OLACEFS Coordinated Audit on Environmental Liabilities
Report ID: 398

The management of solid and hazardous waste, such as mining waste, as a result of economic activities, is of great relevance, given the negative effects that its lack of management or inadequate management can have on the population, natural resources and ecosystems, which increases the risk of producing environmental liabilities.

Within the framework of the activities of the Technical Commission on the Environment (COMTEMA) of the Latin American and Caribbean Organisation of Supreme Audit Institutions (OLACEFS), a Coordinated Audit on Environmental Liabilities was carried out to address this issue.


The Supreme Audit Institutions (SAIs) of Brazil, Chile, Colombia, Ecuador, Honduras, Mexico, Paraguay, Peru and Dominican Republic; as well as the Audit Institutions (SAIs) of the Argentinean Provinces of Buenos Aires and Santa Fe participated in the audit. It was coordinated by the SAIs of Mexico and Peru. In addition, the audit was supported by the German Cooperation through GIZ.

During this audit, the state management for the prevention and integral management of environmental liabilities was evaluated. The audit assessed the actions carried out by the governmental entities responsible for the management (prevention/control and/or restoration) of environmental liabilities and their effect on the mitigation of the damage they cause to the environment. 

As a result of this evaluation, it was possible to analyse the results of the actions taken by 88 public institutions responsible for environmental liabilities in 9 Latin American and Caribbean countries and in 2 Argentinean provinces.


The findings of the Coordinated Audit show that the policy of attention to environmental liabilities, designed and implemented by the institutions evaluated, is not consolidated, which has led to a limited contribution to the preservation of the environment, of the actions of prevention and control of the generation of environmental liabilities and the remediation of existing ones.

Source: https://www.olacefs.com/wp-content/uploads/2019/06/03-Resumen-Ejecutivo-ACPA-11oct16-English_REVISADO_Setrad.pdf