Financial means expended on air quality protection

Report ID: 28

The audits performed by the participating SAIs confirmed that commitments relating to international conventions on air and ozone layer protection were in principle fulfilled, Only Directive 96/62/EC of the Council on ambient air quality assessment and management and related regulations, were not being complied with. IN the territory of the Czech Republic, Slovakia and Slovenia the monitoring detected exceeding of thresholds of certain pollutants, specifically PM10 particles. 

Slovakia and the Czech Republic are meeting the Kyoto targets. Both countries committed to reduce GHG emissions by 8% compared to the year 1990 in the period 2008-2012, which is achieved continuously and there are conditions created for the future achievement.

Slovenia committed to reduce GHG emissions by 8% compared to the year 1986 in the period 2008-2012. Difficulties were detected in the creation of comprehensive policies on climate change on Slovenia. The GHG emission mitigation principles were not incorporated into other key sectorial policies (e.g. agriculture, transport and energy) SAI Slovenia recommended establishing a responsible body on the governmental level to insure forming comprehensive policy on climate change and to carry out sectorial measures continuously. 

Austria is obligated to reduce GHG emissions by 13% compared to the year 1990. Following the current findings, the development of emissions in the housing, industry and traffic sectors made achieving the Kyoto target unlikely. SAI Austria recommended taking additional measures  to meet the targets of the period 2008-2012, as well as commitments for the period after 2012. The first period of the national emission system showed no significant benefit for the environment but enabled the participants of the system to start well prepared into the second period. 

The audit findings were approved in individual national audit reports. The reports together with the proposal on measures to be taken were submitted to the respective SAIs involved and to the legislative bodies of the participating countries.

State funds management and performance of international obligations in hazardous wastes treatment (Basel Convention)

Report ID: 29

The Czech Republic and the Slovak Republic share a part of the state border. Both countries experience similar issues related to trans-boundary movements of hazardous wastes and their disposal, at present mainly illegal import of wastes from neighboring countries. The Supreme Audit Office, Czech Republic (SAO, CR) and the Supreme Audit Office of the Slovak Republic (SAO SR) agreed to carry out coordinated audits in order to learn about the performance of international obligations in the management of hazardous wastes, operation and scope of exchange of information among the signatories to the Basel Convention, a system of financing of measures aimed at improving the environment, and the level of international cooperation. The audits were performed in accordance with intentions of the work plan of the EUROSAI Working Group on Environmental Auditing for 2002-2005.

The joint Conclusions and Recommendations of the audit were:

• After customs controls were abolished at border crossings due to the accession to the EU, illegal import of wastes from neighboring countries increased both in the SR and CR. In this context, intra-state controls of trans-boundary transport of wastes became crucially important. However, this situation was not sufficiently reflected in valid legislation in a flexible manner.
• Pertinent state administration bodies (Slovak Environmental Inspectorate, Czech Environmental Inspectorate and customs bodies) lack sufficient powers to effectively prevent illegal transport of wastes.
• With regard to the existing low effectiveness of fines, which are in practice imposed at the lowest level of the penalty range, there is a need to increase not only the upper limit, but also the lowest limit of fines.
• Measures taken in waste management resulted neither in a decrease in the generation of hazardous wastes nor in an increase of their recovery and hence the amount of hazardous waste disposed of has not been reduced.
• Vague legal regulations on waste management, which allow ambiguous interpretation, their frequent amendments, complexity and belatedness result in their low effectiveness.

State Funds Spent on the Enhancement of Purity of Water in the Oder Watershed

Report ID: 30

On October 23, 2001 in Seoul, representatives of the Supreme Chamber of Control of the Republic of Poland, the Supreme Audit Office of the Slovak Republic and the Supreme Audit Office of the Czech Republic (the participating parties) signed a joint standpoint on cooperation in the sphere of carrying out parallel audits of implementation of tasks related to protection of water against pollution in the Baltic Sea Area.

The parties carried out a jointly prepared audit related to the activities organized by state authorities of each of the parties and affecting the quality of water flowing into the Baltic Sea. A summary 'was drown up of financial means of the individual countries, employed to improve water management in the relevant areas.  The results of monitoring water quality were evaluated.

The SAI of Poland, in accord with its competence required that the state authorities implement recommendations connected to audit findings. It also evaluated the fulfilling of tasks following from the previous audit. The audit emphasized activities carried out on trans-boundary waters in the Oder watershed since 1997.

The SAI of the Slovak Republic audited implementation of measures connected to protection of water against pollution in the Dunajec and Poprad Rivers, which waters drain into the Baltic Sea through the other watercourses. Audits were carried out of purposeful and economically effective use of the means of the state budget and stole funds for investments, monitoring and other activities in the period since 1998. No serious inadequacies were found in these areas.

The SAI of the Czech Republic carried out audits of measures implemented since 1996 in the entire watershed of Oder in the territory of the Czech Republic and evaluated the results of monitoring in selected monitoring points in this territory. It summarized the means employed and audited selected recipients of state funds to ascertain whether they complied with the conditions under which this assistance was allocated. Trends in important water pollutants were evaluated and the ecological benefits of subsidies from the State Environmental Fund CR in the Oder watershed were evaluated.

AII the audit authorities were concerned with compliance with international agreements in the given area and stated that these agreements had been fulfilled. The Supreme Chamber of Control of the Republic of Poland pointed out difficulties occurring Since 1998 in connection with absence of the representative of the Government of the Republic of Poland in the frame work of the agreement between the Government of the People's Republic of Poland and the Government of the Czechoslovak Republic on water management on trans-boundary waters on March 21, 1958.

In relation to water quality, it was stated that this has improved over the lost approx. 5 years. This improvement is the result, amongst other things, of substantial l investments and other measures implemented in the individual countries.

Source: https://www.nku.cz/assets/publications-documents/other-publications/state-funds-spent-on-the-enhancement-of-purity-of-water-in-oder-watershed.pdf

State Property and Financial Means Allocated to Cover the Work of the Refugee Facilities Administration of the Ministry of Interior

Report ID: 32

Following the split of Czechoslovakia in 1993, both the Czech Republic and the Slovak Republic declared their position on the refugee issue by continuing to comply with the international documents they had signed up to; both states confirmed them by en shrining them in national legislation. Both countries have also enshrined the provision of asylum in their constitutions.

The asylum process and related matters came under scrutiny in parallel audits performed by the Supreme Audit Office, Czech Republic and the Supreme Audit Office of the Slovak Republic. The results of both are contained in the joint final report.

The purpose of the parallel audits was to identify common problems and to draw attention to the possible consequences for population migration.

The parallel audits covered the following areas:

• The asylum process.
• Refugee facilities,
• Management of finances and state property,
• The internal control system.

Funds earmarked for development of motorway D8

Report ID: 34

In 2005 and 2006, the two supreme audit institutions of the Federal Republic of Germany and the Czech Republic, the Bundesrechnungshof (BRH) and the Nejvyšší kontrolní úřad (NKÚ) conducted parallel audits of expenditure on the construction of the motorway Prague – Dresden (D 8 motorway in the Czech Republic and the A 17 motorway in the Federal Republic of Germany). The motorways are connected by a border bridge co-financed by the two countries. By working together with the NKÚ, the BRH was able to audit in depth the efficiency of the funds used for building the border bridge. As a result of working closely with the BRH the NKÚ was furnished for comparative purposes with the necessary data of German cost levels of bridges and tunnels.

As part of the joint audit effort motorway bridges on the D 8 and A 17 were compared based on the prices per square meter of area of the bridge structure. The statistical analysis of prices made it possible to identify bridges that came at a high cost per square meter. This analysis revealed that the border bridge was the most expensive bridge as compared to other large bridges having a length of over 100 meters. The price increase could also be attributed to the delays occurred in the tender procedure.

When auditors analyzed the costs of tunnel structures, they found that the prices of tunnels are considerably higher on the D 8 motorway than the prices of comparable tunnels in Germany.

The BRH and NKÚ now possess a database of prices for bridges and tunnels on which they can rely in future audit missions into the efficiency of the funds used for transport infrastructure purposes.

Concerning the construction of bridges the two audit institutions recommend the following:

• standardizing bridge constructions and
• using composite steel-concrete and special structures only if pre-stressed steel-concrete bridges are not adequate.

The main features of the cooperation were teamwork and informality. Throughout the parallel audit, the auditors shared their specific knowledge and skills.