Author: orccgov

His delegation was in the region to commence preparatory works for the All Regional Games, a nationwide sports festival, scheduled to have its first trials in the Oti Region.

DSP Daniel Machator (Rtd) commended Asamoah Gyan and his team for the initiative.

He pledged the Oti Regional Council’s willingness to support the team every step of the way as sports serves as not only a tool for employment creation, but as a tool that promotes national cohesion.

He also stressed the need for more investment in sports infrastructure and programs to help unearth and nurture talents in the region. As the beginning point for the games was a unanimous one, signalling the love his team had for the region and its people.

He was positive that, though a young region, could put together a solid team, strong enough to win laurels.

Mr Daniel Machator also expressed his happiness towards the establishing of DVLA regional office in Oti which will ease the automobile and motor bikes registration that has been a challenge to the people of Oti.

Mr Daniel Machator ended his remarks by urging the DVLA to speed up the construction of the office to end the stress the people of Oti go through during automobile and motor bike registration at Ho.

The DVLA board chairperson Mr Frank Davis Esq in his remarks lamented that, Oti Regional DVLA office would have been completed in 2023 but the conflict of siting at ORCC hindered it.

The DVLA board chairperson also requested for the president representative Mr. Daniel Machator to get him a satellite office for his officers to begin with operations.

He ended his remarks by assuring the people of Oti that, DVLA was going to put up a state of art of which construction will start by July 2024 and completed before December 2024.

Mr Sylvester Ayitei the director of administration at ORCC who represented the Oti Regional Coordinating Director in his speech recounted that, PFJ1 was his baby when he was a coordinating director at Ho West District Assembly and wished Ghana prioritize agriculture like Israel to ensure food security.

He added that, PFJ is one of the best policies of the government but the problem of funds has hindered its progress to the fullest.

Mr Sylvester Ayitei also mentioned agriculture directors at the Metropolitan, Municipals and District Assemblies MMDAs as a hindrance to the success of PFJ1. The reason been that, the agriculture directors does not usually channel PFJ funds into farming.

He again lamented that, there was so much potentials in Oti such as water bodies and lands but the youth does not use it judiciously. He therefore tasked the participants and youth to take the PFJ phase two serious for Oti to take care of food security of Ghana.

Mr sylvester Ayitei ended his speech by urging the participants and agriculture directors not to politicize the PFJ phase two to ensure a complete success.

The Oti Regional Agriculture Director, Mr Obrien Nyarko in his speech said, the aim of PFJ2.0 was to move from input subsidy to input credit system and also promote import substitution in Ghana.

He ended his speech by clarifying that, PFJ2.0 is to ensure Ghana’s ability to export and also create jobs for the actors in the value chain.

The new Acting Regional Coordinating Director, Reverend Harry Nii Owoo in his remarks took the staff through the vision and mission of the ORCC, oriented the staff on working systems and took the staff through his vision for Oti Region.

Firstly, the Acting Regional Coordinating Director Reverend Harry Nii Owoo explained the Vision of ORCC to be “Seeking to be the most peaceful region and a one-stop investment destination in Ghana” and Mission to be “Existing to provide good governance that ensures sustainable development and equitable distribution of resources to meet the aspiration of the people”.  

Secondly, he took the staff through the Twelve (12) Core Values of ORCC as follows 1. Accountability   2. Clients Orientation (Service to the people) 3. Creativity 4. Diligent      5. Discipline 6. Equity 7. Integrity 8. Innovative    9. Royalty 10. Impartiality   11. Transparency   12. Timeliness.

Thirdly, the new acting RCD oriented the staff on the recommended work cultural values that makes a working environment favorable for every officer to be 1. Mutual understanding 2. Love 3. Unity 4. Care 5. Empathy and the working principles that every government worker must execute to be 1. Punctuality 2. Productivity 3. Performance 4. Professionalism 5. Purpose.

In his fourth submission, his vision for Oti Region was to Formulate Development Strategic plans, Support Regional Planning Coordination Unit (RPCU) in developing ORCC Objectives, Promote Public and Private Sector Institutional Collaboration, Gazette and supervise the enforcement of the MDAs by-laws, Coordinate, Monitor and Evaluate Policies and Projects of MDAs. 

The Acting Regional Coordinating Director Reverend Harry Nii Owoo ended his speech with an appeal to implement “The God Factor” proposal. This means Acknowledging and seeking the support of God through Morning Devotion on every Wednesday of every week from 7:00 am-8:00am at the ORCC conference hall for God to help achieve the Vision and Mission of ORCC.

Conclusively, the meeting ended with an open forum where Mr. Jehu Appiah asked of the status of the ORCC Welfare and the committee answered with copies of a drafted constitution which was submitted to some HODs editing and adoption.

Above are images of the staff durbar.

After inspecting a Guard of Honour mounted by the cadet corps, the Hon. Minister took the opportunity to advise the young para-military drill enthusiasts on the need to take their training regime seriously as such training builds trainees into strong-willed individuals who grow into change-makers.

Among important lessons, He told them the training would equip them with included humility, time management and performance under pressure, fighting fatigue and stress, building confidence in oneself and supporting colleagues as they charge together towards the end goal.

The Oti Regional Minister commended Mr. Leopold K.A. Ansah, a retired Director of Prisons, for devoting his time to building a battalion of regimented youth who have the tendency of affecting society positively.

The Municipal Education Director Miss Georgina Mensah in her welcome address acknowledged and commended the efforts of every Ghanaian dead and alive in the promotion and consolidation of Ghana’s democracy.

She added that, Ghana’s democracy can only flourish when the people of Krachi East Municipal and Ghana at large unites and pool resources together as one people through collaborations, cooperation and dialogues to transform the municipal into a model community.

She ended her welcome address by commending and expressing her gratitude to all the organizations, institutions and individuals who have contributed to the development of the Krachi East Municipality.  

The Regional Education Director Nana Kugbeadzor Bakateyi II who read the president’s speech said, His Excellency Nana Addo Dankwa Akufo- Addo was committed to transparency, accountability and the consolidation of Ghana’s democracy in his governance in order to put Ghana at a high level among other democratic nations.

She again highlighted on oneof the hallmark achievements Nana Akufo Addo’s government to be the Free Senior High School (SHS) policy which has given opportunity to thousands of poor Ghanaians to also access quality education with the rich, thereby reducing the financial burden of the poor and equal access to education in Ghana.

In addition, president was committed to closing the gap of gender disparity and by so doing, his administration introduced the National Gender Policy and Affirmative Action Bill to address the gender inequality issues to ensure an inclusive governance in Ghana.

In her address read on behalf of the president, leaders and citizens were tasked to safeguard, nurture democratic ideals and uphold the values of respect, tolerance and unity that defines Ghana’s democracy.

The Oti Regional Education Director Nana Kugbeadzor Bakateyi II ended her address read on behalf of the president by urging the people of Oti to reaffirm their commitment to democracy, justice, liberty and work together to build a brighter Oti for the younger generation of Oti Region and Ghana at large.

With the Gulf of Guinea Northern Regions Social Cohesion SOCO, the Municipal Chief Executive MCE for Krachi East Municipal honorable Bernard Mensah Aboakugyah in his remarks task the SOCO focal persons, chiefs, assembly members unit committee members and citizens of Krachi Esat to monitor and report to assembly on the status of developmental projects of SOCO that are currently ongoing across the municipality for transparency and accountability.

He ended his remarks by handing some working and startup tools procured by the Municipal Assembly with SOCO fund. Below is the breakdown:

1. Twety (20) sets of hand and twelve (12) foot sewing machines to Tailors and Dress Makers Association in Dambai.
2.  Twenty-three (23) set of barbering machines, twenty-three (23) sets of sterilizers, twenty-three (23) sets of combs and four sinks to Dambai Babers Association.
3. Two hundred (200) bundles of fishing nets and twine (ropes) to Dambai Fishermen Association.
4. Two graters and two pressers to the Dambai Cassava Processers Association.

According to him, this initiative was to promote Technical and Vocational training in the municipal to reduce immoral activities among the youth.

The high table consisted of the Regional Director of Education Nana Kubeadzor Bakateyi II, Krachi East Municipal Chief Executive honorable Bernard Mensah Aboakugyah and the Regional Decentralized Heads of Departments.

Conclusively, the Oti Regional Independence Day Anniversary Celebration at Dambai ended successfully at 10:40am.   

Below are the images of programme.

The Oti Regional caretaker minister Honorable Dr Archibald Yao Letsa in his address said president Nana Addo Dankwah Akufo Addo requires competent and proactive persons to take charge of the various Assemblies to execute his national developmental and transformation agenda. Hence,  the appointment of Bulator Kwaku Patrick for Krachi West and  Felix Owusu Gyimah for Nkwanta South to unite the people behind the government developmental agenda.

Dr Archibald Yao Letsa also advised the two new MCEs to be in haste in transforming the living conditions of people in their Municipals because there were a significant number of interested persons in their Municipals ready to over their positions if they fail to work up to the president’s expectations.

Dr Archibald Yao Letsa again reminded all the MDCEs present that, the sustainable development of Oti Region was a collective responsibility of Assembly Members,  women, youth, Non-governmental organisations NGOs, civil society organisations, religious organisations, associations and appealed to them to be humble, transparent and accountable in the execution of their duties as MDCEs.

In addition,  he advised MDCEs to use innovative ways to improve upon the performance of their revenue mobilisation to implement more developmental and social programmes and projects in their various Assemblies.

On Peace and Stability,  Dr Archibald Yao Letsa appealed to the chiefs and people of Oti, especially Nkwanta South to give peace a chance to prevail in order to pave way for development because peace was the hallmark of development in every community.

On the physical projects, he told the public that, his government was committed to working and completion of the Nkwanta – Dambai Road, Kpassa – Nkwanta Road, Oti Regional Coordinating Council and Kpassa District Assembly Office Complex.

Dr Archibald Yao Letsa ended his address by assuring the people Oti that Volta Region was going to collaborate with Oti as her younger sister Region regarding development. For the forgoing he appealed to collaboratively institute Oti Trade Fair as they have Volta Trade Fair to showcase Oti as the food basket of Ghana and promised to support the Oti Regional Minister nominee, Honorable Daniel Machator in all aspects of administration as his son.

The Oti Regional Minister nominee, Honorable Daniel Machator in his remarks thanked the president for nominating him as Oti Regional Minister and congratulated the two new MCEs.

Honorable Daniel Machator appealed to the people of Oti, Chiefs and Technocrats in the region to support him as a son and brother to administor Oti well after his vetting. 

He ended his remarks by assuring the president and the people of Oti transparency,  accountability,  inclusive governance, informed decision making and hard work towards “breaking the eight “.

The newly sworn in MCE for Krachi West Municipal Honorable Patrick Kwaku Bulator in his remarks on behalf of his colleague Honorable Felix Owusu Gyimah thanked the president for the confidence reposed in them and assured him of hardwork towards “breaking the eight”.

He ended his remarks by expressing their heartfelt appreciation to their respective Assembly Members, chiefs stakeholders and people for their confirmation and pledge to working with them towards accelerated development in their various Municipals and Oti at large.

Conclusively the swearing in of the two MCEs and formal introduction of the Oti Regional Minister nominee to the public ended successful.

The Oti Regional Budget Analyst Mr Seth Kpodji in his presentation took the Budget officers comprising all the Budget and assistant Budget officers from the nine Municipal and District assemblies of Oti Region through the usage of the new Budget Performance Reporting Template of Ministry of Finance.

With regards to welfare, the Budget officers elected the executives of the Budget Analyst Association after the presentation, to manage the association’s welfare issues. 

Conclusively, the meeting was successful with an attendance of the  Oti Regional Coordinating Director Mr Issaka Braimah Basintale, Oti Regional Budget Analyst Mr. Seth Kpodji, Oti Regional Economic Planning Officer Rev. Isaac Asante Wiafe, representative from Oti Regional International Audit Unit and all Budget Analysts from the nine Municipal and District Assemblies.

This performance contract is a contractual agreement that binds all staff of the Metropolitan, Municipal and District Assemblies particularly the Political Heads, that is the Municipal and District Chief Executives and the Administrative Heads, Municipal or District Co-ordinating Directors to effectively carry out their mandates in accordance with the Service Delivery Standards of the Local Government Service.

This forms the framework for Transparency, Accountability and Professionalism to the people they serve.

The Chief Director further extended an open invitation, assuring the students that the doors of the council are always wide open for them to explore the inner workings and activities of the council whenever they wish.

These pictures capture the essence of this remarkable visit, showcasing the students’ enthusiasm and the invaluable knowledge they gained. Join us in celebrating this memorable occasion as we empower and inspire the leaders of tomorrow.

  1. All the paramount Chiefs of the feuding factions were going to sign a declaration committing to the peace process. 

  2. The Chiefs will also be committed to avail themselves for any committee and delegation put together to engage them as a result of wanting to ensure peace in the Nkwanta town and its environs.

  3. The Chiefs will be committed to getting back to their people in the various communities to call on them to lay down their arms even if the Regional Security Council has to provide security for each of the groups to go to their various communities to engage them. 

He ended by cautioning the media to report only on the three points he made and nothing else for the sake of peace. 

The attendance of the meeting was made up of the Oti Regional Minister Honourable Joshua Gmayenaam Makubu as the chairman, the Nkwanta South Municipal Chief Executive Honourable Bright Lenwah, the paramount Chief of Akyode traditional Council Nana Obombo Sewura Lupuwura II, the Chief of Adele in Nkwanta Nana Gyemburah II,  the Chief of Challa Nana Addo Kenewu Cheddere II and the Regional heads of security agencies in Oti Region. 

Above is a screenshot of the declaration signed by the Chiefs and images of the meeting. 

He called on his colleagues and Regional Minister as one of them to unite through this kind of programmes for other people to recognise the PWDs due to unity been strengthe.

Mr Donkor Emmanuel also appealed to Oti Regional Coordinating Council and Honourable Regional Minister to periodically organize a capacity building for the PWDs on how to manage the support and grants that Assemblies have been given them to ensure and consolidate inclusive governance in the society since “knowledge is power “

He ended his speech by urging his colleagues to be hardworking for the society not to look mire upon them as ordinary beggars. 

The Oti Regional Minister Honourable Joshua Gmayenaam Makubu in his address said this engagement is first of its kind in Oti and would have been organised several times but they had no substantive executives. 

According to him, the society has made them beggars by refusing to pass Act 715 which was to pave way lawfully for PWDs to enjoy free education from basic school to PHD level.  He added that, the final consultation on the bill has been done to receive presidential approval to become a law. 

Honourable Joshua Gmayenaam Makubu therefore urged his colleague PWDs to amplify their voice for government to pass the Act 715 into law for it was time for them to fight for their rights because they now have lawyers working at Attorney Generals Department. 

He assured his colleague participants that, the government has also devised a means to include PWDs in government appointed Assembly members by refusing to approve the Assembly appointees without PWDs. 

Honourable Minister also used the opportunity to appeal to the Assemblies and consultants to consider disability friendly construction of physical buildings to ease their movement leading to inclusive governance. 

He lamented that most of the Assemblies do not use PWDs fund appropriately and he was going to liaise with the Assemblies to fund PWDs in batches with sums of money that can sustain a good business to keep them working instead of giving everyone little that they spend and keep relying on Assemblies. 

According Minister, he was going to petition the Regional House of Chiefs to stop discrimination that does not allow some Chiefs to interact with PWDs like the blinds or become Chiefs. 

Honourable Joshua Gmayenaam Makubu ended his address by tasking the PWD executives to get office accommodation for both the Regional and Municipal and District offices for him to facilitate for the Assemblies to pay for the rents. 

The Oti Regional Special Needs Coordinator at the Regional GES office Esther Apau also appealed for the establishment of inclusive education in a pilot base to capture all the Districts in Oti and requested for Assemblies to collect data on the PWDs and children of Special needs education to ease their work. 

The High table was made up of the Oti Regional Minister Honourable Joshua Gmayenaam Makubu, the Krachi Nchumuru District Chief Executive Honourable Nkrumah Ogyile, Municipal Chief Executive for Nkwanta South Honourable Bright Lenwah, Oti Regional Coordinating Director Mr Issaka Braimah Basintale, Oti Regional president of Ghana Federation of Disables Mr Donkor Emmanuel and Oti Social Welfare Officer Mr Komla Agbolosu Innocent. 

The GovID Programme is also being implemented in eighty (80) partner district out of one hundred (100) partner district across the country through the collaboration with Internal Audit Agency and the sixteen (16) Regional Coordinating Councils to improve the implementation of audit recommendations, complying with guidelines issued by Internal Audit Agency, and accountability mechanism.

The GovID Programme have been supporting these institutions for the pass four (4) years and the programme will be ending by the end of September 2023. Based on that, it was decided to embark on a Study Trip to Germany to benchmark institutions in Germany with shared mandate, to apprise with best practices and strategies that have enable Germany to develop a robust internal control system and structure that ensure effective and efficient use of public resources.

Twenty (20) officers from GIZ, Internal Audit Agency, Ghana Audit Service and Regional Coordinating Council embark on the study trip to Germany from 26^th August to 3^rd September 2023.

OBJECTIVE

The objective of the study trip to Germany was to visit State Institutions of the Federal Republic of Germany to:

• Understand the legal and institutional framework that has enable Germany to maintain an effective internal audit structure.
• Acquire technical knowledge to improve the performance of internal audit in the Public Sector of Ghana.
• Understand the level of collaboration and cooperation between the internal audit structure and other state institutions responsible for public accountability.
• Understand the framework and system for ensuring implementation of audit recommendations
• Build network for sharing information and knowledge on new internal audit practices.

PARTICIPANTS

Twenty-one officers was selected for the study trip, however the officer from the Volta Regional Coordinating Council did not get the visa to Germany due to the information provided by the officer.

Nevertheless, twenty (20) officers had the visa to Germany and embark on the study trip to Germany from 26^th August to 3^rd September 2023.  Details are below:

NO.	NAME	INSTITUTION
1.	Harriet Gyan	GIZ
2.	Emmanuel Aboagye Odum	GIZ
3.	Alhassan Fuseini	Internal Audit Agency
4.	Philomina Sueley Max-Bobie	Internal Audit Agency
5.	Roberta Naa Amoa Ntim	Ghana Audit Service
6.	Abdulai Saani	Northern Regional Coordinating Council
7.	Sheila Rosetta Arthur	Ashanti Regional Coordinating Council
8.	Nsiah Blankson Kweku	Bono East Regional Coordinating Council
9.	Kambey Solomon Piilazaaya	Upper East Regional Coordinating Council
10.	John E.A.K. Kula Fawaaz	Upper West Regional Coordinating Council
11.	Ishmael Akwo Kafari	Ahafo Regional Coordinating Council
12.	Yakubu Baba Seidu Kamara	North East Regional Coordinating Council
13.	Ishmael Anum Mensah	Grater Accra Regional Coordinating Council
14.	Stephen Quarshie	Western Regional Coordinating Council
15.	Mukaila Waxy Balukia	Central Regional Coordinating Council
16.	Anthony Amartey Hadjor	Eastern Regional Coordinating Council
17.	Ali Sulemana	Western North Regional Coordinating Council
18.	Eric Yankson	Oti Regional Coordinating Council
19.	Michael Boadum Nsiah	Bono Regional Coordinating Council
20.	Mohammed Arimiyaw	Savanna Regional Coordinating Council

FLIGHT ARRANGEMENT

The GovID Programme made all the flight arrangement for the twenty (20) participants; however, they could not get one flight for all participant but was able to get to two (2) flights (Turkish Airline and KLM) and participants were divided. Details below:

NO.	TURKISH AIRLINE	KLM AIRLINE
1.	Harriet Gyan	Emmanuel Aboagye Odum
2.	Philomina Sueley Max-Bobie	Alhassan Fuseini
3.	Roberta Naa Amoa Ntim	Abdulai Saani
4.	Sheila Rosetta Arthur	Nsiah Blankson Kweku
5.	John E.A.K. Kula Fawaaz	Kambey Solomon Piilazaaya
6.	Mukaila Waxy Balukia	Ishmael Anum Mensah
7.	Ishmael Akwo Kafari	Stephen Quarshie
8.	Michael Boadum Nsiah	Yakubu Baba Seidu Kamara
9.	Mohammed Arimiyaw	Anthony Amartey Hadjor
10.		Ali Sulemana
11.		Eric Yankson

STUDY TRIP ACTIVITY

The Turkish airline and KLM airline groups all departed from Accra the capital of the Republic of Ghana on 26^th August 2023 evening and arrived at Berlin the capital of the Federal of Republic of Germany on 27^th August 2023 afternoon. All participants was checked in to NH Collection Hotel in Berlin.

On 27^th August 2023 evening a welcome dinner was organised for all participants and the consultant for the programme was introduced.

28^th August 2023 – Berlin (NH Hotel Conference Room)

Presentation 1

Facilitator: Ingo Sorgatz – Internal Audit Expert (Consultant)

Topic: INTERNAL AUDIT IN PUBLIC SECTOR IN GERMANY

            INTRODUCTION AND OVERVIEW (MINISTRY OF INTERIOR)

This session provided an in-depth examination of the role of internal audit within the Federal of Republic of German Public Administration System. The discussion encompassed various aspects such as internal controls in the Public Sector of Germany, strategies to prevent corruption and fraud, transition from ex ante control to ex post inspection, shifting Focus from legality and regularity to efficiency and economy and emphasis on transparency and prevention.

The session also defined the Internal Control System (ICS) according to COSO (Committee of Sponsoring Organizations of the Treadway Commission). ICS-claims include effectiveness and efficiency of operations, reliability of financial reporting, compliance with applicable laws and regulations, and safeguarding of assets. Additionally, milestones of risk management were discussed, covering risk areas such as risk identification, assessment, coping, and monitoring, with a focus on risk communication.

Presentation 2

Facilitator: Dr. Anna-Maija Mertens – Executive Director

Topic: INTERNAL AUDIT AND COMPLIANCE – “IT’S A MATCH!” (TRANSPARENCY INTERNATIONAL -TI)

This topic focused on the principles of transparency and integrity within the German public sector. It emphasized the art of making individuals adhere to rules and be accountable while empowering them to do so. Compliance’s role in decentralizing democratization and transforming organizations was highlighted. Key elements of a compliance program were outlined, including the establishment of a whistleblower system, adoption of the three lines model, fostering a speak-up culture, and promoting private sector cooperation.

Presentation 3

Facilitator: Major Hendrik Knop – Internal Audit Expert

Topic: AUDITING IN THE FEDERAL MINISTRY OF DEFENCE (FMOD) IN CONSIDERATION OF TRANSPARENCY AND INTEGRITY (FEDERAL MINISTRY OF DEFENCE)

The third presentation concentrated on auditing practices within the Federal Ministry of Defence, particularly in ensuring transparency and integrity. Key strategies discussed included setting clear rules of responsibility, maintaining evidence-proof document filing systems, and establishing robust internal controls. The session shed light on the unique challenges faced when auditing government agencies responsible for national security.

Facilitator: Ms Anne Schwalme

Topic: LOBBYISM BY LOBBY CONTROL

The day concluded with a walking tour around government agencies, accompanied by a discussion on lobbyism by LobbyControl. It was noted that government districts host not only political institutions but also various lobby agencies. The proximity of lobby agencies to political institutions enables more effective lobbying and advocacy for their concerns.

The few key points and learnings.

• The Internal Audit activities or practice has been done on recommendations from the Government until last two (2) years where the Government issue a directive for all Federal States Institutions to have Internal Audit Units.
• Ex-ante (Pre-audit) – In Germany Internal Audit Units conducts pre-audit but includes it in the Risk Base Internal Audit Plan.
• The internal audit’s Risk-Based Annual Internal Audit Workplan is oriented towards managing risks and is approved by the Secretary of State.
• Germany places a strong emphasis on robust internal audit practices to ensure accountability and efficiency in government operations. The importance of clear structures, methodologies, and continuous professional development in this approach was highlighted.
• Ministry of Interior oversees Internal Audit Activities in Germany, and they regulate the Internal Audit activities, set standards and methodology for the Internal audit activities.
• The Federal States do not have Audit Committee in place because the Management of the Institutions ensure the implementation of audit Recommendations.
• Internal Auditors does follow-up on their own reports to check the status of Implementation of the audit recommendations.
• The media of the Federal Republic of Germany is very interested in Audit infractions, which makes management of the institutions to implement the recommendations of the audit recommendations to avoid them been mentioned in the media.
• Germany’s commitment to transparency and integrity is evident through stringent regulations, strict enforcement, and a culture of accountability. The German model serves as a valuable benchmark for fostering ethical practices in the public sector.
• The TI uses naming and shaming process to get the institutions to be transparent in their activities.
• For the Institutions to be effective and transparent there is the need of Institutional collaborations and forming of Coalitions.
• There should be updates on the laws and regulations to support Transparency activities in states institutions.
• Institutions or employees are to be involve in the process of designing the compliance programme.
• Auditing in sensitive areas, such as the Federal Ministry of Defence, presents unique challenges but is vital to maintaining transparency and accountability, even in classified operations. Germany’s approach to auditing in such contexts incorporates security measures while ensuring oversight and integrity.
• The presence of lobby agencies in government districts underscores their influence on government decisions. Proximity to political institutions enhances their ability to advocate for their concerns effectively.

29th August 2023 – Gottingen (Private University of Applied Sciences)

Presentation 1

Facilitator: Prof. Dr. Angermuller – Financial Management, Hochschule Harz

Topic: CURRENT DEVELOPMENTS IN INTERNAL AUDIT: GLOBAL INTERNAL AUDIT STANDARDS AND HOT TOPIC.

This lecture addressed the effects of the Corona-Pandemic on the work environment, leading to significant changes such as remote work, shorter planning horizons, and increased digitalization. It delved into current developments in internal audit, focusing on the Global Internal Audit Standards (formerly known as The International Standards for the Professional Practice of Internal Auditing) milestones and other pressing topics.

The few key points and learnings.

• The pandemic has reshaped the work environment, necessitating adaptations like remote work, shorter planning horizons and accelerating digitalization.
• Global Internal Audit Standards: Understanding the evolving standards for the professional practice of internal auditing.
• Top Risks: Awareness of the top risks organizations currently face, including cybersecurity and data security, changes in laws and regulations, supply chain vulnerabilities, organizational culture, and health, safety, and security.

30th August 2023 – Bonn (Bundesanstalt fur Immobilienaufgaben – BimA) Institute for Federal Real Estate

Presentation 1

Facilitator: Mr. Jorg Uffelmann – Head of Internal Audit – Institute for Real Estate

Topic: INTERNAL AUDIT IN A PRIVATIZED PUBLIC ENTITY

The third day’s first lecture introduced us to the organizational structure of the Institute for Federal Real Estate (BImA), Germany’s central services provider for federal government property. The Audit and Governance division reports directly to the Executive Board. The Institute of Internal Auditor’s three lines model was highlighted, with internal audit positioned as the third line, playing an independent and objective assurance and advisory role in achieving objectives. The following topics were covered:

• Audit planning process
• Audit process circle
• Audit process sequence
• Audit reporting with risk-based monitoring and implementation of measures.

Presentation 2

Facilitator: Mr. Ahmed Demir / Ms. Christine Rabenschlag

Topic: THE ROLE OF THE SUPREME AUDIT INSTITUTION, BUNDESRECHNUNGSHOF (FEDERAL COURT OF AUDIT)

The second lecture took place at the office of Bundesrechnungshof (Supreme Audit Institution), the supreme federal authority for audit matters in the Federal Republic of Germany. The lecture centered on its role, scope of activities, and mandate to audit the accounts and examine the performance, regularity, and compliance of the Federal Government’s financial management. It reports to both houses of parliament and the federal government. The lecture further explored the organizational structure of Bundesrechnungshof, its extensive audit rights, relationship with the Public Accounts Committee (PAC), the triangle of financial control, its involvement in the budget cycle, key role in cooperation with parliament, content of the annual report, and the processes of PAC’s deliberations on the annual reports.

The few key points and learnings.

• Government Assets Portfolio: Understanding the total assets portfolio of the government.
• Enforcement of Audit Recommendations: The Federal Court of Audit lacks the authority to enforce its recommendations. The responsibility for enforcing the implementation of audit recommendations falls to the Public Accounts Committee (PAC).
• Information Dissemination: The Federal Court of Audit provides the public with information regarding their audit reports as soon as they are laid before the house of parliament.
• Independence of Supreme Audit Institution: The Federal Court of Audit (Supreme Audit Institution) is not subordinated to the federal government, ensuring its independence and insulation from political influence.

31st August 2023 – Frankfurt (Ministry of Finance – Rhineland-Palatinate State)

Presentation 1

Facilitator: Peter Weis

Topic: INTEGRITY BEST PRACTICE IN THE STATE

The Secretary of state (Rhineland-Platinate) Dr. Stephan Weinberg gave a welcome address on behalf of the State and assure participant of their continue support to Internal Audit practice in the State.

The day continued with lectures on integrity best practices in the state of Rhineland-Palatinate. The Federal of Republic of Germany have 16 Federal State and they are called Landers as well. The Rhineland-Palatinate is one of the Landers. The Landers are autonomous by having their own Government, Judiciary, Parliament, and Administrations. The Administration of the Rhineland – Palatinate have ten (10) Ministries, Upper Authorities, Basic Authorities and State Own Enterprises. The Ministry of Finance of Rhineland-Palatinate have six (6) Departments, State Agency in charge of Salaries and Pensions, Administration Tax Agency in Charge of tax, Upper Tax office in charge of HR, Organisation, tax laws, data centre, central treasury, Tax Offices in charge of local tax collection, School for Tax in charge of education for junior civil servant etc. Key areas covered included:

• Understanding the structure of Germany as a whole.
• Examining the administrative structure of Rhineland-Palatinate.
• Insights into internal control and compliance practices.
• The role of internal revision in the landers’ Ministry of Finance and its significance.
• Cross-border cooperation with other landers.
• The establishment and functioning of a transparency platform.
• Details of the whistleblower protection act.
• Risk management in the context of corruption.
• Systematic risk management from gross risk to target risk.
• The integrity plan for risk management.
• The action plan for risk management.

Presentation 2

Facilitator: Peter Weis – Ministry of Finance – Rhineland-Palatinate State

Topic: WHISTLEBLOWING – HOW TO ESTABLISH AN INTERNAL REPORTING

            POINT

The Federal of the Rublic of Germany have a Whistleblower Protection Act which started from a Directive to Act. The Federal delayed in passing the law and was charged to pay a fine established by the European Union Commission.

There are Reporting guidelines and procedures for protecting the reporter.

Presentation 3

Facilitator: Mr. Alexander Beer – Ministerial Councillor

Topic: The Court of Auditors of the State of Hesse (CASH): Auditing Experiences (On the Basis of Last Published Annual Reports) – Hessen Land

The second lecture covered the primary role, legal basis, tasks, organization, and activities undertaken by the Court of Auditors of the state of Hesse (CASH). The lecture also delved into the history of CASH and shared auditing experiences based on its last published annual report.

The few key points and learnings.

• The Ministry have Internal Revision in 91% in institutions under the Ministry.
• Internal Audit (Internal Revisions): All Ministry of Finance (MoF) in the 15 landers are subject to internal audit (internal revision) except the MoF in Rhineland-Palatinate, which is subject to only external audit control by the Court of Auditors. The absence of internal audit in the Rhineland-Palatinate MoF is due to the lack of a legal provision to establish internal audit in this ministry.
• Rhineland-Palatinate has established a transparency platform where 14 legal fact groups, such as ‘Grants to the public sector from an amount of EUR 1,000,’ among others, are published. Citizens can also request information as long as it does not violate privacy or confidentiality.
• The Ministry annual meetings on Internal Revision and it is in two (2) groups, Ministry and Tax Administration.
• The Ministry give Benchmarks or targets to the Tax office which oversees local tax collection.
• The School for Tax build the capacity of the Junior Civil Servants in the Lander.
• Transition from Whistleblowers Directive to Whistleblower Protection Act: The Whistleblower directive was enacted on 23/10/2019 and has transitioned into a Whistleblower Act, which came into force on 02/07/2023.
• Platforms for exchanging information, experiences, and knowledge-sharing among internal auditors (internal revisions) of the landers are established at annual conferences.
• CASH is an independent part of state financial auditing, subordinate only to the law and free from political directives. Adequate budgetary allocations are made to support CASH.
• The staff of CASH consists of professionals from various backgrounds, including lawyers, economists, engineers, technical college graduates from diverse disciplines, and specialists from all administrative areas.
• CASH submits a report on the budgetary and economic management of the State of Hesse to the Federal Parliament and the State Government. The findings are also shared with the public at a press conference.
• CASH lacks executive authority and, therefore, does not possess direct authority to impose sanctions. Issues requiring prosecution are referred to the appropriate prosecutors for further action.
• Independence of the Landers (Regions): Each region (lander) operates independently and may be governed by different laws.