Financial means expended on air quality protection

Report ID: 28

The audits performed by the participating SAIs confirmed that commitments relating to international conventions on air and ozone layer protection were in principle fulfilled, Only Directive 96/62/EC of the Council on ambient air quality assessment and management and related regulations, were not being complied with. IN the territory of the Czech Republic, Slovakia and Slovenia the monitoring detected exceeding of thresholds of certain pollutants, specifically PM10 particles. 

Slovakia and the Czech Republic are meeting the Kyoto targets. Both countries committed to reduce GHG emissions by 8% compared to the year 1990 in the period 2008-2012, which is achieved continuously and there are conditions created for the future achievement.

Slovenia committed to reduce GHG emissions by 8% compared to the year 1986 in the period 2008-2012. Difficulties were detected in the creation of comprehensive policies on climate change on Slovenia. The GHG emission mitigation principles were not incorporated into other key sectorial policies (e.g. agriculture, transport and energy) SAI Slovenia recommended establishing a responsible body on the governmental level to insure forming comprehensive policy on climate change and to carry out sectorial measures continuously. 

Austria is obligated to reduce GHG emissions by 13% compared to the year 1990. Following the current findings, the development of emissions in the housing, industry and traffic sectors made achieving the Kyoto target unlikely. SAI Austria recommended taking additional measures  to meet the targets of the period 2008-2012, as well as commitments for the period after 2012. The first period of the national emission system showed no significant benefit for the environment but enabled the participants of the system to start well prepared into the second period. 

The audit findings were approved in individual national audit reports. The reports together with the proposal on measures to be taken were submitted to the respective SAIs involved and to the legislative bodies of the participating countries.

State funds management and performance of international obligations in hazardous wastes treatment (Basel Convention)

Report ID: 29

The Czech Republic and the Slovak Republic share a part of the state border. Both countries experience similar issues related to trans-boundary movements of hazardous wastes and their disposal, at present mainly illegal import of wastes from neighboring countries. The Supreme Audit Office, Czech Republic (SAO, CR) and the Supreme Audit Office of the Slovak Republic (SAO SR) agreed to carry out coordinated audits in order to learn about the performance of international obligations in the management of hazardous wastes, operation and scope of exchange of information among the signatories to the Basel Convention, a system of financing of measures aimed at improving the environment, and the level of international cooperation. The audits were performed in accordance with intentions of the work plan of the EUROSAI Working Group on Environmental Auditing for 2002-2005.

The joint Conclusions and Recommendations of the audit were:

• After customs controls were abolished at border crossings due to the accession to the EU, illegal import of wastes from neighboring countries increased both in the SR and CR. In this context, intra-state controls of trans-boundary transport of wastes became crucially important. However, this situation was not sufficiently reflected in valid legislation in a flexible manner.
• Pertinent state administration bodies (Slovak Environmental Inspectorate, Czech Environmental Inspectorate and customs bodies) lack sufficient powers to effectively prevent illegal transport of wastes.
• With regard to the existing low effectiveness of fines, which are in practice imposed at the lowest level of the penalty range, there is a need to increase not only the upper limit, but also the lowest limit of fines.
• Measures taken in waste management resulted neither in a decrease in the generation of hazardous wastes nor in an increase of their recovery and hence the amount of hazardous waste disposed of has not been reduced.
• Vague legal regulations on waste management, which allow ambiguous interpretation, their frequent amendments, complexity and belatedness result in their low effectiveness.

State Funds Spent on the Enhancement of Purity of Water in the Oder Watershed

Report ID: 30

On October 23, 2001 in Seoul, representatives of the Supreme Chamber of Control of the Republic of Poland, the Supreme Audit Office of the Slovak Republic and the Supreme Audit Office of the Czech Republic (the participating parties) signed a joint standpoint on cooperation in the sphere of carrying out parallel audits of implementation of tasks related to protection of water against pollution in the Baltic Sea Area.

The parties carried out a jointly prepared audit related to the activities organized by state authorities of each of the parties and affecting the quality of water flowing into the Baltic Sea. A summary 'was drown up of financial means of the individual countries, employed to improve water management in the relevant areas.  The results of monitoring water quality were evaluated.

The SAI of Poland, in accord with its competence required that the state authorities implement recommendations connected to audit findings. It also evaluated the fulfilling of tasks following from the previous audit. The audit emphasized activities carried out on trans-boundary waters in the Oder watershed since 1997.

The SAI of the Slovak Republic audited implementation of measures connected to protection of water against pollution in the Dunajec and Poprad Rivers, which waters drain into the Baltic Sea through the other watercourses. Audits were carried out of purposeful and economically effective use of the means of the state budget and stole funds for investments, monitoring and other activities in the period since 1998. No serious inadequacies were found in these areas.

The SAI of the Czech Republic carried out audits of measures implemented since 1996 in the entire watershed of Oder in the territory of the Czech Republic and evaluated the results of monitoring in selected monitoring points in this territory. It summarized the means employed and audited selected recipients of state funds to ascertain whether they complied with the conditions under which this assistance was allocated. Trends in important water pollutants were evaluated and the ecological benefits of subsidies from the State Environmental Fund CR in the Oder watershed were evaluated.

AII the audit authorities were concerned with compliance with international agreements in the given area and stated that these agreements had been fulfilled. The Supreme Chamber of Control of the Republic of Poland pointed out difficulties occurring Since 1998 in connection with absence of the representative of the Government of the Republic of Poland in the frame work of the agreement between the Government of the People's Republic of Poland and the Government of the Czechoslovak Republic on water management on trans-boundary waters on March 21, 1958.

In relation to water quality, it was stated that this has improved over the lost approx. 5 years. This improvement is the result, amongst other things, of substantial l investments and other measures implemented in the individual countries.

Source: https://www.nku.cz/assets/publications-documents/other-publications/state-funds-spent-on-the-enhancement-of-purity-of-water-in-oder-watershed.pdf

Joint final report on findings concerning the implementation of provisions of the convention on the protection of the marine environment of the Baltic Sea area (the Helsinki Convention) 2001

Report ID: 42

In  2000, the SAIs of  Denmark, Estonia, Finland, Latvia, Lithuania, Poland, the Russian Federation and Sweden decided to carry out a parallel audit to assess the implementation of the provisions of the Helsinki Convention of 1992, previously encompassed by the 1974 Convention, related to the protection of the Baltic Sea against land-originating pollution.

The participating SAIs prepared a common Audit Programme signed in Stockholm in May 2000.

The audits were undertaken on the initiative of the Supreme Chamber of Control of the Republic of Poland, with consideration of the INTOSAI and EUROSAI guidelines on initiating and conducting international and regional audits of the implementation of tasks arising from provisions of international agreements related to environment protection.

In particular the SAIs examined:

• Whether national legislation takes into account the provisions of the Helsinki Convention related to the protection of the Baltic Sea against pollution,
• Whether control procedures and measures are in place in this respect,
• The use of public funds for the implementation of tasks related to the protection of the Baltic Sea waters,
• Audit of the non-point sources of pollution, mainly from agriculture,
• Audit of land-based point pollution sources, regarding mainly urban zones and municipal wastewater treatment plants.

The audits scope covered the period between 1996 and 1999. The audit was carried out during the second half of 2000 and the first quarter of 2001. The audit findings were presented in the second quarter of 2001 in the form of national reports. Summaries of these reports served as a basis for preparation of this Joint Final Report.

Joint final report on the second audit of implementation of provisions of the convention on the protection of the marine environment of the Baltic Sea area (the Helsinki Convention): Pollution from ships in the Baltic Sea 2005

Report ID: 43

In 2004 the Supreme Audit Institutions in Denmark, Estonia, Finland, Germany, Latvia, Lithuania, Poland and
Russia conducted an audit on preparedness to combat pollution from ships in the Baltic Sea. The audit was performed as a performance and compliance audit of the implementation of the articles concerning pollution from ships in the Convention on the Protection of the Marine Environment of the Baltic Sea Area (the Helsinki Convention), including relevant annexes and recommendations. The relevant articles in the Helsinki Convention are:

• Article 8 – Prevention of pollution from ships (including annex IV and the HELCOM Copenhagen Declaration)
• Article 13 – Notification and consultation on pollution incidents
• Article 14 – Cooperation in combating marine pollution (including annex VII)
• Article 16 – Reporting and exchange of information.

The objectives of the audit were to assess whether the national authorities in the respective countries comply with the provisions of these articles, including relevant annexes and recommendations.