2014 – 2016 Progress Report o f the INTOSAI Working Group on Environmental Auditing

2014 – 2016 Progress Report of theINTOSAI Working Group on Environmental Auditing

Secretariat of the INTOSAI WGEACairo - Egypt, 14-15 October 2014

Outline• WGEA membership• Research Projects and Update Guidelines• Review Four ISSAIs on Environmental Audit• Regional WGEAs Activities• Working Group Meetings: Assembly & SC Meetings• WGEA participation in Regional WGEA Meetings• Capacity Building Programs

INTOSAI WGEA Global Training Facility : iCED India

Dissemination of Training Module in Forestry Auditing• Greenlines Newsletter• Website & Annual Audit Collection• Cooperation between INTOSAI WGEA and International

Organizations

2The 6th SC Meeting of INTOSAI KSC 14-15 October, 2014 - Cairo, Egypt

WGEA membership

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• 77 member SAIs- newest member: Bahama, Iraq,

Nigeria

• WGEA Steering Committee:

- Argentina, Brazil, Cameroon, Canada, China, Czech Republic, European Court of Auditors, Egypt, Estonia, India, Indonesia, Lesotho, Morocco, New Zealand, Norway, Philippines, United States

• Coordinators of RWGEAs:- ACAG/PASAI: New Zealand- AFROSAI: Cameroon- ARABOSAI: Egypt- ASOSAI: China- EUROSAI: Estonia- OLACEFS: Argentina

The 6th SC Meeting of INTOSAI KSC 14-15 October, 2014 - Cairo, Egypt

Research Projects and Update Guidelines


• Seven Research projects:o Renewable energy (Morocco and Indonesia)o Energy saving (Czech Republic)o Environmental assesment (Canada and India)o Market based instruments for environmental protection and

management (Estonia)o Greening the SAIs (India)o Auditing government responses to a marine environment impacted

by climate change: Creative and innovative strategies used by SAIs (USA)

o How to increase the quality and impact of environmental audits (Lesotho and Cameroon)

• Update the INTOSAI WGEA 2004 guidance material:o Towards Auditing Waste Management (Norway)

Review Four ISSAIs on Environmental Audit


• Co-lead by Indonesia & Brazil:o ISSAI 5110: Guidance on Conducting Audits of Activities

with an Environmental Perspective, 2001 (ECA)o ISSAI 5120: Environmental Audit & Regularity Auditing,

2004 (ECA)o ISSAI 5130: Sustainable Development: The Role of

Supreme Audit Institutions, 2004 (Canada)o ISSAI 5140: How SAIs May Co-operate on the Audit of

International Environmental Accords, 1998 (Philippines)

Regional WGEAs Activities


o COMTEMA (OLACEFS) : Coordinated Audit on Water Resources, Cooperative Audit on Protected Areas, Biodiversity Coordinated Audit in 2014,

o PASAI Regional WGEA : Cooperative Performance Audit (CPA) on solid waste management, water management, sustainable fisheries management and climate change adaptation

o AFROSAI WGEA : Lake Chad Cooperative Audit, Lake Victoria Cooperative Audit, Cooperative Audit on River Nile, Planned Cooperative Audit on the River Niger Basin in 2015

o ASOSAI WGEA : Cooperative Environmental Audit on Mekong River Basin

o EUROSAI WGEA : Cooperative activities on The Artic Council, Black Sea, River management, CO2 emissions trading, National Parks, and Climate Change

Working Group Meetings


SC Meeting in Lombok, Indonesia (2-5 April 2014)

WG Assembly Meeting in Manila, Phillipines ( 29 September – 2 October 2014)

SC Meeting in Lombok, Indonesia (2-5 April 2014)

• Attended by 36 SC members from 16 SAIs;

• Approval of the Project Plans and reporting progress from the RWGEAs and Secretariat;


The 16th INTOSAI WGEA Assembly Meeting in Manila, Philippines (29 Sept – 2 Oct 2014)

• Attended by 116 Participants from 46 SAIs and 7 international speakers

• Plenary Sessions on : Environmental Issues, Audit Series, Review ISSAIs, Citizen Engagement in Environmental auditing, Market Based Instruments for Environmental Protection, and The initiative taken by the Philippines in protecting its Marine Environment



• Parallel Sessions on each research project, update guidance and ISSAI review : Project Presentation and Discussion Focus Group Discussions on ISSAI 5110, 5140, 5130,

5120

• IDI and WGEA Cooperation Project




Key points of the meeting :

The meeting was success and all the participants received information and knowledge from our guest speakers related to the environmental issues on:

a.Opportunities for auditors in the implementation of environmental rule of law as a mechanism for enhancing accountability on the path towards sustainable development;

b.Environmental Performance Audit: Recommendations with an Domino Effect;

c.Implementation of Energy Policy in Philippines

d.Citizen Engagement in Environmental Auditing

e.Market Based Instruments for Environmental Protection

f.Implementation of MBI in UNFCCC

g.The Initiatives taken by the Philippines in protecting its Marine Environment



• Capacity building through sharing experience in conducting cooperative audit by the SAIs related to:

Biodiversity Protection through Coordinated Audit done in Brazil;

Measures to fight illegal fishing in Lake Victoria, Africa;

Audit on the Lake Chad in Africa; and

Audit on the River Niles in Africa.



Other Key points of the meeting :• The project leaders will accommodate all inputs and

comments from the parallel sessions in finalizing the projects

• Next meeting agenda: 14th SC Meeting in September/October 2015. 17th Assembly Meeting in the mid 2016

WGEA participation in Regional WGEA Meetings


Regional WGEA meetings participated :o XII Annual Meeting of COMTEMA (OLACEFS) in Buenos Aires,

Argentina on 28 March 2014o The 5th Seminar on Environmental Auditing and 4th Working

Meeting of ASOSAI WGEA in Hanoi, Vietnam on 15-17 April 2014o 8th PASAI Regional WGEA in Canberra, Australia on 20-22 May

2014o 4th Annual Meeting of AFROSAI WGEA in Mombassa, Kenya on

26-30 May 2014o 12th Annual EUROSAI WGEA in Vilnius, Lithuania on 7-9 October

2014

Capacity Building Programs (1)INTOSAI WGEA Global Training Facility : iCED India

1st International Training Program on Environment Auditing:

•Date : 25th November-11th December 2013•25 participants from 13 countries across the world

– Afghanistan, Bahamas, India, Indonesia, Kenya, Kuwait, Malaysia, Moldova, Rwanda, Nigeria, Saudi Arabia, South Africa and Turkey

•Modules for training developed in conjunction with INTOSAI WGEA GTF project sub committee members

– Climate change: Norway– Sustainable development: Estonia– Water: USA– Waste: India– Biodiversity: Brazil

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Capacity Building Programs (1)INTOSAI WGEA Global Training Facility : iCED India

2nd International Training Program on Environment Auditing:•Date: 14th to 27th November 2014•Invitation letters have been circulated

– By e-mail

– Website ([email protected])

•Application has been closed– Received more than 25 nominations from over 10

SAIs

•15 day course : covers thematic areas like waste, water, climate change, sustainable development etc

The 6th SC Meeting of INTOSAI KSC 14-15 October, 2014 - Cairo, Egypt 17

mailto:[email protected]

Objectives• To provide knowledge for SAI’s auditors the

principles of Sustainable Forest Management• To guide SAI’s auditors how to utilize the WGEA

Guidance in Forestry Auditing and other resources• To share auditors’ experiences and practices in

auditing the forestry sector

Capacity Building Programs (2) Dissemination of Training Module in Forestry Auditing

Lectures: explaining the GuidanceClass and Group discussionsExercisesCase StudiesField Trip (Practicing Geo Spatial Tools)

Methodology


Training venuesJakarta

Medan

Jogjakarta

Makassar


• Date : 15 – 19 September 2014• Venue : BPK RI Training Centre, Jakarta

Indonesia• Participants : 21 people from 9 SAIs (Fiji,

Malaysia, Micronesia, Nigeria, Tanzania, Philippines, Thailand, Timor Leste, Indonesia)

• Trainers : Subject Matter Experts (SME) from Kenya and Indonesia

Capacity Building Programs (2) 1st International Training on Forestry Audit


• Sessions : Introduction on Audit Forest; Understanding Forests; Describing SFM; Defining Audit Topic, Methodology, and Scope; Developing Researchable Questions and Criteria; Identifying Audit Evidence and Methodology; Developing ADM; Preparing Audit Report



• Field Trip : On Hands Practice with Geo Spatial Tools at Gunung Gede Pangrango National Park



Next Schedule :

Stage Action Date

1 2nd Training invitation letter April 2015

2 2nd Training delivery September 2015

3 2nd Training evaluation report November 2015

4 3rd Training invitation letter April 2016

5 3rd Training delivery September 2016

6 3rd Training evaluation report November 2016


Capacity Building Programs (2) Dissemination of Training Module in Forestry Auditing

The 8th Survey of Environmental Audit

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• The survey will use almost the same format as the 7th survey in 2012/2013

• Proposed additional questions related to:o Disaster Management/Disaster-related Aid Audit;o Fraud and Corruption in the Environmental

Management


Activity Time

Send the survey out to all the INTOSAI members

February 2015

Deadline for Survey Result Collection April 2015

Analyzing The Survey Result April-June 2015

Report Writing July 2015

Report Published in WGEA website September 2015

Greenlines Newsletter


• Greenlines Newsletter by SAI of USA Published twice per year Online version and Printable

PDF version available on the WGEA website

Latest Edition : June 2014, Feature Story from SAI India about iCED

Next Edition : December 2014

WGEA Website


www.wgea.org or www.environmental-auditing.org Maintained and administered by SAI of Indonesia Provide a web-based Project Forum to share documents

and have online discussions among project members

http://www.wgea.org/

http://www.environmental-auditing.org/

Annual Audit Collection


• The Secretariat will conduct 3 annual audit collections (2014, 2015, and 2016)

Audit Collection for 2014 Time

Email sent to all INTOSAI members May 2014

Deadline for Report Collection October 2014

Upload the Reports in the WGEA Website

November 2014

Cooperation between INTOSAI WGEA and International Organizations


• 1st Asia and Pacific International Colloquium on Environmental Rule of Law – Defining a New Future for Environmental Justice – 11-12 December 2013

Organized by UNEP and Chief Justice of Malaysia INTOSAI WGEA contributed as a panelist on the topic “Perspective

of Accountability, Transparency and Liability in the Context of Environmental Rule of Law”

• 16th Assembly Meeting INTOSAI WGEA inviting international organization such as UNEP, UNFCCC, European Environment Agency (EEA), and CCAF as Keynote Speakers

INTOSAI WGEA : What Next ?


• Finalize the projects of the 2014-2016 Work Plan by Mid 2016

• Next WGEA Meetings : 14th SC Meeting in September/October 2015. 17th Assembly Meeting in the mid 2016

• Next Capacity Building Programs : 2nd International Training Program on

Environment Auditing at iCED India in November 2014

2nd International Training Program on Foresty Audit at BPK Training Centre in September 2015


Documents

2014 – 2016 Progress Report o f the INTOSAI Working Group on Environmental Auditing