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.

Source: https://www.nku.gov.sk/documents/10272/1542112/Final+report+Pol-Slo-Ukr-Ang+2021+v7.pdf

The report of the first edition of the audit is available at:  https://intosai-cooperativeaudits.org/catalog/report/joint-information-on-the-results-of-transboundary-movement-of-waste-between-ukraine-the-republic-of-slovakia-and-the-republic-of-poland-2004-2007-in-the-light-of-the-basel-convention

The national report issued by SAI Slovakia on this second audit is available at: https://intosai-cooperativeaudits.org/catalog/report/2019-final-report-transboundary-movement-of-waste-according-to-basel-convention

Managing interventions in case of sudden pollution in the Adriatic sea – International Parallel Audit

Report ID: 391

From November 2019 until June 2021, the Supreme Audit Institutions of Albania, Bosnia and Herzegovina, Croatia, Italy, Montenegro and Slovenia conducted an international parallel audit on managing interventions in case of sudden pollution in the Adriatic Sea.

As a result, the SAIs signed a Joint statement addressing the urgency to adopt measures aimed at strengthening prevention and management response systems in the case of marine pollution. The environmental risk requires cross-border cooperation for emergency management to be implemented through the adoption of a common emergency response plan for all the States bordering the Adriatic Sea and the organisation of joint exercise programs.

The document is a compendium of short summaries of individual audit reports published by contributing SAIs. Full audit reports and other materials of each individual SAI can be found by following the links provided after each short summary.

Source: https://www.rs-rs.si/en/public-media/news/news/meeting-of-heads-of-supreme-audit-institutions-in-trieste-to-sign-a-joint-statement/

OLACEFS Coordinated Audit on Environmental Liabilities

Report ID: 398

The management of solid and hazardous waste, such as mining waste, as a result of economic activities, is of great relevance, given the negative effects that its lack of management or inadequate management can have on the population, natural resources and ecosystems, which increases the risk of producing environmental liabilities.

Within the framework of the activities of the Technical Commission on the Environment (COMTEMA) of the Latin American and Caribbean Organisation of Supreme Audit Institutions (OLACEFS), a Coordinated Audit on Environmental Liabilities was carried out to address this issue.

The Supreme Audit Institutions (SAIs) of Brazil, Chile, Colombia, Ecuador, Honduras, Mexico, Paraguay, Peru and Dominican Republic; as well as the Audit Institutions (SAIs) of the Argentinean Provinces of Buenos Aires and Santa Fe participated in the audit. It was coordinated by the SAIs of Mexico and Peru. In addition, the audit was supported by the German Cooperation through GIZ.

During this audit, the state management for the prevention and integral management of environmental liabilities was evaluated. The audit assessed the actions carried out by the governmental entities responsible for the management (prevention/control and/or restoration) of environmental liabilities and their effect on the mitigation of the damage they cause to the environment. 

As a result of this evaluation, it was possible to analyse the results of the actions taken by 88 public institutions responsible for environmental liabilities in 9 Latin American and Caribbean countries and in 2 Argentinean provinces.

The findings of the Coordinated Audit show that the policy of attention to environmental liabilities, designed and implemented by the institutions evaluated, is not consolidated, which has led to a limited contribution to the preservation of the environment, of the actions of prevention and control of the generation of environmental liabilities and the remediation of existing ones.

Source: https://www.olacefs.com/wp-content/uploads/2019/06/03-Resumen-Ejecutivo-ACPA-11oct16-English_REVISADO_Setrad.pdf

Informe Regional de la Auditoría Coordinada sobre Pasivos Ambientales de la OLACEFS

Report ID: 399

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.

Fuente: https://olacefs.com/wp-content/uploads/2016/10/02-Informe-Regional-ACPA-11oct16.pdf

Resumen Ciudadano de la Auditoría Coordinada de Pasivos Ambientales

Report ID: 400

En el marco de la Auditoría Coordinada de Pasivos Ambientales de la COMTEMA de la OLACEFS; además de los informes ejecutivos y el informe consolidado, se elaboró un informe para los ciudadanos.

Este informe da cuenta de a quiénes se auditó, qué se auditó y porqué se realizó la auditoria con un lenguaje sencillo y de fácil comprensión

Fuente: https://olacefs.com/wp-content/uploads/2016/10/01-Resumen-Ciudadano-10oct16.pdf