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REPUBLIKA HRVATSKADRAVNI URED ZA REVIZIJU

2016.

EFFICIENCY OF MEASURES/ACTIVITIES DETERMINED BY STRATEGIC

DOCUMENTS/PROGRAMS FOR TOURISM DEVELOPMENT

EFIKASNOST MJERA/AKTIVNOSTI UTVR ENIH STRATEKIM

DOKUMENTIMA/PROGRAMIMA ZA RAZVOJ TURIZMA

A TURIZMUSFEJLESZTSI INTZKEDSEK ELLEN RZSE

/

/

JOINT REPORT

REPUBLIKA HRVATSKADRAVNI URED ZA REVIZIJU

EFFICIENCY OF MEASURES/ACTIVITIES DETERMINED BY STRATEGIC

DOCUMENTS/PROGRAMS FOR TOURISM DEVELOPMENT

EFIKASNOST MJERA/AKTIVNOSTI UTVRENIH STRATEKIM DOKUMENTIMA/PROGRAMIMA ZA RAZVOJ TURIZMA

A TURIZMUSFEJLESZTSI INTZKEDSEK ELLENRZSE

/ /

JOINT REPORT

2016.

REPUBLIKA HRVATSKADRAVNI URED ZA REVIZIJU

2

3

Table of content

Communiqu by the Heads of the Supreme Audit Ins tu ons

of the Republic of Croa a, Hungary and the Republic of Macedonia 5

Report of the State Audit Offi ce of the Republic of Croa a 13

Report of the State Audit Offi ce of Hungary 37

Report of the State Audit Offi ce of the Republic of Macedonia 51

4

5

and to those who depend on their ac vi es and

services.

Prac ce has shown that it is necessary to control

whether defi ned goals and ac vi es are achieved

correctly and in accordance with the principles of

economy, effi ciency and eff ec veness.

Republic of Croa a, Republic of Macedonia and

Republic of Hungary are countries where tour-

ism is a major economic sector and they all have

adopted strategic documents related to further

tourism development. In addi on, Republic of

Croa a and Republic of Macedonia, as well as

Republic of Croa a and Republic of Hungary have

signed agreements on mutual coopera on in the

fi eld of tourism. In order to assess whether the

objec ves related to the development of tour-

ism are achieved, the State Audit Offi ce of the Republic of Croa a, the State Audit Offi ce of the Republic of Macedonia and the State Audit Of-

fi ce of Hungary signed agreements to perform

coordinated audit on the effi ciency of measures / ac vi es determined by strategic documents /

programs for tourism development.

The Agreement for conduc ng the above coor-

dinated audit between the State Audit Offi ce of the Republic of Croa a and State Audit Offi ce of the Republic of Macedonia was signed in Febru-

ary 2015. With an Annex to Agreement signed in

November 2015 the State Audit Offi ce of Hungary joined the coordinated audit.

The Agreement is based on the principles of IS-

SAI 5800 Guide for coopera ve audit programs

between Supreme Audit Ins tu ons Exposure

Dra and INTOSAI Tips and Examples for Coop-

era ve Audits. The signatories to the Agreement

have agreed to share the results and experiences

of the coordinated audit on the Effi ciency of mea-sures / ac vi es determined by strategic docu-

ments / programmes for tourism development.

The audit approach was consistent with the In-

terna onal Standards of Supreme Audit Ins -

tu ons (ISSAI) and the na onal audit standards

Number of posi ve developments worldwide po-

si on tourism among the most dynamic and pro-

pulsive economic ac vi es with mul ple eff ects. Tourism, as part of the global tourism trends,

plays signifi cant role in the economic progress

of the countries expressed through increased in-

vestments, foreign exchange infl ow and share in

the GDP, job crea on, promo on of cultural val-

ues and natural resources.

Tourism is a complex economic system made up

of various economic sectors and ac vi es which

have signifi cant development poten al. The val-

ues of tourism resul ng from the interac ons of

economic ac vi es have an impact on economic

growth and development of almost all sectors of

the na onal economy, but also provide opportu-

ni es for be er use of available resources. Tour-

ism is equally important for a rac ng foreign

investments, subs tu ng for the classic export

of goods, and it is the most intensive labour sec-

tor. The importance of tourism is evident from its

share in the gross domes c product.

Tourism results depend on countrys ac vi es so

its cultural and natural heritage, as well as prod-

ucts and services, become more interes ng and

a rac ve to poten al visitors. It is not a one- me

ac vity or short term task for a small number of

people, but rather a con nuous monitoring and

analysis of how various internal and external

factors aff ect tourism development, and taking appropriate measures to achieve the benefi ts

and prevent possible nega ve consequences.

For these reasons, many countries have adopt-

ed short-term and long-term strategic plans and

programs which clearly defi ne the objec ves and

ac vi es to be completed in a given period. Also,

they allocate signifi cant fi nancial and labour re-

sources to create condi ons for long-term devel-

opment and eff ects of tourism.

To achieve planned objec ves and results and to

manage public resources eff ec vely, the ins tu- ons performing ac vi es related to tourism are

held accountable to the ci zens, the taxpayers

Communiqu by the Heads of the Supreme Audit Ins tu ons of the

Republic of Croa a, Hungary and the Republic of Macedonia

6

and guidelines. Each par cipa ng SAI conduct-

ed na onal audit with a na onal scope. The na-

onal audit approaches, including audit criteria,

methodology, quality control and publica on of

na onal results, were carried out in accordance

with countries standard procedures. Also, the

interpreta on and incorpora on of individual

na onal fi ndings, conclusions and recommenda-

ons have been quality controlled by each SAI.

The three SAIs exchanged completed matrix /

audit program, and prepared a summary of the

na onal reports. The Joint Report contains the

results of the coordinated audits based on the

na onal reports summaries.

The objec ve of the coordinated audit was to

provide exchange of knowledge, experience and

good prac ce, as well as conclusions and recom-

menda ons for promo ng tourism development.

The par cipa ng SAIs have developed a frame-

work of audit areas to be addressed in their na-

onal audits. Five audit areas and corresponding

audit ques ons were iden fi ed: Legal, strategic

and ins tu onal framework for tourism develop-

ment, Implementa on of strategic measures and

other ac vi es defi ned in strategic documents /

programs for development of tourism, Monitor-

ing and repor ng on the achievement of strategic

objec ves and the measure impact, Implementa-

on of the Agreement between the Government

of the Republic of Macedonia and the Govern-

ment of the Republic Croa a on coopera on in

the fi eld of tourism and Implementa on of the

Agreement of the Government of Hungary and

the Government of the Republic Croa a on co-

opera on in the fi eld of tourism. All SAIs have

assessed the fi rst three areas. SAI of Croa a and

SAI of Macedonia assessed the implementa on

of the Agreement between the Government of

the Republic of Macedonia and the Government

of the Republic Croa a on coopera on in the fi eld

of tourism and SAI of Croa a assessed the imple-

menta on of the Agreement of the Government

of Hungary and the Government of the Republic

Croa a on coopera on in the fi eld of tourism.

Interna onal presence, sharing and u lisa on of

experiences, mainly through coopera on with

other supreme audit ins tu ons are extremely

important for the SAIs. The interna onal rela ons

and roles of the state audit offi ces ensure knowl-edge transfer, and the experiences obtained this

way become integrated in the audit work.

The ac vi es conducted within the framework of

this joint audit and the recommenda ons from

na onal audit reports will result in undertaking

or adop ng specifi c policies and ac ons, transfer

of measures undertaken by competent bodies

for tourism development, fostering coopera on

between the competent authori es and defi ning

clear indicators for monitoring eff ects of tourism. The SAIs recognized the posi ve developments

in tourism through increased number of tourists,

foreign currency infl ow, number of employees in

the fi eld of tourism and hospitality and increased

share in GDP, as well as promo on of cultural val-

ues, tradi ons and natural resources of the coun-

tries par cipa ng in the audit.

For the State Audit Offi ce of the Republic of Macedonia:

...................................................

Tanja Tanevska, MSc.

Auditor General

For the State Audit Offi ce of the Republic of Croa a:

...........................