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 - https://www.eurosai.org/en/databases/audits/Joint-Report-on-the-Results-of-the-International-Coordinated-Audit-on-the-Prevention-and-Consequences-Elimination-of-Floods/

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 -  https://www.eurosai.org/en/databases/audits/Joint-Report-on-the-Results-of-the-International-Audit-on-Waste-Management-and-Utilization/

Resumo Executivo - Auditoria Coordenada das Áreas Protegidas (1ª edição)

Report ID: 372

As Áreas Protegidas (AP) são criadas considerando as características naturais relevantes dos territórios, com fronteiras geográficas definidas, e como uma resposta à necessidade de conservação da biodiversidade. Estas áreas são reconhecidas pela Convenção das Nações Unidas sobre Diversidade Biológica (CDB) como uma estratégia global para a conservação da biodiversidade. Neste sentido, o compromisso internacional estabelece objectivos para a protecção de áreas terrestres e marinhas que devem ser alcançados através da implementação de sistemas de áreas protegidas ecologicamente representativos e geridos de forma eficaz.

Neste contexto, no âmbito das actividades da Comissão Técnica Especial sobre Ambiente (COMTEMA) da Organização das Instituições Supremas de Auditoria da América Latina e Caraíbas (OLACEFS), as Instituições Supremas de Auditoria (ISC) da Argentina, Bolívia, Brasil (ISC Coordenadora), Colômbia, Costa Rica, Equador, El Salvador, Honduras, México, Paraguai (ISC Coordenadora), Peru e Venezuela realizaram uma auditoria coordenada. Esta auditoria foi apoiada pela Cooperação Alemã GIZ.

A auditoria avaliou se as áreas protegidas terrestres na América Latina possuem as condições institucionais, regulamentares e operacionais necessárias para alcançar os objectivos para os quais foram criadas. Como parte desta auditoria, foi possível avaliar 1120 áreas protegidas de uma forma padronizada, o que permitiu a elaboração de um diagnóstico sem precedentes da política pública de conservação da biodiversidade na região.

Para analisar a governação de áreas protegidas, o TCU criou o INDIMAPA, um método para avaliar a implementação e gestão de áreas protegidas. Esta ferramenta geo-referenciada utiliza indicadores e índices que são visualizados em mapas, para além de permitir a classificação das áreas protegidas em três gamas: vermelho, amarelo e verde, correspondentes respectivamente ao baixo, médio e alto nível de implementação da gestão. Desta forma, a partir da auditoria coordenada, a sociedade e as Instituições de Controlo poderão acompanhar a evolução na gestão do património público ambiental representado pelas áreas protegidas.

Fonte: https://portal.tcu.gov.br/biblioteca-digital/auditoria-coordenada-nas-areas-protegidas-da-america-latina.htm

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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.

Source: https://portal.tcu.gov.br/biblioteca-digital/auditoria-coordenada-em-unidades-de-conservacao-da-amazonia.htm

Áreas protegidas del bioma amazónico - Resumen ejecutivo de la Auditoría coordinada

Report ID: 376

Las áreas protegidas (APs) forman parte de una estrategia mundial de conservación de la biodiversidad. Dentro de las APs existen manantiales de agua, depósitos minerales, troncos de madera, látex, frutos secos y otros recursos naturales con valor económico, social y ambiental. Los PAS son espacios protegidos por características naturales relevantes, siendo instituidos por la autoridad pública considerando que son parte importante del patrimonio ambiental.

Entre 2012 y 2013, el Tribunal Federal de Cuentas de la Unión de Brasil (TCU) y los nueve Tribunales de Cuentas estatales de la Amazonia brasileña (Acre, Amazonas, Amapa, Maranhão, Mato Grosso, Pará, Rondonia, Roraima y Tocatins) realizaron una auditoría coordinada para evaluar todas las áreas protegidas federales y estatales del bioma amazónico. La auditoría permitió a los órganos de control trabajar de forma integrada para obtener una evaluación sistémica de las 247 áreas protegidas de ese bioma, siendo 107 de ámbito federal y 140 de ámbito estatal.

Debido a la relevancia de la región amazónica, la auditoría evaluó hasta qué punto las condiciones normativas, institucionales y operativas son suficientes para que las APs alcancen sus objetivos. Para evaluar los APs en la Amazonia brasileña, el TCU creó el Índice de Implementación y Gestión de Áreas Protegidas (Indimapa), un instrumento para evaluar, comunicar y monitorear las APs, a través de mapas geo referenciados. El instrumento clasifica las APs en tres niveles: rojo, amarillo y verde, utilizando 14 indicadores. A partir de este análisis, la auditoría verificó que sólo el 4% de las APs federales y estatales de la Amazonia brasileña se consideran con un alto grado de implementación y gestión, el nivel necesario para el cumplimiento de sus objetivos.

Finalmente, se observó que la creación y el mantenimiento de las APs ofrece importantes beneficios como la contribución al control de la deforestación y la reducción de las emisiones de carbono. Sin embargo, estas áreas tienen objetivos que van más allá de la conservación. Otras actividades también forman parte de sus objetivos como: la visitas, el turismo, la investigación, la tala sostenible, etc. Estas actividades dependen de la eficacia de la gestión con que se desarrollen, lo que requiere acciones que van más allá de la creación de APs. 

Fuente: https://portal.tcu.gov.br/biblioteca-digital/auditoria-coordenada-em-unidades-de-conservacao-da-amazonia.htm