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Progress Report INTOSAI Working Group on Environmental Auditing

Progress Report INTOSAI Working Group on Environmental Auditing. INTOSAI WGEA Secretariat 7 th KSC Meeting, Washington D.C. , 15 October 201 5. Outline. W GEA Membership 2014 – 2016 Work Plan Projects – Progress Made Proposed Issues for Next WGEA Work Plan 2017-2019 Upcoming Meeting.

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Progress Report INTOSAI Working Group on Environmental Auditing

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  1. Progress ReportINTOSAI Working Group on Environmental Auditing INTOSAI WGEASecretariat 7th KSC Meeting, Washington D.C., 15 October 2015

  2. Outline • WGEA Membership • 2014 – 2016 Work Plan Projects – Progress Made • Proposed Issues for Next WGEA Work Plan 2017-2019 • Upcoming Meeting 7thINTOSAI KSC Meeting

  3. WGEA membership • 77 members • WGEA Steering Committee (17 members): • Brazil, Cameroon, Canada, China, Czech Republic, European Court of Auditors, Estonia, India, Indonesia, Kuwait, Lesotho, Morocco, New Zealand, Norway, Paraguay, Philippines, United States • Coordinators of Regional WGEA: • - ACAG/PASAI: New Zealand • - AFROSAI: Cameroon • - ARABOSAI: Kuwait • - ASOSAI: China • - EUROSAI: Estonia • - OLACEFS: Paraguay 7thINTOSAI KSC Meeting

  4. 2014 -2016Work Plan Projects Goal 1 - Update existing and develop new guidance materials to SAIs, conduct researchstudies on emerging topics in environmental auditing • Research projects • Renewable energy (Leads: Morocco and Indonesia) • Energy saving (Lead: Czech Republic) • Market based instruments for environmental protection and management (Lead: Estonia) • Greening the SAIs (Lead: India) • Auditing government responses to a marine environment impacted by climate change: Creative and innovative strategies used by SAIs (Lead: USA) • How to increase the quality and impact of environmental audits (Leads: Lesotho and Cameroon) • Environmental impact assesment (Leads: Canada and India) • Progress: • Project drafts were discussed and most of them approved at the 14th SC meeting on Sept 29 –Oct 1, 2015 in Cairo , Egypt • Final drafts to be revised based on SC members inputs by December 2015 • Final approval from SC members by April 2016 7thINTOSAI KSC Meeting

  5. 2014 -2016Work Plan Projects Goal 1 - Update existing and develop new guidance materials to SAIs, conduct researchstudies on emerging topics in environmental auditing • Update of guidance material • Update of the WGEA 2004 Guidance Material of “Towards Auditing Waste Management” (Lead: Norway) Progress: • Project draft was discussed and approved at the 14th SC meeting on Sept 29 –Oct 1, 2015 in Cairo, Egypt • Final draft to be revised based on SC members inputs by December 2015 • Final approval from SC members by April 2016 7thINTOSAI KSC Meeting

  6. 2014 -2016Work Plan Projects Goal 1 - Update existing and develop new guidance materials to SAIs, conduct researchstudies on emerging topics in environmental auditing • Review of ISSAIs on Environmental Auditing • (Leads: Indonesia and Brazil) • ISSAI 5110: Guidance on Conducting Audits of Activities with an Environmental Perspective, 2001 (Co-lead: ECA) • ISSAI 5120: Environmental Audit & Regularity Auditing, 2004 (Co-lead: ECA) • ISSAI 5130: Sustainable Development: The Role of Supreme Audit Institutions, 2004 (Co-lead: Canada) • ISSAI 5140: How SAIs May Co-operate on the Audit of International Environmental Accords, 1998 (Co-lead: Philippines) 7thINTOSAI KSC Meeting

  7. Review of ISSAIs - Scope of Review 7thINTOSAI KSC Meeting

  8. Review of ISSAIs - Methodof Review Feedback: Project team, WGEA SC, KSC, INTOSAI Focus Group Interview: experts Literature Review: ISSAIs & other references Survey: WGEA members INTOSAI DUE PROCESS 7thINTOSAI KSC Meeting

  9. Review of ISSAIs – Work Performed • Project plan • Analysis of survey results • Drafting • Feedback from project members • Feedback from SC members • Refining drafts 7thINTOSAI KSC Meeting

  10. Review of ISSAIs – Next Steps 7thINTOSAI KSC Meeting

  11. 2014 -2016Work Plan Projects Goal 2 –Facilitate concurrent, joint, and coordinated audits Cooperative audits in other regions • PASAI WGEA: Cooperative Performance Audit (CPA) on Climate Change Adaption and Disaster Risk Reduction Strategies and management • COMTEMA (OLACEFS): Coordinated Audit on Water Resources • AFROSAI WGEA: Cooperative Audit on Lake Chad, Congo Basin forest and River Nile • ASOSAI WGEA: Cooperative Environmental Audit on Mekong River Basin • EUROSAI: Cooperative activities on the Artic Council, Black Sea, River Management, CO2 Emissions Trading, National Parks, and Climate Change 7thINTOSAI KSC Meeting

  12. 2014 -2016Work Plan Projects Goal 3 – Enhance information dissemination, exchange and training • WGEA International Training on Environmental Auditing in Global Training Facility in India • Modules for training developed in conjunction with INTOSAI WGEA GTF project sub committee members (Climate change: Norway, Sustainable development: Estonia, Water: USA, Waste: India and Biodiversity: Brazil) • First training in 2013 and second training in 2014, in total were attended by 46 participants from 22 SAIs • Dissemination of Forestry Auditing Training Module • Module for the training was developed by SAI of Indonesia • First training in 2014 attended by 20 participants from 9 SAIs • Second training from 14 – 18 September 2015 attended by 23 participants from 12 SAIs 7th INTOSAI KSC Meeting

  13. 2014 -2016Work Plan Projects Goal 3 – Enhance information dissemination, exchange and training • Greenlines • Published twice a year (June & December) on the WGEA website • Led by US GAO • Next Greenlines volume will be on December 2015. • Audit Collection • 2014: around 200 audit reports received from 63 SAIs • 2015: will be commencing in mid of October 2015 • 8th Environmental Survey • Questionnaires in English, French & Spanish • Focusing on the auditing work related to environmental matters conducted by SAIs worldwide from 1 January 2013 to 31 December 2014 • 50 responses received • Report to be published at the end of 2015 7th INTOSAI KSC Meeting

  14. 2014 -2016Work Plan Projects Goal 4 – Increase cooperation between WGEA, international organizations, and other INTOSAI bodies • Work performed and undergoing (1) • Supported the Canadian Comprehensive Auditing Foundation (CCAF) in delivering training on forestry auditing for SAIs in English and Frenchspeaking African countriesusing the INTOSAI WGEA training module on forestry audit • Updated the INTOSAI Glossary on Environmental Auditing organized by WorkingGroup on Value and Benefit of SAI • Cooperating with United Nations Environmental Programs (UNEP) in developing a review system for effective national implementation of Multilateral Environmental Agreements (MEA). The project Steering Committee members are UNEP Division of Environment Laws and Conventions (DELC) as the chair, UNEP World Conservation Monitoring Centre (WCMC), International Network on Environmental Compliance and Enforcement (INECE) and INTOSAI WGEA 7thINTOSAI KSC Meeting

  15. 2014 -2016Work Plan Projects Goal 4 – Increase cooperation between WGEA, international organizations, and other INTOSAI bodies Work performed and undergoing (2) • Communicating with Convention on Biological Diversity (CBD) on possible future cooperation, with facilitation from SAI of Brazil • Communicating with International Federation of Accountant (IFAC) on WGEA activities 7thINTOSAI KSC Meeting

  16. Proposed Issues for WGEA Work Plan 2017-2019 • Proposed issues for the next WGEA work plan (1) • The SC members discussed environmental issues during the SC meeting in Cairo. The following are examples of the issues: • Climate change impact on agriculture related to food protection • Environmental health - focus on air pollution • Biodiversity in fisheries - sustaining marine resources • Prevention and mitigation of climate change and natural resources • Biodiversity 7th INTOSAI KSC Meeting

  17. Proposed Issues for WGEA Work Plan 2017-2019 • Proposed issues for the next WGEA work plan (2) • Greening cities, focus on people and environmental health, good methodology, health costs • Basel convention on hazardaous waste or nuclear waste, e-waste • Strengthening the capacity to audit environmental topics • Sustainable Development Goals • Proposed activities for these issues • Cooperative audit, research project, development of audit guidance, seminar, training. 7thINTOSAI KSC Meeting

  18. Upcoming Meeting • INTOSAI WGEA Assembly meeting in October 2016 7thINTOSAI KSC Meeting

  19. Thank you 7thINTOSAI KSC Meeting

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