Republic Of The Sudan The National Audit Chamber

Republic Of The Sudan The National Audit Chamber (NAC) NAC Experience in Environmental Auditing SAI Sudan Experience in Environmental Auditing AFROSAI WGEA Annual Meeting – Abuja, September 2016

Republic Of The Sudan The National Audit Chamber (NAC) NAC Experience in Environmental Auditing Environmental Legal Framework in Sudan: Due to the importance of preserving the environment, the state has allocated special articles in: Sudan constitution of 2005, article (11). NAC ACT of 2015 article (6/2/I). A set of successive environmental laws since 1901 up to date. State commitment to the international agreements.

Republic Of The Sudan The National Audit Chamber (NAC) NAC Experience in Environmental Auditing About NAC: • Established in 1920 as an audit department. • Mandated by section (205) of the constitution and the National Audit Chamber Act 2015. • Authorized to perform all types of audits (Financial, Performance, Compliance, IT, Environmental and Forensic) • Audits central government, state governments, local authorities, public sector corporations and companies, the central bank, public sector financial institutions and donor funded projects. 3

Republic Of The Sudan The National Audit Chamber (NAC) NAC Experience in Environmental Auditing Evolution of Environmental Auditing at NAC: § NAC was first mandated to perform environmental audit by the 1999 National Audit Chamber Act, Article (7/2/I). § The first report was presented at the National Assembly in 2000. § 1999 up to 2010, EA was part of the Technical Department. § 2010 – 2014 as a department within the Health, Environment and Sustainable Development Audit Sector. § 2014 – present became the General Directorate of Environmental and Sustainable Development Audit.

Republic Of The Sudan The National Audit Chamber (NAC) NAC Experience in Environmental Auditing Organizational Position: DAG Specialized Audits Performance Audit Environmental Audit I. T. Audit Forensic Audit

Republic Of The Sudan The National Audit Chamber (NAC) NAC Experience in Environmental Auditing NAC Environmental Audit Strategy: § Building environmental audit capacity by: § Opening up to fellow SAIs to share knowledge and best practices in environmental auditing. § Training and qualifying auditors through local, regional and international training. § Focusing on significant environmental issues. § Forging relationships with environmental research and oversight bodies.

Republic Of The Sudan The National Audit Chamber (NAC) NAC Experience in Environmental Auditing Audited Topics: • • Deforestation and excessive logging. Water pollution. Food pollution of meats and milk products. Environmental impact of urban planning. Unregulated housing and overpopulation. Management of regular and hazardous waste. Biodiversity of wild and marine life. Industrial pollution from industrial zones.

Republic Of The Sudan The National Audit Chamber (NAC) NAC Experience in Environmental Auditing Audited Topics cont'd: • Environmental impact of natural disasters caused by torrents, rains and floods. • Commitment to international conventions signed by State. • Environmental impact of oil fields. • Environmental impact of dams. • Environmental hazards of plastic bags. • Environmental impact of unregulated mining activities.

Republic Of The Sudan The National Audit Chamber (NAC) NAC Experience in Environmental Auditing Methods of data collection and audit: • • Collection of background information. Field visits, interviews and observations. Questionnaire and risk matrices. Reviewing documents, technical reports, researches and studies. Reviewing of laws, regulations, norms and standard specifications. Results of examinations and laboratory tests. Consultations and opinions of experts and technicians.

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