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This book is dedicated to all work and food lovers from the EUROSAI community

This eBook is for the use of anyone anywhere at no cost and with almost no restrictions whatsoever

Vilnius–Hague 2014

What are the ways of achieving the best cooperation with other public institutions – Parliament, law enforcement institutions, Universities, nongovernmental organizations and other stakeholders? How can the best effects of cooperation be obtained? How are successful relationships forged and maintained? How can the optimal results be achieved when working with other public institutions? How can we reach synergy and why is it not always reached? While looking for the answers to these questions, we identified several possible problems of cooperation relevant to our SAI. In order to ascertain whether the identified problems are specific only to us or whether they are applicable to the majority of SAIs, we prepared and circulated a questionnaire to all the members of EUROSAI. More than half the respondents completed the survey, which asked respondents to identify the TOP 5 problems related to cooperation with the mentioned public sector institutions. As a result of our initiative and with the help of your SAIs, the TOP 5 problems of cooperation with our stakeholders have been identified: a lack of motivation, an absence

absence of a clear strategy and direction, a lack of feedback, a lack of time, and differing areas of expertise. To solve these problems and find the best ways of cooperation, we need a team that is ready to look for synergy in solving issues; this is known as the “synergy mindset�. Our team has taken an unconventional way to tackling the identified problems: we have decided to compile a recipe book based on the survey results. It is not a traditional approach to doing things in the public audit community. Our decision was influenced by a recent wave of recipe books and popular cooking shows. We could not ignore the fact that cooking books are among the best sellers in Lithuania and abroad. This collection of recipes is our endeavor to look at things from an innovative perspective and open the door to a new genre of audit literature. The book is not finished yet: we need to work together to finalize it. I sincerely believe that this jointly written book of recipes provides the possibility to either choose existing models or to find new combinations by mixing the flavors of the given ingredients to create new recipes. Be creative!



























SPICY SOUP OF DIFFERENCES Top problem – Different expertise

Ingredients: 50 g Empathic listening 25 g Accurate feedback 20 g Synergy

Other ingredients of your choice: 5 g Motivation _________ 100 in total

Preparation: 1. In a bowl, beat a well-practiced Empathic listening, Sunergy and Accurate feedback together until very thick. 2. Place them in a pan and bring slowly to the boil. 3. Cover the pan and cook gently until all the components become nice and tender. 4. Take off the heat and add the Motivation. Season well and leave to infuse. 5. Transfer to individual soup bowls, then serve.


Cook’s tip:

When we listen to someone, we face a critical choice. We can choose to defend our view and resist theirs. Or, we can learn to suspend our opinion and the certainty that lies behind it. To suspend is to see things with new eyes. William Isaacs

As this soup is open to variation, feel free to use your imagination when measuring amounts of ingredients or replacing them with some other components or garnish, as well as with your preferred methods of preparation.

Third alternative finder Issue o

Criteria of Success










o Countertypes o

Third Alternative

Based on criteria success and the prototypes and countertypes above, what is the Third Alternative?


Kefir: a healthy drink

For Lithuanians, theoldest cabbage Kefir is one of the fermented milk drinks

is aknown ROYAL VEGETABLE. to humanity. It has aIt is effect on many usedpositive to make salads, soups, bodily functions, regulates

androlls maintains the balance stews, and other dishes, of microorganisms in the

which intestines, can be and sampled also in strengthens the immune

many Lithuanian system.restaurants.

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COLD BEETROOT SOUP You can get a taste of authentic Lithuanian cuisine by trying cold beetroot soup! The somewhat-shocking bright red colour of the cold beetroot soup comes from NATURAL beet juice, and the indescribably refreshing taste comes from the most importam component of this cold soup, KEFIR, which nutrition specialists call one of the healthiest products in the world! Every Lithuanian family makes this low-calorie soup according to their own recipe.

Ingredients 500 g kefir* 100 g boiled or marinated beets 2 fresh cucumbers Several onion leaves A pinch of fresh dili 1 egg

Preparation: Lithuanians sometimes replace kefir with soured milk, buttermilk or cream thinned with mineral water. If kefir is not available where you live, you can look for similar sourmilk products: the natural yogurts available in Western Europe or the USA, Buttermilch in Germany, and in Russia, Central or South Asia, and in south-eastern Europe, ryazhenka, prostokvasha, kumis (kumiss, koumiss, kumys), ayran, laban, dahi, lassi, doogh and so on are all excellent substitutes.

Make it yourself ! Finely chop the vegetables: cucumbers, beets (you can grate these), onion leaves and dill. Mix together in a large bowl. Pour the kefir over the vegetables, flavour with salt according to taste, mix and leave to stand for several minutes (the longer the mixed vegetables stand, the tastier the soup will be). Pour the soup into bowls, cut the boiled egg into pieces and add to the bowls. Serve with hot boiled potatoes flavoured with dill. Enjoy!


DUMPLINGS STUFFED WITH CLEAR STRATEGY AND DIRECTION Top problem – Absence of a clear strategy and direction

Ingredients: 15 g Mission 25 g Strategy 10 g Job to be done 10 g Strategic link

Other ingredients of your choice: 10 g Knowledge and understanding 15 g Common interest 15







citizenship _________ 100 in total

Preparation: 1. Take the locally grown based on mission and strategy and trim off any unnecessary bits. 2. Melt the best selected Knowledge and understanding in a large frying pan and brown it well. Remove from the pan. 3. To make a stuffing, mix the selected Common interest with a well cleaned Strategic link .Put the combination to a saucepan and heat, whisking continuously until it thickens and is ready to be stuffed to the Job to be done. 4. Cook the dumplings for a few minutes until soft. 5. Scatter over with external communication and citizenship or any other seasonings or spices. 6. Present the dish to all the team.


However beautiful the strategy, you should occasionally look at the results. Winston Churchill

Cook’s tip: We strongly advise you to experiment by trying alternative ingredients or any of your favourite seasonings, adding depth and flavour to the dumplings.

JOB TO BE DONE– What is the specific job your “customers” (internal or external) are “hiring” you to do? „JOB TO BE DONE“ ANALYZER Answer the following questions to determine jour job to be done

Who are your team’s most important customers (internal or external)? What are your customerss’ most important goals? What specific job are your customers hiring your team to do?

STRATEGIC LINK – How dоes your team connect with the organization‘s mission and strategy? „STRATEGIC LINK“ ANALYZER Answer the following questions to determine jour team’s strategic link to the organization

What is your organization’s mission and strategy? What is your boss’s most important goals? How does your team directly support the two preceding questions??


Cook’s tip: For the bacon sauce: Cook the bacon and onions in a large skillet over medium heat until the onions are lightly browned. Pour off some of the excess fat. For richer gravy, stir the sour cream carefully into the bacon-onion mixture. Blend well but do not boil. You can also serve the sour cream on the side. Spoon the bacon and onions over the cepelinai and serve.


CEPELINAI “ZEPPELINS� Ingredients Potato mixture: 12 large raw potatoes, peeled and finely grated 4 boiled potatoes, peeled 2 large eggs, lightly beaten Salt

Meat mixture: 230 g (8 oz) ground beef 230 g (8 oz) ground pork 1 teaspoon salt 1/4 teaspoon ground black pepper 1 clove garlic, minced 1 egg

Bacon sauce: 230 g (8 oz) bacon, chopped 1 onion, chopped 2 to 3 tablespoons sour cream

Directions For the potatoes: Put the grated potatoes into a large piece of fine-mesh cheesecloth or smooth kitchen towel, grabbing corners together to form a pouch. Wring the towel over a bowl, straining the excess liquid from the grated potatoes through the cloth, squeezing firmly with your hands until the potatoes are as dry as possible. Put the potatoes into a mixing bowl. Reserve the liquid. Let the starch settle to the bottom of the bowl of liquid, then pour the liquid off; add the starch back to the potatoes. Mash the boiled potatoes or run them through a ricer, and then add to the grated ones. Add the eggs and a dash of salt and knead well. For the meat: Combine the beef, pork, salt, pepper and garlic in a bowl. Mix well with your hands. Add the egg and mix thoroughly. For cooking the cepelinai: Bring a large wide pot of salted water to a boil. Meanwhile, roll about 1-cupful of the potato mixture into a ball with your hands. Gently flatten it into a 1/2-inch-thick round patty. Place 1/4 cup of the meat mixture into the center of the potatoes. Cup your hands together to seal the potato into a football shape, gently forming into an oval. Repeat forming more cepelinai with the remaining potato and meat mixtures. Gently slip the cepelinai into the boiling water, allowing the water to return to a boil before the next dumpling is added. Do not overcrowd the cepelinai in the pot. Stir carefully and occasionally. Boil until the dumplings are translucent and the meat is cooked through, 40 to 45 minutes. Remove the dumplings using a slotted spoon, drain and place on a heated platter.



Ingredients: 30 g Wildly important goals (WIGs) 5 g Weekly planning 15 g Daily tasks

Other ingredients of your choice: 30 g Gains: what’s in it for me 10 g Organization, realism, communicable, openness 10 g Spices: Enthusiasm, curiosity _________ 100 in total

Preparation: 1. Carefully select 3 finest and most motivated partners and experienced chef using the Time matrix. 2. Avoid replacing them with PRETTY IMPORTANT GOALS (PIGs) or it will totally spoil the taste. (PIGs are the biggest enemies of WIGs.) 3. Place the Wildly important goals in a pot containing. 4. Bring to the boil and simmer for some time. 5. Add Spices and simmer stirring every so often until the marinated time is ready to eat. It will keep in an airtight container in a cool place for 1 week. 6. Feel free to add any other ingredients or seasoning of your choice at any point of the preparation. You might also find that by increasing amount of any ingredient given in the recipe will add more intense or unexpected flavour. * Turkish surprise: New ingredients, beautiful presentation (red plate and green sauce).


The key is not to prioritize what's on your schedule, but to schedule your priorities. Stephen R. Covey

Cook’s tip: Make this meal every Monday for the whole week.

How to use this tool – 1. Record your wildly important goals (WIGs). Where possible, write the WIGs in terms of measures – from what to what by when? 2. Under “This Week‘s Focus“, record the few key objectives you must accomplish to advance the WIGs. (Think in terms of results, not just activities.) 3. List a few key tasks under each objective. 4. At the end of the week, evaluate your performance.





What are the few key objectives I must accomplish this week to advance my WIGs? o o o


Pickled cabbage loaded with vitamins! ●● 100 g of pickled cabbage may contain up to 40 mg of vitamin C. That is more than half of the recommended dietary daily intake. It also contains an abundance of B-group vitamins, potassium, magnesium, zinc and other important elements. ●● Nutritionist say that pickled cabbage is almost the only man-made food product which surpasses nature’s equivalent (in this case, raw cabbage) in terms of its nutritional value!


CORRECTLY PICKLED CABBAGE For Lithuanians, the cabbage is a ROYAL VEGETABLE. It is used to make salads, soups, stews, rolls and other dishes, which can be sampled in many Lithuanian restaurants. You can find tasty pickled cabbage in open-air markets as well as in shops and supermarkets. If you want to try especially tasty cabbage, pickle it yourself according to this old Lithuanian recipe.

Ingredients: 10 kg fresh cabbage 100 g sugar 200 g salt 5–8 grated carrots 100 g cranberries 2–3 tart apples (these can be replaced witha splash of lemon juice) 50 g caraway seeds (optional) * Other pickled cabbages recipes may seem simpler to make, but believe us, once you make pickled cabbage according to this recipe, you will never make it any other way again... When pickling cabbage, it is very important to select the right phase of the moon and follow the instructions carefully! The best time for pickling cabbage is during a waning moon. Do not pickle the cabbage during other phases of the moon, because the process may not work as well or not at all.

Make it yourself ! Place the finely chopped cabbage together with the grated carrots, sugar, salt, cranberries, apples and caraway seeds into a large bowl or container. Mix everything together and leave to stand at room temperature (not less than +18°C) for two days (it is not necessary to cover or press the mixture in any way). After two full days, repeatedly poke the mixture with a long implement (in folk terms, to let the air in) and leave to stand for another day without disturbing it. Next, it is ESSENTIAL to take the cabbage out of the bowl or container to “ventilate” it (to mix it up). Afterwards put it back in the bowl or container, and leave to ferment for another two full days. After that, take the cabbage to a cool location (the temperature should be no higher than +10°C) and weigh it down (that is, cover it and press it so the juice can seep out of the cabbage) using a heavy object, for example, a large stone. Let the cabbage stand for another five full days. And then dig in to your heart’s content!


COCKTAIL OF MOTIVATION Top problem – Lack of motivation

Ingredients: 20 g Clear purpose 20 g Trust 20 g Aligned systems 20 g Unleashed talent

Other ingredients of your choice: 10 g Joint trainings and team building 10 g Coaching (within your institution) _________ 100 in total

Preparation: This cocktail if well prepared will surprise all those it is served to. 1. First take Clear purpose and pour it into a shaker. 2. Sprinkle in premium quality Trust 3. Mix together with some Unleashed talent, Aligned systems and shake well. 4. Taste a little – you may want to add some more Coaching to give the cocktail an edge. 5. Pour into tall chilled glasses. 6. Top up with plenty of Joint training’s and team building and serve immediately.


In everyone‘s life, at some time, our inner fire goes out. It is then burst into flame by an encounter with another human being. We should all be thankful for those people who rekindle the inner spirit.

Cook’s tip: TRUST is the ingredient, which may be added in generous quantities.

Albert Schweitzer, Humanitarian, Nobel laureate




VOICE Finder” Questions

Affirm the worth and potential of others can happen all of the time, formally or informally. In conversation with others, use questions like the ones below to tap their voice. What needs do you see on our team? Need




What is the one thing you could do that would create the most value for our team? What have you Always loved doing? What job-related opportunities are you passionate about? What are you really good at? What opportunities do you see for growth and development? What would make your work meaningful to you? What contribution would you love to make in your current role?



KISSEL (FRUIT JUICE JELLY) Ingredients: 1 cup water 1/2 cup sugar (or more to taste based on sweetness of fruit) 3 tablespoons potato starch (NOT potato flour) or 4 tablespoons cornstarch 1/2 cup cold water 1 pound hulled, washed and crushed fruit (cranberries, raspberries, rhubarb etc)

Directions: In a large saucepan, bring to boil 1 cup water and sugar. Add fruit and mix well. Boil for several munutes, remove from heat and drain the liquid into a separate saucepan and again bring to boil. Remove from heat. Dissolve potato starch in 1/2 cup cold water and stir into the sugar-waterjuice mixture. Return to the heat and bring to a boil, stirring constantly. Portion into individual dessert bowls or one large bowl that has been rinsed with cold water. Place in the refrigerator until firm, about 3 hours. Serve with cream, half-and-half, milk or whipped cream. Tips You can prepare it without draining, then the chopped fruit will stay in the mixture.


PIE OF GOOD FEEDBACK Top problem – Lack of feedback

Ingredients: 25 g Right person for feedback 5 g Good timing for feedback 10 g Right place for feedback 30 g Facts (not to be substituted with opinions) 15 g Form of feedback

Other ingredients of your choice: 10 g Diversity of advice 5 g Advisory change _________ 100 in total

Preparation: 1. Carefully select an appropriate amount of facts for this great dessert. 2. Put them to one side while choosing the most right person and the good timing 3. In a large bowl, start mixing the ingredients adding Advisory change one by one. 4. When the mixture reaches a pleasant-looking consistency, stir in a Right place and any remaining Diversity of advice. 5. Transfer the resulting combination to a specially designated dish and prepare it for some time or until you get a desired feedback pie. 6. Serve the pie as it is or decorate with any other ingredients of your choice media to parliament (adding additional ingredients may produce a totally different taste).


Cook’s tip:

One of the greatest gifts you can give another human being is constructive feedback on a blind spot they never knew they had... Care enough to give honest, accurate feedback.

Try to avoid full moon days when choosing a GOOD TIMING FOR FEEDBACK .

Stephen R. Covey

How to use this tool – 1. Decide who needs the feedback. 2. Decide whether your motive is constructive or not. If your motive is not constructive, you should postpone giving feedback until things change. 3. Decide when you will give the feedback. Is it best done in a meeting with others, or one-on-one? 4. Define the issue or concern. What has motivated your need to give feedback? 5. Write down the facts of the situation - that is, what you or others have observed. 6. Describe the impact of the issue. How does the behavior of the person affect business results? What will happen if the behavior doesn‘t change? 7. Anticipate responses to your feedback. What is the person likely to say? What objections, excuses, or reasons will you hear? What will be your response? After giving feedback, listen empathically. Give the person a full hearing.

Feedback facilitator Answer these questions to prepare to give effective feedback–either positive or negative o WHO needs this feedback? o WHEN will I share the feedback? o WHAT is the issue? o WHAT are the facts? o WHAT is the impact of this issue on results? o WHAT are the anticipated responses I should prepare for?



APPLE CHEESE The only thing connecting cheese with this dish made from apples, sugar and cinnamon is that it is shaped into the particular shape normally only used for Lithuanian curd cheese by being boiled and then dried. Confusing? Maybe. But we can guarantee that after you try the “apple cheese”, you won’t care about its shape or the way it is made. You will have only one thought in your mind: you’ll want more.

Ingredients: 1,3 kg Granny Smith apples (8 large apples) 215 grams sugar 2 cinnamon sticks 2 vanilla beans, split and seeds scraped out

Make it yourself ! Peel the apples, cut out the cores, dice and mix with sugar in bowl. Cover with cling film and set in a warm place for 24 hours to allow the apples to release their juice. Once there is plenty of liquid, pour the juice away to a deep pot (save the apples) add the cinnamon sticks, scraped vanilla seeds, bring to boil and simmer until the liquid has been reduced by half. Then add the apples and cook for 1 – 1,5 hour or so, stirring occasionally until the mixture becomes dark brown and does not stick to the sides of the pot anymore (you need to evaporate as much liquid as possible). Take the cinnamon sticks out. Then pour it all into a muslin cloth and leave it to hand in a warm place for 12-24 hours to get rid of all excess liquid (put something underneath) then remove the muslin, shape the apple cheese to the desired form, place on a fresh muslin cloth, on the oven grid and set the oven to ventilation. Keep it like this for 2 days (turn the oven off for the night) until the cheese dries well.



GINGERBREAD BISCUITS –„LUCKY HORSESHOES“ Ingredients: 3 eggs ½ glass sugar (brown sugar will give more intense brown colour) 100g butter 200g honey 600g plain flour 1 package baking powder 1 tsp ground cinnamon 1 tsp ground ginger Ground clove, nutmeg or some other spices

Preparation: Preheat the oven to 180C/350F/Gas 4. Heat the honey, sugar and butter in a saucepan until the mixture has melted. Remove from the heat and allow to cool. Add the eggs and stir in the flour mixed with baking powder and spices. Mix the ingredients together. If the dough sticks to your hands, add some more flour. Wrap the dough in a clingfilm or a plastic bag and freeze it for some 30 minutes (the dough may be divided into 2-3 parts, this allows it to set quicker and makes it easy to roll, press and cut the dough). Remove the dough from the freezer and roll it out with a rolling pin. Using a floured cutter of your choice (I used a horseshoe-shaped cutter) cut out the biscuits and place onto a lined baking tray. Bake in the middle shelf of the oven for 10-15 minutes. Remove from the oven and leave to cool. When cooled decorate with the icing: 1 egg white and 5 tbsp caster sugar.

Let‘s work in synergy to solve the problems of cooperation! From Lithuanian team– with warm greetings and Gingerbread biscuits



SKANAUS IN THE EUROSAI LANGUAGES Albania Andorra Armenia Austria Azerbaijan Belarus Belgium Bosnia and Herzegovina Bulgaria Croatia Cyprus Czech Republic Denmark

T'boftë mire! Bon profit! Que vagi de gust! Բարի' ախորժակ:! Guten Appetit! Nuş olsun! Cмачна есьці! Bon appétit! Prijatno! Да Ви е вкусно! Dobar tek! Καλή όρεξη! Afiyet olsun! Dobrou chuť! Velbekomme!

Estonia Finland

Jätku leiba!

France Georgia Germany Greece Hungary Iceland Ireland Israel Italy Kazakhstan

Hyvää ruokahalua! Bon appétit ! გაამოთ! Guten Appetit! Καλή όρεξη! Jó étvágyat! Verði þér að góðu! Appetite maih (be'te-avon) ‫!בתיאבון‬ Buon apetito! Асыңыз дәмді болсын!

Latvia Liechtenstein Luxembourg Malta Moldova Monaco Montenegro Norway Poland Portugal Romania Russian Federation Serbia Slovak Republic Slovenia Spain Sweden Switzerland FYR Macedonia The Netherlands Turkey Ukraine United Kingdom

Labu apetīti! Guten Appetit! Gudden Appetit! Аptit tajba! Сайхан хооллоорой! Bon appétit ! Prijatno! Vær så god! Smacznego! Bom apetite! Poftă bună! Приятного аппетита! Пријатно! Dobrú chuť! Dober tek! ¡Buen provecho! Smaklig måltid! En Guete! Пријатно јадење! Smakelijk! Afiyet olsun! Смачного! Enjoy your meal!


LIST OF CO-AUTHORS AND CONTRIBUTORS Ishkhan Karen Lilit Seyran Wim Shanela Tomaz Guilherme José Christian Marko Timo Birgit Christine Giedrė Mindaugas Inga Vilma Sally Nicholas Lage Anne Marija Dragisa Nikola Nanna Beinta Nuray


Zakaryan Arustamyan Gevorgyan Avagyan François Cathalina Vesel Martins Tavares Melly Männikkö Oksanen Meichsner Rabenschlag Švedienė Macijauskas Tarakavičiūtė Kanapeckienė Howes Lacy Olofsson Fikkan Zugic Pesic Kovacevic Henning Dam Yilmaz

Control Chamber Republic of Armenia Control Chamber Republic of Armenia Control Chamber Republic of Armenia Control Chamber Republic of Armenia Court of Audit Belgium Court of Audit Curacao Court of Audit Republic of Slovenia Court of Auditors Portugal Court of Auditors Portugal EURORAI Management Committee National Audit Office Finland National Audit Office Finland National Audit Office Germany National Audit Office Germany National Audit Office Lithuania National Audit Office Lithuania National Audit Office Lithuania National Audit Office Lithuania National Audit Office United Kingdom National Audit Office United Kingdom Office of the Auditor General Kosovo Office of the Auditor General of Norway State Audit Institution Montenegro State Audit Institution Montenegro State Audit Institution Montenegro Supreme Audit Institution Denmark Supreme Audit Institution Denmark Turkish Court of Accounts

Literature sources used during the preparation of the recipe book: Franklin Covey “The 7 Habits of Highly Effective People“ Resources and photos of Lithuanian State Department of Tourism under the Ministry of Economy and Vilnius Tourist Information Centre First published electronically in the Hague in 2014 Design & artwork: National Audit Office of Lithuania


to be continued‌.


Recipe Book "Lets cook together"  

This book is dedicated to all work and food lovers from the EUROSAI community