National parks in Polish-Slovak border area Audit Report
Report ID: 145

In 2005, the Supreme Chamber of Control of the Republic of Poland (NIK) and the Supreme Audit Office of the Slovak Republic (NKU),  performed a parallel audit of the functioning of national parks with regard to preservation, sustainable use and restoration of natural resources.

The audit was carried in accordance with the agreement on cooperation concluded between the NIK and the NKU on 9 February 1998 on the basis of the INTOSAI auditing standards. The total area of the audited national parks located in the borderland between Poland and Slovakia was 46,340 hectares on the Polish side, and 107,355 hectares on the Slovak side.

The objective of the audit was to assess:

• the effectiveness of the tasks performed with a view to conserve natural resources in selected national parks as well as to examine whether the resources and funds of the parks had been used in an economical and efficient manner,

• the impact of the binding legal regulations on ensuring appropriate protection of ecosystems of national parks,

• the effectiveness of the activities taken by wildlife conservation bodies.

Source: https://www.nku.gov.sk/documents/10272/1542112/2007+-+National+parks.pdf

Coordinated audit of the International Biosphere Reserve Eastern Carpathians
Report ID: 258

The International East Carpathians Biosphere Reserve, similarly to other biosphere reserves, should meet the criteria and functions specified by the UNESCO and included in the Statutory Framework, and should be directed by the guidelines for actions specified by the UNESCO in the Seville Strategy and the Pamplona Recommendations.

Between 2014 and 2015, as part of the activities of the  EUROSAI WGEA, the SAIs of Poland (Audit Coordinator), Slovak Republic and Ukraine decided to perform a parallel audit  to evaluate the activities carried out on the territory of the International Biosphere Reserve of the Eastern Carpathians for their National and Landscape Parks  which form the reserve on the Slovak, Ukrainian and Polish side and ensure implementation of the objectives, for which the biosphere reserve has been established.

The inspection consisted of the following issues:

• activity of the national authorities, related to the functioning of the Reserve and the entities it incorporates, including international cooperation;

• public funds intended for the functioning of the IECBR and for the functioning of the entities it incorporates, as well as the manner in which these funds are to be used;

• implementation of the provisions included in the regulations and other official documents concerning the functioning of the Reserve and entities it incorporates.

These issues were included in the “Joint inspection areas”, and each Party incorporated them for implementation within the national inspections.

Period subject to the inspection: Years 2012–2016.

Inspections – at the same time in Poland, Slovakia and Ukraine – have been conducted in the first half of 2017.

The objectives of the International East Carpathians Biosphere Reserve are being implemented, but it is not the Reserve that implements projects in its area – the parks that form theReserve perform statutory tasks resulting from national regulations and not specified as tasks of the biosphere reserve.

Supreme audit institutions of Slovakia, Ukraine and Poland, on the basis of the results of parallel audits, state that for proper determination – and effective implementation – of the common strategy of the Reserve, common priorities and objectives, it is necessary to take action by the competent authorities of the three countries to conclude an intergovernmental agreement in on the functioning of the Reserve.

AFROSAI-e _Collaborative Audit for Integrating Environmental Risks in an Audit at Local Government
Report ID: 263

During the 2015,  AFROSAI-E Governing Board and Technical Update Meetings, the role of SAIs in addressing critical environmental challenges through their day-day audit activities was discussed. They decided to design a simplistic way to use SAIs’ existing financial and human resources to identify possible areas of improvement supported by solution-driven  planning towards environmental focus and decide to conduct an Environmental Risk Project.

The SAIs of South Africa, Nigeria, Ghana, Botswana, Sierra Leone, Rwanda and Tanzania decided to participate in the program, which comprised, among others, the development of an e-learning programme, in collaboration with the Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ), the execution of parallel audits and the development of a joint publication.

Find attached (in a merged file) the joint publication explaining the project methodology, as well as the  AUDIT REPORT ON MANAGEMENT OF SOLID WASTE IN HUYE DISTRICT – 2016 preparared by SAI Ruanda, as a result of the audit conducted in the framework of the Project.

Source: https://afrosai-e.org.za/wp-content/uploads/2019/04/Integrating-Environmental-Audit-Risks-in-Audit-at-LG-level-Brochure1_00.pdf

Joint Report of the Paralllel Audit to the implementation of the NATURA 2000 NETWORK in Europe
Report ID: 271

Natura 2000 is an EU wide network of nature protection areas established under the 1992 Habitats Directive.

As stated in the European Commission strategy to protect Europe's most important wildlife areas, the aim of the network is to assure the long-term survival of Europe's most valuable and threatened species and habitats. It comprises Special Areas of Conservation (SAC) designated by Member States under the Habitats Directive, and Special Protection Areas (SPA) designated under the 1979 Birds Directive.

From february to october 2007, the SAIs of Austria, Czech Republic, Estonia, Finland, France, Hungary, and United Kingdom participated in the audit, coordinated by the French Cour des Comptes with the technical  assistance of the European Court of Auditors.

The scope of the audit on implementation of the European Natura 2000 network was to  examine whether and how the provisions of the European Directives, and especially Article 6 of the Habitats Directive, were observed in an effective and efficient way. The audit examined three key elements, namely compliance, governance and funding.

 

 

Summary of the Parallel Audit to the Management of the state budgetary funds and state property in administration of Pieniny National Park*
Report ID: 340

The Pieniny is a short mountain range on the Polish-Slovak border, a part of the Tatras. Both on the Polish and Slovak side of the border National Parks have been established. In 1999 the Supreme Chamber of Control (NIK) and the Slovak National Audit Office (NKU) decided to carry out a parallel audit of both Parks. The audit was performed from July to October 2000 and it was focused on the three-and-a-half-year period from January 1997 to June 2000.

The objective of the audit was to study and evaluate how the respective Polish or
Slovak environmental legislation was observed in the functioning of the Park,  the managing of the state property and efficient and effective use of state budget means. The crossborder cooperation of the management of PIENAP in Červený kláštor in Slovakia and the management of Pieniny National Park in Kroscienko in Poland (PPN) was also evaluated. 

Source: https://www.eurosaiwgea.org/documents/audits/Audit%20of%20the%20Pieniny%20National%20Parks.pdf

*Written by Jan Dziadon