Informe Internacional de la Auditoría Cooperativa de Gestión Ambiental para la protección de los recursos naturales en la región Amazónica

Report ID: 337

La Cuenca Amazónica equivale al 41% del espacio continental sudamericano, en el que participan Brasil, Bolivia, Colombia, Ecuador, Guyana, Perú, Surinam, Venezuela y Guayana Francesa, por lo que permite encontrar un alto número de pisos térmicos; de ahí la diversidad de especies endémicas de flora y fauna. En la Amazonia hay 1150 ríos de diferente magnitud que transportan más del 20% del agua dulce del mundo.  Toda esta riqueza está en peligro por la combinación destructiva creada por el Calentamiento Global y la Deforestación.

La singular importancia de la cuenca del Amazonas motivó a las Contralorías Generales de Colombia, el Ecuador y el Perú, y al Tribunal de Cuentas del Brasil a firmar un Acuerdo de Cooperación para realizar una auditoría coordinada que evaluara la gestión realizada por sus respectivos gobiernos en relación con las políticas de conservación y gestión del patrimonio natural y cultural de la región amazónica.

Esta auditoría cooperativa se realizó en el marco de las actividades de la Comisión Técnica Especial de Medio Ambiente de la OLACEFS. La auditoría en cooperación incluyó una evaluación selectiva de las principales instituciones públicas de cada país, encargadas de aplicar el Tratado de Cooperación Amazónica, a fin de establecer el nivel de cumplimiento adecuado con los compromisos derivados de dicho Tratado y la gestión ejecutada por las entidades gubernamentales.

Los objetivos de la auditoría fueron:
- Evaluar la gestión llevada a cabo por los gobiernos de los países de la Región Amazónica, sobre el cumplimiento de las metas y compromisos establecidos en el marco del Tratado de Cooperación Amazónica, con el fin de elaborar un informe que contribuya a la conservación y al uso sostenible de los recursos naturales y culturales de la región.
- Evaluar la gestión desarrollada por los organismos gubernamentales y las entidades responsables de la conservación, la gestión del patrimonio natural y cultural de la región amazónica, con el fin de encontrar el desarrollo sostenible y la cohesión social.

La auditoría contó con el apoyo de In Went - Capacity Building International de Alemania, que aceptó la iniciativa de desarrollar la auditoría, a través de la oficina regional para los países andinos, y también financió aspectos importantes para la ejecución de esta labor.

Fuente: https://www.contraloria.gob.ec/Informativo/InformesAuditoriaAmbiental/AuditoriaAmbiental

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

Preparation for resolution of medium-sized and small banks in the EURO area - Results of a parallel audit of Supreme Audit Institutions on banking resolution

Report ID: 339

In 2012, the European Union (EU) decided to set up a European Banking Union for the euro area. The Banking Union is responsible to ensure that the EU rules for supervision and resolution are implemented effectively and consistently across the euro area and in other participating countries.

In December 2017, a group of national Supreme Audit Institutions (SAIs) united in the Task Force on European Banking Union published a report on national supervision on medium-sized and smaller banks – or “Less Significant Institutions” (LSIs4) – under the Single Supervisory Mechanism (SSM). This report is available at:

https://intosai-cooperativeaudits.org/catalog/report/report-of-the-task-force-on-european-banking-union-on-prudential-supervision-of-medium-sized-and-small-less-significant-institutions-in-the-european-union-after-the-introduction-of-the-single-supervisory-mechanism

In 2018, the Contact Committee of the heads of Supreme Audit Institutions (SAIs) in the EU mandated a group of SAIs united in the Task Force Banking Union to initiate a parallel audit on the functioning of the Single Resolution Mechanism (SRM) in the preparatory activities for the resolution of medium-sized and small banks – or Less Significant Institutions (LSIs) – under the remit of the National Resolution Authorities (NRAs)  in selected countries in the euro area.

The report is aimed to provide insight into the way the Single Resolution Mechanism (SRM) is set up and carried out for LSIs in different euro area countries, and what potential risks are involved. In addition, the second aim is to identify to what extent SAIs are actually able to exercise their audit mandates and obtain full access to documents required.

The scope of this parallel audit is restricted to resolution planning for medium-sized and small banks. Three research questions were devised for this audit:

1. Are NRAs adequately equipped and prepared to carry out the resolution task regarding medium-sized and small banks?

2. How is the preparation for resolution activities regarding medium-sized and small banks being carried out in practice by the NRAs?

3. Do SAIs face any barriers in auditing banking resolution and obtaining access to relevant documents?

4. How do Ministers of Finance comply with their responsibilities for the functioning of the resolution mechanism? Do they comply with them adequately in practice, including accountability to parliament?

Source:https://www.eca.europa.eu/sites/cc/Lists/CCDocuments/Task_Force_EBU_2020/Task_Force_EBU_2020_EN.pdf

Summary of the Parallel Audit to the Management of the state budgetary funds and state property in administration of Pieniny National Park*

Report ID: 340

The Pieniny is a short mountain range on the Polish-Slovak border, a part of the Tatras. Both on the Polish and Slovak side of the border National Parks have been established. In 1999 the Supreme Chamber of Control (NIK) and the Slovak National Audit Office (NKU) decided to carry out a parallel audit of both Parks. The audit was performed from July to October 2000 and it was focused on the three-and-a-half-year period from January 1997 to June 2000.

The objective of the audit was to study and evaluate how the respective Polish or
Slovak environmental legislation was observed in the functioning of the Park,  the managing of the state property and efficient and effective use of state budget means. The crossborder cooperation of the management of PIENAP in Červený kláštor in Slovakia and the management of Pieniny National Park in Kroscienko in Poland (PPN) was also evaluated. 

Source: https://www.eurosaiwgea.org/documents/audits/Audit%20of%20the%20Pieniny%20National%20Parks.pdf

*Written by Jan Dziadon

Joint audit report Implementation of the Operational Programme Cross-Border Cooperation Republic of Poland – Slovak Republic 2007–2013

Report ID: 341

On 20 December 2007 the European Commission, by means of the decision No C (2007) 6534, approved the Programme. It received support from the European Community by means of the European Regional Development Fund resources for particular borderland areas on the Polish and Slovak sides of the border. The support area of the Programme in Poland included among others: the so called Krosno-Przemyśl subregion and in Slovakia Prešovský Kraj and Žilinský Kraj. Additionally, on the Polish side among others poviat Rzeszów and township Rzeszów were also added to the Programme and could participate in the projects as adjacent areas.

The audit of the Programme was undertaken on the basis of a cooperation agreement concluded on 18 February 1998 between the Supreme Audit Office of Poland (NIK) and the Supreme Audit Office of Slovakia (NKU) – as a result of the joint initiative of NIK Regional Branch in Rzeszów and NKU Expozitur: in Košice and Prešov. The audits were conducted in the periods: November 2009–August 2010 and September 2012–May 2013.

The aim of the audit was to assess the regularity with which and extent to which the Polish and Slovak entities have executed the priorities and goals of the Operational Programme Cross-Border Cooperation Republic of Poland – Slovak Republic 2007–2013,  in particular:
− the effectiveness of the joint organisational structure established in both countries for the
management, implementation and audit of the Programme;
− the execution of particular projects (subjects) within the I and II priority axes of the Programme by the beneficiaries with regard to legality, regularity and economy;
− the achievement of operational goals specified for the particular priority axes.

The axes set were:

I. Development of cross-border infrastructure;

II. Social and economic development;

III. Support of local initiatives (microprojects) and

IV. Technical assistance, in compliance with the partnership obligation.

Source: https://www.nku.gov.sk/documents/10272/1542112/2014+-+Trains+border+cooperation.pdf