The aim of the audit was to assess the actions taken in the States of the Cooperating SAIs to implement the provisions of the United Nations Framework Convention on Climate Change, the Kyoto Protocol to this Convention, Directive 2003/87/EC establishing a scheme for greenhouse gas emission allowance trading within the Community and the requirements of the national legislation, in the scope of:
- the performance of observations on climate change and its effects,
- actions taken to mitigate climate change,
- forecasts and assessments of the actual anthropogenic greenhouse gas emission and absorption levels,
- reporting on the scope of the actions taken and planned to be taken in order to mitigate climate change and the achieved effects of these actions.
The audit demonstrated that in the period 2006 – 2008 in all the States of the Cooperating SAIs climate change observations were performed, covering climate variables and including analysis and interpretation of the research results. The scope and frequency of the research carried out in the individual States was different, but in all of them the basic climate variables were tested. The observation results were published in the reports of government agencies and statistical reports and they were also placed on the websites of the competent government institutions or meteorological services. All the States were involved in international cooperation in the scope of research and an exchange of observation data, e.g. through their participation in international networks and research projects, their work at the technical commissions of the World Meteorological Organisation and training courses. Climate change observations were funded with financial resources from the state budget, national, other than budget resources and international funds.
In all the States of the Cooperating SAIs, measures were taken to mitigate climate change through the limitation of their greenhouse gas emissions and the enhancement of the capacity of the sinks and reservoirs of these gases. Bodies responsible for taking measures to mitigate climate change were established. In 8 States, national and sectoral strategies, programmes or action plans necessary to stabilise and limit greenhouse gas emissions were prepared and in 2 States their preparation began. In 7 States the greenhouse gas emissions were reduced by 30% - 53% with respect to the base year (under the Kyoto Protocol: 1988, 1990, 1995 or 2000, depending on the State) and in 1 State the emissions grew by 85.3%. The per capita levels of anthropogenic greenhouse gas emissions varied between 5.1 – 16.4 Mg CO2e.
In the EU Member States, the provisions of the Emissions Trading Scheme Directive were implemented. National emission allowance allocation plans were developed, an emission allowance trading scheme was established and the required registries were kept. Among the 6 States of the Cooperating SAIs which were not EU Member States, emission allowances were traded pursuant to the Kyoto Protocol only in 1 country.
6 States of the Cooperating SAIs – Azerbaijan, Cyprus, Denmark, Israel, the former Yugoslav Republic of Macedonia and Switzerland – were involved in the implementation of Clean Development Mechanism (CDM) projects, whereas 5 of them – Denmark, Estonia, Poland, Russia and Ukraine – participated in Joint Implementation (JI) projects. The international cooperation in the field of the mitigation of climate change effects also included the implementation of educational projects, support for legislative activities and participation in the working groups of international agencies. The activities within the framework of international cooperation were funded with national resources and those from international financial institutions, such as the World Bank and UNDP.
In all the States of the Cooperating SAIs, the measures to mitigate climate change were monitored.
The required reports were prepared and submitted to the UNFCCC Secretariat and the European Commission. Certain reports were submitted with a delay.