EUROSAI WGEA COOPERATIVE AUDIT ON AIR QUALITY

Report ID: 251

With the aim to assess whether the governments of 16 european countries were taking proper action on air quality, the SAIs of the European Court of Auditors, Albania, Bulgaria, Estonia, Georgia, Hungary, Israel, Kosovo, Moldova, Poland, Romania, Slovakia, Spain, Switzerland, the Former Yugoslav Republic of Macedonia and the Netherlands conducted a cooperative audit.

In order to collect and assess comparable information on national government actions, the 15 SAIs
prepared a common audit framework containing the main audit question, the audit topics and the corresponding secondary questions to be addressed by the national audits. The main audit question was: “What is known about the effectiveness and efficiency of measures taken by national and local governments to improve air quality, and are these measures compliant with international and national legislation?”

Two of the main audit findings were that many European countries are failing to comply with international and European standards on air quality. Moreover, many governments have failed to take effective  action to improve air quality and hence to protect their citizens’ health.

Implementation of the Rail Baltica Project Cooperative Audit

Report ID: 252

In 2014, the governments of Latvia, Estonia and Lithuania established the Rail Baltica joint venture—an equally-shared endeavor ratified in a 2017 intergovernmental agreement. Rail Baltica, to be delivered by 2026, is the largest railway infrastructure project in the region and aims to integrate the Baltic States with the European railway network.

In 2016, the SAIs of Latvia, Estonia and Lithuania signed a Memorandum of Understanding to monitor the development and implementation of this unique and unprecedented project.

The audit focused on project governance, internal control system operations, as well as long term financial resource availability. Because the audit was based on a forward-looking approach, the audit team looked to analyze particular conditions, such as assuring an effective, economic procurement and contract management framework was established, functioning and able to address any deficiencies found during the audit.

Fieldwork began in 2018, and the audit team, consisting of at least two auditors from each SAI, examined the audit questions and criteria and agreed on main conclusions, which became the audit report’s basis. A steering committee (one representative per SAI) was instituted to decide on any significant issues arising during the audit.

Each SAI separately performed a quality control check at the audit’s end but jointly drafted the final report, which was electronically signed by all Auditors General and simultaneously published in all three Baltic States.

The joint audit led to recommendations that will improve the Rail Baltica project’s governance, operations and financial planning, and the SAIs of Estonia, Latvia, and Lithuania will continue the already established cooperation to jointly monitor audit recommendation implementation.

Source: https://www.eurosai.org/en/databases/audits/Implementation-of-the-Rail-Baltica-project/

SUMARIO EXECUTIVO DE AUDITORIA COORDENADA INTERNACIONAL "AVALIAÇÃO DAS POLÍTICAS PÚBLICAS DE INSERÇÃO DE FONTES RENOVÁVEIS NA MATRIZ ELÉTRICA"

Report ID: 313

Com base nesse cenário, de inquestionável relevância social e econômica para a região, a Organização Latino-Americana e do Caribe de Entidades Fiscalizadoras Superiores (Olacefs), por meio do Grupo de Trabalho de Auditoria de Obras Públicas (GTOP), elegeu o assunto energias renováveis no setor elétrico para a realização de uma auditoria coordenada. Participaram dos trabalhos conjuntos Entidades Fiscalizadoras Superiores de doze países (Brasil, Chile, Colômbia, Costa Rica, Cuba, Equador, Guatemala, El Salvador, Honduras, México, Paraguai e Venezuela). Em face dessa oportunidade, foi possível promover um intercâmbio de informações sobre as políticas energéticas adotadas em cada país e uma posterior consolidação dos resultados da auditoria, com o propósito de contribuir para o aprimoramento das estratégias voltadas ao incremento de fontes limpas na matriz elétrica

A auditoria teve como objeto central a avaliação das políticas públicas para inserção de fontes renováveis na matriz elétrica dos países participantes, incluídos os compromissos internacionais assumidos, bem como as diretrizes governamentais correlatas. Para atingir essa finalidade, foram estabelecidos os seguintes objetivos: 1) identificar a situação atual da matriz elétrica em cada um dos países membros da Para verificar as assinaturas, acesse www.tcu.gov.br/autenticidade, informando o código 63195435. 7 Olacefs participantes;

2) avaliar se existem políticas públicas estabelecidas para o alcance dos compromissos nacionais e/ou internacionais assumidos para a expansão das energias renováveis no setor elétrico, em especial para a consecução dos Objetivos de Desenvolvimento Sustentável e do Acordo de Paris;

3) analisar os investimentos em infraestrutura para a geração de energia elétrica sustentável (fontes hídrica, eólica, solar, biomassa, maré, etc) e eventuais barreiras existentes para a inserção/expansão dessa infraestrutura, sobretudo com relação aos aspectos relacionados aos desafios operacionais, questões regulatórias, políticas de subsídio e de fomento, segurança energética, preço da energia, modulação das tarifas, entre outros.

No contexto do esforço colaborativo induzido pelos acordos internacionais mencionados, esta auditoria também é importante ferramenta para detectar oportunidades de melhoria e boas práticas nas políticas públicas relacionadas ao tema, resultados que podem trazer insumos relevantes para a melhoria dessas políticas nos países participantes e até mesmo na comunidade internacional.

Fonte: https://www.olacefs.com/wp-content/uploads/2019/12/Relat%C3%B3rio-Completo_POR.pdf

* o relatório está também disponível em inglês e espanhol neste catálogo.

Summary sheet of the Coordinated Audit of Renewable Energies

Report ID: 314

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.

The Supreme Audit Institutions of Brazil, 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 objective of the audit was to carry out a diagnosis on public policies and investments related to the expansion of renewable energies in the electricity sector in the participating countries of the Latin American and Caribbean region, 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 executive summary is available in Portuguese and Spanish on this catalogue.

Source: https://www.olacefs.com/wp-content/uploads/2019/12/Hoja-Resumen_ING.pdf

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