Durchsetzung der Europäischen Abfallverbringungsverordnung

Report ID: 303

Im Rahmen der EUROSAI-Arbeitsgruppe für Umweltprüfung führten die ORKBn Bulgariens, Griechenlands, Ungarns, Irlands, Polens, der Niederlande, Norwegens und Sloweniens eine koordinierte Prüfung zur Durchsetzung der europäischen Abfallverbringungsverordnung durch. Die ORKB der Niederlande koordinierte die Zusammenstellung der Prüfungsfeststellungen. 

Ziel der koordinierten Prüfung war die Verbesserung der Durchsetzung der EWSR durch die Bereitstellung von Informationen über die Durchsetzungsstrategien und Leistungen der teilnehmenden Länder (in Bezug auf die Ergebnisse und das Erreichen des gewünschten Effekts). 

Quelle:https://english.rekenkamer.nl/publications/reports/2013/10/14/coordinated-audit-on-the-enforcement-of-the-european-waste-shipment-regulation

Übersetzt mit www.DeepL.com/Translator 

Parallel audit on environmental protection and the sustainable use of transboundary waters of the Lake Peipus

Report ID: 306

The National Audit Office of the Republic of Estonia and the Court of Audit of the Russian Federation (hereinafter parties) conducted a parallel audit on environmental protection and the sustainable use of transboundary waters of the Lake Peipus

Lake Peipus is the 4th largest lake in Europe and the largest transboundary water body in the European Union. The lake is an important source of freshwater and it is also important because of its fish stocks, recreation areas and waterways. In addition, it is the habitat of many species, including migratory birds.

The status of Lake Peipus is influenced by the everyday activities of people living on the Estonian and Russian side of the catchment area, as well as activities related to agriculture, extraction of mineral resources, forest management and other economic activities.

The main problem is the lake’s eutrophication (nutrient saturation, especially of phosphorous and nitrogenous compounds), which causes changes in the lake’s ecosystem, reduces fish stocks, decreases the quality of water and in critical cases also encourages the spread of blue-green algae that emit poison which endangers the biota as well as the health of swimmers.

The audit was started based on the cooperation agreement concluded in 2010 between the National Audit Office of Estonia and the Accounts Chamber of the Russian Federation, according to which both states shall audit the factors influencing the status of Lake Peipus in their respective states.

The objective of the audit was to assess whether the measures implemented by the state have helped to reduce the pollution load of Lake Peipus and the achievement of the good status of the lake. Attention was especially paid to the inspection of activities influencing the pollution load of Lake Peipus (point source and diffuse pollution) as well as Estonian-Russian cooperation in this area.

The audit focused on the following main issues:

1. Is the quality of water in and the status of the ecosystem of Lake Peipus being assessed?

2. Are there any measures taken to reduce pollution in and to protect Lake Peipus?

3. Is supervision carried out over the conformity to environmental requirements of the sources of pollution in Lake Peipus?

4. Is the co-operation between Estonia and Russia contributing to the preservation and improvement of the status of Lake Peipus?

A Memorandum on the results of the parallel audit was issued by both SAIs. Each party prepared a report on the results of the parallel audit separately and independently. The parties based their parallel audit on the International Organization of Supreme Audit Institutions INTOSAI and Europe Supreme Audit Institutions EUROSAI standards and auditing principles.

The Memorandum is available in Estonian and Russian.

SOURCE: https://www.riigikontroll.ee/Kontaktid/T%C3%B6%C3%B6tajad/T%C3%B6%C3%B6taja/tabid/215/Audit/2233/WorkerId/116/language/en-US/Default.aspx

COORDINATED AUDIT ABOUT THE OVERSIGHT OF THE PUBLIC REVENUES FROM THE OIL AND NATURAL GAS EXPLORATION AND PRODUCTION IN BRAZIL, COLOMBIA, AND PERU

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.

SOURCE: http://www.wgei.org/wp-content/uploads/2015/06/auditoria-coordenada-de-petroleo-e-gas_Ingles_web.pdf

Report available in english and also in spanish.

Coordinated Audit of Protected Areas (1st edition) - Executive Summary

Report ID: 311

Protected Areas (PA) are created considering the relevant natural characteristics of the territories, with defined geographical limits, and as a response to the need for biodiversity conservation. These areas are recognised by the United Nations Convention on Biological Diversity (CBD) as a global strategy for biodiversity conservation. In this sense, the international commitment establishes targets for the protection of terrestrial and marine areas that must be achieved through the implementation of ecologically representative and effectively managed systems of protected areas.

In this context, within the framework of the activities of the Special Technical Commission on the Environment(COMTEMA) of the Latin American and Caribbean Organization of Supreme Audit Institutions (OLACEFS), the Supreme Audit Institutions (SAIs) of Argentina, Bolivia, Brazil (Coordinating SAI), Colombia, Costa Rica, Ecuador, El Salvador, Honduras, Mexico, Paraguay (Coordinating SAI), Peru and Venezuela carried out a coordinated audit. This audit was supported by the German Cooperation GIZ.

The audit assessed whether Latin America's terrestrial protected areas have the institutional, regulatory and operational conditions necessary to achieve the objectives for which they were created. As part of this audit it was possible to evaluate 1120 protected areas in a standardised manner, which made it possible to produce a unique diagnosis of public policy on biodiversity conservation in the region.

To analyse the governance of protected areas, SAI Brazil created INDIMAPA, a method for the Evaluation of the Implementation and Management of Protected Areas. This georeferenced tool uses indicators and indexes which are displayed on maps, in addition to allowing the classification of protected areas into three ranges: red, yellow and green, corresponding respectively to the low, medium and high level of management implementation.

In this way, based on the coordinated audit, the society and the Control Institutions will be able to follow the evolution in the administration of the environmental public patrimony represented by the protected areas.

Source: https://www.olacefs.com/wp-content/uploads/2015/10/Executive-Summary-Auditon-Protected-Areas-of-Latin-America-web.pdf

*This report is also available in spanish in the catalogue.

2019 Final Report Transboundary movement of waste according to Basel Convention

Report ID: 328

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.

Partly based on the results of the 2008 cooperative audit performed on compliance of international obligations in the management of hazardous waste across the borders of their states, the SAIs of Poland, Slovakia and Ukraine agreed to re-conduct the joint international audit.

The purpose of the international audit was to establish the facts and assess the degree of compliance with the provisions of the Basel Convention for the cross-border movement of waste between Ukraine, Slovakia and Poland.

The audit was performed as performance with compliance elements. In addition, in defining the tasks of individual bodies in terms of the relevant legislation, it was evaluated how and to what extent the individual activities were performed. The audit therefore assessed not only the legality of procedures in transboundary movements of waste but also the efficiency of the activities performed and the overall effectiveness of the management system of waste transboundary movements.

Source: https://www.nku.gov.sk/documents/10272/1542112/Bazilejsk%C3%A1+dohoda+EN_2.pdf