Post-realisation analysis is not a new issue in the investment process in our country but so far this study was mainly used for line investments (road and rail infrastructure)
Currently increase in popularity and importance of post-realisation analysis is observed. It is primarily connected with the necessity of making the final settlement of contracts funded by the EU.
The term 'post-realisation analysis "means the studies and surveys that lead to comparison of statements included in report on the environmental impact and in environmental decision, particularly in terms of statements concerning predicted nature and range of the expected impact of the project and planned preventive actions with the real impact of the project on the environment and actions taken to limit it.
Due to requirements imposed on beneficiaries implementing funded investments, the scope and objectives of this document have changed – post-realisation analysis is treated nowadays like external audit. Post-realisation analysis as an audit is carried out on behalf of the Investor in order to ascertain about the validity and reliability of the project in relation to the adopted technical, technological and organizational solutions in terms of:
environmental protection (verification of predicted impacts on the environment),
production process (assessment of achievement of planned technical and technological parameters of installations defined in the Investor's Requirements and / or in documents describing the parameters of the settlement of the Contracts funded by the EU).
The purpose of this audit is to express an opinion on the critical elements of the project, based on conducted tests, studies, surveys and observations. Post-realisation analysis (audit), thanks to its extensive formula allows, among others to:
check whether the assumptions (goals) set in the investment’s project have been achieved,
check if exploitation of the installation is consistent with accepted standards, status and practices,
rate control procedures in order to determine if audited installation in the future will be also consistent with assumed requirements,
identify technical and technological errors of completed task,
indicate practical information, guidelines for operational improving of the project and / or the possible corrective actions allowing to achieve expected results.
A valuable source of information for post-realization analysis are exploitation tests.