The Supreme Audit Office of Poland participated in the meeting aimed at discussing the annual activity report of the International Board of Auditors for NATO (IBAN).
Representatives of the Supreme Audit Institutions stressed that it is highly important to establish an independent audit committee , which would improve the implementation of post-audit conclusions. The committee would require the NATO units to provide, among others, action plans showing what they intend to do in order to execute the recommendations.
The Supreme Audit Institutions (SAIs) acknowledged the International Board of Auditors for NATO (IBAN) for its performance audit related work, noticing that IBAN exceeded its assumed goal to dedicate 25% of resources to this audit type (31% was used). It was also repeated that the audit committee would facilitate the implementation of the IBAN recommendations not only regarding the financial aspect but also the performance of tasks.
Participants discussed the delayed closing of old investment projects. SAI representatives noted that more and more finished projects within the NATO Security Investment Programme (NSIP) have neither been completed nor settled. They also supported the IBAN recommendations concerning the Programme, the implementation of which will help to avoid programmes and projects being finished without their formal settlement and closure.
SAIs were keen to acknowledge that reports of the International Board of Auditors for NATO are published in a reliable manner and that the verification process of reports to be published will be accelerated. IBAN is an independent audit entity for NATO, founded in 1953. It conducts the financial audit of NATO bodies and reviews the utilisation of resources within the NATO Security Programme (NSIP) co-financed by the member states. The programme funds are used to construct stationary and mobile defence infrastructure facilities in the NATO member states or other countries where NATO military operations are carried out. The main objective of the Programme is to facilitate common military activities in the whole Treaty area (so in all member states) as well as outside of it, when military operations are conducted in states not being members of the Treaty. The Programme also includes, among others, the construction of control, command and communication systems, radar systems of air defence, airports and seaports equipped in compliance with the NATO standards, fuel bases, equipment storages, gas pipelines, etc. Furthermore, IBAN conducts performance audits, so reviews the efficiency, effectiveness and efficacy of activities of NATO bodies, institutions and commands as well as projects and operations carried out by the Treaty.
In 2014 the Supreme Audit Office of Poland together with the Court of Auditors of Spain conducted a peer review of the International Board of Auditors for NATO.
