INTOSAI WGEA Coordinated audit of climate change

Report ID: 290

In June 2007, the INTOSAI Working Group on Environmental Audit embarked on a coordinated audit of climate change programs. The project involved 14 SAIs: Australia, Austria, Brazil, Canada, Estonia, Finland, Greece, Indonesia, Norway, Poland, Slovenia, South Africa, the United Kingdom, and the United States.

For this project, from 2007 to 2010, the SAIs cooperated in the design  and undertaking of national audits of their respective governments’ climate change programs and performance. Each SAI undertook one or more audits (in some cases, studies and reviews) in the fields of greenhouse gas emissions mitigation and/or climate change adaptation to determine whether their governments were doing what they said they would do. As a result, a joint summary report—Coordinated International Audit on Climate Change: Key Implications for Governments and their Auditors was issued.

In addition, considering that the cooperative audit was the first of its kind for the WGEA and for several of the participating SAIs, as well as their diverse experience in auditing climate change programs, the mix of audit mandates, practices and ideas on how to audit such programs, a  Process Chronicle and Lessons Learned report was prepared by the SAI of Canada (Project Leader).

The purpose of the report is to capture the process used and the lessons learned in executing the coordinated international audit on climate change.

It is divided into three sections:

• a chronicle of the process used to plan and guide the project

• lessons learned from the perspectives of the individual participant

• perspectives of the Project Leader

Source: https://www.environmental-auditing.org/media/2509/15220-e_wgea-coordinated-international-audit-on-climate-change-lessons-learned.pdf

Parallel audit of the preparation of Poland and Ukraine for the organization of the European Football Championship "EURO 2012" tournament

Report ID: 305

The parallel audit on the preparation of Poland and Ukraine for the organization of the Final Tournament of the European Football Championship "UEFA 2012" was carried out at the initiative of the SAI of Poland and the SAI of Ukraine. The audit was carried out in the period 2009 to 2010 and had the scope of those years.

The purpose of the audit was to evaluate the state of implementation, coordination, supervision and financing of the tasks related to the preparation of Poland and Ukraine for the organization of the UEFA 2012, carried out by the corresponding authorities.

Source: https://rp.gov.ua/upload-files/IntCooperation/IntAudits/31-12-2010%2009-00-00/Zvit_UEFA_EURO_2012_2010.pdf

Report available in Polish and Ukranian

COMPENDIUM CAROSAI PROGRAME ON COOPERATIVE AUDITS OF REVENUE DEPARTMENT

Report ID: 308

From 2013 to 2015, the SAIs of Bahamas, Barbados, Grenada, Guyana, Jamaica y St. Lucia conducted a parallel audit of revenues,aimed to improve SAI’s professional staff and organisational capacity to conduct and report on audit of revenues / revenue departments (AIM). This audit took place under the framework of a CAROSAI Programme on Cooperative Audits of Revenue Department supported by the INTOSAI Development Initiative (IDI), the INTOSAI Capacity Building Committee (CBC).

The audit objective was to assess the effectiveness of the management of taxes (such as VAT, income tax, business tax) in the participating countries by examining key aspects of the revenue collection process: 1. Registration; 2. Collection; 3. Compliance and enforcement; and 4. Monitoring and Reporting.

A general conclusion was tbat current management performance reporting mechanisms across the agencies audited did not enable management to exercise sufficient ongoing control over the debt collection function. In some instances high level revenue targets were set related to a predetermined value as opposed to an accurate assessment of total obligations.

This impacts governments’ revenue base. The development of a monitoring strategy would provide immediate business benefits by ensuring that where ineffective processes in the debt collections function are identified, they are reported to management promptly so that remedial action can be taken.

Over the longer term, regular management reporting based on monitoring the performance of the debt collection activities (with Key Performance Indicators assigned) would support management’s responsibility to ensure the efficiency and effectiveness of its collections business operations.

Source: https://www.eurosai.org/handle404?exporturi=/export/sites/eurosai/.content/documents/CAROSAI-Compendium.pdf

Parallel Audit of the Preparation for the organisation of the final tournament of the UEFA EURO 2012 European Football Championship - (2007-2008)

Report ID: 312

The European Football Championship is the third largest sporting event after the Olympics and the World Cup. On 18 April 2007 Poland and Ukraine were granted the right to organize EURO 2012, with the Polish Football Association and the Ukrainian Football Federation jointly accepting the offer. 

On 2 May 2007 an agreement on the organisation of the Final Tournament of the UEFA European Football Championship 2010/12 was signed between UEFA and the EURO 2012 organisers, valid until 30 June 2013.  This agreement sets out the requirements for the organisation of EURO 2012 in accordance with UEFA regulations, obligations and guarantees of state authorities and local governments, among others, and contains annexes in the form of: stadium contracts, contracts with EURO 2012 host cities and agreements with ports.

A paralle audit to  "Preparation of Poland for the organisation of the final tournament of the UEFA EURO 2012 European Football Championship" was undertaken on the initiative of the SAIs of Poland and Ukraine. The audit was carried out in the period from September 2008 to January 2009, and covered the period 2007-2008.

The aim of the audit was to assess the implementation, coordination and monitoring and financing tasks related to the preparations of Poland and Ukraine for the organisation of EURO 2012 by the competent authorities, public administration and other entities, including:

1) The organizational activities carried out by the Council of Ministers and the relevant Ministers and the EURO 2012 host cities;
2) Construction or modernisation of stadia and infrastructure: aviation, road, rail, hotel and communication in the EURO 2012 host cities
3) Development of security and order projects, public and medical security, and promotion of Poland and Ukraine and the EURO 2012 host cities.

* The report is available in Polish and Ukranianource.

** The audit for the period 2009-2010 is also available in the catalogue: https://intosai-cooperativeaudits.org/catalog/report/parallel-audit-of-the-preparation-of-poland-and-ukraine-for-the-organization-of-the-european-football-championship-euro-2012-tournament

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.