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

2014 – 2016 Progress Report o f the INTOSAI Working Group on Environmental Auditing. Secretariat of the INTOSAI WGEA Cairo - Egypt , 14-15 October 2014. Outline. W GEA membership R esearch Projects and Update Guidelines Review Four ISSAIs on Environmental Audit

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

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  1. 2014 – 2016 Progress Report of theINTOSAI Working Group on Environmental Auditing Secretariat of the INTOSAI WGEA Cairo - Egypt, 14-15October 2014

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

  3. WGEA membership • 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 14-15October, 2014 - Cairo, Egypt

  4. Research Projects and Update Guidelines • SevenResearch projects: • Renewable energy (Morocco and Indonesia) • Energy saving (Czech Republic) • Environmental assesment (Canada and India) • Market based instruments for environmental protection and management (Estonia) • Greening the SAIs (India) • Auditing government responses to a marine environment impacted by climate change: Creative and innovative strategies used by SAIs (USA) • How to increase the quality and impact of environmental audits (Lesotho and Cameroon) • Update the INTOSAI WGEA 2004 guidance material: • Towards Auditing Waste Management (Norway) The 6th SC Meeting of INTOSAI KSC 14-15October, 2014 - Cairo, Egypt

  5. Review Four ISSAIs on Environmental Audit • Co-lead by Indonesia & Brazil: • ISSAI 5110: Guidance on Conducting Audits of Activities with an Environmental Perspective, 2001 (ECA) • ISSAI 5120: Environmental Audit & Regularity Auditing, 2004 (ECA) • ISSAI 5130: Sustainable Development: The Role of Supreme Audit Institutions, 2004 (Canada) • ISSAI 5140: How SAIs May Co-operate on the Audit of International Environmental Accords, 1998 (Philippines) The 6th SC Meeting of INTOSAI KSC 14-15October, 2014 - Cairo, Egypt

  6. Regional WGEAs Activities • COMTEMA (OLACEFS) : Coordinated Audit on Water Resources, Cooperative Audit on Protected Areas, Biodiversity Coordinated Audit in 2014, • PASAI Regional WGEA : Cooperative Performance Audit (CPA) on solid waste management, water management, sustainable fisheries management and climate change adaptation • 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 • ASOSAI WGEA : Cooperative Environmental Audit on Mekong River Basin • EUROSAIWGEA : Cooperative activities on The Artic Council, Black Sea, River management, CO2 emissions trading, National Parks, and Climate Change The 6th SC Meeting of INTOSAI KSC 14-15October, 2014 - Cairo, Egypt

  7. Working Group Meetings • SC Meeting in Lombok, Indonesia (2-5 April 2014) • WG Assembly Meeting in Manila, Phillipines ( 29 September – 2 October 2014) The 6th SC Meeting of INTOSAI KSC 14-15October, 2014 - Cairo, Egypt

  8. 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 6th SC Meeting of INTOSAI KSC 14-15October, 2014 - Cairo, Egypt

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

  10. The 16th INTOSAI WGEA Assembly Meeting in Manila, Philippines (29 Sept – 2 Oct 2014) • 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 The 6th SC Meeting of INTOSAI KSC 14-15October, 2014 - Cairo, Egypt

  11. The 16th INTOSAI WGEA Assembly Meeting in Manila, Philippines (29 Sept – 2 Oct 2014) Keypoints of the meeting : The meeting was success and all the participants receivedinformation and knowledge from our guest speakers related to the environmental issueson: • Opportunities for auditors in the implementation of environmental rule of law as a mechanism for enhancing accountability on the path towards sustainable development; • Environmental Performance Audit: Recommendations with an Domino Effect; • Implementation of Energy Policy in Philippines • Citizen Engagement in Environmental Auditing • Market Based Instruments for Environmental Protection • Implementation of MBI in UNFCCC • The Initiatives taken by the Philippines in protecting its Marine Environment The 6th SC Meeting of INTOSAI KSC 14-15October, 2014 - Cairo, Egypt

  12. The 16th INTOSAI WGEA Assembly Meeting in Manila, Philippines (29 Sept – 2 Oct 2014) • 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. The 6th SC Meeting of INTOSAI KSC 14-15October, 2014 - Cairo, Egypt

  13. The 16th INTOSAI WGEA Assembly Meeting in Manila, Philippines (29 Sept – 2 Oct 2014) Other Keypoints of the meeting : • The project leaders will accommodate all inputs and comments from the parallel sessionsin finalizing the projects • Next meeting agenda: • 14thSC Meeting in September/October 2015. • 17thAssembly Meeting in the mid 2016 The 6th SC Meeting of INTOSAI KSC 14-15October, 2014 - Cairo, Egypt

  14. WGEA participation in Regional WGEA Meetings Regional WGEA meetings participated : • XII Annual Meeting of COMTEMA (OLACEFS) in Buenos Aires, Argentina on 28 March 2014 • The 5th Seminar on Environmental Auditing and 4th Working Meeting of ASOSAI WGEA in Hanoi, Vietnam on 15-17 April 2014 • 8th PASAI Regional WGEA in Canberra, Australia on 20-22 May 2014 • 4th Annual Meeting of AFROSAI WGEA in Mombassa, Kenya on 26-30 May 2014 • 12th Annual EUROSAI WGEA in Vilnius, Lithuania on 7-9 October 2014 The 6th SC Meeting of INTOSAI KSC 14-15October, 2014 - Cairo, Egypt

  15. 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

  16. 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 (iced@cag.gov.in) • 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 14-15October, 2014 - Cairo, Egypt

  17. Capacity Building Programs (2) Objectives Dissemination of Training Module in Forestry Auditing • 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 Methodology • Lectures: explaining the Guidance • Class and Group discussions • Exercises • Case Studies • Field Trip (Practicing Geo Spatial Tools) The 6th SC Meeting of INTOSAI KSC 14-15October, 2014 - Cairo, Egypt

  18. Training venues Jakarta Makassar Jogjakarta Medan The 6th SC Meeting of INTOSAI KSC 14-15October, 2014 - Cairo, Egypt

  19. Capacity Building Programs (2) 1st International Training on Forestry Audit • 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 The 6th SC Meeting of INTOSAI KSC 14-15October, 2014 - Cairo, Egypt

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

  21. Capacity Building Programs (2) 1st International Training on Forestry Audit • Field Trip : On Hands Practice with Geo Spatial Tools at Gunung Gede Pangrango National Park The 6th SC Meeting of INTOSAI KSC 14-15October, 2014 - Cairo, Egypt

  22. Capacity Building Programs (2) Next Schedule : Dissemination of Training Module in Forestry Auditing The 6th SC Meeting of INTOSAI KSC 14-15October, 2014 - Cairo, Egypt

  23. The survey will use almost the same format as the 7thsurvey in 2012/2013 • Proposed additional questions related to: • Disaster Management/Disaster-related Aid Audit; • Fraud and Corruption in the Environmental Management The 8thSurvey of Environmental Audit The 6th SC Meeting of INTOSAI KSC 14-15October, 2014 - Cairo, Egypt

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

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

  26. Annual Audit Collection • The Secretariat will conduct 3 annual audit collections (2014, 2015, and 2016) The 6th SC Meeting of INTOSAI KSC 14-15October, 2014 - Cairo, Egypt

  27. Cooperation between INTOSAI WGEA and International Organizations • 1st Asia and PacificInternational 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 AssemblyMeetingINTOSAI WGEA invitinginternational organization such as UNEP, UNFCCC, European Environment Agency (EEA), and CCAF as Keynote Speakers The 6th SC Meeting of INTOSAI KSC 14-15October, 2014 - Cairo, Egypt

  28. 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 Indiain November 2014 • 2nd International Training Program on Foresty Audit at BPK Training Centrein September 2015 The 6th SC Meeting of INTOSAI KSC 14-15October, 2014 - Cairo, Egypt

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

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