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 2015

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

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 7 th INTOSAI KSC Meeting

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) o Energy saving (Lead: Czech Republic) o Market based instruments for environmental protection and management (Lead: Estonia) o Greening the SAIs (Lead: India) o 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) Progress: • Project drafts were discussed and most of them approved at the 14 th 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 7 th INTOSAI KSC Meeting

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: • Project draft was discussed and approved at the 14 th 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 7 th INTOSAI KSC Meeting

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 (Co-lead: 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) 7 th INTOSAI KSC Meeting

Review of ISSAIs - Scope of Review ISSAI 5110 & 5120 • Adjustment to INTOSAI fundamental principles and any changes in audit methodology ISSAI 5130 • New understandings of Sustainable Development; • Good practices ISSAI 5140 • Update of audit methodology; • Good practices. 7 th INTOSAI KSC Meeting

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

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

Review of ISSAIs – Next Steps No Activities Time 1. Endorsement of review drafts by SC members Oct , 2015 2. Refinement of review drafts based on comments from SC members Dec, 2015 3. Submission of drafts to KSC Jan, 2016 4. Feedback from KSC and draft refinements Apr, 2016 5. Upload of drafts on INTOSAI website (exposure drafts) May, 2016 6. Endorsement of drafts in WGEA Assembly meeting Oct 2016 7. Endorsement of ISSAIs in INCOSAI 2016 Nov, 2016 7 th INTOSAI KSC Meeting

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 7 th INTOSAI KSC Meeting

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 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 o Module for the training was developed by SAI of Indonesia o First training in 2014 attended by 20 participants from 9 SAIs o Second training from 14 – 18 September 2015 attended by 23 participants from 12 SAIs 7 th INTOSAI KSC Meeting

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

2014 - 2016 Work 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 French speaking African countries using the INTOSAI WGEA training module on forestry audit § Updated the INTOSAI Glossary on Environmental Auditing organized by Working Group 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 7 th INTOSAI KSC Meeting

2014 - 2016 Work 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 7 th INTOSAI KSC Meeting

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: o Climate change impact on agriculture related to food protection o Environmental health - focus on air pollution o Biodiversity in fisheries - sustaining marine resources o Prevention and mitigation of climate change and natural resources o Biodiversity 7 th INTOSAI KSC Meeting

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

Upcoming Meeting INTOSAI WGEA Assembly meeting in October 2016 7 th INTOSAI KSC Meeting

7 th INTOSAI KSC Meeting