Header

Header Top

Standard Version

Full Version

Language Switcher

Quick Menu

Site Settings - Easy Read and Text Size

Content

Page Content

    Page Settings - Print, Share, Email

  • Text Size:
  • A
  • A
  • A

Audit

Roads Department of Georgia – Secondary Roads Asset Management Project|2018

Published Date: 25:06:2018

Department: Economic Activities Sector

Type: Performance Audit

...

Download Files

Assurance of Acceptable Quality Education for Students at the Higher Education Institutions

Published Date: 31:10:2016

Department: Performance Audit Sector

Type: Performance Audit

The State Audit Office conducted the audit of preconditions necessary for the achievement of an acceptable quality of education. Present audit aimed at the evaluation of the activities carried out by the Ministry of Education and Science of Georgia and higher education institutions.

Study carried out by the Stated Audit Office revealed that 64% of graduates of three selected higher education institutions completed their studies with below average academic performance indicator. 67% of the scores of students with active status are also below average. Additionally, the observation carried out by the audit team revealed that the attendance rate on the lectures/seminars at the selected higher education institutions was as low as 15%.

In line with this, the State Audit Office examined the preconditions that should encourage students to achieve the learning outcomes envisaged by study programs and maintain high academic performance. Particularly, the present audit studied state tuition aid scheme, student services offered by the higher education institutions and study program quality assurance mechanisms.

Download Files

Social Use of Timber Resources

Published Date: 27:10:2016

Department: Performance Audit Sector

Type: Performance Audit

State Audit Office of Georgia studied system of social timber use and revealed a number of shortcomings, which corresponds to inadequate response of the ministry and the agency to the firewood resource shortage, irrational usage of the resource in the public sector and non-energy efficient usage of the firewood.

Volume of the allocated resource by the Ministry of Environment and Natural Resource Protection is not sufficient for the population and due to absence/high value of the alternative energy sources, population utilize illegally extracted resource. According to existing situation there is a firewood shortage in the field, which is also indicated by the increasing number of illegal cuts. State Audit Office considers that for achieving sustainability of forest use and determination of real consumption of firewood, it’s necessary to shrink market of illegal resource trading and provision of legal resource in social sector. Parallel to satisfaction of the real demand on firewood, with joint effort of the ministry and other responsible entities, demand on the firewood and population dependence on the timber resource should gradually decrease; thereby it would be possible to achieve actual sustainability of the forest management.  

Download Files

Ensuring Determination of Priorities and Selection of Projects in Local Self-Governing Units

Published Date: 27:10:2016

Department: Performance Audit Sector

Type: Performance Audit

State Audit Office of Georgia conducted the Performance Audit of Ensuring Determination of Priorities and Selection of Projects in Local Self-Governing Units.

The auditees of the performance audit were: the Ministry of Regional Development and Infrastructure, Municipal Government of Abasha, Gurjaani, Tetritskaro and Ozurgeti self-governing communities, State Representative - Governor and Regional Advisory Councils under regional governor in two selected regions (Samegrelo-Zemo Svaneti and Kvemo Kartli). Audit period encompassed 2015 year and the first half of 2016.

The audit revealed that citizens’ participation rate is low in meetings held under Village Support Program where priority projects must be selected by population. At the same time, some municipalities do not use new citizens’ participation forms, which are defined in Local Government Code of Georgia.

Documental information about the infrastructural needs is mostly general and fragmental in selected municipalities. For that reason problems at village level and the inequality between villages cannot be identified. At the same time the document of priorities does not give information about the real priority directions of the municipality.

The audit revealed that the scales of project assessment criteria presented in action plan guideline is mostly general and does not ensure uniform selection process of projects financed from Regional Development Fund. Besides, the criterion, whose scale is presented detailed in guideline is scored by technical mistakes by working groups.

State Audit Office issued recommendations that should improve priority determination and projects selection process in local self-governing units.

Management of Regional Development Fund’s Projects

Published Date: 27:10:2016

Department: State Budget Analysis and Strategic Planning Sector

Type: Performance Audit

Improving the local infrastructure is one of the main prerequisites for reducing disparity within the municipalities, which is one of the most important goals for National Regional Development Strategy. Taking into consideration the fact that RDF is one of the main sources for financing infrastructural projects in municipalities, it is important to distribute fund resources within municipalities based on such criteria which should ensure reduction of disparity. Though, existing criteria (number of population and previous year’s spending) cannot support reduction of disparity. In addition to the mentioned criteria, defining other criteria, which will be based on the needs of municipality and economic factors, will support the development of municipalities and achieving specific goals defined within Regional Development Strategy.

In turn, there is a potential to improve the project implementation stage. In particular, proper monitoring system is a prerequisite for detecting and improving deficiencies on time. In addition development of project post evaluation phase will support the use the accumulated knowledge and experience in future projects, which will in turn improve project implementation process, quality and raise achieved results.

The State Audit Office of Georgia believes that by improving criteria for distribution of fund resources within municipalities, determining periodicity and format for presenting monitoring results and establishing the post evaluation practice for completed projects, will improve the management process of the projects financed by the RDF based on Government Commission’s decision.

Recommendations:

To the Ministry of Regional Development and Infrastructure:

To support equal development of municipalities, MRDI in collaboration with the Ministry of Finance, develop the criteria for defining the marginal limits, which in addition to the number of population and previous year’s spending, considers actual needs of the municipalities and other socio-economic factors.

To the Ministry of Regional Development and Infrastructure:

To ensure identification and elimination of mistakes made during project implementation phase, compliance of works with the predefined schedule and reporting of monitoring results, the ministry must recommend the form and periodicity of monitoring by taking into consideration the type of projects.

To the Ministry of Regional Development and Infrastructure:

To take into consideration and avoid deficiencies made in previous projects, the Ministry:

  • In collaboration with municipalities, should develop the format of project post evaluation (preparation of the report will be a responsibility  of municipality) and ensure analysis of those reports;
  • Should identify and share the results of analyzing deficiencies revealed on the planning and implementation stages through municipalities.

Download Files