BANGLADESH: WGEA-IDI Training Launches Environmental Auditing Efforts
According to the Bangladesh SAI, environmental auditing at the SAI all started when two of its officers attended the first international workshop on Environmental Auditing organized by the INTOSAI Development Initiative and the Working Group on Environmental Auditing in Antalya, Turkey in November, 2003. Bangladesh’s SAI reports that its representatives at the workshop took full advantage of the training and started implementing the environmental auditing techniques in Bangladesh. Combining its experience in performance auditing, newly adapted auditing techniques, and its knowledge and experience from the Antalya workshop, the Bangladesh SAI recently conducted an audit of waste management in Dhaka city. This report has been submitted to the audited agencies for replies and the SAI expects the final report and its observations to soon be discussed in the Parliament.
BHUTAN: Environmental Issues Become a Priority for Bhutan Government
The Auditor General of Bhutan reports that the Royal Government of Bhutan has initiated seven steps to protect and preserve its environment including the establishment of a trust fund for environmental conservation and setting aside 26 percent of the kingdom as protected area. In support of its government’s environmental mission, Bhutan’s SAI has also taken steps to make environmental issues in Bhutan a priority. For example, the SAI conducted training in July 2004 with Environmental Audit Training as a major focus area. Over 30 auditors participated in the week-long training, using INTOSAI training materials. In addition, within one to two years, the SAI intends to establish a separate environmental audit unit and has already sent one of its senior auditors to a one-year Masters program in the United Kingdom. The Auditor General thanked the IDI and the WGEA for developing an Environmental Audit Course and encouraged training administrators from other regional groups to focus more on this area of audit using course materials developed by the IDI for its Environmental Audit course.
BRAZIL: Environmental Auditing Training In OLACEFS Region Viewed as a Success
In 2003 and 2004, the WGEA worked with the INTOSAI Development Initiative (IDI) to develop and deliver training courses in environmental auditing in Turkey and Kenya. In addition to the WGEA and the IDI, the courses were developed with the assistance of specialists from many other INTOSAI regions. This past year, the course was translated into Spanish and adapted so it could also be applied in the OLACEFS region. The OLACEFS version of the course was supported through an agreement among OLACEFS, the U.S. Government Accountability Office, the Inter-American Development Bank, and the IDI.
The first environmental auditing course in Spanish was held in Colombia, from November 29 to December 10, 2004, with 21 participants. Another course followed in Honduras from April 11 to 22, 2005, with 26 participants. A third course is currently being planned for Brazil in the latter part of 2005. The courses have thus far been very effective, particularly in enabling participants to pass on the knowledge they acquire. In this regard, a particularly important feature of the training is its practical focus—each participant is responsible for proposing to their respective institutions that the knowledge and skills he or she has obtained be used to carry out an actual environmental audit.
CHILE: SAI Audits Government’s Compliance with CITES
The Contraloría General of the Republic of Chile recently conducted an audit of several agencies’ efforts to meet their obligations under the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES). These agencies included Chile’s Agriculture and Cattle Service, National Forest Corporation, Natural History Museum, and National Commission of Scientific and Technological Research. The audit found that the agencies have been meeting their obligations under CITES. However, the audit also found that opportunities exist for improving inter-agency coordination to develop a uniform approach for meeting the requirements of the export and import of the species listed in the CITES appendix. Among its major upcoming environmental activities, the SAI also reports that it is considering an environmental audit of efforts to protect several glaciers from the impact of mining activities.
COSTA RICA: SAI Evaluates “Co-Management” of the National Marine Park Ballena
The concept of Co-management of Wild Protected Areas refers to the negotiation, definition and formalization of the different functioning roles required by the State, interested organizations, and other interested citizens for the proper administration of protected areas. Co-management has been used in recent years to bring more financial resources to bear on efforts to protect and preserve the National Parks and protected wildlife areas in the country. It has also sought to meet the needs of nearby communities, which seek to play a role in managing these resources and share in the benefits they offer from increased international tourism and donations.
One such instance involves the efforts of a local organization, the Association for the Development of the National Marine Park Ballena (ASOPARQUE) under the supervision of the Ministry of Environment (MINAE), to help protect the National Marine Park Ballena. The Contraloría General de la República is currently studying the legal support to facilitate the appropriate participation of Costa Rica’s citizens in the management of Protected Areas, various aspects of ASOPARQUE’s participation, including its use of funds, and the collaboration in this effort among all the participants involved, including MINAE, as they pursue their collective effort to protect the natural resources of the National Marine Park Ballena.
DENMARK: SAI Coordinates a Multi-SAI Audit of Baltic Sea Pollution
The Supreme Audit Institution of Denmark recently coordinated a second audit of the implementation of articles 8, 13, 14, and 16 of the Helsinki Convention regarding pollution from ships in the Baltic Sea. Participating SAIs included the State Audit Offices of Estonia, Finland, and Latvia, the German Federal Court of Audit, the State Control of the Republic of Lithuania, the Supreme Chamber of Control of the Republic of Poland, the Accounts Chamber of the Russian Federation and the National Audit Office of Denmark. The audit found that to reduce the risks of oil pollution, particularly in light of increased shipments of oil in the Baltic Sea, there is a need for comprehensive and realistic assessments, increased cooperation and exchange of information on research, and sharing of best practices.
ESTONIA: State Audit Office Honored with Green Action Award
The title, “Author of GREEN ACTION” was awarded to the State Audit Office (SAO) of Estonia for several environmental performance audits it completed in 2004. These audits highlighted the omissions by government authorities and institutions pertaining to national and international environmental commitments, and the inability of these authorities to ensure adequate risk management in protecting the Baltic Sea. The award was based on SAO reports entitled, “Management of sea pollution incidents and elimination of pollution” (23 November 2004); “Organisation of ship waste management in ports” (28 September 2004); “Government activities in eliminating residual pollution” (10 February 2004); and “Government’s readiness to eliminate extensive environmental pollution on land resulting from an accident” (23 February 2004) For further information see: (http://www.riigikontroll.ee/).
INDONESIA: Audit Board Co-sponsors International Conference on Auditing Tsunami
Relief Funds
The International Conference on Promoting Financial Accountability in Managing Funds Related to Tsunami, Conflict and Other Disasters was held in Jakarta from 25 to 27 April 2005. The Conference, co-sponsored by the Audit Board of the Republic of Indonesia and the Asian Development Bank, included a one day visit on 26 April to the tsunami-hit areas in Nanggroe Aceh Darussalam so that the participants could see for themselves the severity of damage and the urgency of the issues at hand. The conference was attended by 142 delegates from 20 countries, 14 international organizations and others. Its main purpose was to enhance financial accountability and transparency in managing funds related to tsunami, conflict and other disasters. According to the Audit Board, participants learned, among other things, that environmental degradation resulting from the disaster must be properly addressed in the reconstruction programs to ensure that the reconstruction efforts would not simply rebuild poverty, but rather lead to a better environment that is conducive to sustainable development.
Among the most significant recommendations agreed upon by Conference participants were that (1) the Indonesian government should develop an internal control system to ensure that the assistance funds are disbursed efficiently, effectively, and economically for the purposes intended and (2) coordinated audits among auditors of donors and recipient countries or international institutions and local auditors should be arranged to enhance audit efficiency, facilitate technology transfer, and help build institutional capacity. The Audit Board has indicated that it will take actions to ensure that these and other recommendations from the conference are implemented properly. In addition, INTOSAI will set up a committee, which will meet in September 2005, to take stock of the progress that has been achieved since the conference.
MONGOLIA: SAI Plans for Environmental Auditing Training
The Auditor General of Mongolia reports that his organization has taken five initial steps to introduce an Environmental Auditing (EA) methodology into its government’s auditing practices. These steps include: (1) participating in the pilot EA training program organized by the IDI and the WGEA in November 2003; (2) joining the WGEA in January 2004 and participating in the Ninth WGEA Meeting in May-June 2004; (3) translating the IDI and the WGEA’s training materials from the EA workshop into Mongolian for training purposes and as future reference materials; (4) organizing and delivering EA training to almost all of Mongolia’s government auditors; and (5) conducting the first audit on biological diversity with the report issued at the end of 2004. The Auditor General would be happy to share the results of the audit with the WGEA. The Auditor General stressed that the country’s National Audit Office is looking forward to actively participating in WGEA activities and learning about members’ EA experiences.
NETHERLANDS: Audit Finds Problems with Efforts to Clean Up Polluted Soil
In March 2005, the Netherlands Court of Audit published a report of a performance audit on the progress of soil remediation. Soil pollution is an important environmental issue in the Netherlands, a densely populated country in which space is scarce. The most important conclusion reached by the Court of Audit is that the Minister of Environment does not have sufficient control over the soil remediation operation, making it uncertain whether the negative environmental legacy of the past, and the subsequent risks to future generations, will be eliminated. The Court based its conclusion on its findings regarding the planning, cost control and quality control of the operation. It found the planning of the operation to be inadequate and aspects of its implementation and supervision to be unsatisfactory. Consequently, it is not clear which sites will be cleaned up and at what cost, whether the remediation work is being carried out properly, or if the soil remediation operation will be completed by the target date of 2030. The Court has highlighted these uncertainties on a number of occasions during the last fifteen years. For more information see: http://www.rekenkamer.nl/9282400/v/ or contact Rob de Bakker, Netherlands Court of Audit (r.debakker@rekenkamer.nl)
NORWAY: SAI Completing Audit on Biodiversity
The Office of the Auditor General of Norway is currently finalizing an audit on Biodiversity using the UN Convention on Biodiversity as a reference point. The Parliament has initiated a program, and an interdepartmental panel specified the intentions in a cluster of proposals for seven different ministries to consolidate an all-embracing approach to the challenges of managing biodiversity. The SAI is auditing the effectiveness of the program. For further information please contact the project manager Lillin Knudtzon at
lillin-cathrine.knudtzon@Riksrevisjonen.no
PERU: SAI Plans for Multiple Environmental Audits
The Contraloría General of the Republic (CGR) of Peru reports that in it plans to carry out eight environmental performance audits this year on a variety of issues, including the management of the Rimac river basin, which serves as the main source of water for the city of Lima. The CGR of Peru also reports that is is close to completing an update of its Methodological Guidelines for Governemental Environmental Audits. Finally, following up on a 2003 CGR recommendation, the Pervuian agency that manages natural resources and cultural heritage recently unveiled a new master plan for the management of the historic Machupicchu sanctuary.
SRI LANKA: Environmental Auditing Seen as Growing in Importance
The Superintendent of Audit of Sri Lanka’s Auditor General’s Department reports that the importance of environmental auditing in his country has gained recent attention due to a greater understanding of the impact of environmental issues on individuals, audited institutions, and the country at large. The Department also reports that it has gained additional environmental auditing experience through its work on two recent pilot audits on waste management. In addition, it is planning to conduct an environmental audit of water pollution in Beira Lake, Colombo. Pollution on this lake has gained widespread media attention, in part due to the lack of institutional control over the direct dumping of sewage and wastes into the lake. Finally, the Department notes that WGEA developed workshops have improved its skills, knowledge, and ability to conduct environmental auditing. |
