Progress Report INTOSAI Working Group on Environmental Auditing

Progress Report INTOSAI Working Group on Environmental Auditing INTOSAI WGEA Secretariat 6 th Meeting of AFROSAI WGEA Abuja-Nigeria, 12 – 16 September 2016

Outline • WGEA Membership • 2014 – 2016 Work Plan Projects – Progress Made • Proposed Issues for Next WGEA Work Plan 2017 -2019 • The 17 th WGEA Assembly Meeting 6 th Meeting of AFROSAI WGEA

WGEA membership • 77 members • WGEA Steering Committee (17 members): Brazil, Cameroon, Canada, China, Czech Republic, European Court of Auditors, Estonia, 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 6 th Meeting of AFROSAI WGEA

2014 - 2016 Work Plan Projects Goal 1 - Update existing and develop new guidance materials to SAIs, conduct research studies on emerging topics in environmental auditing Research projects o 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) o How to increase the quality and impact of environmental audits (Leads: Lesotho and Cameroon) o Environmental impact assesment (Leads: Canada and India) o o Progress: • The research papers have been approved by SC members and will be endorsed during the Assembly meeting in October 2016 6 th Meeting of AFROSAI WGEA

2014 - 2016 Work Plan Projects Goal 1 - Update existing and develop new guidance materials to SAIs, conduct research studies 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: • The updated guidance has been approved by SC Members and will be endorsed during the Assembly meeting 6 th Meeting of AFROSAI WGEA

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

ISSAI Review Projects – Work Done & Follow Up 1 2 3 PROGRESS AND FOLLOW UP REVIEW PROCESS PRE REVIEW q Preparing and discussing project plan q Analyzing survey result q Conducting FGD with experts q Reviewing related literature q Drafting ISSAI reviews q Circulating drafts to SC members q Publishing draft in www. issai. org q Obtaining comments q Circulating comments to project co-leaders q Discussing comments received q Linking the comments obtained to the draft q Refining the drafts q Approval from KSC in September 2016 q Endorsement by WGEA Assembly in October 2016 6 th Meeting of AFROSAI WGEA

2014 - 2016 Work Plan Projects Goal 2 –Facilitate concurrent, joint, and coordinated audits Cooperative audits in other regions o PASAI WGEA: Cooperative Performance Audit (CPA) on Climate Change Adaption and Disaster Risk Reduction Strategies and management o COMTEMA (OLACEFS): Coordinated Audit on Water Resources o AFROSAI WGEA: Cooperative Audit on Lake Chad, Congo Basin forest and River Nile o ASOSAI WGEA: Cooperative Environmental Audit on Mekong River Basin o EUROSAI: Cooperative activities on the Artic Council, Black Sea, River Management, CO 2 Emissions Trading, National Parks, and Climate Change 6 th Meeting of AFROSAI WGEA

2014 - 2016 Work Plan Projects Goal 3 – Enhance information dissemination, exchange and training § WGEA International Training on Environmental Auditing in Global Training Facility in India o 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) o Three trainings have been conducted, in total were attended by 68 participants from 29 SAIs o The 4 th training will be on 21 Nov – 5 Dec 2016 § Dissemination of Forestry Auditing Training Module o Development of training module was led by SAI of Indonesia o Two training have been conducted with 43 participants from 21 SAIs o The 3 rd training will be on 19 – 23 September 2016 6 th Meeting of AFROSAI WGEA

2014 - 2016 Work Plan Projects Goal 3 – Enhance information dissemination, exchange and training § Greenlines - US GAO o Published twice a year o Progress: Volume 17, Number 3 had been published on August 2016 § Audit Collection Worldwide o 2014: around 200 audit reports received from 63 SAIs o 2015: around 200 audit reports received from 35 SAIs o 2016: will be commencing in mid of October 2016 § 8 th Environmental Survey o Survey in English, French & Spanish o Focusing on the auditing work related to environmental matters conducted by SAIs worldwide o 58 responses received o Report will be uploaded on WGEA website in September 2016 6 th Meeting of AFROSAI WGEA

2014 - 2016 Work Plan Projects Goal 4 – Increase cooperation between WGEA, international organizations, and other INTOSAI bodies Work performed and undergoing § Implementating the Mo. U between WGEA and UNEP regarding implementation of Multilateral Environmental Agreements (MEAs) § 16 th Assembly Meeting INTOSAI WGEA inviting international organization such as UNEP, UNFCCC, European Environment Agency (EEA), and Canadian Conprehensive Auditing Foundation (CCAF) as Keynote Speakers. § In 17 th Assembly Meeting in Jakarta, WGEA plan to invite the representative from UNEP, UNFCCC, Convention on Biological Diversity (CBD) Secretariat and Academician as Guest Speakers. § Attending CBD meeting and on possible future cooperation, with facilitation from SAI of Brazil 6 th Meeting of AFROSAI WGEA

Proposed Issues for WGEA Work Plan 2017 -2019 G O A L 1 Prepare research project on Visibility on Environmental Auditing (Communication) Prepare research project on Environmental Health (focus on Air Pollution) Prepare research project on Greening Cities Develop Audit Guideline on : Climate Change : Strengthen resilience and adaptive capacity to climate-related hazards and natural disasters in all countries (target of Goal 13 SDG) Develop Audit Guideline on : Auditing Agriculture and Food Production : Guidance for SAIs Develop Audit Guideline on : Auditing Land organization and soil quality management Combating desertification : Guidance for SAIs Develop Audit Guideline on : SDGs – how SAIs can enhance the application by governments (Goal 15 : Protect, restore and promote sustainable use of terrestrial ecosystems, sustainably manage forests, combat desertification, and halt and reverse land degradation and halt biodiversity loss) 6 th Meeting of AFROSAI WGEA

Proposed Issues for WGEA Work Plan 2017 -2019 G O A L Design and carry out a multi-region concurrent (parallel) or coordinated audit (or series of audits) on MEAs, Biodiversity, fisheries and Climate Change Encourage regions to design and carry out a regional cooperative audit in each INTOSAI region. Regional coordinators and member SAIs to identify and pursue topics of common interest, select the audit coordinator, and define the precise scope and form of cooperation. Encourage regions to have cooperative work (e. g. audits, training courses) and to disseminate existing WGEA guidance materials, research papers, training materials. 2 6 th Meeting of AFROSAI WGEA

Proposed Issues for WGEA Work Plan 2017 -2019 G O A L Organize WG 18 and WG 19 Regional coordinators are encouraged to convene at least one meeting of the regional working group on environmental auditing during 2017 -2019 and to deliver at least one training course (i. e. biodiversity, climate change, mining, forestry) at planned meetings. Provide training on environmental audit in the global training facility annually. Implement and disseminate the developed training module on the topic of forestry Develop Training Tool based on previous Research Project Maintain the website 3 Undertake the 9 th environmental survey Provide annual audit collection 6 th Meeting of AFROSAI WGEA

Proposed Issues for WGEA Work Plan 2017 -2019 G O A L Update the INTOSAI WGEA 2007 Guidance Material on Auditing Biodiversity: Guidance for Supreme Audit Institutions – incollaboration with CBD Encourage and continue work among INTOSAI bodies and outreach them through Knowledge Sharing Services Committee. Search for and establish new partnerships. 4 6 th Meeting of AFROSAI WGEA

Upcoming Meeting The 17 th INTOSAI WGEA Assembly Meeting Time : 24 – 27 October 2016 Venue : Hotel Fairmont, Jakarta, Indonesia Objectives : 1. Endorsement of the project 2014 - 2016 2. Development work plan 2017 - 2019 General information : 1. Speeches and discussion on SDGs 2. Speeches and discussion on MEAs 3. Parallel session on the project output 2014 – 2016 (Renewable Energy, Energy saving, MBI, Marine, How to improve the impact of EA, Environmental assessment) 4. Presentation on cooperative audit and audit of SDGs preparedness 5 th Meeting of AFROSAI WGEA

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