The fourth master class on methodological issues in municipality auditing, focusing on the management of forest resources and agricultural land in municipalities, successfully took place under the chairmanship of the SAI of Latvia on 12 June 2024. This event marks a significant milestone, as the Task Force has now transitioned into a Working Group and is led by the SAI of Latvia.
The master class gathered more than 30 representatives from various SAIs to explore insights from audits on municipal forest resource and agricultural land management, focusing on the approach to obtaining evidence, including criteria/indicators, sample selection, audit evidence, and results analysis (covering good practices and non-compliance).
During the master class, the SAI of Serbia’s presentation highlighted the results of the performance audit on the efficiency of use of state-owned agricultural land. A presentation by the SAI of Bulgaria shared a case study on management of municipal real estates in forest territories showcasing common practices of local governments in Bulgaria. The presentation detailed results from compliance audits on the management of municipal properties within forest territories, offering valuable insights and lessons learned. Meanwhile, the SAI of Latvia presented the results from the performance audit on management of forest resources, focusing on the effective strategies and efficient practices in managing forest resources at the municipal level.
The event facilitated discussions and networking opportunities among participants, fostering a collaborative environment for continuous improvement in municipality auditing practices.
This initiative is led by colleagues from the SAI of Latvia with the SAIs of Bulgaria and North Macedonia in the coordination team. The first master class was launched in March 2023.
The purpose of this master class is to create an environment for exchanging information on methodological issues. Additional opportunity to fulfil WGMA's mission - to create an open platform for sharing the best practices and experience to improve the quality, effectiveness, and value of the audit processes, so that our work gives the greatest added value to the citizens.
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