Joint Report on the Results of the International Coordinated Audit on the Prevention and Consequences Elimination of Floods
Report ID: 356

The International Coordinated Audit on the Prevention and Consequences Elimination of Floods was carried out in the framework of the EUROSAI Working Group on the Audit of Funds Allocated to Disasters and Catastrophes. The SAIs of of Belarus, Georgia, Poland, Serbia, Turkey, Ukraine (audit coordinator) and the European Court of Auditors participated in the audit.

The purpose of the audit was the assessment of the establishment by national bodies of the response mechanisms in case of floods and the timeliness of such actions, the effectiveness of the flood risk management system and the reduction of the harmful impact of floods, the economy and legality of using the allocated budget funds for the above purpose.

Participants of the international coordinated audit unanimously state that in the process of managing natural disasters, the amount of money invested in reducing the risk of a catastrophe is the most cost-effective, as proper prevention and preparedness measures can significantly reduce the adverse impact of natural disasters.

The international coordinated audit highlighted, that in the countries of participating SAIs and at EU level (according to the findings of the European Court of Auditors):

✓ legal and organizational frameworks for flood protection planning and management have been established, however there is a need to further finalizing the programming documents, specification of the developed policies, strengthening coordination between the competent authorities, as well as strict adherence to the requirements of European and national legislation;

 ✓ a system of flood risk management based on the basin principle was introduced and regional bodies of river basin management were established, but integrated flood risk management was not provided in national and cross-border river basins;

✓ measures aimed at flood protection have not been implemented effectively, in particular due to late decision-making;

 ✓ approaches to financing flood measures are imperfect, do not provide the need for funds as most of SAIs-participants noted, and flood risk management plans sent to the European Commission do not always identify the source of funds, as ECA reported;

 ✓ there is a need to improve forecasting of future flood risk.

The study of this problem resulted in elaboration of key recommendations to the governments and responsible bodies of the countries.

Participants of the international coordinated audit share the provisions of the INTOSAI Guidance GUID 9000 “Cooperative Audits between SAIs” and identify a decisive factor in cooperative efforts to find a common solution for a specific audit topic, as their countries have similar interests in sphere of flood prevention and its consequences elimination.

Source: EUROSAI Database of Audits -

Joint Report on the Results of the International Audit on Waste Management and Utilization
Report ID: 366

The International Coordinated Audit on Waste Management and Utilization was conducted in the framework of the EUROSAI Working Group on the Audit of Funds Allocated to Disasters and Catastrophes. The purposes of the national audits – were to assess the state and efficiency of the waste management system in the countries participants of the audit.

The Supreme Audit Institutions (SAIs) of Moldova, Serbia and Ukraine participated in the audit. The SAI of Ukraine was the audit coordinator, The aim of national audits was to assess the state and effectiveness of the waste management system in countries of SAIs– participants of the international audit. The scope of the audit comprised from 2015-2018.

The results of the national audits conducted in the field of household, industrial and other hazardous waste, which can pose a serious threat to human health and the environment, as well as lead to environmental and man-made disasters, showed: for those countries, whose SAIs participated in the audit, common inconsistencies/gaps and problems within existing waste management systems

The results of the cooperative audit indicate the need to strengthen the governments’ efforts to move from the existing linear economy to a circular economy based on the maximum processing of waste generated in the territories of countries as well as the creation of an integrated waste management system in accordance with the EU “waste management hierarchy” in order to reduce the negative impact on the environment, public health and prevent the occurrence of environmental and man-made disasters.

Fuente:  EUROSAI Database of Audits -


Amazon biome protected areas - Coordinated Audit Executive summary
Report ID: 375

Protected areas (Pas) are part of a worldwide strategy for biodiversity conservation. Inside PAS there are water springs, mineral deposits, wood logs, latex, nuts and other natural resources with economic, social and environmental value. Pas are protected spaces due to relevant natural characteristics, being instituted by public authority considering that they are an important part of the environmental heritage.

Between 2012 and 2013, the Federal Court of Accounts of Brazil (TCU) and the nine state Courts of Audit in the Brazilian Amazon ( Acre, Amazonas, Amapa, Maranhão, Mato Grosso, Para, Rondonia, Roraima and Tocatins) carried out a coordinated audit to asses all the federal and state protected areas in the Amazon biome. The audit allowed the oversight bodies to work in an integrated way to obtain a systemic assessment of the 247 protected areas in that biome, 107 being federal and 140 state level.

Due to the relevance of the Amazon region, the audit assessed to what degree the normative, institutional and operational conditions are sufficient for the Pas achieve their goals.

To assess the Pas in the Brazilian Amazon, TCU created the Protected Areas Implementation and Management Index (Indimapa), an instrument to evaluate, communicate and monitor PA, through geo-referenced maps. The instrument classifies Pas in three levels: red, yellow and green, using 14 indicators.

Based on this analysis, the audit verified that only 4% of the federal and state Pas in the Brazilian Amazon are considered to have a high degree of implementation and management, the necessary level to the complete fulfillment of its objectives.

Finally, it was observed that the creation and maintenance of PA offer important benefits like the contribution to deforestation control and the reduction of carbon emissions. However, these areas have objectives that go further than conservation. Other activities are also part of their objectives like: visitation, tourism, research, sustainable logging, etc. These activities depend on management efficiency to be developed, which requires actions that go beyond the creation of Pas.


Report ID: 379

The Special Technical Commission on the Environment (COMTEMA) of the Latin American and Caribbean Organization of Superior Audit Institutions (OLACEFS) conducted the second edition of the Coordinated Audit on Protected Areas, between 2019 and 2020. (The summary of the first edition is available here:

The audit was coordinated by the Federal Court of Accounts (TCU-Brazil) and was joined by Supreme Audit Institutions (SAIs) from 17 countries: 15 from Latin America and the Caribbean and 2 from Europe: Argentina, Bolivia, Brazil, Chile, Colombia, Costa Rica, Cuba, El Salvador, Ecuador, Spain, Guatemala, Honduras, Mexico, Paraguay, Peru, Portugal and the Dominican Republic. In addition, 9 Subnational Audit Institutions – 8 Brazilian state courts of accounts in the Amazon region and one Argentine provincial court of accounts – took part in the audit.

The audit had the support of the OLACEFS Capacity Building Committee (CCC) for the training cycle, and was also supported by the German Cooperation by means of GIZ, within the framework of the Regional Project Strengthening External Control in the Environmental Area.

This second edition of the Coordinated Audit on Protected Areas (ACAP), was aimed to assess the level of implementation and management of the protected areas of countries in Latin America, the Caribbean and the Iberian Peninsula, as well as the progress of these countries towards compliance with Aichi Target 11 under the Convention on Biological Diversity (CBD) and targets of Sustainable Development Goals (SDGs) 14 and 15 of the 2030 Agenda for Sustainable Development.

The Index of Implementation and Management of Protected Areas (Indimapa) was used. It allows the assessment of protected areas in three implementation and management ranges (low, medium, and high) by means or 13 indicators, that are assessed according to a scale from 0 to 3.

Of the 17 participating countries, 11 also took part in the first edition of the coordinated audit, conducted in 2014 and 2015, which provided the baseline data for comparative analysis of progress and setbacks in the implementation and management of protected areas.



Report ID: 381

A Comissão Técnica Especial sobre o Ambiente (COMTEMA) da Organização das Instituições Superiores de Auditoria da América Latina e Caraíbas (OLACEFS) realizou a segunda edição da Auditoria Coordenada sobre Áreas Protegidas, entre 2019 e 2020. ( ver o resumo da primeira edição

A auditoria foi coordenada pelo Tribunal Federal de Contas (TCU-Brasil) e teve a participação de Instituições Superiores de Auditoria (ISC) de 17 países: 15 da América Latina e das Caraíbas e 2 da Europa: Argentina, Bolívia, Brasil, Chile, Colômbia, Costa Rica, Cuba, El Salvador, Equador, Espanha, Guatemala, Honduras, México, Paraguai, Peru, Portugal e República Dominicana. Além disso, 9 Instituições Subnacionais de Auditoria - 8 tribunais de contas estatais brasileiros na região amazónica e um tribunal de contas provincial argentino - participaram na auditoria.

A auditoria teve o apoio do Comité de Capacitação (CCC) do OLACEFS para o ciclo de formação, e foi também apoiada pela Cooperação Alemã através da GIZ, no âmbito do Projecto Regional de Reforço do Controlo Externo na Área Ambiental.

Esta segunda edição da Auditoria Coordenada sobre Áreas Protegidas (ACAP), teve como objectivo avaliar o nível de implementação e gestão das áreas protegidas dos países da América Latina, Caraíbas e Península Ibérica, bem como o progresso destes países no cumprimento do Objectivo 11 de Aichi no âmbito da Convenção sobre Diversidade Biológica (CDB) e dos Objectivos de Desenvolvimento Sustentável (ODS) 14 e 15 da Agenda para o Desenvolvimento Sustentável de 2030. 

Foi utilizado o Índice de Implementação e Gestão de Áreas Protegidas (Indimapa). Permite a avaliação de áreas protegidas em três escalas de implementação e gestão (baixa, média e alta) por meios ou 13 indicadores, que são avaliados de acordo com uma escala de 0 a 3.

Dos 17 países participantes, 11 também participaram na primeira edição da auditoria coordenada, realizada em 2014 e 2015, que forneceu os dados de base para a análise comparativa dos progressos e retrocessos na implementação e gestão das áreas protegidas.