Coordinated International Audit on Climate Change Key Implications for Governments and their Auditors (UNFCCC Kyoto Protocol)
Report ID: 53

Scientific research suggests that climate change has the potential to affect ecosystems, water resources, food production, human health, infrastructure, and energy systems, among other things. Scientific evidence from around the world suggests that climate change has already affected natural and human environments.
Countries around the world have identified climate change as a pressing worldwide issue by adopting the United Nations Framework Convention on Climate Change and its Kyoto Protocol. They are collectively and individually taking actions to limit greenhouse gas emissions and adapt to the current and potential impacts of climate change. Substantial sums of money have been spent to date and will be spent in future to address this issue.

Supreme audit institutions (SAIs) play a major role in auditing government accounts and operations. They have different mandates but share a common responsibility to provide legislatures and their citizens with the
information they need to hold governments accountable for prudent financial management, and to varying degrees for compliance with domestic laws and international agreements, policy implementation, and program performance. The work of SAIs is independent, non‐political, and fact‐based, with the aim of promoting effective management and good governance within government.

Safeguarding Malta's Groundwater
Report ID: 126

1. The National Audit Office (NAO) conducted the performance audit, entitled “Safeguarding Malta’s Groundwater”. This report examines whether Malta’s groundwater is being adequately protected from current challenges and climate change threats. This entailed evaluating the extent to which climate change adaptation measures to safeguard groundwater are being implemented. Findings and conclusions presented in this report are as at the end of October 2011. The focus on adaptation to climate change was taken into consideration due to a parallel audit performed in conjunction with eight other State Audit Institutions within the auspices of the European Organisation of Supreme Audit Institutions (EUROSAI) Working Group on Environmental Audit.

2. The overall status of groundwater bodies in Malta has been classified ‘at risk’ by various risk and vulnerability assessments commissioned by the Malta Resources Authority (MRA). Out of the 15 groundwater bodies, the two Mean Sea Level groundwater bodies are considered to be the most critical in status since they yield an estimated 66 per cent of the total groundwater abstracted in the country.

3. In view of the deteriorating status of Malta’s groundwater, this audit analysed the extent to which Malta is being effective in safeguarding and recharging groundwater against current and climate change threats. The scope of this audit included the various initiatives undertaken by the responsible Governmental entities to ascertain the long-term protection of groundwater. This audit’s objectives sought to determine the degree to which:

• The prevailing and climate change threats as well as their impact on groundwater have been


• The Government has developed the relevant framework to address the current status of groundwater.

• The proposed measures and recommendations to safeguard groundwater are being implemented in an effective and timely manner.

4. The NAO’s review was primarily based on four key documents namely, ‘A Proposal for a Water Policy for the Maltese Islands’ (Water Policy), the ‘National Climate Change Adaptation Strategy’ (NCCAS), ‘The Water Catchment Management Plan for the Maltese Islands’ (WCMP), and the ‘Nitrates Action Programme’ (NAP). These key documents contribute directly towards Government’s regulatory framework to safeguard groundwater.

5. Various risk and vulnerability assessments were undertaken to determine the current and climate change threats to groundwater. The threats identified were excessive over abstraction, as well as high nitrates and chlorides levels. These risks are expected to be compounded by the effects of climate change.

Activities of the Responsible Institutions of Latvia and the Russian Federation in the Fulfilment of the Obligations Arising from the Agreement of their Governments on the status of Latvian and Russian Gravesites on their territories
Report ID: 104

In April  2011  the State Audit Office and the Accounts Chamber of the Russian Federation decided to carry out a compliance parallel audit regarding the activities of the responsible institutions of the Republic of Latvia and the Russian Federation the fulfilment of the obligations arising from the Agreement of the government of the Republic of Latvia and the government of the Russian Federation on the status of Latvian gravesites on the territory of the Russian Federation and the status of Russian gravesites on the territory of the Republic of Latvia.

The objective of the audit was to determine whether the responsible authorities of  Latvia and the Russian Federation have ensured the fulfilment of the obligations arising from the Agreement of 18 December 2007 between their goverments on the status of Latvian gravesites on the territory of the Russian Federation and the status of Russian gravesites on the territory of Latvia.