Safeguarding Malta's Groundwater

Report ID: 126

1. The National Audit Office (NAO) conducted the performance audit, entitled “Safeguarding Malta’s Groundwater”. This report examines whether Malta’s groundwater is being adequately protected from current challenges and climate change threats. This entailed evaluating the extent to which climate change adaptation measures to safeguard groundwater are being implemented. Findings and conclusions presented in this report are as at the end of October 2011. The focus on adaptation to climate change was taken into consideration due to a parallel audit performed in conjunction with eight other State Audit Institutions within the auspices of the European Organisation of Supreme Audit Institutions (EUROSAI) Working Group on Environmental Audit.

2. The overall status of groundwater bodies in Malta has been classified ‘at risk’ by various risk and vulnerability assessments commissioned by the Malta Resources Authority (MRA). Out of the 15 groundwater bodies, the two Mean Sea Level groundwater bodies are considered to be the most critical in status since they yield an estimated 66 per cent of the total groundwater abstracted in the country.

3. In view of the deteriorating status of Malta’s groundwater, this audit analysed the extent to which Malta is being effective in safeguarding and recharging groundwater against current and climate change threats. The scope of this audit included the various initiatives undertaken by the responsible Governmental entities to ascertain the long-term protection of groundwater. This audit’s objectives sought to determine the degree to which:

• The prevailing and climate change threats as well as their impact on groundwater have been

identified.

• The Government has developed the relevant framework to address the current status of groundwater.

• The proposed measures and recommendations to safeguard groundwater are being implemented in an effective and timely manner.

4. The NAO’s review was primarily based on four key documents namely, ‘A Proposal for a Water Policy for the Maltese Islands’ (Water Policy), the ‘National Climate Change Adaptation Strategy’ (NCCAS), ‘The Water Catchment Management Plan for the Maltese Islands’ (WCMP), and the ‘Nitrates Action Programme’ (NAP). These key documents contribute directly towards Government’s regulatory framework to safeguard groundwater.

5. Various risk and vulnerability assessments were undertaken to determine the current and climate change threats to groundwater. The threats identified were excessive over abstraction, as well as high nitrates and chlorides levels. These risks are expected to be compounded by the effects of climate change.

Simplification of the Regulations in Structural Funds

Report ID: 127

1. The administration and management of funds acquired from the European Union (EU) to support Operational Programmes are governed by cohesion policies (the current one being Cohesion Policy 2007-2013). In this regard, Malta has adopted two Operational Programmes, one for the European Regional Development Fund (ERDF) and another for the European Social Fund (ESF). The Operational Programme co-financed by ERDF and the Cohesion Fund (CF) is commonly referred to as Operational Programme I (OPI), whereas the Operational Programme co-financed by ESF is referred to as Operational Programme II (OPII). These two programmes, OPI and OPII, were developed according to the strategic priorities identified in the National Strategic Reference Framework. This latter document sets out Malta’s strategic priorities for the Cohesion Policy 2007-2013. In this context, OPI is geared towards investing in competitiveness for a better quality of life, while OPII focuses primarily on employment, education, training and social inclusion.

2. The various roles and responsibilities associated with the implementation of the Cohesion Policy 2007-2013 programme is entrusted to a number of governmental authorities. The Planning and Priorities Co-ordination Division within the Office of the Prime Minister is the designated Managing Authority (MA). The role of Certifying Authority (CA) is fulfilled by the EU Paying Authority Directorate within the then Ministry of Finance, the Economy and Investment, while the duties associated with the Audit Authority (AA) are carried out by the Internal Audit & Investigations Department.

3. The Cohesion Policy is based on a shared management system between the European Commission and Member States, with the principal aim of ensuring that the principles of regularity, legality and sound financial management are complied with. Nonetheless, the regulatory requirements, which govern the use of EU funds across Member States, are often seen as complex and administratively burdensome, prompting regular calls for simplification from the EU and national actors as well as stakeholders. To this effect, amendments were made to the General Regulation (EC) No 1083/2006, with the twin objectives of accelerating payments from the Structural and Cohesion Funds, while simultaneously reducing the administrative burdens associated with policy implementation.

4. The simplification measures being reviewed for the purposes of this performance audit are listed hereunder, with the first seven being optional and the rest being non-optional.

a. Indirect costs (declared on a flat-rate basis of up to 20 per cent of direct costs);

b. Flat-rate standard scales of unit cost;

c. Lump sums;

d. Permitted in-kind contributions to be declared as eligible expenditure in relation to financial engineering schemes;

e. Advanced payments;

f. Increased flexibility for major projects;

g. Co-financed repayable assistance;

h. Raising of threshold of revenue generating projects; and

i. Single threshold for major projects.

5. The Contact Committee of the Supreme Audit Institutions mandated the Working Group on Structural Funds to carry out an audit on “Simplification of the regulations in Structural Funds”. In this regard, the National Audit Office (NAO) agreed to undertake a performance audit that evaluated nine simplification measures related to Operational Programmes funded by the EU. This parallel audit was carried out in conjunction with 13 other Member States.

6. The principal objectives of this performance audit were to:

a. Examine whether simplification measures have been implemented in Malta;

b. Elicit feedback from the relevant authorities and beneficiaries on their experiences so far;

c. Determine why certain simplification measures were not implemented (if applicable); and

d. Gather feedback of the involved authorities with regard to future simplification measures.

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

PARALLEL AUDIT OF ROAD BORDER CHECK POINTS ON THE POLISH UKRANIAN BORDER

Report ID: 149

On July 2004, the SAIs of Poland and Ukraine signed a cooperation plan for years 2004-2005 that included the course of performed audits and the advancement of a parallel audit carried out on the Polish-Ukrainian border.

On the Polish – Ukranian border (around 530 km) there are six road border check points in Dorchusk (Yagodyn on the Ukranian side), Zosin ( Ustylug), Hrebenne (Rava-Rus”ka), Korczowa (Krakovets), Medyka (Shegin) and Kroscienko (Smi¨nytsya).

The SAIs of Poland and Ukraine carried out a parallel audit of road border check points on the Polish-Ukranian border on the basis of the audit programme developed by the Polish party. The Ukranian party adjusted the scope of the audit to the legal regulations and financial and organizational conditions of Ukraine.

The main objective of the audit was to assess the preparation of road border check points for appropriate border control. The audit covered the years 2000 – 2004( 1sta quarter). The two bodies conducted the audit with regard to the activities of competent institutions of the two countries in order to prepare road border check points for appropriate customs clearance.

Source: https://rp.gov.ua/upload-files/IntCooperation/IntAudits/31-07-2005%2009-00-00/Polish_Ukrainian_border.pdf

Cross-border movement of wastes between Poland and the Russian Federation

Report ID: 151

The Poland-Russia Cross-border Cooperation Programme 2014-2020 has been drafted jointly by the Polish and Russian parties. It will be co-financed by the European Union and the Russian Federation. The financial contribution of the EU will be provided by the European Neighbourhood Instrument and European Regional Development Fund under the 2014-2020 financial perspective of the European Union.

The Joint Operational Programme for the Poland-Russia CBC Programme 2014-2020 was prepared in the legal framework of the following regulations and documents:

• Council Regulation (EC, Euratom) No 966/2012 on the Financial Regulation applicable to the general budget of the European Communities;
• Regulation (EU) No 232/2014 of the European Parliament and of the Council of 11 March 2014 establishing a European Neighbourhood Instrument;
• Commission Implementing Regulation (EU) No 897/2014 of 18 August 2014 laying down specific provisions for the implementation of cross-border cooperation programmes financed under Regulation (EU) No 232/2014 of the European Parliament and the Council establishing a European Neighbourhood Instrument;
• Programming document for EU support to ENI Cross-Border Cooperation (2014-2020);
• Regulation (EU) No 236/2014 of the European Parliament and of the Council of 11 March 2014 laying down common rules and procedures for the implementation of the Union’s instruments for financing external actions;

Additionally, for the Russian Federation the document was prepared on the basis of the following documents:

• The Strategy of the Social and Economic Development of the North-Western Federal District Region of the Russian Federation till 2020 approved with the Government Executive Order of the Russian Federation № 2074-р of 18 November 2011; Federal law on procurement № 44-ФЗ of 5 April 2013;
• Strategy for the social and economic development of the Russian Federation till 2020
• Programme of the Government of the Russian Federation «Social and economic development of the Kaliningrad region till 2020»
• Concept for the Foreign Policy of the Russian Federation adopted by the President of the Russian Federation on 12 February 2013;
• Tax Code of the Russian Federation;
• Applicable decrees of the President of the Russian Federation and the Russian Government

Implementation of the Programme will comply with the provisions of relevant financing agreement between the Russian Federation, the European Union and the Republic of Poland after the JOP is adopted.