Summary sheet of the Coordinated Audit of Renewable Energies

Report ID: 314

The Latin American and Caribbean Organization of Supreme Audit Institutions (OLACEFS), through the Public Works Audit Working Group (GTOP), chose the topic of renewable energies in the electricity sector to carry out a coordinated audit.

The Supreme Audit Institutions of Brazil, Chile, Colombia, Costa Rica, Cuba, Ecuador, El Salvador, Guatemala, Honduras, Mexico, Paraguay and Venezuela participated in the joint work. This made it possible to promote an exchange of information on the energy policies adopted in each country and a subsequent consolidation of the results of the audit, with the aim of contributing to the improvement of strategies aimed at expanding clean sources in the electricity matrix.

The objective of the audit was to carry out a diagnosis on public policies and investments related to the expansion of renewable energies in the electricity sector in the participating countries of the Latin American and Caribbean region, especially identifying good practices and opportunities for improvement in these policies, so as to contribute to the achievement of the commitments assumed through the Sustainable Development Goals (SDG) and the Paris Agreement.

The specific objectives addressed by the coordinated audit were:

1) To identify the current situation of the electricity matrix in each of the OLACEFS participating member countries;

2) To evaluate whether there are public policies in place to achieve national and/or international commitments for the expansion of renewable energies in the electricity sector, especially for the achievement of the Sustainable Development Goals and the Paris Agreement;

3) Analyze investments in infrastructure for the generation of sustainable electrical energy (water, wind, solar, biomass, tidal, etc.) and possible existing barriers to the insertion/expansion of this infrastructure, especially in relation to aspects related to operational challenges, regulatory issues, subsidy and promotion policies, energy security, energy prices, tariff modulation, among others.

* The executive summary is available in Portuguese and Spanish on this catalogue.

Source: https://www.olacefs.com/wp-content/uploads/2019/12/Hoja-Resumen_ING.pdf

Informe Binacional sobre la evaluación de la gestión de las autoridades ambientales de Costa Rica y Panamá en el manejo integral del Parque Internacional la Amistad.

Report ID: 350

El  Parque Internacional La Amistad (PILA) está ubicado en la Cordillera de Talamanca, una de las cadenas montañosas más alta de Centroamérica, que se extiende desde las proximidades de Cartago en Costa Rica, hasta el Monte Picacho en la Provincia de Chiriqui en Panamá. El parque es parte del puente biológico y filtro entre América del Sur y América del Norte. El PILA revista especial importancia debido a la gran variedad de su flora y fauna, así como por su potencial hidroeléctrico. Además, en sus alrededores habitan grupos étnicos importantes que fundamentan su cultura y su subsistencia en los recursos naturales y de belleza paisajística.

Debido a ello, las Contralorías Generales de la República de Costa Rica y de la República de Panamá, decidieron realizar actividades de fiscalización que contribuyan al fortalecimiento de la protección de la biodiversidad de dicha área protegida y promover el uso sostenible de sus recursos naturales.

Para dicho fin ambas EFS suscribieron un Convenio de Cooperación Técnica y Científica, en el marco de los Convenios de Cooperación establecidos con la Organización Centroamericana y del Caribe de Entidades de Fiscalización Superior (OCCEFS), de la cual ambas contralorías son miembros, así como con la Cooperación Alemana GIZ (antes GTZ), quienes apoyaron el proyecto técnica y financieramente.

El objetivo general fue evaluar la labor realizada por las autoridades ambientales de Costa Rica y Panamá en relación con el manejo integral del PILA, a efecto de verificar el cabal cumplimiento de los fines para los cuales fue creado.

Los objetivos específicos fueron:

• Evaluar la normativa internacional y la propia de cada país que regula el parque a efecto de determinar los actores y sus competencias, así como la suficiencia y el cumplimiento de dicha normativa;
• Evaluar el logro de los fines para los cuales se creó el Parque, mediante el análisis de sus objetivos y proponer las mejoras pertinentes;
• Evaluar los principales procesos administrativos relacionados con la planificación, organización, ejecución y control de las actividades desarrolladas en el PILA para su mejor gestión.

Además, se buscó fortalecer los mecanismos de integración y cooperación mutua entre las EFS participantes, así como el intercambio de información y experiencias en el marco de la OCCEFS. Se desarrolló una metodología que comprendió tres componentes: la evaluación de los resultados del parque, la evaluación de la gestión institucional y el análisis de la efectividad.

Fuentes: https://cgrfiles.cgr.go.cr/publico/jaguar/sad_docs/2003/Informe_pila.pdf

Joint Report on the Results of the International Audit on Waste Management and Utilization

Report ID: 366

The International Coordinated Audit on Waste Management and Utilization was conducted in the framework of the EUROSAI Working Group on the Audit of Funds Allocated to Disasters and Catastrophes. The purposes of the national audits – were to assess the state and efficiency of the waste management system in the countries participants of the audit.

The Supreme Audit Institutions (SAIs) of Moldova, Serbia and Ukraine participated in the audit. The SAI of Ukraine was the audit coordinator, The aim of national audits was to assess the state and effectiveness of the waste management system in countries of SAIs– participants of the international audit. The scope of the audit comprised from 2015-2018.

The results of the national audits conducted in the field of household, industrial and other hazardous waste, which can pose a serious threat to human health and the environment, as well as lead to environmental and man-made disasters, showed: for those countries, whose SAIs participated in the audit, common inconsistencies/gaps and problems within existing waste management systems

The results of the cooperative audit indicate the need to strengthen the governments’ efforts to move from the existing linear economy to a circular economy based on the maximum processing of waste generated in the territories of countries as well as the creation of an integrated waste management system in accordance with the EU “waste management hierarchy” in order to reduce the negative impact on the environment, public health and prevent the occurrence of environmental and man-made disasters.

Fuente:  EUROSAI Database of Audits -  https://www.eurosai.org/en/databases/audits/Joint-Report-on-the-Results-of-the-International-Audit-on-Waste-Management-and-Utilization/

Executive Summary Renewable Sources – Coordinated Audit

Report ID: 369

The Latin American and Caribbean Organization of Supreme Audit Institutions (OLACEFS), through the Public Works Audit Working Group (GTOP), chose the topic of renewable energies in the electricity sector to carry out a coordinated audit. Due to the importance of the expansion of renewable energy for mitigating the effects of climate change, this audit had the technical support through the Deutsche Gesellschaft für Internationale Zusammenarbeit GmbH (GIZ), within the scope of the project Strengthening External Control in the Environmental Area.

The Supreme Audit Institutions of Brazil (Coordinator), Chile, Colombia, Costa Rica, Cuba, Ecuador, El Salvador, Guatemala, Honduras, Mexico, Paraguay and Venezuela participated in the joint work. This made it possible to promote an exchange of information on the energy policies adopted in each country and a subsequent consolidation of the results of the audit, with the aim of contributing to the improvement of strategies aimed at expanding clean sources in the electricity matrix.

The purpose of the audit was to evaluate the public policies for the inclusion of renewable sources in the electricity generation mix of the participating countries, including the international commitments assumed, as well as related governmental guidelines, especially identifying good practices and opportunities for improvement in these policies, so as to contribute to the achievement of the commitments assumed through the Sustainable Development Goals (SDG) and the Paris Agreement.

The specific objectives addressed by the coordinated audit were:

1) To identify the current situation of the electricity matrix in each of the OLACEFS participating member countries;

2) To evaluate whether there are public policies in place to achieve national and/or international commitments for the expansion of renewable energies in the electricity sector, especially for the achievement of the Sustainable Development Goals and the Paris Agreement;

3) Analyze investments in infrastructure for the generation of sustainable electrical energy (water, wind, solar, biomass, tidal, etc.) and possible existing barriers to the insertion/expansion of this infrastructure, especially in relation to aspects related to operational challenges, regulatory issues, subsidy and promotion policies, energy security, energy prices, tariff modulation, among others. The report contains good practices.

* The executive summary is available in Portuguese and Spanish on this catalogue.

Source: https://portal.tcu.gov.br/data/files/FE/42/A0/E2/A500371055EB6E27E18818A8/Energias_renovaveis_ingles.pdf

Resumo Executivo - Auditoria Coordenada das Áreas Protegidas (1ª edição)

Report ID: 372

As Áreas Protegidas (AP) são criadas considerando as características naturais relevantes dos territórios, com fronteiras geográficas definidas, e como uma resposta à necessidade de conservação da biodiversidade. Estas áreas são reconhecidas pela Convenção das Nações Unidas sobre Diversidade Biológica (CDB) como uma estratégia global para a conservação da biodiversidade. Neste sentido, o compromisso internacional estabelece objectivos para a protecção de áreas terrestres e marinhas que devem ser alcançados através da implementação de sistemas de áreas protegidas ecologicamente representativos e geridos de forma eficaz.

Neste contexto, no âmbito das actividades da Comissão Técnica Especial sobre Ambiente (COMTEMA) da Organização das Instituições Supremas de Auditoria da América Latina e Caraíbas (OLACEFS), as Instituições Supremas de Auditoria (ISC) da Argentina, Bolívia, Brasil (ISC Coordenadora), Colômbia, Costa Rica, Equador, El Salvador, Honduras, México, Paraguai (ISC Coordenadora), Peru e Venezuela realizaram uma auditoria coordenada. Esta auditoria foi apoiada pela Cooperação Alemã GIZ.

A auditoria avaliou se as áreas protegidas terrestres na América Latina possuem as condições institucionais, regulamentares e operacionais necessárias para alcançar os objectivos para os quais foram criadas. Como parte desta auditoria, foi possível avaliar 1120 áreas protegidas de uma forma padronizada, o que permitiu a elaboração de um diagnóstico sem precedentes da política pública de conservação da biodiversidade na região.

Para analisar a governação de áreas protegidas, o TCU criou o INDIMAPA, um método para avaliar a implementação e gestão de áreas protegidas. Esta ferramenta geo-referenciada utiliza indicadores e índices que são visualizados em mapas, para além de permitir a classificação das áreas protegidas em três gamas: vermelho, amarelo e verde, correspondentes respectivamente ao baixo, médio e alto nível de implementação da gestão. Desta forma, a partir da auditoria coordenada, a sociedade e as Instituições de Controlo poderão acompanhar a evolução na gestão do património público ambiental representado pelas áreas protegidas.

Fonte: https://portal.tcu.gov.br/biblioteca-digital/auditoria-coordenada-nas-areas-protegidas-da-america-latina.htm

** Este relatório está também disponível em inglês e espanhol no catálogo.