The results of inspection of utilization effectiveness of state funds allocated for consequences elimination of emergencies
Report ID: 394

The tendency towards the increase of number of emergencies and events, which injure people, damage territories and yield losses to economies, has predetermined the urgency of the issue of providing anthropogenic and ecological safety for societies and territories. Underestimation of harmful factors, as well ass absence of timely compulsory measures is the reason for disastrous consequences, which could have been avoided. This means that health and lives of millions of humans depend on the way functioning of the state general system for prevention and response to disasters and catastrophes is ensured.

During the XIX INTOSAI Congress in Mexico City, the heads of the SAIs of Ukraine and Kazakhstan signed an agreement in order to continue bilateral collaboration that comprised an activity plan for 2008 – 2009. The plan stipulated that both SAIs shall conduct parallel inspections of planning, disbursement and utilization effectiveness of state budget funds, allocated for consequences elimination of emergencies, including anthropogenic disasters.

Among other, the results of inspection showed the inadequacy of communications, warning and information systems of authorized agencies in the area of prevention and consequences elimination of disasters and catastrophes, civil defense, being and important strategic objects of people protection.


Performance Audit: The effectiveness of plastic waste management in Malta
Report ID: 408

Este Informe forma parte de una iniciativa de auditoría cooperativa emprendida conjuntamente con otras 11 Entidades Fiscalizadoras Estatales (EFS) europeas bajo los auspicios del Grupo de Trabajo sobre Auditoría Ambiental de la Organización Europea de Entidades Fiscalizadoras Superiores (EUROSAI WGEA). El informe concluye que Malta se está quedando atrás en el logro de los objetivos de gestión de residuos nacionales y de la Unión Europea (UE), incluidos los relacionados con los residuos plásticos. Las prácticas inadecuadas de separación de residuos en la fuente dan como resultado que los residuos potencialmente reciclables se depositen en vertederos. El gobierno está asignando una subvención anual a WasteServ, que en 2019 ascendió a 33 millones de euros, que incluye la financiación de acuerdos de compensación entre WasteServ y los dos planes locales de recuperación de residuos de envases, que no reflejan los costos reales incurridos. Es más, Las tasas de vertedero cobradas por WasteServ a 20 € por tonelada no reflejan los costes reales, que se estiman en 74 € por tonelada. El reciente colapso del mercado de reciclables y las dificultades operativas provocadas por el incidente en la Planta de Tratamiento de Residuos de Sant' Antnin en 2017 significaron que los ingresos de WasteServ disminuyeron desproporcionadamente, impidiendo la recuperación de sus costos de tratamiento de residuos. El gobierno reconoce las preocupaciones en el área de la gestión de residuos y ha habido un fuerte compromiso político para asignar alrededor de 500 millones de euros para ampliar y mejorar las instalaciones de tratamiento de residuos de Malta. Esta inversión se complementará con una mayor adopción de los principios de la economía circular. NAO cree que los riesgos para la salud y el medio ambiente del plástico solo pueden mitigarse mediante un esfuerzo conjunto de todas las partes interesadas,

Joint Report on Management of Plastic Waste in Europe
Report ID: 415

Supreme Audit Institutions (SAIs) are important actors overseeing the national implementation of environmental policies by conducting independent audits of government activities. The European association of SAIs is called EUROSAI. One of its working groups is theEUROSAI Working Group on Environmental Auditing (EUROSAI WGEA), whose aim is to enhance the capacity of SAIs for auditing government environmental policies, to promote cooperation and to exchange knowledge and experiences on the subject among SAIs. V This joint report is a comprehensive summary of audits on plastic waste performed by12SAIs in following countries: Republic of Albania, Republic of Bulgaria, Hungary, Republic of Malta, Republic of Moldova, Republic of North Macedonia, Republic of Poland, Portuguese Republic, Romania, Republic of Serbia, Slovak Republic and Republic of Turkey7. These 12 national SAIs are members of the EUROSAI WGEA. This audit on plastic waste was coordinated by the SAI of Poland –NIK, in line with the INTOSAI Framework of Professional Pronouncements GUID 9000 Cooperative Audits between SAIs 


Report on the Parallel Audit of the Performance of the Structural Funds programmes of the EU in the areas of employment and/or environment
Report ID: 416

In this report the Working Group submitted to the Contact Committee its key findings, good practices and recommendations on the Performance of the Structural Funds Programmes of the European Union in the Areas of Employment and/or Environment depending on Country Reports prepared as results of the parallel audits conducted by the participating SAIs. The findings of the audit are related to six key areas: 1) Planning of Measures and Selection of Projects; 2) Goal oriented application procedures; 3) Award procedures; 4) Monitoring and Reporting; 5) Evaluation; 6) Participation of the Monitoring Committees in the evaluation of earlier Structural Funds measures and in the planning of new Structural Funds measures.

Emissions trading to limit climate change: Does it work?
Report ID: 417


The Supreme Audit Institutions play an important accountability role by reporting to parliaments on the efficient, effective and cost-effective implementation of, amongst other things, environmental and energy policies. Climate change is considered by both United Nations (UN) and EU as one of the biggest environmental, economic and social challenges, and needs to be addressed in a coordinated effort at an international level. Emissions trading is a key policy instrument in meeting national and the Kyoto Protocol emissions targets in a cost-effective way. The implementation of the EU Emissions Trading System (EU ETS) and the project-based mechanisms under the Kyoto Protocol (the Clean Development Mechanism (CDM) and Joint Implementation (JI)) have been a huge administrative undertaking and entail new tasks and roles for governments and companies. There are potential risks related to the implementation of these systems as well as to their effectiveness. The aim of the cooperative audit has been to assess the trustworthiness, reliability and effectiveness of the EU ETS and project-based mechanisms under the Kyoto Protocol. This report draws on findings gained from individual audit reports from seven countries in the years 2008–2012.