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99. PERFORMANCE AUDIT OF PUBLIC INSTITUTIONS (STAGE 4)
Stage 4. Preparation of the audit report. It is allowed to compile reports not in standard forms, but in the form of information reports.
The structure and content of the report are formed depending on the goals and scope of the control activity. The report on the results of the control should reflect all the established facts of violations, proposals for their elimination, improvement of regulatory legal acts and increasing the efficiency of the use of state funds.
The report must contain an independent and credible assessment of the economy, efficiency and effectiveness with which resources are acquired and used, as well as the effectiveness of the implementation of the assigned tasks.
The content of the report should not be entirely focused on reflecting the existing shortcomings, it should be constructive. The report should clearly articulate the findings and provide suggestions for improvements that need to be made.
In the audit act, it is necessary to assess the legislation that guides the audit object, that is, to what extent the applicable laws ensure the effectiveness of the audit object. It also reflects the presence of contradictions in the current legislation, a list of issues that are not reflected in it. In addition, an assessment is made of government decrees and internal documents that the audit object uses in its work and analyzes the compliance of these documents with the current legislation. In the event that contradictions in regulatory documents are identified that lead to loss of income or an increase in budget expenditures, it is necessary to assess their impact on the budget.
The following components should be included in the act of auditing and auditing the effectiveness of the use of public funds and in the report on the results of the audit:
▪ the purpose of this audit, performance audit;
▪ list of audit objects;
▪ the period of time that the audit covers;
▪ a brief description of the audited object, program or area of activity of this object, indicating the responsibilities and functions of managers related to the indicators and results of work in the audited area;
▪ results of analysis of the functional activities of the audited object;
▪ identified facts of ineffective use of public funds and financial irregularities;
▪ conclusions and conclusions drawn from the audit results;
▪ recommendations, which should contain proposals to eliminate identified deficiencies and solve existing problems.
The report on the results of the audit should reflect the comments of the heads of the audited objects (if any), including the existing disagreements regarding the criteria for evaluating the effectiveness, conclusions and recommendations.
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