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.

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

Summary of the parallel audit conducted by the Office of the Auditor General of Norway and the Accounts Chamber of the Russian Federation

Report ID: 284

Unregistered fishing and the illegal harvesting of fish in the Barents Sea and the Norwegian Sea, and the challenges these have set for the fishing authorities’ control work, have been central topics in the discussions of the Joint Norwegian-Russian Fisheries Commission in recent years.

The Office of the Auditor General (OAG) and the Accounts Chamber of the Russian Federation conducted a parallel audit of the management of fish resources in the Barents Sea and the Norwegian Sea from 2006 to 2007. The investigation was formally launched after an agreement of intent between the OAG and the Accounts Chamber of the Russian Federation was signed in January 2006.

The objective of the investigation has been to assess goal achievement and the efficiency and effectiveness of national follow-up and implementation of bilateral agreements between Russia and Norway and decisions taken by the Joint Norwegian-Russian Fisheries

The audit was performed in parallel in the sense that common general audit questions and audit criteria were defined and the same outline used for the reports. The two audit reports were written separately and on the basis of independent information. A major element in the parallel audit has been reciprocal learning, and emphasis has therefore been placed on detailed descriptions of the organisation and working methods of Norwegian fisheries management.

In the period January – April 2006, common goals, audit questions and general audit criteria were drawn up by means of a written dialogue between the parties. At the meeting in Moscow in May 2006, the parties arrived at common audit questions, and an agreement was signed in June 2006. The working parties met again in September in Norway to go through methodological approach and preliminary findings and to implement joint audit procedures.

In October 2006, the parties reached agreement on a common outline for the two reports. This chapter briefly presents the methods and analytical concepts that have been used to study the various audit questions (topics). The analysis rests largely on three types of source: official documents, statistical material and records of qualitative interviews. The contents of all interview records have been verified by the informants.

A joint memorandum was signed by the Auditors General of the two countries on 18 June 2007.

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.

Multilateral Audit on the Arctic States’ national authorities’ work with the Arctic Council

Report ID: 262

The SAIs of  Denmark, Norway, the Russian Federation, Sweden, and the United States of America collaborated on a multilateral audit of national participation in the Arctic Council - an intergovernmental forum to promote cooperation on Arctic issues.

The multilateral audit, coordinated by SAI Norway and SAI Russia, was carried out in accordance with a strategic plan signed by the participating SAIs in October 2012 and was aimed to inform Arctic governance and enhance the usefulness of the Council in understanding and managing Arctic issues.

In addition to the national reports, the SAIs issued a memorandum  highlighting the results of a cooperative audit. The audits conducted by the five SAIs where they are similar in scope, and does not necessarily represent the views or conclusions of each SAI.

Key findings include the following:

• Changes in the Arctic have elevated the importance of international cooperation in the Arctic
• The Arctic Council has contributed to enhanced cooperation, governance and Scientific knowledge
• The Council faces key challenges related to its organizational structure, establishing priorities, funding its work, and ensuring the effective implementation of voluntary recommendations adopted by member states
• Indigenous groups make important contributions to the council, but face Challenges participating

Source: https://oaarchive.arctic-council.org/handle/11374/1527