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.

Joint Report on the Results of the Parallel Audit of Implementation of the Agreement on Transboundary Water Issues Signed by the Government of the Slovak Republic and the Government of Ukraine

Report ID: 272

The SAIs of the Slovak Republic and Ukraine carried out the Parallel Audit of Implementation of the Agreement on Transboundary Water Issues signed by the Government of the Slovak Republic and the
Government of Ukraine.

The purpose of the audit was to verify and assess:

- implementation of the Agreement on Transboundary Water Issues signed by the Governments of the Slovak Republic and Ukraine;
- adherence to the Convention on the Protection and Use of Transboundary Watercourses and International Lakes.

The Joint Report includes the summary of the findings made on the Slovak and Ukrainian sides, as well as joint conclusions and recommendations concerning the issues of the water management development in the area of Slovak-Ukrainian transboundary waters.

Source: https://rp.gov.ua/upload-files/IntCooperation/IntAudits/31-12-2007%2009-00-00/Zvit_water.pdf

Joint report on auditing the implementation of flood protection measures on transboundary waters of Ukraine and Republic of Poland

Report ID: 289

In accordance with the Joint Action Plan between the Supreme Audit Institutions of Ukraine and Poland for the years 2004-2005 and the implementation of the Working Plan of the EUROSAI Environmental Audit Working Group for the year 2005, the above-mentioned SAIs carried out an audit in parallel with the implementation of flood control measures in the border waters of Ukraine and the Republic of Poland, countries between which there are international agreements for cooperation in the field of border water management.

The objective of the audit was to assess the implementation of protection measures in the Carpathian region by public authorities and local governments; as well as at the level of intra-state cooperation on transboundary waters. Based on the results of the audit of both SAIs, the joint report was prepared.

Source: https://rp.gov.ua/IntCooperation/IntAudits/?id=813

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

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