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Twinning Contract Number: AL 13 IB FI 01
TWINNING INTERIM QUARTERLY REPORT
TWINNING INTERIM QUARTERLY REPORT number: 7
EUROPEAN COMMISSION
TWINNING PROJECT
INTERIM QUARTERLY REPORT
Project Title: “Strengthening of external audit capacities”
Partners: MS: Najwyższa Izba Kontroli (NIK) – Supreme Audit Office of Poland in
consortium with the State Audit Office, Croatia (SAO)
BC: Supreme State Audit of Albania (ALSAI)
Date: 12.12.2017
Twinning Contract Number: AL 13 IB FI 01
2
LIST OF ABBREVIATIONS
ALSAI / HSC Albanian Supreme State Audit
BC Beneficiary Country
CFCU Central Financing and Contracting Unit (Ministry of Finance of Albania)
CP Counterpart
CL Component Leader / Key Expert
EU The European Union
EUD Delegation of the European Union to Albania
HR Human Resources
IDI INTOSAI Development Initiative
INTOSAI International Organisation of Supreme Audit Institutions
ISSAI International Standards of Supreme Audit Institutions
MS Member State
NGO Non-government organisation
NIK Najwyższa Izba Kontroli (Supreme Audit Office of Poland)
PL Project Leader
PFM Public Financial Management
RTA Resident Twinning Adviser
SAI Supreme Audit Institution
SAO
STE
State Audit Office of Croatia
Short Term Expert
WB World Bank
Twinning Contract Number: AL 13 IB FI 01
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Section 1: Project data
Twinning Contract Number IPA AL 13 IB FI 01
Project Title: “Strengthening of external audit capacities”
Twinning Partners (MS and BC) MS: NIK and SAO BC: ALSAI
Report Number: 7
Period covered by the report: 17 August 2017 – 16 November 2017
Duration of the project: 24 months
Rapporteur: Mr Wojciech Kutyła, MS PL
in cooperation with: Ms Luljeta Nano, BC PL
Mr Wojciech Kutyła Ms Luljeta Nano MS PL BC PL
Twinning Contract Number: AL 13 IB FI 01
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Section 2: Content
2A - BACKGROUND Overall objective Project purpose
Project purpose and indicators of achievement
State of achievement/ problems encountered
Improve external auditing capacities according to EU good practices and to INTOSAI standards
During the seventh quarter, missions within the Activities 2.2.5, 2.2.7, 2.3.3, 2.4.4 and 3.1.4 took place
1. Number of guidelines prepared for implementing the new legislation
On-going
2. An assessment of the legal frame-work vis-à-vis EU models
Accomplished
3. An assessment of the legal frame-work vis-à-vis the INTOSAI Declara-tions.
Accomplished
4. Recognized (or tailored) qualification scheme in place
On-going
5. Staff appraisal system which is con-sistent across the office, based on ob-jective criteria and which motivates and rewards good performers.
On-going
6. Separate core groups of staff with the skills required to undertake finan-cial and performance audits to interna-tional auditing standards (30 and 12 staff respectively)
On-going
7. 10 staff members across` Audit de-partments able to undertake Computer -assisted audit techniques, with at least 2 competent to train others
Accomplished
8. HSC undertakes audits covering a broad range of topics and institutions and provides the Parliament with quali-ty reports and advice
On-going
9. Audit staff members aware of their role and responsibilities with respect to fraud and corruption
Accomplished
10. Overall strategy and internal guid- Accomplished
Twinning Contract Number: AL 13 IB FI 01
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ance on the role of SAI in the fight against fraud and corruption
11. Feedback from Parliament’s Com-mission on Economy and Finance members and audited bodies on impact and usefulness of audit
On-going
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Policy Developments
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Project assumptions Regarding the relevant project activities having taken place during the reporting period, the follow-ing evaluation is made with respect to fulfilment of project assumptions:
Assumptions for Project Purpose: Evaluation (regarding report-ing period)
Adequate commitment of all partners Assumption met
Efficient cooperation between BC and MS partners Assumption met
Assumptions for Activities which took place:
Activity 2.2.5
Appropriate selection and attendance of HSC financial audit personnel and its readiness to participate in the training
Access to and availability of HSC audit background materials to produce case studies and examples of audit work to be used in the course of training
If required, interpretation to English of the proceedings of this activity
Availability of premises and required administrative and technical support
Undisturbed funding of this project activity
Stability in the composition of the group of experts
Assumptions met
Activity 2.2.7
Appropriate selection and attendance of HSC compliance and financial audit personnel and its readiness to participate in the expert-supported audits
Access to and availability of HSC audit planning documentation
If required, interpretation to English of the proceedings of this activity
Availability of premises and required administrative and technical support
Undisturbed funding of this project activity
Stability in the composition of the group of experts
Assumptions met
Activity 2.3.3
Access to ALSAI previous performance audit reports
Selected SAO staff involved in pilot performance audits available to work on implementing activity
Assumptions met
Activity 2.4.4
Access to the HSC IT audits’ reports and working papers.
Well motivated group of the HSC auditors ready to work on risk analysis
with use of the EUROSAI IT Working Group ‘E-government control space’
tool, and to perform the IT audit.
Topic, calendar and content of the audit agreed by the HSC auditors and
SMEs.
Approval by the HSC management to the topic, calendar, content and re-
sources necessary to conduct the audit.
Analytical team of the HSC experts ready to collaborate at the implementa-
tion of a new methodology to the SAI’s audit approach.
The HSC management’s approval to the modification of the audit approach.
Assumptions met
Activity 3.1.4
Intense cooperation of the HSC managers with STEs in order to create
synergy and accentuate the impact of project’s deliverables
Documents translated in sufficient quality and on time
Full commitment of the HSC staff to ensure viability and continuity of the
project
Assumptions met
Twinning Contract Number: AL 13 IB FI 01
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B - ACHIEVEMENT OF MANDATORY RESULTS The project is generally on track, however within Activity 2.2.7 three pilot financial and compliance audits are planned to be carried out. The financial audit timeline has to be coordinated with the fi-nancial reporting cycle in auditees. While interim financial audit stage could be started in late 2017/early 2018, the final part of the audits can be realized only after the auditees’ financial state-ments have been developed and officially issued, i.e. after 31 March 2018. Therefore, in our opin-ion the project needs to be extended by a few months to ensure the proper implementation of the project’s activities in this area. In September 2017 the ROM mission also took place and provided the Twinning Project’s partners with some conclusions and recommendations (especially the development of the Sustainability Plan for the project), which also need the above mentioned extension to be properly addressed. Given this extension is granted (by means of an addendum to the twinning contract), there are no other imminent risks to the overall achievement of the mandatory results of the project.
This quarterly report reviews all activities in the three components. In the following table, activities developed during the seventh quarter are highlighted in grey. No Side Letters were submitted in the seventh quarter.
Component Activity Benchmarks Sources of information Implementation
status
Component 0: General ac-tivities
Activity 0.1:
Kick off meeting
work plan and main results to be achieved during the implementa-tion presented
media informed about the start of the project
press conference press release
press releases first quarterly report
Completed
Component 1: Improvement of legislative framework for audits
Activity 1.1.1
An analysis of the ALSAI legal framework vis-à-vis the INTOSAI Lima and Mexico Declarations, other relevant international standards and EU Member States models. An analysis of the provisions of the Constitution, ALSAI Law and other laws, which relate to matters of state audit from the point of view of completeness of regulation and mutual con-sistency of these acts and other provisions, which influence the legal posi-tion of ALSAI. Analysis of cur-rent application of the law
Developed analysis of the legal framework vis-à-vis the INTOSAI Declarations and other international standards
Developed analysis of the ALSAI legal framework vis-à-vis EU Member States models
Developed analysis of the applied law and identification of poten-tial barriers in imple-menting introduced amendments (identifi-cation of possible legal gaps which could hin-der audit activity, and consideration whether it would be reasonable to propose relevant legislative changes; identification of possi-ble areas that are not sufficiently defined in acts of law and require amendment).
STEs mission report Interim quarterly report Paper: analysis of the
ALSAI legal framework vis-à-vis the INTOSAI Declarations and other in-ternational standards
Paper: analysis of the ALSAI legal framework vis-à-vis EU Member States models
Paper: analysis of the ap-plied law and identification of potential barriers in im-plementing introduced amendments
Completed
Twinning Contract Number: AL 13 IB FI 01
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Component Activity Benchmarks Sources of information Implementation
status
Activity 1.1.2.
Development of recommenda-tions on how to apply the provi-sions of the new ALSAI Law (practical guide-lines for imple-menting the new Law in particular areas) together with a concept of a commentary to the new rules, which could be developed by the ALSAI. The concept and ALSAI Activity program in order to effectively apply the provi-sions of new Law. Develop-ment of the ac-tion plan to draft the by-laws to the new ALSAI Law
Developed concept of a commentary to the new regulations, which could be developed by the ALSAI
Developed practical guidelines for imple-menting the new ALSAI Law in particu-lar areas
Developed table of contents for most of the internal guidelines elaborated and dis-cussed with ALSAI staff
Developed concept and ALSAI Activity program in order to ef-fectively apply the pro-visions of new Law. Development of the action plan to draft the by-laws to the new ALSAI Law
STEs mission reports Interim quarterly report Paper: concept of a com-
mentary to the new regula-tions
Paper: practical guidelines for implementing the new ALSAI Law in particular areas
Paper: action plan to draft the by-laws to the new ALSAI Law
Developed table of con-tents for most of the inter-nal guidelines elaborated and discussed with ALSAI staff
Completed
Activity 1.1.3
Revision of the Internal Regula-tion in accord-ance with amendments of the ALSAI Law and new audit approach for financial, per-formance and compliance au-dit
Developed analysis of internal regulations re-view and proposals of amendments
Identification of legal and organizational so-lutions which need to be amended and im-plemented into the methodology, report-ing, etc.
Developed analysis of issues related to pro-posed directions of ex-ternal activities (de lege ferenda pro-
posals) and internal activities (amendments in the internal regula-tions resulted from new goals and devel-opment directions) and proposed strategy of their implementation
STEs mission report Interim quarterly report Paper: analysis of internal
regulations review and proposals of amendments in accordance with the new ALSAI Law and new audit approach for finan-cial, performance and compliance audit (the analysis included in the mission report)
Completed
Twinning Contract Number: AL 13 IB FI 01
10
Component Activity Benchmarks Sources of information Implementation
status
Activity 1.2.1.
An analysis of legal regulations and the practice of the ALSAI relations with the Parliament. Development of the draft guide-lines for the in-stitutionalisation of relations with Parliament. De-velopment of the program and measures for implementation of the draft guidelines for the institutional-isation of rela-tions with Par-liament
Developed analysis of legal regulations for the ALSAI relations with the Albanian Par-liament
Developed analysis of the practice of the ALSAI relations with the Albanian Parlia-ment
Developed draft guide-lines for the institution-alisation of relations of the ALSAI with the Al-banian Parliament
Developed plan and measures on how to implement the draft guidelines for the insti-tutionalisation of rela-tions of the ALSAI with the Albanian Parlia-ment
STEs mission report Interim quarterly report Paper: analysis of legal
regulations for the ALSAI relations with the Albanian Parliament
Paper: analysis of the practice of the ALSAI rela-tions with the Albanian Parliament
Paper: draft guidelines for the institutionalisation of relations of the ALSAI with the Albanian Parliament
Paper: plan and measures on how to implement the draft guidelines for the in-stitutionalisation of rela-tions of the ALSAI with the Albanian Parliament
Completed
Activity 1.2.2.
Seminar on the relations be-tween SAI and Parliament
Organised seminar on the relations with Par-liament
Draft guidelines on relations with Parlia-ment presented and any raised problems discussed
STEs mission report Interim quarterly report Paper: the seminar Agen-
da and explanatory note for participants
Paper: evaluation of the seminar
Completed
Activity 1.2.3.
Analysis of the legal framework and current practice of ALSAI on follow up of audit rec-ommendations. Drafting a man-ual on tracking audit conclu-sions and rec-ommendations. Development of a concept of the IT system for tracking the conclusions and recommenda-tions of the ALSAI audit
Developed analysis of the legal framework and current practice of ALSAI on follow up of audit recommenda-tions
Developed manual on tracking audit conclu-sions and recommen-dations
Developed concept of the IT application for tracking the conclu-sions and recommen-dations of the ALSAI audits
STEs mission reports Interim quarterly report Paper: analysis of the le-
gal framework and current practice of ALSAI on fol-low up of audit recom-mendations
Paper: manual on tracking audit conclusions and rec-ommendations
Paper: concept of the IT ap-plication for tracking the con-clusions and recommenda-tions of the ALSAI audits (for modelling processes a graphical language known as Business Process Modelling Notation will be used)
Not started yet
Component 2:
Develop-ment of audit methodol-ogies and reporting capacities
Activity 2.1.1
Review of the anti-corruption/fraud system in Alba-nia and ALSAI achievements in the field of tack-ling corruption and fraud
The overall strategy for anti-fraud and anti-corruption activities revised
Recommendations concerning the changes in the ALSAI cooperation with key stakeholders prepared
Revised approach to whistleblowing
Former and new ALSAI strate-gy and/or guideline – proposals of amendments ALSAI strategy, standards and/or guidelines STEs mission report Report summarizing findings and opinions
Completed
Twinning Contract Number: AL 13 IB FI 01
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Component Activity Benchmarks Sources of information Implementation
status
Compo-nent 2.2
Develop-ment of audit methodol-ogies and reporting capacities
Activity 2.1.2 Training of anti-fraud and anti-corruption activ-ity, including a whistle-blower system in ALSAI as a specific methodology for anti-fraud and anti-corruption
Delivery of 1 two-day training and 1 one-day practical courses
STE mission report Translated presenta-
tions and material for courses
Completed
Activity 2.1.3.:
Development of an audit manual related to issues of anti-fraud and anti-corruption and notifying law enforcement institutions about cases of fraudulent and corruption in public sphere, including main steps and good practice
Audit manual related to issues of anti-fraud and anti-corruption completed
An audit manual relat-ed to issues of anti-fraud and anti-corruption
STE mission report
Completed
Activity 2.1.4:
Study Visit to Poland
Study tour completed and best practices are presented
Participants‘ report Completed
Activity 2.2.1
Development and introduction of a risk based audit approach to compliance and financial audit strategic planning
Quantity: 80% of the Albanian government sector budget may be covered by the compli-ance and financial audit
Quality: compliance and financial audit strategic planning will be based on risk and overall material-ity
Target group: ALSAI audit planning staff
Time: 5 days of training and discussion
Place: ALSAI central office
Particular meeting (semi-
nars, training sessions)
presentations
Overall Activity conclusions
presentation
Activity implementation re-
port
Periodical Project Leader
reports
STE mission report
Completed
Activity 2.2.2:
Assist in devel-oping plans for the audit in 2017
Quantity: 80% of the Albanian government sector budget may be covered by the annual compliance and financial audit
Quality: compliance and financial audit annual planning will be based on updated risk assessment and updated materiality for the government sec-tor
Target group: ALSAI audit planning staff
Time: 10 days of training and discussion
Place: ALSAI central office
Particular meeting (semi-
nars, training sessions)
presentations
Overall Activity conclusions
presentation
Activity implementation re-
port
Periodical Project Leader
reports
STE mission report
Completed.
Twinning Contract Number: AL 13 IB FI 01
12
Component Activity Benchmarks Sources of information Implementation
status
Activity 2.2.3:
Assess two most recent fi-nancial and compliance au-dits of govern-ment ministries, including re-sponses to find-ings and rec-ommendations, and identify as-pects that need to be improved
Quantity: 2 compliance and financial audits se-lected by the ALSAI are put under peer review
Quality: reports on 2 re-viewed compliance and financial audits identify possible improvements in the ALSAI financial audit process
Target group: selected ALSAI compliance and financial audit staff
Time: 10 days of peer review and discussion of results
Place: ALSAI central office
Presentation of overall Ac-
tivity conclusions from peer
reviews carried out
Activity implementation re-
port identifying possible ar-
eas of improvement in the
compliance and financial
audit process at entity level
Periodical Project Leader
reports
STE mission report
Completed
Activity 2.2.4:
Develop sup-plementary technical guid-ance on four topics to be agreed with the beneficiary (ALSAI
Quantity: 4 topics of training selected by STE team and agreed with the ALSAI audit staff
Quality: initial plan for training to be carried out under Activity 2.5
Target group: selected ALSAI financial audit staff
Time: 5 days of presen-tation proposals and dis-cussion
Place: ALSAI central office
Presentation of overall Ac-
tivity conclusions from dis-
cussion on topics of training
Activity implementation re-
port identifying 4 selected
topics of training and
agreed training parameters
Periodical Project Leader
reports
STE mission report
Completed
Activity 2.2.5:
Design and de-liver initial train-ing
Quantity: 2 (two) 2-day training sessions on 4 topics carried out by STE team for the selected 3 (three) 25-person groups of ALSAI audit staff
Quality: Training ses-sions delivered on agreed topics in accor-dance with best training practice
Target group: selected ALSAI financial and compliance audit staff
Time: 10 days of training proposals and discussion
Place: ALSAI central office
Presentation of overall Ac-
tivity conclusions from dis-
cussions held in the course
of training and their results
Activity implementation re-
port providing summary of
the training conducted and
its results
Periodical Project Leader
reports
STE mission report
Completed
Twinning Contract Number: AL 13 IB FI 01
13
Component Activity Benchmarks Sources of information Implementation
status
Activity 2.2.6:
Propose up-dates/revisions of the ALSAI Financial and Compliance Audit Manual
Quantity: Conduct 4 presentation and discus-sion sessions on as-sessments and propos-als
Quality: Consultation and advice provided at expert level
Target group: selected ALSAI compliance and financial audit staff
Time: 5 days of presen-tations and discussions
Place: ALSAI central office
Presentation of overall Ac-
tivity conclusions from dis-
cussions on various solution
to the topic issue
Activity implementation re-
port providing summary of
the proposals on the update
/ revision of the ALSAI Fi-
nancial and Compliance
Audit Manual
Periodical Project Leader
reports
STE mission report
Not started yet
Activity 2.2.7:
Conduct three expert-supported finan-cial and compli-ance audits (in-cluding one au-dit of externally financed pro-gramme or pro-ject), with ALSAI staff, at minis-tries and agen-cies/other public bodies
Quantity: Conduct of 3 expert-supported com-pliance and financial au-dits by the ALSAI audit staff
Quality: Consultation and advice provided at expert level
Target group: selected ALSAI compliance and financial audit staff
Time: 18 days of plan-ning review, conduct, and overview of compli-ance and financial audit proceedings
Place: ALSAI central office
Presentation of overall Ac-
tivity conclusions from ex-
pert-supported audit de-
briefing stage
Activity implementation re-
port providing summary of
the conducted expert-
supported audits
Periodical Project Leader
reports
STE mission report
Ongoing
Activity 2.2.8
Assist ALSAI in developing a methodology to establish proce-dural links be-tween the annual audit of individ-ual ministry fi-nancial state-ments and the review of the annual budget execution report
Quantity: Conduct 4 presentation and discus-sion sessions on various aspects of the topic
Quality: Consultation and advice provided at expert level
Target group: selected ALSAI financial audit staff
Time: 5 days of presen-tations and discussions
Place: ALSAI central office
Presentation of overall Ac-tivity conclusions from dis-cussions on various solution to the topic issue
Activity implementation re-port providing summary of the conclusions on proce-dural links between budget and financial information and possible audit solutions to verify consistency of the said information
Periodical Project Leader reports
STE mission report
Not started yet
Activity 2.2.9
Study visit to the European Court of Auditors
A comprehensive un-derstanding of the ac-tivity the ECA and its role in promoting ac-countability and trans-parency in the func-tioning of the EU, es-pecially in the field of compliance and finan-cial auditing
Lessons learnt and recommendations for application at the ALSAI
Participants‘ report Not started yet
Twinning Contract Number: AL 13 IB FI 01
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Component Activity Benchmarks Sources of information Implementation
status
Activity 2.3.1:
Review and up-date of a per-formance audit manual
Upgraded PA manual in line with internation-al standards and lead-ing EU practice.
Audit manual and other guidelines
Audit reports
Document of guidance to be included in a revised audit manual
STE mission report
Completed
Activity 2.3.2:
Development of training material and delivering training
training materials pre-pared
2 courses of training on performance audit deliv-ered
Evaluation reports pre-pared
Planning documents and presentations of training materials
Reports on the conduct and results of training
Completed
Activity 2.3.3.:
Pilot audits
4 pilot audits carried out
4 audit reports com-pleted
Audit manual and other guidelines
Audit reports
Ongoing
Pilot perform-ance audits: 2 completed, 1 underway, 1 to be started
Activity 2.3.4 Study visit to the Supreme Audit Institution of a third Member State
A comprehensive un-derstanding of the ac-tivity of a successful and effective SAI
Lessons learnt and recommendations for application at the ALSAI
Participants‘ report Not started yet
Activity 2.4.1 Development of ALSAI’s IT Audit Manual
Frames of the new IT Audit Manual prepared and discussed with ALSAI
Frames of new IT Audit Manual
STE mission report
Completed
Activity 2.4.2 IT Audit module in standard training for ALSAI auditors
Group of ALSAI train-ers familiar with con-tent and logic behind the IT Audit Manual
Initial training materials
STE mission report Completed
Activity 2.4.3 Creating IT Audit Helpdesk
‘First and second line’
appointed
Review conducted
and necessary
amendments applied
List of first and second line experts
STE mission report
Completed
Activity 2.4.4 Pilot IT Audit of one of typical IT systems in Al-banian admin-istration and enhancing knowledge man-agement in IT Auditing
IT audit conducted
Organisational proce-
dure of using results
of completed audits in
risk analysis for plan-
ning purposes
IT audit materials
STE mission report
Ongoing
The audit is underway
Activity 2.5.1
Development of methodologies for quality con-trol and quality assurance
Improved and effective quality control and quality assurance system
STE mission report
Audit manual and other guidelines
Audit reports
Completed
Twinning Contract Number: AL 13 IB FI 01
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Component Activity Benchmarks Sources of information Implementation
status
Activity 2.5.2.:
Study visit to the MS SAO (The SAO Croatia)
A study visit aimed at presenting quality control and quality assurance of the State Audit Office of the Republic of Croatia
Audit manual
Pilot audit results
Participants‘ report
Completed
Component 3:
Strengthen-ing of ALSAI institutional capacity and improving impact of ALSAI audit results
Activity 3.1.1
Change man-agement plan-ning
Change management
communication plan
drafted
Change agents defined
STEs mission reports
Paper presenting risk analysis, communication plan and recommendations
Completed
Activity 3.1.2
Review of the ALSAI’s current internal struc-ture
Assessment of the
current structure
Recommendations pro-posed
STE mission report
Presentation of the review results and recommenda-tions
Completed
Activity 3.1.3 Risk-assessment of the revised in-ternal structure and the func-tional responsi-bilities for each unit
• Assessment of the reviewed internal structure
STE mission report
Risks analysis report
Completed
Activity 3.1.4
Job descrip-tions, lines of authority and responsibility
HR staff, managers and other relevant staff trained
• Template for drafting a job description
STE mission report
Draft job description tem-plate
Training materials and/or presentations
Completed
Activity 3.1.5
Review of the ALSAI’s current HR situation and defining HR pol-icy content
A comprehensive re-
view of the current HR
situation discussed
and agreed with the
ALSAI top manage-
ment
HR policy content
agreed with ALSAI top
management
STE mission report
ALSAI HR policy review report
Proposed HR policy con-tent
Completed
Activity 3.1.6
Study visit to Poland (Human Resources Man-agement in the Polish SAI and across the pub-lic administra-tion)
Study group familiar with the HR strategies, poli-cies, methods and tools across the Polish public sector, including NIK
Participants’ report Completed
Activity 3.1.7 Draft of the HR policy and the related guide-lines
HR policy drafted and reviewed by key stake-holders (top manage-ment, managers, em-ployees, legal review)
STE mission report
Draft of HR policy Completed
-
Activity 3.1.8 Implementation of the HR policy
Employees, managers and key stakeholders understand the new HR policy
STE mission report
Draft content of procedure manual agreed
Completed
Twinning Contract Number: AL 13 IB FI 01
16
Component Activity Benchmarks Sources of information Implementation
status
Activity 3.1.9 Implementing schemes for managing and documenting the time of the audit work
Draft concept for:
a procedure for reg-istering working time
assessing (estimat-ing) operating time needed for all typical types of audit tasks performed by the ALSAI to improve ef-fectiveness of use of the resources
documenting the consumption of the working time with re-spect to progress of the audit task, that would allow the Management of the ALSAI to use re-sources in the most effective way and assess added value brought about by in-dividual auditors, teams, divisions and the Institution as a whole
STEs mission report
Draft concept for:
a procedure for register-ing working time
assessing (estimating) operating time needed for all typical types of audit tasks performed by the ALSAI to improve ef-fectiveness of use of the resources
documenting the con-sumption of the working time with respect to pro-gress of the audit task, that would allow the Management of the AL-SAI to use resources in the most effective way and assess added value brought about by indi-vidual auditors, teams, divisions and the Institu-tion as a whole
Completed
Activity 3.1.10 Review of the ALSAI’s current procedures and practices for auditors’ profes-sional develop-ment
Review report and recommendations drafted
STEs mission report
Review report and rec-ommendations
Completed
Activity 3.1.11 Defining ALSAI auditors’ desired competence and components of certifying proce-dure for auditors
ALSAI auditors’ de-sired competency de-fined
A scheme for new auditors development and certification
STEs mission report
Draft scheme for new auditors development
Ongoing (List of com-petencies de-fined)
Activity 3.1.12 Developing pro-cedures for con-tinued training and manage-ment develop-ment
ALSAI managers’ de-sired competence de-fined
A scheme for manag-ers development drafted
Needs analysis for permanent training performer
A concept of proce-dure/rules for perma-nent training drafted
STEs mission report
Draft scheme for manag-ers development
Draft concept of proce-dure/rules for permanent training
Not started yet
Twinning Contract Number: AL 13 IB FI 01
17
Component Activity Benchmarks Sources of information Implementation
status
Activity 3.2.1 Review of the ALSAI’s reports submitted to the Parliament and the Parliamen-tarian Commis-sion on Econo-my and Finance in terms of transparency and communica-tion qualities and of the ALSAI respective guid-ance and prac-tice as com-pared to the EU good practice
The ALSAI’s audit reports’ communication goals de-fined
STEs mission report
The list of recommenda-tions
Not started yet
Activity 3.2.2 Drafting the ALSAI content and style guide for audit reports (and respective quality control and assurance procedures)
The ALSAI content and style guide for audit reports (and re-spective quality con-trol and assurance procedures) concep-tualized and drafted
Rolling-out activities planned
Seminar organised
STEs mission report
Seminar materials
Draft content and style guide for audit reports
Not started yet
Activity 3.2.3 Review of the current audit procedures re-lated to ensuring transparency aimed at in-creasing public confidence in the institution
Elements of proce-dures related to the planning, preparation, conducting audits and publication of their re-sults, which could have an impact on the perception of ALSAI activities and raise its public credibil-ity/profile defined and discussed
STEs mission report
The list of recommenda-tions
Completed
Twinning Contract Number: AL 13 IB FI 01
18
Component Activity Benchmarks Sources of information Implementation
status
Activity 3.2.4 Defining steps and measures to achieve trans-parency of au-dits and in-crease public confidence in the institution
Guidelines on how to ensure better trans-parency of the con-ducted audits embrac-ing not only the pro-cedures and actions based directly on the provisions of the law but also good prac-tices drafted
Guidelines for improv-ing of the transpar-ency and openness of the ALSAI to the pub-lic, which would focus on making the time of reaction to emerging problems shorter, making the quality of the ALSAI’s products higher and making the message coming from the audits’ results more attractive and widely available drafted
STEs mission report
Draft plan for improve-ment of the transparency and openness of the AL-SAI
Completed
Activity 3.2.5 Review of the ALSAI’s com-munication Defining goals, tasks and tools of the Commu-nication Strategy of the ALSAI
List of communication
channels defined
SWOT analysis car-
ried out
Internal assessment
of the ALSAI’s com-
munication carried out
Identification of goals of The Strategy and suitable tools needed to implementation of modern communica-tion
Initial list of the “Strategy” goals completed
STE mission report
Completed
Activity 3.2.6 Internal commu-nication. Defin-ing internal communication needs and de-velopment of the operational strategy.
Development of a
concept of the ALSAI
Intranet portal mod-
ernisation
Employee’s model
developed as an “am-
bassador” of the office
Schemes of internal communication channels
STE mission report
Completed
Activity 3.2.7 External com-munication. Tra-ditional media vs. modern me-dia. Revision of the press/media function.
Developed for the
employment of mod-
ern and traditional
media to communi-
cate with stakeholders
and public
Communication strat-
egy of the ALSAI
drafted and approved
by the ALSAI Chair-
man
Draft guidelines
Guideline documents
Communication Strategy
and planning documents
STE mission report
Completed
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Component Activity Benchmarks Sources of information Implementation
status
Activity 3.2.8 Study visit to Poland (communica-tions policy) External com-munication. Me-dia as the transmitter of information. Non-media envi-ronment.
Study group familiar
with the communica-
tion strategies, poli-
cies, methods and
tools used by NIK
List of external ad-
dressees and recipi-
ents to which the SAI
wants to address their
statements and re-
ports
Schemes of assigning
type of messages for
each category of re-
cipients
Schemes of external
communication channels
Participants’ report
Completed
2C. ACTIVITIES IN THE REPORTING PERIOD Component 1: Improvement of legislative framework for audits
Activity 1.1.1: completed
Activity 1.1.2: completed
Activity 1.1.3: completed
Activity 1.2.1: completed
Activity 1.2.2: completed
Activity 1.2.3: not started yet
Component 2: Development of audit methodologies and reporting capacities
Activity 2.1.1: completed
Activity 2.1.2: completed
Activity 2.1.3: completed
Activity 2.1.4: completed
Activity 2.2.1: completed
Activity 2.2.2: completed
Activity 2.2.3: completed
Activity 2.2.4: completed
Activity 2.3.4: on-going
Activity 2.2.5: completed
Activity 2.2.6: not started yet
Activity 2.2.7: on-going
Activity 2.2.8: not started yet
Activity 2.2.9: not started yet
Activity 2.3.1: completed
Activity 2.3.2: completed
Activity 2.3.3: on-going
Activity 2.3.4: not started yet
Activity 2.4.1: completed
Activity 2.4.2: completed
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Activity 2.4.3: completed
Activity 2.4.4: on-going
Activity 2.5.1: on-going
Activity 2.5.2: completed
Activity
[reference No]
Activity
[title]
MS experts
[names]
BC experts
[number of participants and departments of origin]
Duration
[days and date]
2.2.5.3
Development of au-dit methodologies and reporting capaci-ties
Wieslaw Kurzyca Jeremi Śliwiński Agnieszka Mrozik Sławomir Grzelak
Audit staff 5 days (25-29 September 2017)
2.2.7.1
Conduct three ex-pert-supported fi-nancial and compli-ance audits (includ-ing one audit of ex-ternally financed programme or pro-ject), with HSC staff, at ministries and agencies/other pub-lic bodies
Wieslaw Kurzyca Jeremi Śliwiński Agnieszka Mrozik Sławomir Grzelak
Audit staff 3 days (2-4 Oc-tober 2017)
2.3.3 Conducting pilot au-dits
Bozo Vuletic-Antic Silvija Dorotic
Audit team for the pilot audit from the performance Audit Department, Director of the Performance Audit Depart-ment
3 days (24-26 October 2017)
2.3.3 Conducting pilot au-dits
Erik Israel Marieke Vennevertloo
Audit team for the second pilot audit from the perfor-mance Audit Department, Director of the Performance Audit Department
3 days (23-25 October 2017)
2.4.4.2
Pilot IT Audit of one of typical IT systems in Albanian admin-istration and enhanc-ing knowledge man-agement in IT Audit-ing
Paweł Banaś Wiesław Karliński Alo Lääne
IT Audit Directorate IT and Logistics Directorate Methodology and Develop-ment Directorate
Methodology and Develop-ment Directorate
3 days (19 – 21 September 2017)
Activity 2.2.5 A general assumption of the training was that audit made by ALSAI should be conducted in line with the International Standards of Supreme Audit Institutions (Level 4: Guidelines) and the object of the audit would be financial statements prepared by Albanian public bodies presently in line with the National Accounting Standards and, ultimately in the near future, in line with the International Public Sector Accounting Standards (IPSAS) or its European Union counterpart (EPSAS). As a result of conclusions from the Activity 2.2.4.1 („Develop supplementary technical guidance on five topics to be agreed with the Beneficiary”) and discussions with ALSAI audit management and
Twinning Contract Number: AL 13 IB FI 01
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methodological staff five topics were selected for training and practical exercise within Activity 2.2.5. Three missions have been carried out so far and all five topics mentioned above have been tack-led. During the first mission (2.2.5.1) the topic selected referred to Risk assessment, including material-ity, concept of assertions, and internal control. Five training sessions were carried out, starting with internal control, then concentrating on the concept and practical use of assertions and materi-ality, then introducing the concept and practice of risk assessment, including the use of assertions, and finally the ways of risk mitigation by properly designed control activities. Training sessions were followed by tests of acquired knowledge, resolved either individually or by group effort. During the second mission (2.2.5.2) the topic selected referred to the Audit Scope and Timing and the Audit Sampling. The topics were discussed within four training days, first three focusing on main stages of the audit, their content and timeframe, and the fourth devoted to the concept, meth-ods and techniques of audit sampling. Each of the sessions was completed with information on specific nature of audit scope, timing, and specifics of audit sampling while auditing foreign-funded programs/projects. It was also agreed that additional practical guidance in the sampling area will be given to ALSAI auditors within Activity 2.2.7. - Conduct three expert-supported financial and compliance audits (including one audit of an externally financed program or project). Both training topics were followed by tests of acquired knowledge, answered first individually and then dis-cussed with all the participants. During the third mission (2.2.5.3), carried out in the reporting period, the training was devoted to 1) fraud and corruption in financial statements and compliance audit and to 2) financial statements and compliance audit reporting. The topics were discussed within four training days, first two of them devoted to the concept, indi-cations, risks, controls, detection, and reporting on fraud, including corruption, in financial reporting and public funds spending. The second day focused on practical aspects of auditing fraud, includ-ing corruption. The following two days we devoted to theoretical and practical aspects of financial statements and compliance audit reporting. The coverage of the both training topics included specific aspects of auditing fraud, including cor-ruption, and of audit reporting as regards audits of foreign-funded programs and projects. Both training topics were followed by tests of acquired knowledge, answered first individually and then discussed with the whole group of participants, focussing on repetitive wrong answers.
Activity 2.2.7 The STEs consulted with the Director of the ALSAI State Budget Department the selection of three entities to be subject of pilot financial/compliance audits. It has been agreed that all three pilot audit will comprise audit of financial statements (financial audit) with a strong compliance audit aspect. The entities selected for audits are: First Albanian Finance Development Company, Municipality of Tirana and Municipality of Durres. Preliminary audit and planning for the interim audit phase have been consulted in detail. Five more missions are planned within this activity. Activity 2.3.3
Altogether 4 pilot performance audit are planned to be carried out within this Activity: two with as-
sistance of experts from the SAI of Croatia and two with assistance of experts from the SAI of the
Netherlands. So far two pilot audits have been completed: the audit The Effectiveness of Policies
for the Strategic Development of Tourism carried out with assistance of Croatian experts (com-
pleted in the previous reporting period) and the audit Performance of Department of Public Admini-
Twinning Contract Number: AL 13 IB FI 01
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stration (DoPA) – the implementation of the Human Resources Management Information Sys-
tem/HRMIS, carried out with assistance of Dutch experts (completed in the reporting period).
The second audit carried out with assistance of the Croatian experts (Quality of primary and
secondary school buildings) was carried out in the reporting period. The second audit with assis-
tance of Dutch experts is planned to be carried out in the next reporting period.
During the second mission of the pilot performance audit of the Quality of primary and secondary
school buildings, meetings with the director of the performance audit department and auditors (au-
dit team) were held. The audit objectives, methods and approach were discussed, as well as the
most important isssues in the quality of primary and secondary school buildings in Albania. Audi-
tors and experts focused mainly on decision-making system regarding the construction, recon-
struction and other investments in primary and secondary school buildings, institutional and legisla-
tive framework regarding primary and secondary school buildings, monitoring system for the im-
plementation of investments and records on the state and equipment of primary and secondary
school buildings.
The STEs concluded that the audit team had been successful in collecting a broad array of infor-
mation on various aspects on the state of school buildings which will be part of the audit program.
Further activites that audit team should take were recommended and the third mission in Decem-
ber 2017 was planned.
The second audit to be carried out with assistance of auditors from the Dutch SAI is going to be
carried out in 2018. During the first mission in the cycle of four to be dedicated to this audit, the
original plan was changed. Originally it was planned that the Dutch auditors would assist the audit
Audit on effectiveness of grants in the Agency for Rural and Agricultural Development (pilot on
ARAD), however it became clear that the Audit Program for the pilot audit was already approved
by the director and the Chairman of ALSAI and changes could not be made. Therefore, the STEs
changed the approach and decided to:
- Discuss how to present the findings in the draft report.
- Discuss options to gather findings given the audit questions.
- Discuss preliminary conclusions and recommendations.
- To dedicate the other three missions in this cycle to yet another audit.
It was agreed that the Dutch auditors would take part in all stages of the audit, starting from build-
ing its programme to be later approved by the ALSAI Chairman. For the best effect of the audit it
was agreed the work should start only after the study visit to the Dutch SAI, planned for mid-
January 2018.
Activity 2.4.4 During the three missions in the 2.4.4 activity the STEs and the Beneficiary participants are going to:
- support the pilot audit focused on IT systems of General Directorate of Local Taxes and Tariffs (agency of the Tirana municipality);
- advise on knowledge management in IT auditing.
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The STEs applied different approaches to the two streams of the activity 2.4.4:
- pilot audit – assistance of the STEs to the ALSAI team at the current stage of the audit – start of risk analysis in this particular case
- knowledge management for the IT audit – review of conceptual potentials, with special re-gard to the needs exposed by the pilot audit.
Both activities were supported by a brief peer review of the latest ALSAI IT audits. Thanks to that mission the STEs could suggest the planned development for the next two missions:
- pilot audit (depending on progress of the audit): o 2.4.4.2 (September 2017):
completing the audit plan, or
first part of the field work, after online comments to the draft audit plan;
o 2.4.4.3 (January 2018):
completing of the audit report, or
lessons learnt analysis, after online comments to the draft audit report In both scenarios the STEs are ready to answer the ALSAI team requests by email, or through an online meeting – of course taking into account practical possibilities, limited by other assignments we have in our offices.
- knowledge management:
o 2.4.4.2 (September 2017) – suggestion of a solution fitted to needs of the ALSAI IT
Audit Directorate;
o 2.4.4.3 (January 2018) – presentation and testing of the solution with findings from
pilot IT audit.
Component 3: Strengthening of ALSAI institutional capacity and improving impact of ALSAI audit results
Activity 3.1.1: completed
Activity 3.1.2: completed
Activity 3.1.3: completed
Activity 3.1.4: completed
Activity 3.1.5: completed
Activity 3.1.6: completed
Activity 3.1.7: completed
Activity 3.1.8: completed
Activity 3.1.9: completed
Activity 3.1.10: completed
Activity 3.1.11: on-going
Activity 3.1.12: not started yet
Activity 3.2.1: not started yet
Activity 3.2.2: not started yet
Activity 3.2.3: completed
Activity 3.2.4: completed
Activity 3.2.5: completed
Activity 3.2.6: completed
Activity 3.2.7: completed
Activity 3.2.8: completed
Twinning Contract Number: AL 13 IB FI 01
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Activity
[refer-ence No]
Activity
[title]
MS experts
[names]
BC experts1
[number of participants and departments of origin]
Duration
[days and date]
3.1.4.2 Job descriptions, lines of authority and responsibility
Wojciech Kutyła Dorota Habich Robert Łukasz Maciej Berek Grzegorz Haber
ALSAI: Directors and deputy directors of units Chairman Secretary General Legal Directorate and of Im-plementing Standards Human Resources and Ethics Directorate
3 days (19-21 September 2017)
Activity 3.1.4 The importance and impact on the institution of well-prepared job description was subject of the first mission within the activity 3.1.4. A well-prepared job description is crucial for:
- the recruitment procedure, - determination of duties and responsibilities of an employee, - placing the post in hierarchical structure of the institution, - indicating the goal for the post, - planning the personal development of an employee.
The aforementioned statements were the basis for a subsequent mission whose main goal was to recommend a template for job description in line with previous recommendations and comments. ALSAI is an independent institution, which means it is also autonomous in the employment area. With undisputed respect to this rule, STEs have noticed deep and effective amendments imple-mented during previous months in the Albanian civil service regarding regulation on job descrip-tions. In the STEs’ opinion it is worth following the common and refreshed regulations of the civil service as long as it does not breach the SAI’s independence and goals. During the mission it was confirmed that ALSAI generally carries out job descriptions as set forth in the Law on Civil Ser-vants. Therefore, all detailed recommendation presented by STEs are coherent with those regula-tion binding directly in the civil service sector in Albania having respect, however, for the independ-ent position of the ALSAI and its internal structure. As a final result of the mission STEs presented to the officials of ALSAI a detailed description of each element of the recommended template.
2C1. ACTIVITIES PLANNED FOR THE NEXT PERIOD In this section, the activities planned for the fifth quarter of the project, via visits or trainings and workshops but excluding consultations via e-mails, correspondence or telephone, are listed. In some cases their implementation status is described as completed or ongoing in order to reflect the status quo of the project on the date of this report’s publication.
Twinning Contract Number: AL 13 IB FI 01
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Component Activity Benchmark Source of infor-mation
Implementation status
Component 1 Improvement of legislative frame-work for audits
Activity 1.2.3.
Analysis of the legal framework and cur-rent practice of ALSAI on follow up of audit recommen-dations. Drafting a manual on tracking audit conclusions and recommenda-tions. Development of a concept of the IT system for track-ing the conclusions and recommenda-tions of the ALSAI audit
Developed analysis of the legal framework and current practice of ALSAI on follow up of audit recommenda-tions
Developed manual on tracking audit conclu-sions and recommen-dations
Developed concept of the IT application for tracking the conclu-sions and recommen-dations of the ALSAI audits
STEs mission re-ports
Interim quarterly report
Paper: analysis of the legal frame-work and current practice of ALSAI on follow up of au-dit recommenda-tions
Paper: manual on tracking audit con-clusions and rec-ommendations
Paper: concept of the IT application for tracking the conclusions and recommendations of the ALSAI audits (for modelling pro-cesses a graphical language known as Business Process Modelling Notation will be used)
On-going
Component 2 Development of audit methodolo-gies and reporting capacities
Activity 2.2.6
Propose up-dates/revisions of the HSC Financial and Compliance Audit Manual
Quantity: Conduct 4 presentation and dis-cussion sessions on assessments and proposals
Quality: Consultation and advice provided at expert level
Target group: select-ed HSC compliance and financial audit staff
Time: 5 days of presentations and discussions
Place: HSC central office
Presentation of overall Activity conclusions from discussions on var-ious solution to the topic issue
Activity implemen-tation report providing summary of the proposals on the update / revi-sion of the HSC Financial and Compliance Audit Manual
Periodical Project Leader reports
STE mission report
Not started yet
Activity 2.2.7 Conduct three ex-pert-supported fi-nancial and compli-ance audits (includ-ing one audit of ex-ternally financed programme or pro-ject), with HSC staff, at ministries and agencies/other pub-lic bodies
Quantity: Conduct of 3 expert-supported compliance and fi-nancial audits by the HSC audit staff
Quality: Consultation and advice provided at expert level
Target group: se-lected HSC compli-ance and financial audit staff
Time: 18 days of planning review, con-duct, and overview of compliance and fi-nancial audit proceed-ings
Place: HSC central
Presentation of
overall Activity
conclusions from
expert-supported
audit debriefing
stage
Activity implemen-
tation report pro-
viding summary of
the conducted ex-
pert-supported
audits
Periodical Project
Leader reports
STE mission re-
port
On-going
Twinning Contract Number: AL 13 IB FI 01
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office
Activity 2.2.8 Assist HSC in de-veloping a method-ology to establish procedural links between the annual audit of individual ministry financial statements and the review of the annual budget execution report
Quantity: Conduct 4 presentation and dis-cussion sessions on various aspects of the topic
Quality: Consultation and advice provided at expert level
Target group: se-lected HSC financial audit staff
Time: 5 days of pres-entations and discus-sions
Place: HSC central office
Presentation of
overall Activity
conclusions from
discussions on
various solution to
the topic issue
Activity implemen-
tation report pro-
viding summary of
the conclusions
on procedural
links between
budget and finan-
cial information
and possible audit
solutions to verify
consistency of the
said information
Periodical Project
Leader reports
STE mission re-
port
Not started yet
Activity 2.2.9 Study visit to the European Court of Auditors
A comprehensive understanding of the activity the ECA and its role in promoting accountability and transparency in the functioning of the EU, especially in the field of compliance and fi-nancial auditing
Lessons learnt and recommendations for application at the HSC
Participants‘ report Not started yet
Activity 2.3.3 Conducting pilot audits
4 pilot audits car-ried out
4 audit reports completed
Audit manual and other guide-lines
Audit reports
On-going
Activity 2.3.4 Study visit to the Supreme Audit Insti-tution of a third Member State (NL)
A comprehensive understanding of the activity of a successful and ef-fective SAI
Lessons learnt and recommendations for application at the HSC
Participants‘ re-port
Not started yet
Activity 2.4.4 Pilot IT Audit of one of typical IT sys-tems in Albanian administration and enhancing knowledge man-agement in IT Audit-ing
IT audit conducted
Organizational
procedure of using
results of complet-
ed audits in risk
analysis for plan-
ning purposes
IT audit materi-als
STE mission report
On-going
Component 3: Strengthening of
Activity 3.1.11 Defining HSC audi-
HSC auditors’ de-sired competency
STEs mission report
On-going
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ALSAI institutional capacity and im-proving impact of ALSAI audit
tors’ desired com-petence and com-ponents of certify-ing procedure for auditors
defined
A scheme for new auditors develop-ment and certifica-tion
Draft scheme for new auditors de-velopment
Activity 3.1.12 Developing proce-dures for continued training and man-agement develop-ment
HSC managers’ desired compe-tence defined
A scheme for man-agers development drafted
Needs analysis for permanent training performer
A concept of pro-cedure/rules for permanent training drafted
STEs mission report
Draft scheme for managers de-velopment
Draft concept of procedure/rules for permanent training
On-going
Activity 3.2.1
Review of the HSC’s
reports submitted to
the Parliament and
the Parliamentarian
Commission on Econ-
omy and Finance in
terms of transparency
and communication
qualities and of the
HSC respective guid-
ance and practice as
compared to the EU
good practice
The HSC’s audit reports’ communi-cation goals de-fined
STEs mission report
The list of rec-ommendations
Not started yet
Activity 3.2.2
Drafting the HSC con-
tent and style guide
for audit reports (and
respective quality con-
trol and assurance
procedures)
The HSC content and style guide for audit reports (and respective quality control and assur-ance procedures) conceptualized and drafted
Rolling-out activi-ties planned
Seminar organised
TEs mission re-port
Seminar materi-als
Draft content and style guide for audit reports
Not started yet
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2D. TIMING AND DELAYS (as on 16 November 2017)
Adherence to time schedule / Recuperation of delays: There was no delay of activities in the reporting period.
Project Month 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24
Steering Committee
x x x x x x x x
Component 0
Kick-off x
Closing x
Component 1
Activity 1.1.1. x x x
Activity 1.1.2. x x x x x
Activity 1.1.3. x x x
Activity 1.2.1. x x x
Activity 1.2.2. x x x x x
Activity 1.2.3. x x x x x x x x
Component 2
Activity 2.1.1. x x x
Activity 2.1.2. x x x
Activity 2.1.3. x x x
Activity 2.1.4. x
Activity 2.2.1. x x x
Activity 2.2.2. x x x x
Activity 2.2.3. x x
Activity 2.2.4. x x x x
Activity 2.2.5. x x x x x x
Project Month 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24
Activity 2.2.6. x x
Activity 2.2.7. x x x x x
Activity 2.2.8. x x
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Activity 2.2.9. x x x x x x
Activity 2.3.1. x x x x x x x
Activity 2.3.2. x x x x
Activity 2.3.3. x x x x x x x x x x x x x x x
Activity 2.3.4. x x x
Activity 2.4.1. x x x x x x
Activity 2.4.2. x x x x x x x x x x
Activity 2.4.3. x x x x x x
Activity 2.4.4. x x x x x x x x x
Activity 2.5.1. x x x x x x x x x x
Activity 2.5.2. x x x
Component 3
Activity 3.1.1. x x x x
Activity 3.1.2. x x x x
Activity 3.1.3. x x x x
Activity 3.1.4. x x x x x x x x x
Activity 3.1.5. x x x
Activity 3.1.6. x x x x x
Activity 3.1.7. x x x x x x
Activity 3.1.8. x x x x x
Activity 3.1.9. x x x x
Activity 3.1.10. x x
Activity 3.1.11. x x x
Activity 3.1.12. x x x x x x
Project Month 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24
Activity 3.2.1. x x x
Activity 3.2.2. x x x
Activity 3.2.3. x x x x
Activity 3.2.4. x x x
Activity 3.2.5. x x x
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Activity 3.2.6. x x x
Activity 3.2.7. x x x
Activity 3.2.8. x
Activity/action Planned (according Work Plan of Contract)
Activity/action Planned (according approved Side Letters)
Activity/action Performed
Activity/action Delayed by more than 3 months
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Time schedule adjustments according to the approved Side Letters (description):
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2E. ASSESSMENT
Overall Assessment of progress
The positive progress of the Twinning project and the close and mutual cooperation between the ALSAI, NIK and SAO have been ongoing in the seventh quarter. The ALSAI Chairman, ALSAI’s management level and other responsible staff are very engaged in the project and support the pro-ject.
The Partners have decided to apply for extension of the project until mid-July of 2018 (in the form of an amendment to the contract), which will allow to achieve the assumed goals of the project by implementing the planned activities. The extension of the project will not require increasing the pro-ject’s budget.
Issues
None
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Section 3: Expenditures
Provides total figures of disbursement in the reporting period for key groups of costs
Recommended