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December 9, 2020 – Challenges and approaches to prevent corruption outbreak during times of crisis. Collaboration between SAIs and ACAs (Anti-Corruption Authorities).

The SAI (Supreme Audit Institution) of the United Arab Emirates held a virtual conference on a topic of particular importance in these times marked by COVID-19 and the economic challenges of the pandemic: "Challenges and approaches to prevent corruption outbreak during times of crisis". This event was staged on the occasion of the establishment of the INTOSAI Global Expert Team.
The INTOSAI Global Expert Team was tasked with implementing the Memorandum of Understanding (MoU) signed between INTOSAI and the UNODC (United Nations Office on Drugs and Crime) in 2019. In the MoU, INTOSAI and UNODC commit themselves to cooperating in the implementation of the United Nations Convention against Corruption (UNCAC).
The virtual conference was attended by more than 260 representatives of SAIs, Anti-Corruption Authorities and UNODC. Based on practical experiences and examples, the speakers highlighted that through their enhanced cooperation Supreme Audit Institutions and Anti-Corruption Authorities can make an essential contribution to the fight against corruption, which is particularly significant in times of crises.
The Italian presentation “How to maintain governance and enhance oversight in public sector to prevent corruption? How to setup sufficient anti-corruption policies that can work effectively during outbreak crisis?” pointed out the fundamental role of the Corte dei conti in deterring and fighting corruption, both from an ex ante and an ex post perspective, through well-planned and pervasive performance audits, and the synergic action of the audit and judicial functions to guarantee the legality and sound management in the public sector. The presentation also underlined the significant impact of the measures undertaken against COVID-19 on public finance and the crucial role of the Corte dei conti to supporting the government response mechanisms through maintaining public financial management discipline and ensuring transparency and accountability.
The Corte dei conti was represented by Ms. Erika Guerri, Deputy Head of the International Affairs Office.

Ongoing activities of the EUROSAI Project Group on Auditing the response to the Covid-19 pandemic

The Organization for the European Supreme Audit Institutions (EUROSAI) has established a dedicated Project Group on Auditing the response to the Covid-19 pandemic, in order to comply with the need for the SAIs to observe the exceptional effect of COVID-19 on governments and policies and provide a prompt response to the pandemic crisis. The Corte dei conti is member of the Project Group since its inception.
The Project Group is part of the Emerging Issues and Forward-Thinking Portfolio under the EUROSAI Strategic Plan 2017-2023 and addresses the Responses to COVID 19 Pandemic. It is framed in four stages, including “preparation, response, exit strategy and management of long-term effects” and focuses primarily on healthcare services, extensive emergency response plans and policies for protecting economy.
Accordingly, the Project Group’s activity focuses on four major audit themes: D1 - “Health and social care”, D2 – “Wider Emergency Response”, D3 - “Protecting the Economy” and D4 – “Cross-cutting themes”.
The D1 Workstream participants met on 19 November last to discuss the work plan. The Corte dei conti was represented by Ms. Erika Guerri, Deputy-head of the International Affairs Office. A new meeting is scheduled for 17 December with the aim of sharing best practices on the audits on health measures and services put in place to cope with the pandemic.
The D2 Workstream, "Wider Emergency Response", deals with emergency response plans in a broader sense, including several issues, such as those addressed during a round table on 30 November, focusing on education. The Corte dei conti took part in the latest meeting, where, after a general overview provided by the OECD, the Supreme Audit Institutions exchanged information and comments on the common difficulties in the implementation of distance learning. The Corte dei conti was represented by Mr. Benedetto Brancoli Busdraghi, judge at the Jurisdictional Chamber for Liguria. As per D3 Workstream, focusing on policies for the protection of the economy, the next webinar is scheduled for December 14, where the Supreme Audit Institutions will also host the former Vice-president of the European Commission and currently High-level Independent Evaluator for the European Stability Mechanism (ESM) Mr. Joaquín Almunia. The latter will present his report “Evaluation of financial assistance to Greece by the European Stability Mechanism”, also in a view to allow Supreme Audit Institutions to attain a better evaluation of the financial assistance formerly granted by the ESM
(https://www.esm.europa.eu/financial-assistance/evaluation-efsfesm-programmes).

November 3, 2020 - EUROSAI Project Group on Auditing the Response to the COVID-19 Pandemic – Workstream D3 - Protecting the Economy

The Corte dei conti is member of the Project Group on Auditing the response to the Covid-19 pandemic set up within EUROSAI (Organization for the European Supreme Audit Institutions).
The Project Group is part of the Emerging Issues and Forward Thinking Portfolio under the EUROSAI Strategic Plan 2017-2023 and addresses the Responses to COVID 19 Pandemic in a system of four stages including “preparation, response, exit strategy and management of long-term effects” and focuses primarily on healthcare services, extensive emergency response plans and policies for protecting economy.
The Corte dei conti attended the opening meeting Workstream D3 - Protecting the Economy on November 3, 2020.
The meeting was focused on the economic measures undertaken by Governments to tackle the adverse pandemic’s impact and on the promptness and transparency of such responses.
In this regard, the Supreme Audit Institution of Finland illustrated some significant results on the response of governments to the economic emergency, based on data from an “EU Independent Fiscal Institution Report” on 25 countries (https://www.euifis.eu/eng/fiscal/290/european-fiscal-monitor-september-2020).
Moreover, the participants focused on the audit activities carried out and planned by the Supreme Audit Institutions and shared their experiences in performing targeted and quick auditing.
During the discussion, it has also emerged that the attention is now focused on preventing the risks of free riding and reimbursement fraud. In the next meetings, the workstream will also hear the former EU Commissioner in charge of the portfolio of Economic and Monetary Affairs, Mr Joaquin Almunia, currently High-level Independent Evaluator for the European Stability Mechanism (“ESM”), in order to attain a better evaluation of the financial assistance to Greece by the ESM.
The Corte dei conti was represented by Ms. Erika Guerri, judge at the International Affairs Office, and Mr. Benedetto Brancoli Busdraghi, judge at the Jurisdictional Chamber for Liguria.

October 30, 2020 - Meeting of the INTOSAI Working Group on SDGs and Key Sustainable Development Indicators

The Corte dei conti is a member of the INTOSAI Working Group on SDGs and Key Sustainable Development Indicators (WGSDG- KSDI) and has attended the WGSDG KSDI – GIZ – AFROSAI-E joint webinar on October 30, 2020.
The meeting was focused on the presentation of the Public Financial Management Reporting Framework (“PFMRF”).
AFROSAI-E and the GIZ developed a new tool for auditors called the PFMRF, that is deemed crucial for achieving all Sustainable Development Goals (SDG). It is currently used by Supreme Audit Institutions in over 15 countries in Africa, Europe and Latin America. The PFMRF is an excel-based tool which allows auditors to assess the performance of public financial management processes along the whole budget cycle. It looks specifically at the readiness of the PFM system to enable the realization of all SDGs. In addition, it allows auditors to verify the degree of disaster preparedness of the national PFM system.
The assessment covers core PFM institutions such as the Ministry of Finance, Parliament and Revenue Authority, as well as important sector ministries and departments, that are selected based on their potential contribution to the achievement of the SDGs (e.g. Ministries of Health and Education). The results of the audit are summarized in simple dashboards. SAIs are encouraged to integrate the PFMRF into their annual audit plans to be able to track PFM performance over time.
For each assessment question the auditor selects a level of performance which is then graded and automatically converted into a graphic dashboard presenting the results.
The Corte dei conti was represented by Ms. Erika Guerri, judge at the International Affairs Office, and Mr. Benedetto Brancoli Busdraghi, judge at the Jurisdictional Chamber for Liguria.

INTOSAI Supervisory Committee on Emerging Issues – SCEI – October 20, 2020 Final Webinar on the Strategic role of SAIs in addressing the challenges posed by COVID-19 pandemic

The Corte dei conti participated in INTOSAI Committee on Emerging Issues (SCEI) teleconference meeting in connection with the INTOSAI Policy, Finance, and Administration Committee (PFAC) initiative on Covid-19.
The closing webinar was held on October 20 and focused on “INTOSAI online transition: how can organizations adapt to the new normal of teleworking?" INTOSAI General Secretariat (SAI of Austria), as well as the Chairs of INTOSAI Goal Committees, such as PSC (SAI of Brazil), CBC (SAI of South Africa), KSC (SAI of India), PFAC (SAI of Saudi Arabia), shared their experiences on the process of transition of the work into online mode. They recalled the initiatives put in place to continue networking within INTOSAI under challenging condition and to arrange INTOSAI events. They also shared their point of view on the operation of INTOSAI in the future.
The Corte dei conti was member of the panel; as such, it has encouraged its foreign colleagues by presenting some suggestions and proposals based on its thorough expertise on the matters at stake, with the presentation “INTOSAI online transition – Possible suggestions”.
The Corte dei conti was represented by Ms. Erika Guerri, judge at the International Affairs Office, and Mr. Benedetto Brancoli Busdraghi, judge at the Jurisdictional Chamber for Liguria.

September 29, 2020 - INTOSAI WGFMRR Virtual Annual Meeting

The Corte dei conti keeps up in participating in the Annual Meeting of the INTOSAI Working Group on Financial Modernization and Regulatory Reform, which this year was held in video-conference mode due to COVID-19 restrictions around the world.
The Second session was held on September 29 and hosted by the Office of the Auditor General of Canada.
The Working Group members updated each other on the current situation and focused on future coordination initiatives, meanwhile outlining a tentative schedule of activities and meetings.
The webinar discussion concerned sustainable finance as well as the interaction between a new environmentally-aware take on public policies, which is increasingly seen as a necessity, and a new financial, economic and monetary strategy.
During the discussion, participants showed their interest in implementing a blended meeting schedule, where traditional in-person meetings could go along with more on-line meetings along the year. Everyone expressed their hope to resume physical meetings next year.
The Corte dei conti was represented by Ms. Erika Guerri, judge at the International Affairs Office, Mr. Giulio Stolfi, Assistant Prosecutor General and Mr. Benedetto Brancoli Busdraghi, judge at the Jurisdictional Chamber for Liguria.

September 23-24, 2020 - Webinar on Climate Change and its implications for Sustainable Development

The Corte dei conti attended the webinar “Climate Change and its implications for Sustainable Development” hosted by the SAI India’s International Centre for Environment Audit and Sustainable Development (iCED).
The webinar included very interesting sessions on climate change and sustainable development goals and auditing implementation of climate change mitigation and adaptation.
The first part of the webinar concerned the international framework and, more specifically, the measures that have been adopted through the Rio de Janeiro Convention (United Nations Framework Convention on Climate Change – UNFCCC), the Kyoto Protocol and, eventually, the 2015 Paris Agreement.
The second part of the seminar dealt with the auditing measures aimed at verifying the correct application of the above-mentioned targets and the possible ways through which single countries could improve the implementation of the measures in order to achieve the international and European goals.
The Corte dei conti was represented by Ms. Erika Guerri, Judge of the International Affairs Office, and by Mr. Andrea Giordano, Judge of the Jurisdictional Chamber for the Emilia-Romagna.

INTOSAI Supervisory Committee on Emerging Issues – SCEI - July 24, 2020 - Webinar “Remote Auditing: Technological Challenges and Solutions” - September 17, 2020 - Webinar “Openness of SAIs and Ensuring Inclusiveness in Emergency Conditions”

The Corte dei conti keeps up in participating in INTOSAI Committee on Emerging Issues (SCEI) webinars in connection with the INTOSAI Policy, Finance, and Administration Committee (PFAC) initiative on Covid-19.
The second webinar was held on July 24 with the participation of more than 150 experts from over 50 countries and focused on “Remote auditing challenges and technological solutions.”
The participants made valuable contribution by sharing their individual experience and solutions with the community. The main topics of interest have been the challenges of ensuring transparency and accountability in the worsening conditions, and the importance of external audit regarding control over emergency government expenditures.
Moreover, the participants focused on the most popular solutions to cope with the emergency such as cloud-based infrastructure, flexible working policy, relevant equipment, broadband connectivity and well-established network architecture.
The investment in “remote working” with the full use of technologies was stated by all sides.
The third webinar was held on September 17 and focused on “Openness of SAIs and Ensuring Inclusiveness in Emergency Conditions.”
Participants discussed on SAI’s transparency in relation to the COVID-19 activities, demonstration of SAI’s value and benefits in dealing with the recent crisis, ensuring openness of national governments, ways of communication with public and stakeholders’ engagement in emergency situation, and how SAIs can contribute to emergency response based on “leaving no one behind” principles.
The Corte dei conti was represented by Ms. Erika Guerri, judge at the International Affairs Office, and Mr. Benedetto Brancoli Busdraghi, judge at the Jurisdictional Chamber for Liguria.

September 9-11, 2020 - IX EUROSAI-OLACEFS online Joint Conference of European and Latin American Supreme Audit Institutions hosted by the State Audit Office of Hungary

The Corte dei conti attended the IX EUROSAI-OLACEFS online Joint Conference of European and Latin American Supreme Audit Institutions hosted by the State Audit Office of Hungary from 9 to 11 September.
The event was on “The COVID 19 Pandemic: a Unique Opportunity for Supreme Audit Institutions to Highlight the Impact of Their Work”. The conference was a three-day event and focused on increasing efficiency and impact of the work of SAIs, as well as challenges and opportunities posed by the COVID-19 pandemic in the activities of Supreme Audit Institutions.
During the first day’s Plenary Session, presentations were delivered by the President of SAI of Chile on “OLACEFS Region's perspective and measures on the COVID-19 global pandemic” and by the representative of SAI of UK on “Activities of the EUROSAI Auditing the COVID-19 Global Pandemic Project Group”. Furthermore, the Hungarian expert guests invited to the Joint Conference by the SAI of Hungary shared their ideas on the areas of "Increasing the impact and efficiency of public sector" and " Change management in the time of COVID-19."
During the 2nd day of the Conference, panel discussions were held at presidential level on “Enhancing Measurement Methodologies”, “Public prosecution/Anticorruption – Means of prevention and tackling,” “The Role of Supreme Audit Institutions in the implementation of the 2030 Agenda” and “Media and Technology – where SAIs, digitalization and 3rd parties meet.”
On the second and third days of the Conference, parallel workshops were held in different areas, and workshop results and outputs of the discussions were shared with all participants in a plenary session by moderators.
The Italian presentation “Jurisdictional SAIs Tomorrow: A New Frontier in the Fight Against Corruption? The Italian Case” pointed out the fundamental role of the Corte dei conti in deterring and fighting corruption, hence acting both from an ex ante, through preventive and pre-emptive actions, and an ex post perspective, insisting on every level of the bureaucratic machine (from central government to Regions and local authorities), thanks to the multifaced functions of its audit chambers and its public prosecutors and the judgments of its jurisdictional Chambers. The presentation pointed out that the Corte dei conti exerts a diachronic and continuous control over unlawful practices and in the fight and prevention of corruption.
The Corte dei conti was represented by Mr. Mauro Orefice, Chief of the Cabinet of the President, by Ms. Erika Guerri, Judge of the International Affairs Office and by the Judge of the Jurisdictional Chamber for the Emilia-Romagna, Mr. Andrea Giordano.

July 29, 2020 - INTOSAI WGFMRR Virtual Annual Meeting/August 3, 2020 - Call on the GAO macroprudential policy evaluation framework

On the 29th of July a representative of the Corte dei conti took part in the annual Meeting of the INTOSAI Working Group on Financial Modernization and Regulatory Reform, hosted (in video-conference mode) by the GAO. After a round of short presentations, made by each member of the group, concerning COVID-19 related audit activity fielded by the various institutions, the proceedings focused on the group workplan for the incoming year. During the discussion, challenging issues have been raised with regard to the impacts of COVID on financial markets. As regards future matters of interest, the group will also concern itself with themes such as sustainability and finance and cryptocurrencies.
Moreover, on the 3rd August, the Corte dei conti, was among the SAIs invited by GAO to participate – via call conference - in a peer review of the draft guidelines on the Audit of Macroprudential Policy Authority, which the American control body will issue in the near future. For the Corte, Ms. Erika Guerri (Judge of the 2nd Chamber of Appeal and Deputy to the International Relations Office) and Mr. Giulio Stolfi (Assistant Prosecutor General) took part in the engaging and mutually enriching discussion.

July 15, 2020 - First meeting of the INTOSAI Working Group on SDGs and Key Sustainable Development Indicators

The Corte dei conti is member of the INTOSAI Working Group on SDGs and Key Sustainable Development Indicators (WGSDG- KSDI). The Working Group is the successor of the Working Group on Key National Indicators (WGKNI) that started its activities in 2007 and was aimed at sharing knowledge among SAIs related to instruments of measuring economic and social progress in achieving national goals.
During its last meeting in 2019 in Bratislava, the Working Group on Key National Indicators decided to refocus its activities on the Sustainable Development Agenda to strengthen the coordination of SDG-related activities and more robustly share experiences in developing and utilizing practically-oriented evaluation instruments.
The first annual meeting of the Working group on SDGs and Key Sustainable Development Indicators took place on July 15th, 2020 via videoconference. The meeting gathered 77 participants from 23 member-SAIs and representatives of the INTOSAI General Secretariat, IDI, the World Bank, GIZ and JVI. Participants discussed working documents of the group, outlined the way forward and agreed to publish the WG Newsletter.
The participants also focused on some aspects of auditing SDGs such as the importance to evaluating not only the implementation of the SDGs, but also the interlinkages of specific Goals, to developing approaches to future-oriented recommendations as programs aimed at SDGs implementation should have a long-term strategic perspective.
Moreover, the measures undertaken by Governments to tackle the Coronavirus pandemic and the COVID-19 impact on audit and implementation of SDGs have been discussed.
The Corte dei conti was represented by Ms. Erika Guerri, judge at the International Affairs Office, and Mr. Benedetto Brancoli Busdraghi, judge at the Jurisdictional Chamber for Liguria.

July 10, 2020 - European Court of Human Rights - Superior Courts Network via webinar Forum

The European Court of Human Rights (ECHR) established in 2015 the Superior Courts Network (SCN) aimed at the enhancement of the dialogue and sharing of implementation of the Convention with and among national superior courts, including the Italian Corte dei conti. The Network Focal Points annually meet in person in Strasbourg but, due to the pandemic health crisis, the SCN Focal Points Forum was replaced this year by a webinar held on 10 July 2020.
The Forum was opened by the ECHR President Spano and focused on Adapting judicial systems to the COVID-19 pandemic and its potential impact on the right to a fair trial. Speakers from the ECHR and from the Network’s member courts discussed the procedural and practical measures taken to adapt to this unprecedented situation, and the applicable norms under Article 6 (right to a fair trial) of the Convention.
The webinar was attended by around 120 persons, and the Italian Corte dei conti was represented by the Chief of the Cabinet of the President, Mr. Mauro Orefice, Ms. Erika Guerri, Judge of the International Affairs Office and by the Assistant Prosecutor General, Mr. Giulio Stolfi.

July 2, 2020 - EUROSAI Auditing the Response to the COVID-19 Global Pandemic Project Group Webinar Experiences from the Roundtable Discussions Webinar

The Corte dei conti is member of the Project Group on Auditing the response to the Covid-19 pandemic set up within EUROSAI, the Organization for the European Supreme Audit Institutions.
The Project Group is part of the Emerging Issues and Forward Thinking Portfolio under the EUROSAI Strategic Plan 2017-2023 and addresses the Responses to COVID 19 Pandemic in a system of four stages including “preparation, response, exit strategy and management of long-term effects” and focuses primarily on healthcare services, extensive emergency response plans and policies for protecting economy. The main purposes of the Project Group are: to ensure the coordination and communication of COVID-19 works of the EUROSAI members, to facilitate the sharing of the audit approaches and outputs of members by designing a tool such as the COVID-19 audit program, and to determine the scope for the “reports on the lessons learned” that are likely to be published in the upcoming periods.
The outcomes of the roundtable meetings held in June, on the status of COVID-19 in the participating countries, relevant audit plans of countries, and the activities and subjects that should be included in the Operational Plan of the Project Group, have been addressed in the Webinar. The progress report of the Project Group, which plans to carry out its works through online meetings, will be presented in the 11th EUROSAI Congress in 2021.
The Corte dei conti was represented by Ms. Erika Guerri, judge at the International Affairs Office, and Mr. Benedetto Brancoli Busdraghi, judge at the Jurisdictional Chamber for Liguria.

June, 22 2020 - INTOSAI Webinar "Strategic Role of SAIs in Addressing Challenges Posed by the Covid-19 Pandemic" June, 23 2020
EUROSAI Project Group Round Table on “Auditing the Response to the Covid-19 pandemic”

The Supreme Audit Institutions (SAIs), mindful of the importance of their role and in order to provide a prompt and effective response to Covid-19 pandemic crisis have started online meetings and exchange of best practices and strategies to ensure accountability and transparency in pre and post-emergency stages.
The Corte dei conti joined several initiatives.
To this end, two Webinars took place on June 22 and 23, respectively under the auspices of INTOSAI, the International Organization of Supreme Audit Institutions and EUROSAI, the Regional Association for Europe of these Institutions.
The first Webinar "Strategic Role of SAIs in Addressing Challenges Posed by the Covid-19 Pandemic" was held on June, 22 under the INTOSAI Committee on Emerging Issues (SCEI) in connection with the INTOSAI Policy, Finance, and Administration Committee (PFAC) initiative on Covid-19.
Strategic resilience of INTOSAI, enhancing impact and added value of the Supreme Audit Institutions in the new context and launching long-term cooperation on health system audit have been addressed in the Webinar.
https://incosai2019.ru/en/documents/open

The Round Table on Auditing the Response to the Covid-19 pandemic, held on June, 23 is part of the planned activities of the EUROSAI Project Group. This Round Table follows the webinar held on June, 4 and precedes a new webinar to be held on July, 2 which will summarize the experiences learned and plan future activities for the Project Group.
For both the events the Italian Court of Audit was represented by Ms. Erika Guerri, judge at the International Affairs Office, and Mr. Benedetto Brancoli Busdraghi, judge at the Jurisdictional Chamber for Liguria.

June 4, 2020 - EUROSAI Auditing the Response to the COVID-19 Global Pandemic Project Group Webinar

The Italian Court of Audit joins the Working Group on Auditing the response to the Covid-19 pandemic set up within EUROSAI, the organisation for the European Supreme Audit Institutions.
The Working Group is part of the Portfolio on Emerging Issues and Forward Thinking foreseen by the EUROSAI Strategic Plan 2017-2023 and its objective is to provide coordination and exchange of information in relation to the activities of EUROSAI members concerning Covid-19, thereby facilitating the sharing of approaches adopted in auditing related issues.
The first Webinar, held on June 4, was presided by Mr. Gareth Davies, Comptroller & Auditor General of the United Kingdom, and Ms. Tytti Yli-Viikari, Auditor General of Finland, Chair and Vice Chair of the Project Group, respectively.
The Italian Court of Audit was represented by Ms. Erika Guerri, judge at the International Affairs Office, and Mr. Benedetto Brancoli Busdraghi, judge at the Jurisdictional Chamber for Liguria.