Auditoría Coordinada sobre Pasivos Ambientales de la OLACEFS
Report ID: 222

La gestión de los residuos sólidos y peligrosos, por ejemplo los mineros, como resultado de las actividades económicas, es de gran relevancia, dados los efectos negativos que su falta de gestión o manejo inadecuado pueden ocasionar en la población, los recursos naturales y los ecosistemas; lo que aumenta el riesgo de producir pasivos ambientales,

En el marco de las actividades de la Comisión Técnica de Medio Ambiente (COMTEMA) de la Organización Latinoamericana y del Caribe de Entidades Fiscalizadoras Superiores (OLACEFS) se  realizó una Auditoría Coordinada sobre Pasivos Ambientales para abordar la referida temática.

Esta auditoría contó con la participación de las Entidades de Fiscalización Superior (EFS) de Brasil, Chile, Colombia, Ecuador, Honduras, México, Paraguay, Perú y República Dominicana; así como de las Entidades de Fiscalización (EF) de las Provincias argentinas de Buenos Aires y Santa Fe; estando la coordinación de la misma  a cargo de las EFS de México y Perú. Además, la auditoría contó con el apoyo de la Cooperación Alemana a través de GIZ

Durante esta auditoría se evaluó la gestión estatal para la prevención y el manejo integral de los pasivos ambientales. La auditoría evaluó las acciones realizadas por las entidades gubernamentales responsables de la gestión (prevención/control y/o restauración) de los pasivos ambientales y su efecto en la en la mitigación de los daños que ocasionan en el ambiente.

Como resultado de esta evaluación, fue posible analizar los resultados de las acciones realizadas por 88 instituciones públicas responsables de los pasivos ambientales en 9 países de América Latina y el Caribe y en 2 Provincias argentinas.

Los hallazgos de la Auditoría Coordinada muestran que la política de atención de pasivos ambientales, diseñada e implementada por las instituciones evaluadas, no está consolidada, lo que ha provocado una contribución limitada a la preservación del ambiente, de las acciones de prevención y control de la generación de pasivos ambientales y la remediación de los existentes.


Pacific Regional Report of the Cooperative Performance Audit: Managing Sustainable Fisheries
Report ID: 237

This report provides a regional overview of the process and outcomes of the third Cooperative Performance Audit in the Pacific region. At the aggregate level, it reports the significant findings about managing sustainable fisheries (in particular the tuna fishery) in the nine Pacific island countries, which were the focus of the audit. The report also records the achievements against Pacific Regional Audit Initiative (PRAI) objectives, including building performance auditing capacity within PASAI.

Nine PASAI member audit offices took part in the audit: PICT 1, the Federated States of Micronesia (FSM), Fiji, PICT 2, Palau, Samoa, the Solomon Islands, Tonga and Tuvalu. Owing to confidentiality reasons, the reports of two SAIs are not identified in this regional report, as they have not yet been made public within their jurisdictions. As a result, these Pacific island states are referred to as Pacific Island Country and Territory (PICT) - PICT 1 and 2. Of the SAIs participating in the third cooperative audit, the majority had participated in either the first or the second cooperative audit. The Solomon Islands SAI was new to the cooperative performance audit approach.

Key Findings

The main findings from each of the three lines of enquiry are presented below:

  1. The overall finding for the first line of enquiry is that, while government objectives are set out in legislation, these objectives need to be reflected in sector planning arrangements.
  2. The overall finding for the second line of enquiry is that, while there have been important sub-regional developments, it is difficult to provide assurance that economic returns to the Pacific island states involved in this audit, are uniformly fair and reasonable.
  3. The overall finding for the third line of enquiry is that the accuracy of fishery data collection and analysis procedures as the basis for good decision making are less than optimal.

Report ID: 307

The performance audit on the audit of public revenues from the exploitation and production of oil and natural gas in Brazil, Colombia and Peru was carried out by the Supreme Audit Institutions of these countries. This audit was carried out in the coordinated audit modality, within the framework of the activities of the OLACEFS Capacity Building Committee, and was supported by GIZ.

Hydrocarbon production is a highly relevant economic activity for many Latin American countries because, in addition to its strategic energy importance, it generates significant impacts on public revenues, mainly through the receipt of government contributions. As a result, the correct control of these resources by the State is a sensitive issue.

The objective of the coordinated audit, under the performance approach, was to assess the regulatory, institutional and operational conditions in which the government agencies and entities responsible for controlling the measurement of oil and natural gas production and for controlling the calculation and payment of government shares from this production, identifying possible obstacles and opportunities for improvement, as well as good practices that contribute to the improvement of management. 

In addition, the audit included an analysis of the experience of the coordinated audit, based on a) the perspectives and main results of the audit for the countries; b) the perspectives and main results of the audit for the SAIs; and c) the opinion on the experience of the coordinated audit.


Report available in english and also in spanish.

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 -


Coordinated Audit on “Transboundary movements of waste in the light of the Basel Convention provisions” by the Supreme Audit Institutions of Poland, Slovak Republic and Ukraine (2nd Edition)
Report ID: 390

The European Union has incorporated the Basel Convention into the Waste Shipment Regulation. It applies automatically and uniformly in the Member States of the European Union without the need for transposition into national law. The regulation is binding to all Member States in its entirety.

In  2007, the Supreme Audit Institutions (SAIs) of Poland, Ukraine and Slovakia carried out a cooperative audit on transboundary movement of waste between their countries on compliance of international obligations in the management of hazardous waste across the borders of their states.

Taking into consideration some changes in the provision and in order to assess the state of implementation of recommendations included in the first audit, as well as assessing the scope of compliance with the provisions of the “Basel Convention on the Control of Transboundary Movements of Hazardous Wastes and their Disposal”, the SAIs of Poland, Slovakia and Ukraine agreed to re-conduct the joint international audit within the activities of the EUROSAI Working Group on the Audit of Funds Allocated to Disasters and Catastrophes.

The Coordinator of the audit was the Supreme Audit Office of the Republic of Poland. Period covered by the audit 2015 – 2019 Audits were conducted in Poland, Slovakia and Ukraine in the second half of 2019.

The audit objective was to assess the reliability and effectiveness of activities carried out by authorities responsible for transboundary movements of wastes, including within the international cooperation, in particular: y national authorities competent for auditing procedures applied in transboundary movements of wastes; y national environmental protection authorities competent for auditing entities that dispatch or receive wastes from other countries; y national authorities, in particular border authorities, customs services etc., in the scope of auditing the compliance of the notified type of wastes with the actual content of cargo transported across the border.


The report of the first edition of the audit is available at:

The national report issued by SAI Slovakia on this second audit is available at: