The Pacific Regional Report of the Cooperative Audit of Preparedness for Implementation of Sustainable Development Goals

Report ID: 338

In 2016, 73 SAIs and one sub-national audit office from six INTOSAI regions compromised to participate in an ISSAI-based cooperative performance audit of preparedness for implementation of the (SDGs). The purpose of the cooperative performance audit was to highlight the ongoing relevance of SAIs, by their contribution through high-quality performance audits of country preparedness to implement the SDGs.

In PASAI, 13 SAIs participated in the cooperative audit – Cook Islands, Fiji, Federated States of Micronesia (FSM) National, FSM Pohnpei, FSM Kosrae, FSM Yap,Kiribati, Palau, PNG, Samoa, Solomon Islands, Tonga, and Tuvalu. This audit was led by the FSM National Public Auditor’s office in combination with the state SAIs of Kosrae, Pohnpei, and Yap. Because the Public Auditor’s office in the State of Chuuk was in transition, the national office also assessed preparedness in the State of Chuuk. As a result, there was one consolidated audit report that reported on the administrative preparedness to implement the SDGs at the national level plus at the state and local levels.

The cooperative audit was based on a Whole of Government approach. This implies that any audit of the implementation of an individual SDG goal or target will also need to look at its interconnections with other goals and targets.

The SAIs followed the Guidance on Auditing Preparedness developed by UN, the INTOSAI Knowledge Sharing Committee and IDI and during the audit covered the following key audit objectives:

• To what extent has the government adapted the 2030 Agenda into its national context?
• Has the government identified and secured resources and capacities (means of implementation) needed to implement the 2030 Agenda?
• Has the Government established a mechanism to monitor, follow-up, review and report on the progress towards the implementation of the SDGs?

This audit was supported by PASAI by joining with IDI to facilitate the planning and reporting meetings and provided dedicated on-site support to audit teams where required. The report contains lessons learnt from the audit.

Source: https://www.pasai.org/cooperative-performance-audit-reports

Síntesis Ejecutiva - Auditoría Coordinada Evaluación de Fondo para la convergencia estructural del Mercosur

Report ID: 355

El Fondo para la Convergencia Estructural del Mercosur (Focem) se creó mediante la Decisión 45/2004 del Consejo del Mercado Común (CMC) con la finalidad de profundizar el proceso de integración regional en el Cono Sur. Está destinado a financiar proyectos que se encuadren dentro de los cuatro objetivos dispuestos en el artículo 1º de la Decisión CMC 18/2005.

En noviembre de 2008, la Organización de las Entidades de Fiscalización Superiores de los Países del Mercosur y Asociados (EFSUR) aprobó un Plan de Acción para el período de 2009 a 2011 que estableció como objetivo, entre otros, la armonización de métodos y procedimientos de control para la realización de auditorías coordinadas, identificando el Fondo para la Convergencia Estructural del Mercosur (Focem) como objeto prioritario para su actuación fiscalizadora.  

En una primera etapa, las EFS de Argentina, de Brasil y de Paraguay efectuaron, en 2009, un diagnóstico preliminar de la gestión y de los mecanismos de control del Focem. Los riesgos identificados durante ese relevamiento – en especial la ausencia de auditorías internas o externas de los proyectos financiados por el Fondo – pusieron en evidencia la importancia de la realización, en 2010, de una auditoría coordinada. 

La auditoría coordinada se diseñó para identificar lagunas de fiscalización, necesidades de control de las transferencias de los Estados miembros y fragilidades en el gerenciamiento de los proyectos.

Dichas cuestiones de auditoría permitieron una evaluación amplia de la situación del Focem. Las EFS de Argentina y de Brasil abordaron todas las cuestiones de auditoría, siendo que las últimas cuatro se refirieron al Programa de Acción Mercosur Libre de Fiebre Aftosa (PAMA), un proyecto pluriestatal. Por otro lado, la EFS de Paraguay priorizó las últimas cuatro cuestiones, realizando un examen documental de los proyectos en ejecución en Paraguay en 2010 e inspecciones in situ de un proyecto seleccionado por muestreo, la Rehabilitación y mejoramiento de carreteras de acceso y circunvalación del Gran Asunción. Los trabajos de campo se realizaron entre marzo y agosto de 2010.

Fuente: http://docplayer.es/14329489-Sintesis-ejecutiva-auditoria-coordinada-evaluacion-del-fondo-para-la-convergencia-estructural-del-mercosur-focem.html

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

Emissions trading to limit climate change: Does it work?

Report ID: 417

The Supreme Audit Institutions play an important accountability role by reporting to parliaments on the efficient, effective and cost-effective implementation of, amongst other things, environmental and energy policies. Climate change is considered by both United Nations (UN) and EU as one of the biggest environmental, economic and social challenges, and needs to be addressed in a coordinated effort at an international level. Emissions trading is a key policy instrument in meeting national and the Kyoto Protocol emissions targets in a cost-effective way. The implementation of the EU Emissions Trading System (EU ETS) and the project-based mechanisms under the Kyoto Protocol (the Clean Development Mechanism (CDM) and Joint Implementation (JI)) have been a huge administrative undertaking and entail new tasks and roles for governments and companies. There are potential risks related to the implementation of these systems as well as to their effectiveness. The aim of the cooperative audit has been to assess the trustworthiness, reliability and effectiveness of the EU ETS and project-based mechanisms under the Kyoto Protocol. This report draws on findings gained from individual audit reports from seven countries in the years 2008–2012.

Main characteristics, findings, messages of the coordinated audit of the Graduates’ Career Tracking Systems

Report ID: 418

As part of the Network on Europe 2020 Strategy Audit, as one of the Network’s subprojects, the State Audit Office of Hungary (as coordinator), the Bulgarian National Audit Office and the Romanian Court of Accounts decided to carry out a coordinated audit to allow for better use of shared knowledge for competitiveness – revealing the good practices of graduate career tracking systems. The subject of the audit is closely linked to the main objectives of the Europe 2020 Strategy.

https://www.curteadeconturi.ro/uploads/c416f257/c6af294c/44d31a03/cbbadeae/16e488b1/b669b0c5/546eaf88/6379166d/Joint_study_BG_HU_RO_final_signatures_cover_0608.pdf