On-line Information bulletin for the members of
the Intosai Working Group on Environmental Auditing

Volume 4, Number 2, 5 June 2000


Content


After the 6th meeting of the INTOSAI Working Group on Environmental Auditing in
Cape Town …………..

Dear colleagues,When I returned to the Netherlands after our meeting in Cape Town, it was immediately back to the "normal" activities of the Netherlands Court of Audit. My main activity was to publish the results of our annual regularity audits of all ministries. This took place on the 17th of May. This year it was a special occasion for me and for the Netherlands Court of Audit as a whole, because for the first time in the history of the our Court of Audit I was invited by the President of the Lower House to present the results directly in parliament. The minister of Finance submitted the "Government Accounts1999" and I submitted our report on those Accounts. The Lower House has plans to make the third Wednesday of May from now on the "Accounts Day". So the 21st century started well for us. During my activities, however, often my thoughts went back to our very successful meeting in Cape Town. It was the biggest meeting of our Working Group so far, with 37 delegates from 22 SAI's attending. As intended, the meeting proved to be an important point in time for the further implementation of our strategy of regionalisation. I think the meeting has also been successful in laying out the path toward the XVIIth INCOSAI meeting, which will be held next year in Seoul, Republic of Korea. A number of issues still have to be resolved, but in general I think we are firmly 'en route' to Seoul. I would like to take this opportunity to again thank the Office of the Auditor General of South Africa, Mr. Fakie, for their hospitality, and for their fantastic organisation of the meeting! In this Green Lines we will look back and look forward at the same time. We will look back to the highlights of the meeting in Cape Town, and we will look forward to a number of activities that will be undertaken in the near future

.Saskia J Stuiveling

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Results of the meeting in Cape Town

The agenda for the meeting was extensive, but we succeeded in discussing all issues: the results of the regionalisation process for each of the regions, the draft INTOSAI booklet "Guidance on conducting audits of activities with an environmental perspective", the discussion paper on "Sustainable development", the draft discussion paper "International Environmental Accords to Audit", the presentation of the Working Group at the XVIIth INCOSAI and the organisational shape of the Working Group after 2001. Apart from these issues to discuss, there was also an environmental excursion during the meeting and, of course, the Poster Session. The Working Group took the following decisions:

Subject:

Decisions:

Minutes of Peru Approved
Discussion about mandate New Zealand will prepare a WG-document to be distributed in Seoul, 2001.
Homepages A list of homepages will be distributed to all WG members and added to the Green Lines.
Guidance on conducting audits of activities with an environmental perspective Approved as a WG document, the procedure to become an INTOSAI-document through INCOSAI will be initiated, numbers of paragraphs will be adjusted after the governing board meeting of May 2000
Study on employment and environment Will not be executed.
Study on sustainable development WG members will send examples by email to Joe Cavanagh (NAO) before 1 July, 2000. Examples of WG members will be added in second draft. Ready before 1 October, 2000. All WG-Members will receive the second draft for written consultation. The WG document will be ready before the 7th WG meeting, prior to Seoul, 2001.
International environmental accords to audit Paper will be adjusted and elaborated according to comments (mandate and choice for water). Audit proposals will be provided by New Zealand (4 accords), Norway (Ospar), Brazil and Peru (subject unknown yet), Canada (Biodiversity), European Court of Auditors (Life Program), The Netherlands (Ramsar and Marpol). A list of SAIs audit reports on international accords will be made available
Future WG The WG will propose to prolong the life of the WG after Seoul 2001. Option 2 (combination) is preferred:
  • WG supports and co-ordinates the regional WG's;
  • To support the work of the regions, the WG can execute activities on the global level;
The chair will elaborate a proposal on organisational aspects before Seoul 2001.
Recent and proposed activities According to proposal of the chair
Poster presentation The poster session was a greatly appreciated. We will examine whether the agenda for the 7th meeting of the Working Group (october 2001) allows for a new poster session.
Presentation WG in Seoul According to proposal of the chair. The Egyptian SAI volunteers to take care of translation into Arabic, the SAI of Brazil into Spanish. Volunteers to make translations into French and German are very welcome. They can contact the Dutch secretariat.
New chair Chair to be taken over about 1.5 year after INCOSAI 2001. Discuss the procedures with the INTOSAI secretariat
Next meeting To be held in October, 2001, week before INCOSAI. Location to be decided later.

There are three areas where the Chair expects some input from all Working Group members:- Sustainable development: All members can send examples to be included in the paper by email to Joe Cavanagh (NAO) before 1 July, 2000;- International Environmental Accords: More SAIs are needed to make an audit proposal. Also, SAIs that have already carried out audits of international environmental accords are requested to send their audit proposal or planning document to Mr. Floris Roijackers (Secretariat);- Presentation in Seoul: We are looking for volunteers to make translations into French and German.

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Report on Environmental Auditing to the INTOSAI Governing Board

As you know, in the week of 22 May 2000, a meeting of the INTOSAI Governing Board was held in Seoul, Republic of Korea. At the meeting Mr. Pieter Zevenbergen, member of the Board of the Netherlands Court of Audit, reported on the most important activities of our Working Group during the last year. When writing this report, Mr. Zevenbergen had just returned from Seoul. He informed us that our proposals to the INTOSAI Governing Board, i.e. to present the draft booklet Booklet "Guidance on conducting audits of activities with and Environmental perspective" as an INTOSAI document, and our presentation for the INCOSAI Seoul next year, have been accepted. So far so good!

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Coming up…..

During the summer period, we will contact you by sending you the following documents that were developed directly after the meeting in Cape Town:

  • the draft minutes of the meeting
  • a new proposal of the Chair on the future of the Working Group

We would like to ask you to look at these documents carefully, and then reply to us with your remarks and/or questions as soon as possible. That will ensure that we will be able to process all the information in time. Furthermore, we are preparing a little booklet that includes an overview of the Posters that were presented at the Cape Town meeting. We will send this booklet to all our members. It will provide you with a handy overview on the mandate of the member SAIs with respect to Environmental Auditing, and an indication of the activities all of us are undertaking right now!

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Under construction: the Website of the Working Group

The secretariat is currently in the process of revising the website of the Working Group on Environmental Auditing on www.rekenkamer.nl/ea The work on the new website will be carried out throughout the summer period. All the documents that are related to the meeting in Cape Town will be placed on the "old" website. It will stay "on the air" during this period, but will not be updated anymore until the new website is launched. This should happen at some time after the summer period. We will keep you informed.

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Third Questionnaire on Environmental Auditing

Some time ago the third questionnaire on environmental auditing was sent out to all INTOSAI members. The final date to submit the results was set at 1 June 2000. So far, however, we received only a fraction of the questionnaires back. If you have not yet submitted the results, we kindly request that you do so as soon as possible. This is of course especially the case for Working Group members!

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Reminder: how to stay informed on Environmental Accords

In the previous Green Lines we gave an overview of websites that could be useful if you want to stay informed on international environmental accords. As a reminder, we list some of the interesting addresses on the web:

  • The United Nations Environment Programme (UNEP) publishes the newsletter Synergies in which updates are given on environmental treaties that are UNEP- and UN-administered (www.unep.ch/conventions).
  • Environment House News is an interesting periodical that contains many articles on issues relating to Environmental Accords. It is published by the International Environment House in Geneva (http://www.environmenthouse.ch)/.
  • The International Maritime Organisation (IMO) publishes a newsletter with much information on IMO-administered treaties (http://www.imo.org)/.

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Exhibition of Posters

The Netherlands Court of Audit has organized an exhibition of the environmental auditing posters that were discussed during the Poster Session in Cape Town. The exhibition has ended now. If a SAI is also interested in using the posters for an exhibition in their own institution, please let us know, and we will send the posters to you!

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List of delegates and SAIs attending the meeting

Country

Delegates for Cape Town meeting

Position in national Audit Institution

Austria

Dr. Heinrich Lang

Rechnungshof of Austria

Brazil

Mr. Fabio H. Granje E Barros

Mrs. Rosangela Fleury

Tribunal de Contas da União

Tribunal de Contas da União

Cameroon

Prof. Francois-Xavier Owona Ndouguessa

Director of Training and International Co-operation

Canada

Mr.Wayne Cluskey

Principal

Czech Republic

Mr. Zdenek Smelik

Mr. Miroslav Kruchina

Member of the College of the SAO

Head of Department of Environment and Construction

Egypt

Mrs. Samia Labib

General director, Central Auditing Organisation

Georgia

Mr. Zurab Dvali

Deputy Chairman

Indonesia

Mr. Sahid

Court of Audit of Indonesia

Korea

Mr. Min-Cheol Shin

Mr. Jaeboong Lee

Board of Audit and Inspection

Board of Audit and Inspection

European Court of Auditors

Mr. Francois Colling

Member of the European Court of Auditors

Netherlands

Mrs. Saskia J. Stuiveling


Mrs. Saskia van der Haagen

Mr. Floris Roijackers

Mrs. Sylvia van Leeuwen

President Netherlands Court of Audit, Chair Intosai Working Group Environmental Auditing

Assistant to Mrs. Stuiveling

Staff member Working Group Secretariat

Staff member Working Group Secretariat

New Zealand

Mr. Martyn Pinckard

Senior auditor

Norway

Mrs. Therese Johnsen

Mrs. Carmen Fuentes Arends

Director General Performance Audit Department

Audit advisor

Pakistan

Mr. Nasrul Ghaznavi

Auditor Generals Office

Poland

Mr. Zbigniew Wesolowski

Mr. Andrzej Glowacki

Mrs. Ewa Borkowska-Domanska

Vice-President of Supreme Chamber of Control

Deputy Director of Organisation Department

Supreme Chamber of Control

Romania

Prof.. Ioan Condor

Mrs. Marilena Demian

Chairman of the Romanian Court of Audit

Auditor

Russian Federation

Mr. Sergey Openshev

Mr. Vladimir Bogachev

Member of the collegium

Accounts Chamber of the Russian Federation

South Africa

Mr. Wessel Pretorius

Mr. Graham Randall

Mr. Pramesh Bhana

Corporate Executive Manager

Executive manager

Centre Manager

Saudi Arabia

Mr. Abdul Aziz Abdullah A Hemid

Mr. Saad Al-Qutham

General Auditing Bureau

General Auditing Bureau

United Kingdom

Mr. Joe Cavanagh

Director Environment and Transport

USA

Mr. Steven Elstein

General Accounting Office

Zimbabwe

Mr. E. Harid

Mrs. Josephine Mukomba

Comptroller and Auditor General

Deputy Auditor General

E-mail addresses of representatives, 12 April, 2000

Representatives

E-mail address (for SAIs without email: fax-number)

SAI of

Mrs. Marlies Alberts

environmental.auditing@rekenkamer.nl or m.alberts@rekenkamer.nl

The Netherlands

Mrs. Liliana Alfaro Ramirez

dci00@condor.gob.pe

Peru

Mr Abdul Aziz Abdullah A Hemid

Fax: 4032057

Saudi Arabia

Mr. Saad Al-Qutham

Fax: 4032057

Saudi Arabia

Mrs. Carmen Fuentes Arends

Carmen.arends@riksrevisjonen.no

Norway

Mr. Marco Argandona

dci00@condor.gob.pe

Peru

Mr. Luis Fernando Vargas Benanides

Inforcgr@cgr.go.cr or

Cisnado@casapres.go.cr

Costa Rica

Mr. Oivind Berg Larsen

oivind.berg-larsen@riksrevisjonen.no

Norway

Dr. Helmut Berger

Berger@rechnungshof.gv.at

Austria

Mr. Pramesh Bhana

Prameshb@agsa.co.za

South Africa

Mr. Vladimir Bogachev

mailto:Czylis@gov.ru

Russian Federation

Mrs. Ewa Borkowska-Domanska

Intosai@nik.gov.pl

Poland

Mr. Octavio Augusto Airaldi Brizuela

ast-cgr@sce.cnc.una.py

Paraguay

Mr.Victor Enrique Caso Lay

dci00@condor.gob.pe

Peru

Mr. Joe Cavanagh

joe.cavanagh@nao.gsi.gov.uk

United Kingdom

Mr. Wayne Cluskey

Cluskewj@oag-bvg.gc.ca

Canada

Mr. Francois Coling

Francois.colling@eca.eu.int

European Court of Auditors

Mr. Ioan Condor

rei@rcc.pcnet.ro

Romania

Mrs. Marilena Demian

reverdy@moon.ro,

rei@rcc.pcnet.ro

Romania

Mr. Zurab Dvali

Fax: ## 8832 968271

Georgia

Mr. Steven Elstein

elsteins.rced@gao.gov

United States of America

Mr. Fabio H. Granje E Barros

fabiohg@tcu.gov.br

Brazil

Mrs. Rosangela Fleury

mailto:Marcialm@tcu.gov.br

Brazil

Mr. Nasrul Ghaznavi

dgga@isb.apollo.net.pk

Pakistan

Mr. Andrzej Glowacki

intosai@nik.gov.pl

Poland

Mr. Rodolfo Gonzalez C.

mrobayo@contraloriagen.gov.co

Colombia

Mr. Peter Gray

nao@gtnet.gov.uk

United Kingdom

Mr. Peter Guerrero

guerrerop.rced@gao.gov

United States of America

Mrs. Saskia van der Haagen

environmental.auditing@rekenkamer.nl or s.vanderhaagen@rekenkamer.nl

The Netherlands

Mr. E Harid

harid@auditgen.gov.zw

Zimbabwe

Dr. Rafael Hernán Contreras

mailto:Cdcr@es.com.sv

El Salvador

Mr. Manzur Hussain

unknown yet, see Mr. Ghaznavi

Pakistan

Mrs. Estella Alvarado Izaguirre

ealvarado@condor.gob.pe

Peru

Mrs. Therese Johnsen

therese.johnsen@riksrevisjonen.no

Norway

Mrs. Karin Kuller

riigikontroll@sao.ee or

karin_kuller@sao.ee

Estonia

Mr. Miroslav Kruchina

miroslav.kruchina@nku.cz

Czech Republic

Mrs. Samia Labib

fax: ## 00202 4017086

Egypt

Mrs. Sylvia van Leeuwen

environmental.auditing@rekenkamer.nl or s.vanleeuwen@rekenkamer.nl

The Netherlands

Dr. Heinrich Lang

lang@rechnungshof.gv.at

Austria

Mr. Jaeboong Lee

mailto:jeaboong@bai.go.kr

Rep. of Korea

Mr. Ravio Linnas

mailto:Riigikontroll@sao.ee

Estonia

Mr. Mauricio Machón

cdcr@es.com.sv

El Salvador

Mrs. Marcia Magelhaes

marcialm@tcu.gov.br

Brazil

Mr. Juan Carlos Migone Guzman

dci00@condor.gob.pe

Peru

Mrs. Josephine Mukomba

mukomba@auditgen.gov.zw

Zimbabwe

Mr. Sergey Openshev

mailto:czylis@gov.ru

Russian Federation

Mr. Mamdoh Oran

audit-b@amra.nic.gov.jo

Jordan

Prof. Francois-Xavier Owona Ndouguessa

Fax: ## 237 234403

Cameroon

Mr. William Peplow

william.peplow@magnet.mt

Malta

Mr. Martyn Pinckard

mailto:Martinm@oag.govt.nz

New Zealand

Mr. Wessel Pretorius

mailto:wesselp@agsa.co.sa

South Africa

Mr. Graham Randall

grahamr@agsa.co.za

South Africa

Mrs. Martha Robayo C.

mrobayo@contraloriagen.gov.co

Colombia

Mr. Floris Roijackers

environmental.auditing@rekenkamer.nl or f.roijackers@rekenkamer.nl

The Netherlands

Dr. Peter van Roozendaal

environmental.auditing@rekenkamer.nl or p.vanroozendaal@rekenkamer.nl

The Netherlands

Mr. Sahid

asosai@bpk.go.id

Indonesia

Mr. Min-Cheol Shin

shinmc@koreasai.go.kr

Rep. of Korea

Mr. Zdenek Smelik

zdenek.smelik@nku.cz

Czech Republic

Mrs. Saskia J. Stuiveling (chair)

environmental.auditing@rekenkamer.nl

The Netherlands

Mr. Olavi Tammemäe

riigikontroll@sao.ee

Estonia

Mr. J. Augustin Torres

inforcgr@vgr.go.cr

jtorres@cgr.go.cr

Costa Rica

Dr. David Turbay Turbay

mrobayo@contraloriagen.gov.co

Colombia

Mr. Zbigniew Wesolowski

intosai@nik.gov.pl

Poland

Mr. David Wood

woodd.rced@gao.gov

United States of America

Mr. M.P.S. Yoedono

asosai@bpk.go.id

Indonesia

Mr. Paco Toledo Yallico

dci00@condor.gob.pe

Peru

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Homepage-addresses of SAIs attending the meeting

Country

Homepage on internet

Austria

http://www.rechnungshof.gv.et/

Brazil

http://www.tcv.gv.br/

Cameroon

Canada

http://www.oag-bvg.gc.ca/

Czech Republic

http://www.nkv.cz/

Egypt

European Court of Auditors

http://www.eca.eu.int/

Georgia

Indonesia

http://www.bpk.go.id/

Rep. of Korea

http://www.koreasai.go.kr/

Netherlands

http://www.rekenkamer.nl/

New Zealand

http://www.oag.govt.nz/

Norway

http://www.riskrevisjonen.no/

Pakistan

Address will be sent later

Poland

http://www.nik.gov.pl/

Romania

To be open soon, address will be sent later

Russian Federation

South Africa

Saudi Arabia

United Kingdom

www.open.gov.uk/nao/home.htm

USA

http://www.gao.gov.us/

Zimbabwe

* The list is not complete. It is our intention to present a complete list of all websites in the next Green Lines

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Homepage-addresses of Working Groups

Intosai Working Group

www.rekenkamer.nl/ea

Afrosai

http://www.agsa.co.za/

Asosai

http://www.koreasai.go.kr/

Eurosai

http://www.nik.gov.pl/

Olacefs environmental commission:

www.controlariagen.gov.co/comisionagro/comtema.htm

Spasai

http://www.oag.govt.nz/

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