Public Procurement Working Group Documents.

Guideline for Auditors

Guideline for Auditors - Appendices

Procurement Performance Model

Checklists for Financial and Compliance Audit of Public Procurement

Summaries of of SAIs Audit Reports

 

Venue.

The plenary sessions of the seminar will be held at Tribunal de Contas (Auditorium). These sessions will be conducted during the morning of the 14th. and 15th. October.

Workshops will take place (during the afternoon of the 14th. October) at Vip Grand Lisboa Hotel studio rooms.

A working buffet lunch will be served at the 14th. October at Vip Grand Lisboa Hotel.

For the location of these venues see "where you can find us".

Group Photo.

Seminar Presentations and support documents.

14 Oct 2010
9,15h	Public Procurement Principles and Audit purposes
	Igor Soltes (presentation)
10,00h	PPWG Guideline for Auditors
	Constant De Koninck (presentation)  Michael Hadjiloizou (presentation)
11,00h	PPWG Procurement Performance Model
	Werner Pelzer, Thomas Lutze (presentation)
11,45h	PPWG Checklists for financial and compliance audit
	Helena Lopes, Helena Fernandes (presentation)
12,30h	SAIs audit reports and Database Model for sharing Public Procurement Audit Information
	Blanka Bolerazkà (presentation)
13,00h	Access to CIRCA and SIMAP websites
	Hendrik Fehr (presentation about CIRCA, presentation about SIMAP)
15,00h	Workshops
	1. Workshop on Financial and Compliance Public Procurement Audit
	Werner Pelzer, Thomas Lutze (workshop fall , contract notice 1 , contract notice 2)
	2. Workshop on Performance Public Procurement Audit
	Gabriela Ramos, António Garcia (case study 1 , case study 1: results , case study 2 ,  case study 2: results )
	3. Workshop on Public Procurement European funded projects Audit
	Hendrik Fehr, Angelika Zych (presentation , questions , tendering procedure: case study)
	4. Workshop on Public Procurement & fraud and corruption prevention Audit
	Nick Van Der Merwe (presentation)
15 Oct 2010
9,00h	Sharing conclusions of Workshops
	Facilitators and/or appointed participants (Workshop 1, Workshop 2, Workshop 3, Workshop 4)
10,00h	SAI's Public Procurement Audit Cases and Findings
	Jens Budischowsky (presentation)  Rait Sannik (presentation)  Jussi Bright (presentation)  Ágnes Jártas, Attila Boros (presentation)  Wilfred Aquilina (presentation)  Iveta Marincáková (presentation)  Pilar Cobos (presentation, document)
11,30h	European Court of Justice public procurement case-law
	Thierry Rons, Constant De Koninck (presentation, The Court of Justice's case law on public procurement)
12,30h	Evaluation of PPWG products and possible developments
	Werner Pelzer, Thomas Lutze (presentation)

 

Glossary for workshops

Participants.

Court of Auditors Austria	Mr. Jens BUDISCHOWSKY
Court of Auditors Belgium	Mr. Josef BECKERS Mr. Constant De KONINCK Mr.Thierry RONSE
National Audit Officce Bulgaria	Ms. Zlatina RUSEVA Ms. Mariana KATSAROVA
National Audit Office Cyprus	Mr. Michael HADJILOIZOU
Supreme Audit Office Czech Republic	Ms. Blanka BOLERAZKÁ Ms. Kamila BÁRTU
European Court of Auditors	Mr. Martin WEBER Mr. Jussi BRIGHT Mr. Hendrik FEHR Mr. Ossi LOUKO Mr. Anastassios KARYDAS Angelika ZYCH
National Audit Office Estonia	Mr. Rait SANNIK
Court of Auditors Germany	Mr. Thomas LUTZE Mr. Werner PELZER Ms. Anke SCHLEMBACH
State Audit Office Hungary	Ms. Ágnes JÁRTAS Mr Attila BOROS
Court of Auditors Italy	Mr. Ennio COLASANTI
Court of Auditors Luxemburg	Mr. Luc SCHAMMEL Mr. Thomas GERMAIN
National Audit Office Malta	Mr. Wilfred AQUILINA
Court of Auditors Netherlands	Mr. Arien BLEES-BOOIJ Mr. Jules SCHREURS
Court of Auditors Poland	Mr. Piotr SITNICKI Mr. Pawel GIBULA
Court of Auditors Portugal	Ms. Helena LOPES Ms. Helena FERNANDES Ms. Gabriela RAMOS Mr. António GARCIA Ms. Alice FERREIRA Ms. Amélia JESUS Ms. Ana Luísa NUNES Ms. Ana Maria SILVA Mr. António COSTA E SILVA Mr. António POMBEIRO Mr. António ROSÁRIO Mr. Augusto SILVA Ms. Carla PESTANA Ms. Conceição BOTELHO Ms. Conceição LOPES Ms. Conceição VENTURA Ms. Cristina MARTA Ms. Daphnie GOIS Mr. David PIRES Mr. Diogo FREITAS Ms. Fernanda MARTINS Ms. Filomena ROLO Mr. Francisco MACHADO Ms. Gilda SILVEIRA Mr. Helder SANTOS Ms. Isabel GRAES Ms. Isabel RELVAS Ms. Isilda COSTA Mr. João FIGUEIREDO Mr. João MAIA Mr. João RODRIGUES Mr. José Augusto SILVA Mr. Júlio FERREIRA Mr. Júlio MATOS Ms. Leonor AMARAL Ms. Lídia FIGUEIRA Mr. Luís Ferreira da MOTA Mr. Luís Teiga BARROS Ms. Maria João SANTOS Ms. Maria José BROCHADO Ms. Marília MADEIRA Ms. Marina FERREIRA Mr. Nuno Martins LOPES Mr. Nuno ZIBAIA Ms. Odete CARDOSO Ms. Patrícia RAIMUNDO Ms. Paula CONDE Ms. Paula RODRIGUES Mr. Paulo COSTA Mr. Pedro CAMPOS Mr. Rui RODRIGUES Ms. Selma REBELO Ms. Sofia SANTOS Ms. Teresa ESTRELA Ms. Teresa FONSECA Ms. Vera FIGUEIREDO Ms. Zélia PEREIRA
State Audit Office Slovak Republic	Ms. Iveta MARINCÁKOVÁ
Court of Auditors Slovenia	Mr. Igor SOLTES
Supreme Audit Office South Africa	Mr. Nicolaas Jacobus VAN DER MERWE
Court of Auditors Spain	Ms. Pilar COBOS

Objectives of the Seminar.

The main objective of the training event is to make auditors aware of the updated documents formerly mentioned and to promote the effective use of these documents in SAI’s audits.

Next to that, the Public Procurement Updating Group also expects this seminar to be an instrument to evaluate the usefulness and eventual need of improving or developing those documents, thus guiding the future tasks of the working group.

Finally, the participating SAIs will have a new opportunity to share audit results in the area of Public Procurement Audit. For this purpose, some participants are expected to make short presentations on findings of their SAIs’ public procurement related audits.

Who should attend?

The target group for the training event can be derived from its main objective: to support SAIs’ auditors to better conduct public procurement related audits in an EU environment.

This means that each participating SAI should be represented by two auditors.

These auditors should have been conducting public procurement related audits or should be expected to do it in the near future.

During the seminar these two colleagues will have the opportunity to better know the instruments produced, to be briefed on the most recent developments of the European public procurement legislation and case law and to discuss public procurement audit issues and exchange experiences with auditors from other EU SAIs.

When they return to their SAIs, these auditors are expected to use this knowledge and experience in their audits and to share it with their colleagues.

Background of the training event.

The scope of Public Procurement is broad and incorporates a wide range of activities. In most of the European Union States, procurement represents between 25% to 30% of public spending.

Supreme Audit Institutions (SAIs) audit the use of these public resources and, depending on mandates, may also promote sound management principles and the attainment of value.

The auditor from a SAI may examine the procurement function as part of an audit of the accounts of a specific public authority. Alternatively he/she may be interested in examining specific areas or procedures and in considering efficiency, competition, fraud and corruption, regularity, fitness for purpose or value added.

Some SAIs may strive to recommend good practice while others may concentrate on matters of compliance and the action taken in response to identified irregularities.

The Contact Committee of the Supreme Audit Institutions of the European Union, under the proposal of the Public Procurement Working Group, has approved 4 documents meant to help auditors in the public procurement related audits :

• A Guideline for Auditors: based on the EU Public Sector Procurement Directive 2004/18/EC and including summaries of the most important judgments of the European Court of Justice;
• A Procurement Performance Model: including key questions developed as reference pointers for auditors evaluating the performance of the procurement function in public sector bodies;
• A Checklist for Financial and Compliance Audit of Public Procurement: to be used when auditing public procurement processes. The checklist is relevant and applicable to auditors operating within different frameworks and with different objectives, requirements and procedures and includes fraud and corruption risks;
• Summaries of relevant public procurement related audit reports published by EU SAIs.

The Public Procurement Updating Group, also established by the Contact Committee of the Supreme Audit Institutions of the European Union, has found that these documents are not widely known or used by auditors from the concerned SAIs.

Therefore, it was considered as important to make auditors aware of the documents and of their utility for audit.

Programme

14 Oct 2010
9,00h	Welcome	Guilherme d'Oliveira Martins (President of Tribunal de Contas)
9,15h	Public Procurement Principles and Audit purposes	Igor Soltes (Slovenia)
10,00h	PPWG Guideline for Auditors	Constant De Koninck (Belgium) Michael Hadjiloizou (Cyprus)
10,45h	Coffee Break
11,00h	PPWG Procurement Performance Model	Werner Pelzer Thomas Lutze (Germany)
11,45h	PPWG Checklists for financial and compliance audit	Helena Lopes Helena Fernandes (Portugal)
12,30h	SAIs audit reports and Database Model for sharing Public Procurement Audit Information	Blanka Bolerazkà (Czech Republic)
13,00h	Access to CIRCA and SIMAP websites	Hendrik Fehr (European Court of Auditors)
13,10h	Lunch
14,55h	Group photo at hotel hall
15,00h	Workshops	Facilitators
	1. Workshop on Financial and Compliance Public Procurement Audit	Werner Pelzer Thomas Lutze (Germany)
	2. Workshop on Performance Public Procurement Audit	Gabriela Ramos António Garcia (Portugal)
	3. Workshop on Public Procurement European funded projects      Audit	Hendrik Fehr Angelika Zych (European Court of Auditors)
	4. Workshop on Public Procurement & fraud and corruption      prevention Audit	Nick Van Der Merwe (AFROSAI-E)
15 Oct 2010
9,00h	Sharing conclusions of Workshops	Facilitators and/or appointed participants
10,00h	SAI's Public Procurement Audit Cases and Findings	Jens Budischowsky (Austria) Rait Sannik (Estonia) Jussi Bright (European Court of Auditors) Ágnes Jártas, Attila Boros (Hungary) Wilfred Aquilina (Malta) Iveta Marincáková (Slovak Republic) Pilar Cobos (Spain)
11,15h	Coffee Break
11,30h	European Court of Justice public procurement case-law	Thierry Ronse Constant De Koninck (Belgium)
12,30h	Evaluation of PPWG products and possible developments	Werner Pelzer Thomas Lutze (Germany)
13,00h	Closing

Contactos

Endereço: Tribunal de Contas
Av. Barbosa du Bocage, 61
1069-045 LISBOA – PORTUGAL

Telefone: +351.21.794 51 38/39

Fax: +351.21.794 05 67

E-mail: dg@tcontas.pt

Website: www.tcontas.pt

Contacts
 
 
Tribunal de Contas - Main building

Address: Tribunal de Contas
Av. da República, 65
1050-189 LISBOA – PORTUGAL
Phone: +351.21.794 51 38/39
Fax: +351.21.794 05 67
E-mail: dg@tcontas.pt
Website: www.tcontas.pt

 
 
Tribunal de Contas - Auditorium

Address: Tribunal de Contas
Av. Barbosa du Bocage, 61
1069-045 LISBOA – PORTUGAL

Localização

Where you can find us

See Public Procurement Audit Seminar in a larger map

Sobre Lisboa...

Câmara Municipal de Lisboa ATL - Associação Turismo de Lisboa ITP - Instituto de Turismo de Portugal Direcção-Geral do Turismo (DGT) IPM-Instituto Português dos Museus Portugal Virtual Pousadas de Portugal MAISTURISMO, Edições e Publicidade, lda Metropolitano de Lisboa CARRIS Caminhos de Ferro Portugueses (CP) Rede Nacional de Expressos Parque das Nações Junta de Turismo da Costa do Estoril Região de Turismo de Setúbal - Costa Azul Fado Cultura Portuguesa

Instituto Camões Centro Nacional de Cultura Centro Cultural de Belém CULTURGEST Fundação Calouste Gulbenkian Zoo Lisboa LAZER (Guia do jornal Público) Fundação Arpad Szenes - Vieira da Silva Fundação Ricardo do Espírito Santo Silva Instituto Português dos Património Arquitectónico Monumentos Nacionais Mosteiro dos Jerónimos Torre de Belém Palácio Nacional da Ajuda Amália Rodrigues Vidas Lusófonas

About Lisbon...

Câmara Municipal de Lisboa ATL - Associação Turismo de Lisboa ITP - Instituto de Turismo de Portugal Direcção-Geral do Turismo (DGT) IPM-Instituto Português dos Museus Portugal Virtual Pousadas de Portugal MAISTURISMO, Edições e Publicidade, lda Metropolitano de Lisboa CARRIS Caminhos de Ferro Portugueses (CP) Rede Nacional de Expressos Parque das Nações Junta de Turismo da Costa do Estoril Região de Turismo de Setúbal - Costa Azul Fado Cultura Portuguesa

Instituto Camões Centro Nacional de Cultura Centro Cultural de Belém CULTURGEST Fundação Calouste Gulbenkian Zoo Lisboa LAZER (Guia do jornal Público) Fundação Arpad Szenes - Vieira da Silva Fundação Ricardo do Espírito Santo Silva Instituto Português dos Património Arquitectónico Monumentos Nacionais Mosteiro dos Jerónimos Torre de Belém Palácio Nacional da Ajuda Amália Rodrigues Vidas Lusófonas