Pacific Regional Report of Access to Safe Drinking Water Report of the Cooperative Perform Audit: Access to Safe Drinking Water
Report ID: 236

This report provides a regional overview of the process and outcomes of the Cooperative Performance Audit in the Pacific region on access to safe drinking water. The report records the achievements against Pacific Regional Audit Initiative (PRAI) objectives, including building performance auditing capacity within PASAI (see Appendix A), and the lessons learned from the second cooperative audit. In addition the high level findings, about access to safe drinking water in the Pacific island countries/states that were the focus of the audit, are presented.

Ten PASAI member audit offices took part in the audit: Cook Islands, the states of Kosrae and Yap of the Federated States of Micronesia (FSM), Fiji, Kiribati, Palau, PICT 1, Samoa, PICT 2 and Tuvalu. Of the SAIs participating in the second cooperative audit, seven had participated in the first cooperative audit and three were new to the cooperative performance audit approach, the states of Kosrae and Yap of FSM and Kiribati.

The audit reports of the following SAIs are now in the public domain: Cook Islands, Fiji, the states of Kosrae and Yap of FSM, Kiribati, Palau, Samoa, and Tuvalu. Two additional SAIs participated in the cooperative audit. However, their reports have not yet been released and because of confidentiality issues the individual country reports cannot be identified in this regional report. As a result, when cross-country comparisons are made in this report, these Pacific island countries will be referred to as PICT 1 and PICT 2.

Key Findings

The main findings from each of the three lines of enquiry are noted below.

  • The overall finding on the first line of enquiry is that most of the ten PICTs have legal and policy frameworks in place but not a single, overarching framework.
  • The overall finding on the second line of enquiry is that legal and policy frameworks have not been effectively implemented in most of the ten audited countries/states.
  • The overall finding on the third line of enquiry is that there are weaknesses in monitoring systems and performance management frameworks.

Report ID: 256

Due to the serious environmental situation and high vulnerability of countries in the region,  the SAIs of Argentina, Brazil, Colombia, Costa Rica, Paraguay and Peru, members of the OLACEFS Technical Commission on ENVIRONMENT (COMTEMA) agreed in 2009 to perform a coordinated audit on climate change.

The audit had as general bbjective to assess the performance of governmental bodies responsible for implementing the United Nations Framework Convention on Climate Change in the countries of the region.

The specific objectives of the coordinated audit were:

- Examine the compliance with the commitments established in the United Nations Framework  Convention on Climate Change regarding the implementation of governmental policies, plans, programs and actions.

- Determine whether governments have developed appropriate mitigation strategies and plans for complying with the commitments of the Convention and evaluate the progress attained.

- Determine whether governments have developed adaptation strategies and plans related to vulnerability assessment to the impacts of climate change and whether policy instruments have been implemented in response to risks identified.

The audit took place between 2009 and 2011. It followed the guidelines for cooperative audits of the Working Group on Environmental Auditing of the International Organization of Supreme Audit Institutions (WGEA-INTOSAI). Hence, there were individual audit teams and individual reports in each SAI, but a common research framework. Main sources of audit criteria come from articles 4 and 12 of UNFCCC and article 12 of Kyoto Protocol.

The findings of the coordinated audit indicate progress in the implementation of UNFCCC commitments and point out aspects to improve, especially in relation to the efforts and measures towards the reduction of vulnerability in natural and anthropogenic systems facing current and potential effects of climate change.

Joint report on the results of the coordinated parallel audit on protection of the Black Sea against pollution
Report ID: 268

The initiative of conducting the Coordinated Parallel Audit on Protection of the Black Sea against Pollution was introduced by the Accounting Chamber of Ukraine during the XII INTOSAI Working Group on Environmental Auditing meeting, that was held on January 25-29, 2009 in Doha, State of Qatar.

In May 2010, the SAIs of  Republic of Turkey, Republic of Bulgaria, Romania, Ukraine, Russian Federation and Georgia decided to carry out a coordinated audit of Protection of the Black Sea against Pollution.

The audit objective was to assess the implementation of commitments resulting from international agreements and collaborative projects on prevention of disasters and catastrophes and pollution of the Black Sea marine environment as well as to monitor and assess the efficiency while utilizing the public funds allocated to this end.

According to the report the cooperation was based on the rules contained in the official publication by the INTOSAI WGEA titled “Cooperation between SAIs, Tips & Examples for Cooperative Audits”, approved in 2007 at the INTOSAI WGEA Meeting.



Report ID: 332

En la VII Reunión de la COMTEMA  de la OLACEFS (Buenos Aires, abril de 2009), se propuso considerar el tema del Cambio Climático como eje central de las acciones de la Comisión, atendiendo a la preocupante situación ambiental y a la alta vulnerabilidad de los países de la región. Como resultado, se acordó realizar una auditoría en cooperación sobre Cambio climático. La auditoría en cooperación fue coordinada por la EFS de Brasil y contó con la participación de las EFS de: Argentina, Brasil, Colombia, Costa Rica, El Salvador, Honduras, Panamá, Paraguay y Perú.

El objetivo general de la auditoría fue evaluar la gestión desarrollada por los organismos y entidades gubernamentales de los países de la región responsables de la implementación de la Convención Marco de las Naciones Unidas sobre el Cambio Climático. Como objetivos específicos se abordaron:

- Evaluar el cumplimiento de los compromisos asumidos en la implementación de políticas, planes, programas y acciones gubernamentales con relación a la Convención Marco de las Naciones Unidas sobre el Cambio Climático.

- Determinar si los gobiernos desarrollaron estrategias y planes de mitigación apropiados para cumplir con los compromisos adquiridos en la Convención y su grado de avance.

- Determinar si los gobiernos desarrollaron estrategias y planes de adaptación relacionados con la evaluación de la vulnerabilidad a los impactos del CC, y si los puso en práctica en respuesta a los riesgos evaluados.

La auditoría se desarrolló de conformidad con los lineamientos del Grupo de Trabajo sobre Auditoría Ambiental de la Organización Internacional de Entidades Fiscalizadoras Superiores (WGEA-INTOSAI) sobre el desarrollo de auditorías en cooperación. Así, los equipos de auditoría de cada EFS participante elaboraron reportes nacionales conforme a su normativa, a partir de líneas de investigación comunes, las cuales se detallan en el Anexo 1 del informe.

La auditoría reveló las restricciones y dificultades en el cumplimiento de los objetivos y metas establecidos en las políticas públicas, así como los riesgos asociados, en las diversas entidades gubernamentales responsables de la gestión del Cambio Climático.