audit institutions across all EU Member States and at Union level, illustrating their contribution to the effective functioning of our democracies. This handbook provides an overview of the mandate, status, organisation, work and output of the 29 supreme audit institutions of the EU and its Member States and illustrates the differences and similarities between them.
Download or read book Safeguarding the Euro in Times of Crisis written by and published by . This book was released on 2019 with total page 419 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book tells the inside story of those who played key roles in setting up the organisations and combatting the crisis. In exclusive interviews, global financial leaders and ESM insiders provide a rich stock of perspectives and anecdotes that bring to life the urgency of the crisis as well as the innovative solutions found to resolve it. The European Stability Mechanism and its temporary predecessor the EFSF provided billions of euros in loans to five hard-hit euro area countries during the European financial and sovereign debt crisis of the early 2000s, helping to safeguard the stability of those countries and the euro area as a whole. Initially, the crisis-torn euro area was ill-equipped institutionally, but the rapid establishment of the firewalls, the assistance programmes, deep‐seated country reforms, the strengthening of European institutions, and extraordinary European Central Bank measures shielded Europe from a euro area break-up. With the EFSF/ESM set-up, its managers aspired to create a new, more entrepreneurial international financial institution, one that is agile enough to respond quickly to new challenges, while still ensuring the strict governance befitting an organisation pursuing a public mission. The euro area has emerged from near disaster in more robust shape. As Europe strives to further strengthen its architecture in preparation for any possible future crises, it is important to reflect upon how the euro area reinvigorated its fortunes and draw the relevant lessons for future crisis management in Europe and beyond.
Download or read book Audit of Budget Programs in European Union Countries written by Inna Hnydiuk and published by . This book was released on 2022 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Audit of budget programs in EU countries requires a detailed study of the audit procedure in order to minimize possible deviations and errors in the implementation of programs. The principal result of the audit of budget programs' indicators financed from EU funds is to verify the cost-effectiveness, efficiency and effectiveness of the use of budget resources. The purpose of the academic paper is to study the results of the audit of budget programs in EU countries in order to identify the causes and factors that influenced the violations and errors in the use of budget funds. The research methods are as follows: system and logical analysis; information synthesis method; systematization and generalization; comparison method; statistical analysis. Study contributes relevant information and processed data regarding to internal and external audit standards and mechanisms to improving their efficiency. Limitations of the study are possible unknown violations of the budget programs that result in inaccurate data analysis. Results. Conducting audit of the budget programs in the EU in accordance with international auditing standards complies with the generally accepted procedure for audit of using budget funds by beneficiaries. In 2019, as a result of the audit of budget programs by European Commission, it was found that 51 out of 130 transactions (39%) contained violations and errors. A significant number of errors have been found in programs that direct budget funds to research and innovation. It has been revealed that most of the errors were found in the budget program Horizon 2020, in connection with which the European Court of Auditors calls in question the eligibility of all costs declared by the beneficiary for the audit period. The main errors in reporting in other budget programs were reimbursements of travel expenses not related to the implemented EU budget program; the erroneous exchange rate used in the programs was not that provided by the rules of the program. The level of error in conducting audit of budget programs in 2019 has been 4.0%, which is a significant reserve for improving the efficiency and effectiveness of the audit.
Download or read book Public Sector Accounting Auditing and Control in South Eastern Europe written by Vesna Vašiček and published by Springer. This book was released on 2019-03-29 with total page 265 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book comprehensively presents the current practice and further development paths of public sector accounting, auditing and control systems in 7 South Eastern European countries based on the contributions of highly-respected researchers. Each chapter is a study of the territorial organisation, public sector scope, formulation and execution of central government and local and regional self-government budgets, accounting and financial reporting reforms and practice, audit and other oversight (supervision) in the public sector, and challenges in the further development of public sector accounting and auditing of each country. It also provides insights into the challenges that SEE countries are faced with as they move towards the adoption of accrual accounting and the implementation of IPSAS and/or EPSAS, and offers a valuable reference resource for academics, researchers, students, auditors, public administrators, policy makers and standard setters.
Download or read book Trust in Government written by Organisation for Economic Co-operation and Development and published by Org. for Economic Cooperation & Development. This book was released on 2000 with total page 340 pages. Available in PDF, EPUB and Kindle. Book excerpt: At a time when there is a growing consensus among governments on what should constitute the essential elements of an effective and comprehensive ethics strategy, this OECD report constitutes a unique source of comparative information on ethics management measures in OECD countries.
Download or read book World Report 2019 written by Human Rights Watch and published by Seven Stories Press. This book was released on 2019-02-05 with total page 847 pages. Available in PDF, EPUB and Kindle. Book excerpt: The best country-by-country assessment of human rights. The human rights records of more than ninety countries and territories are put into perspective in Human Rights Watch's signature yearly report. Reflecting extensive investigative work undertaken by Human Rights Watch staff, in close partnership with domestic human rights activists, the annual World Report is an invaluable resource for journalists, diplomats, and citizens, and is a must-read for anyone interested in the fight to protect human rights in every corner of the globe.
Download or read book Managing Public Expenditure A Reference Book for Transition Countries written by OECD and published by OECD Publishing. This book was released on 2001-03-20 with total page 497 pages. Available in PDF, EPUB and Kindle. Book excerpt: Managing Public Expenditure presents a comprehensive and in-depth analysis of all aspects of public expenditure management from the preparation of the budget to the execution, control and audit stages.
Download or read book World Development Report 2019 written by World Bank and published by World Bank Publications. This book was released on 2018-10-31 with total page 201 pages. Available in PDF, EPUB and Kindle. Book excerpt: Work is constantly reshaped by technological progress. New ways of production are adopted, markets expand, and societies evolve. But some changes provoke more attention than others, in part due to the vast uncertainty involved in making predictions about the future. The 2019 World Development Report will study how the nature of work is changing as a result of advances in technology today. Technological progress disrupts existing systems. A new social contract is needed to smooth the transition and guard against rising inequality. Significant investments in human capital throughout a person’s lifecycle are vital to this effort. If workers are to stay competitive against machines they need to train or retool existing skills. A social protection system that includes a minimum basic level of protection for workers and citizens can complement new forms of employment. Improved private sector policies to encourage startup activity and competition can help countries compete in the digital age. Governments also need to ensure that firms pay their fair share of taxes, in part to fund this new social contract. The 2019 World Development Report presents an analysis of these issues based upon the available evidence.
Download or read book Rare Cancer Agenda 2030 written by Rare Cancers Europe and published by Youcanprint. This book was released on 2020-02-24 with total page 131 pages. Available in PDF, EPUB and Kindle. Book excerpt: RARE CANCER AGENDA 2030 Ten Recommendations from the EU Joint Action on Rare Cancers 1. Rare cancers are the rare diseases of oncology 2. Rare cancers should be monitored 3. Health systems should exploit networking 4. Medical education should exploit and serve healthcare networking 5. Research should be fostered by networking and should take into account an expected higher degree of uncertainty 6. Patient-physician shared clinical decision-making should be especially valued 7. Appropriate state-of-the-art instruments should be developed in rare cancer 8. Regulation on rare cancers should tolerate a higher degree of uncertainty 9. Policy strategies on rare cancers and sustainability of interventions should be based on networking 10. Rare cancer patients should be engaged
Download or read book WHO guidelines on physical activity and sedentary behaviour written by and published by World Health Organization. This book was released on 2020-11-20 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt:
