Audit coordonné sur l’application du règlement européen concernant les transferts de déchets

Report ID: 302

Le présent rapport rassemble les constatations effectuées lors de huit audits nationaux sur l’application du règlement européen concernant les transferts de déchets (retd)3. Ce dernier régit les transferts de déchets à l’intérieur, à l’entrée et à la sortie de l’Union européenne (UE) dans le but de protéger l’environnement à la fois dans l’ue et en dehors. Les audits concernés par le présent rapport ont été réalisés entre 2011 et 2013 par les institutions supérieures de contrôle (isc) de Bulgarie, de Grèce, de Hongrie, d’Irlande, de Norvège, des Pays-Bas, de Pologne et de Slovénie4. l’isc des Pays-Bas a assuré la compilation des constatations d’audit. Cet audit coordonné faisait suite à une décision prise en octobre 2010 par le comité de contact des présidents des isc de l’ue. Il a été effectué en étroite collaboration avec le groupe de travail sur l’audit d’environnement de l’Eurosai.

À propos de l’audit
L’objectif de cet audit coordonné est d’améliorer l’application du retd en fournissant des informations sur les stratégies de contrôle mises en place par les pays participants et sur leur performance dans ce domaine (du point de vue des résultats et de l’obtention de l’effet désiré). Pour atteindre cet objectif, les auditeurs nationaux ont cherché la réponse aux questions suivantes:

• Dans quelle mesure les autorités compétentes respectent-elles les exigences découlant du retd?
• Comment les autorités appliquent-elles le retd?
• Que sait-on de l’efficacité des mesures d’exécution?

Le présent rapport conjoint donne une vision des différences entre les pays qui ont participé à l’audit, mais ne fournit pas d’étalons (benchmarks).

Source:  https://english.rekenkamer.nl/publications/reports/2013/10/14/coordinated-audit-on-the-enforcement-of-the-european-waste-shipment-regulation

Durchsetzung der Europäischen Abfallverbringungsverordnung

Report ID: 303

Im Rahmen der EUROSAI-Arbeitsgruppe für Umweltprüfung führten die ORKBn Bulgariens, Griechenlands, Ungarns, Irlands, Polens, der Niederlande, Norwegens und Sloweniens eine koordinierte Prüfung zur Durchsetzung der europäischen Abfallverbringungsverordnung durch. Die ORKB der Niederlande koordinierte die Zusammenstellung der Prüfungsfeststellungen. 

Ziel der koordinierten Prüfung war die Verbesserung der Durchsetzung der EWSR durch die Bereitstellung von Informationen über die Durchsetzungsstrategien und Leistungen der teilnehmenden Länder (in Bezug auf die Ergebnisse und das Erreichen des gewünschten Effekts). 

Quelle:https://english.rekenkamer.nl/publications/reports/2013/10/14/coordinated-audit-on-the-enforcement-of-the-european-waste-shipment-regulation

Übersetzt mit www.DeepL.com/Translator 

COORDINATED AUDIT ABOUT THE OVERSIGHT OF THE PUBLIC REVENUES FROM THE OIL AND NATURAL GAS EXPLORATION AND PRODUCTION IN BRAZIL, COLOMBIA, AND PERU

Report ID: 307

The performance audit on the audit of public revenues from the exploitation and production of oil and natural gas in Brazil, Colombia and Peru was carried out by the Supreme Audit Institutions of these countries. This audit was carried out in the coordinated audit modality, within the framework of the activities of the OLACEFS Capacity Building Committee, and was supported by GIZ.

Hydrocarbon production is a highly relevant economic activity for many Latin American countries because, in addition to its strategic energy importance, it generates significant impacts on public revenues, mainly through the receipt of government contributions. As a result, the correct control of these resources by the State is a sensitive issue.

The objective of the coordinated audit, under the performance approach, was to assess the regulatory, institutional and operational conditions in which the government agencies and entities responsible for controlling the measurement of oil and natural gas production and for controlling the calculation and payment of government shares from this production, identifying possible obstacles and opportunities for improvement, as well as good practices that contribute to the improvement of management. 

In addition, the audit included an analysis of the experience of the coordinated audit, based on a) the perspectives and main results of the audit for the countries; b) the perspectives and main results of the audit for the SAIs; and c) the opinion on the experience of the coordinated audit.

SOURCE: http://www.wgei.org/wp-content/uploads/2015/06/auditoria-coordenada-de-petroleo-e-gas_Ingles_web.pdf

Report available in english and also in spanish.

International Report of the Coordinated Audit of the Agro Plan 2003-2015 for Agriculture and Rural Life in the Americas

Report ID: 309

On December 6th 2011, the SAIs of Colombia, Costa Rica, Ecuador, El Salvador, Guatemala, Honduras, Panama and Peru signed a Memorandum of Understanding  in order to conduct a coordinated audit to the Agro Plan 2003-2015 for Agriculture and Rural Life in the Americas with the support of GIZ.

The audit included the selective evaluation of the management of the entities in each country responsible for implementing the Plan for Agriculture and Rural Life in the Americas (mainly the Ministries and Secretariats responsible for agricultural policy and rural development) in order to establish the level of compliance with this national commitment acquired by the countries and the management carried out by government entities.

General Objective: To determine how the leading institution and/or the executors at the national level have incorporated the Agro Plan 2003-2015 for agriculture and rural life in the Americas in their plans, programmes and public policies and how they are following up in the Republics of Colombia, Costa Rica, Ecuador, El Salvador, Guatemala, Honduras and Peru.

Specific Objectives:

• To verify progress towards the shared vision of the Agro Plan 2003-2015 for agriculture and rural life in the Americas based on a selection of the indicators prioritised by each participating SAI.
• To determine the 2003-2011 performance of public investment in the agricultural sector in order to establish its relationship with the priorities of the Agro Plan.
• To determine whether the Agro Plan 2003-2015 for agriculture and rural life in the Americas has been included in the national policies, plans and/or programs of each participating country, with respect to the management of agricultural risks and emergencies as a result of climatic phenomena.

In the development of the Coordinated Audit of the Agro Plan 2003-2015, the draft version of the former ISSAI 5800 - now GUID 9000 was implemented as a test.

The report is available in spanish

Source:https://www.olacefs.com/wp-content/uploads/2014/08/PLAN_AGRO-.pdf

Coordinated Audit of Protected Areas (1st edition) - Executive Summary

Report ID: 311

Protected Areas (PA) are created considering the relevant natural characteristics of the territories, with defined geographical limits, and as a response to the need for biodiversity conservation. These areas are recognised by the United Nations Convention on Biological Diversity (CBD) as a global strategy for biodiversity conservation. In this sense, the international commitment establishes targets for the protection of terrestrial and marine areas that must be achieved through the implementation of ecologically representative and effectively managed systems of protected areas.

In this context, within the framework of the activities of the Special Technical Commission on the Environment(COMTEMA) of the Latin American and Caribbean Organization of Supreme Audit Institutions (OLACEFS), the Supreme Audit Institutions (SAIs) of Argentina, Bolivia, Brazil (Coordinating SAI), Colombia, Costa Rica, Ecuador, El Salvador, Honduras, Mexico, Paraguay (Coordinating SAI), Peru and Venezuela carried out a coordinated audit. This audit was supported by the German Cooperation GIZ.

The audit assessed whether Latin America's terrestrial protected areas have the institutional, regulatory and operational conditions necessary to achieve the objectives for which they were created. As part of this audit it was possible to evaluate 1120 protected areas in a standardised manner, which made it possible to produce a unique diagnosis of public policy on biodiversity conservation in the region.

To analyse the governance of protected areas, SAI Brazil created INDIMAPA, a method for the Evaluation of the Implementation and Management of Protected Areas. This georeferenced tool uses indicators and indexes which are displayed on maps, in addition to allowing the classification of protected areas into three ranges: red, yellow and green, corresponding respectively to the low, medium and high level of management implementation.

In this way, based on the coordinated audit, the society and the Control Institutions will be able to follow the evolution in the administration of the environmental public patrimony represented by the protected areas.

Source: https://www.olacefs.com/wp-content/uploads/2015/10/Executive-Summary-Auditon-Protected-Areas-of-Latin-America-web.pdf

*This report is also available in spanish in the catalogue.