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Activities of the INTOSAI Working Group on Environmental Auditing

Activities of the INTOSAI Working Group on Environmental Auditing. Ms Kaire Kesküla Senior Advisor Secretariat of the INTOSAI WGEA. Outline. WGEA membership and functioning Key WGEA documents completed in 2010 WGEA’s 2011-2013 work plan activities

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Activities of the INTOSAI Working Group on Environmental Auditing

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  1. Activities of theINTOSAI Working Group on Environmental Auditing Ms Kaire Kesküla Senior Advisor Secretariat of the INTOSAI WGEA

  2. Outline • WGEA membership and functioning • Key WGEA documents completed in 2010 • WGEA’s 2011-2013 work plan activities • incl. preliminary results of the 7th Survey for ASOSAI region • Recent and upcoming meetings • Overview of Rio+20 and the World Congress • Auditing climate change: INTOSAI WGEA’s perspective ASOSAI WGEA meeting in Penang, Malaysia, 18-20 September 2012

  3. WGEA membership and functioning (i) • 72 member SAIs • WGEA SteeringCommittee: • Argentina, Brazil, Canada, China, Egypt, Estonia, Finland, India, Indonesia, Lesotho, Morocco, NewZealand, Norway, Tanzania, UnitedKingdom, UnitedStates • Coordinators of RWGEAs: • - ACAG/PASAI: NewZealand • - AFROSAI: Tanzania • - ARABOSAI: Egypt • - ASOSAI: China • - EUROSAI: Norway • - OLACEFS: Argentina ASOSAI WGEA meeting in Penang, Malaysia, 18-20 September 2012

  4. WGEA membership and functioning (ii) • Chair – Mr Mihkel Oviir, AG, National Audit Office of Estonia • 2nd chairmanship term from 2011 • INTOSAI WGEA Secretariat: Tõnis Saar Secretary General Margit Lassi Senior Advisor Tuuli Rasso Senior Advisor Kaire Kesküla Senior Advisor ASOSAI WGEA meeting in Penang, Malaysia, 18-20 September 2012

  5. Key WG documents completed in 2010 • Guidelines on EA • climate change (Norway) • sustainable energy (Czech Republic) • forestry (Indonesia) • minerals and mining (Tanzania) • fisheries (South Africa) • environmental accounting(USA) • Cooperativeprojects

  6. 2011-2013 WP projects (i) • Research projects: • Land use/land management practices (Morocco); • Environmental data (Canada/USA); • Environment and sustainability reporting (Finland); • Environmental issues associated with infrastructure (UK); • Impact of tourism on wildlife conservation (Lesotho). • Guidance materials: • Integrating fraud and corruption issues to environmental auditing (Norway); • An update of the 2004 document Auditing Water Issues: Experiences of Supreme Audit Institutions (USA). ASOSAI WGEA meeting in Penang, Malaysia, 18-20 September 2012

  7. 2011-2013 WP projects (ii) • Training modules: • auditing climate change (Norway and Estonia) - completed; • auditing mining (Tanzania); • auditing forestry (Indonesia). • Global Training Facility on EA: • To be hosted by the SAI of India; • Outline of the 1st international WGEA training programme prepared; • Course planned for 2013 in Jaipur, at the iCED centre. ASOSAI WGEA meeting in Penang, Malaysia, 18-20 September 2012

  8. 2011-2013 WP projects (iii) • IDI-WGEA transregional cooperative EA capacity building programme on forestry • Programme wrap-up meeting held in Võru, Estonia in June 2012; • Draft audit cases and compendium completed. • 7th Survey and Annual Audit Collection • A total of 118 SAI responses to the Survey received; • First Survey draft report prepared; • Annual Audit Collection 2012 will be sent to INTOSAI members in October 2012. ASOSAI WGEA meeting in Penang, Malaysia, 18-20 September 2012

  9. 7th Survey: ASOSAI region • 32responses from the region; • Overall expansion of compliance and performance audits on environmental topics since 2009; • Planned audit topics for next 3 years: forestry and timber, climate change; • On average, 1-4% SAI employees engaged in environmental auditing; • 66% of SAI respondents plan to increase the number of EAsas well asstaff conducting EAs; • Notable increase in cooperation between SAIs – audits on environmental subjects, exchange of information and experiences; • Most common barriers for EA: lack of skills/expertise, lack of environmental data, lack of human resources; • Training on EA and environmental issues most necessary developments for SAIs. ASOSAI WGEA meeting in Penang, Malaysia, 18-20 September 2012

  10. 2011-2013 WP projects (iv) • Greenlines • Volume 15 No. 1 published in June 2012 • INTOSAI WGEA website www.environmental-auditing.org • Website continuously maintained; • Several enhancements made in July 2012: • New photo gallery • Greenlines web editor template • Search engine functionality • Smaller visual enhancements ASOSAI WGEA meeting in Penang, Malaysia, 18-20 September 2012

  11. INTOSAI Journal: special EA issue • WGEA Secretariatcollaborated • with GAO USA on a special • environmental auditing issue • publishedinJuly 2012; • Editorial: interviewwiththeWGEA’s • Chair, Mr Oviir; • Contributionarticlesfrom SAIs of • India, Indonesia, USA and regional • coordinators. ASOSAI WGEA meeting in Penang, Malaysia, 18-20 September 2012

  12. Recent WGEA meetings • WG14 and SC11 heldin Buenos Aires, Argentina, 7-11 November 2011 • WG14: • Training seminar “Environmental Audit for • Beginners” • Workingsessions on the WP topics • Keynoteaddressesby ACCA, INTERPOL, OECD, Transparency International, UNEP, World Bank. • SC11: • Draftprojectsreviewed and approved • Consensualsupporttothecandidature of the SAI of Indonesiaasthechair of INTOSAI WGEA from 2014 onwards ASOSAI WGEA meeting in Penang, Malaysia, 18-20 September 2012

  13. Upcoming:12th SC meeting • Scheduled for 3-6 October 2012 in Jaipur, India; • Steering Committee will review all the 2011-2013 WP project drafts and discuss the next work plan for 2014-2016; • SAI of China will present ASOSAI WGEA. ASOSAI WGEA meeting in Penang, Malaysia, 18-20 September 2012

  14. Upcoming:15th WG meeting • Scheduled for 3-7 June 2013 in Tallinn, Estonia; • Assembly will approve all the completed projects and the next work plan for 2014-2016; • Tutorials on the new research papers and guidance materials; • SAIs sign up to new project teams; • Unofficial hand-over of the WGEA’s chairmanship to SAI Indonesia (official: at the XXI INCOSAI in the end of 2013). ASOSAI WGEA meeting in Penang, Malaysia, 18-20 September 2012

  15. Rio+20 and World Congress on Justice, Governance and Law (i) • UN/INTOSAI symposium, July 2011: • INTOSAI invitedtocontributeto Rio+20 bySecretary-General of UNCSD • 2nd half of 2011 - INTOSAI WGEA Surveyamong all 189 INTOSAI members (SAIs of Canada and Brazil) • November 2011: official contribution paper submittedincooperationwith INTOSAI General Secretariatto the compilation document of Rio+20 • 17-20 June 2012: WGEA at theUNEP’sWorld Congress on Justice, Governance and LawforEnvironmentalSustainability ASOSAI WGEA meeting in Penang, Malaysia, 18-20 September 2012

  16. Rio+20 and World Congress on Justice, Governance and Law (ii) • SAIs of Canada and Brazilprepared a special Rio+20 reportincooperationwiththe WGEA Secretariat • Top 10 reasonsfor poor progress towardssustainabledevelopmentasperceivedby SAIs: • Unclear/overlappingresponsibilities • Lack of policycoordination • Absent/deficientpolicies and strategies • Insufficient assessment of the environmental effects of governmental policies and programs • Lack of sustainable development analysis • Lack of long term planning • Inadequate financial management of environmental policies and programs • Lack of enforcement of environmental legislation • Deficient monitoring and reporting systems • Lack of environmentaldata ASOSAI WGEA meeting in Penang, Malaysia, 18-20 September 2012

  17. Rio+20 and World Congress on Justice, Governance and Law (iii) • Proposals of INTOSAI WGEA to the Rio+20 delegates: • To acknowledge the crucial role Supreme Audit Institutionscan play in achieving international SD goals by identifying the gaps and building accountability; • To acknowledge the necessity of improving national reporting by including in the annual reports of the governments to national legislatures information on how international environmental commitments are met along with the funding of these activities • To state that “generally accepted standardsetting bodies of government reporting” should establish principles and standards for the development of environmental accounts and sustainable development accounts • To encourage all countries to develop and implement a sustainable development policy that is supported by a mid-term action plan, performance indicators and an external review process ASOSAI WGEA meeting in Penang, Malaysia, 18-20 September 2012

  18. Rio+20 and World Congress on Justice, Governance and Law (iv) • INTOSAI WGEA side event“Environmental Auditing forBetterEnvironmentalGovernance” at theofficial Rio+20 venue on 21 June 2012: • Presentation of theWGEA’s Rio+20 report; • Introduction of environment audit practices of the SAIs of Brazil, Canada and Zambia. ASOSAI WGEA meeting in Penang, Malaysia, 18-20 September 2012

  19. Rio+20 and World Congress on Justice, Governance and Law (v) • World Congress on Justice, Governance and Law for Environmental Sustainability prior to Rio+20 conference: • WGEA invited by UNEP to co-sponsor the event; • Auditors-General from more than 20 SAIs represented; • Participation in the discussions and compilation of a Rio+20 Declaration on Justice, Governance and Law for Environmental Sustainability, presented to the Heads of Rio+20. ASOSAI WGEA meeting in Penang, Malaysia, 18-20 September 2012

  20. Auditing climatechange: INTOSAI WGEA’sperspective ASOSAI WGEA meeting in Penang, Malaysia, 18-20 September 2012

  21. Auditing climatechange: maintheme of 2008-2010 WP of INTOSAI WGEA • Auditing the Government Response to Climate Change: Guidance for Supreme Audit Institutions(2010) • Project Leader: SAI of Norway • Contribution of 16 SAIs (incl. Australia, China, Indonesia) • Guide-based e-learning course at WGEA’s website • Coordinated International Audit on Climate Change(2010) • Project Leader: SAI of Canada • 14 participating SAIs worldwide (ASOSAI: Indonesia) • First ever global cooperative audit of governments’ efforts to mitigate or adapt to climate change ASOSAI WGEA meeting in Penang, Malaysia, 18-20 September 2012

  22. WGEA’sclimatechange auditing guide • Background information on substance, impacts and causes of climate change; also international agreements and national responses. • Suggested audit approaches - a step-by step process, including • mitigation and adaptation (also including science, technology and finance) • different needs according to different challenges and obligations • all relevant sectors included • Lessons learned • Case studies • Sources of additional information ASOSAI WGEA meeting in Penang, Malaysia, 18-20 September 2012

  23. Climate change e-learning course • Available at INTOSAI WGEAs website • Consists of six Modules: • Module 1 gives an introduction to the climate change issue and aims to illustrate why climate change is an important field to audit. • Modules 2 through 4 go through the four-step audit process, based on fictional cases for both mitigation and adaptation. • Module 6 is a do-it-yourself tool, where auditors will be invited to apply the four-step approach to their own national climate change issues. ASOSAI WGEA meeting in Penang, Malaysia, 18-20 September 2012

  24. Coordinatedinternational audit on climatechange • One of the aims of the project - inspire other SAIs to undertake audits of climate change and raise awareness of appropriate audit techniques. • Covered both mitigation and adaptation issues • Good source for starting to gather ideas on: • What could be the problem areas in managing climate change issues • What could be possible audit topics and sub-questions for answering them • Inside the report: 14 abstracts of different climate change related audits worldwide + many short case studies ASOSAI WGEA meeting in Penang, Malaysia, 18-20 September 2012

  25. Climatechange audit practices of SAIs • 117 climate change related audits in the international database of environmental audits on the website of INTOSAI WGEA (audits since 2003) • According to the 7th Survey, climate change remains in the focus of SAIs’ work • Climate change adaptation an emerging audit topic in addition to mitigation • Regional cooperative audits • 2009: EUROSAI Audit On Climate Change (10 SAIs) • 2010: OLACEFS coordinated performance audit on the implementation of the United Nations Framework Convention on Climate Change (9 SAIs) • Undergoing: EUROSAI cooperative audit on adaptation to climate change (9 SAIs, 1 observer) ASOSAI WGEA meeting in Penang, Malaysia, 18-20 September 2012

  26. Thank you!www.environmental-auditing.orgkaire.keskula@riigikontroll.ee SC12 meeting in Jaipur, India, 3-6 October 2012

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