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

Amazon biome protected areas - Coordinated Audit Executive summary

Report ID: 375

Protected areas (Pas) are part of a worldwide strategy for biodiversity conservation. Inside PAS there are water springs, mineral deposits, wood logs, latex, nuts and other natural resources with economic, social and environmental value. Pas are protected spaces due to relevant natural characteristics, being instituted by public authority considering that they are an important part of the environmental heritage.

Between 2012 and 2013, the Federal Court of Accounts of Brazil (TCU) and the nine state Courts of Audit in the Brazilian Amazon ( Acre, Amazonas, Amapa, Maranhão, Mato Grosso, Para, Rondonia, Roraima and Tocatins) carried out a coordinated audit to asses all the federal and state protected areas in the Amazon biome. The audit allowed the oversight bodies to work in an integrated way to obtain a systemic assessment of the 247 protected areas in that biome, 107 being federal and 140 state level.

Due to the relevance of the Amazon region, the audit assessed to what degree the normative, institutional and operational conditions are sufficient for the Pas achieve their goals.

To assess the Pas in the Brazilian Amazon, TCU created the Protected Areas Implementation and Management Index (Indimapa), an instrument to evaluate, communicate and monitor PA, through geo-referenced maps. The instrument classifies Pas in three levels: red, yellow and green, using 14 indicators.

Based on this analysis, the audit verified that only 4% of the federal and state Pas in the Brazilian Amazon are considered to have a high degree of implementation and management, the necessary level to the complete fulfillment of its objectives.

Finally, it was observed that the creation and maintenance of PA offer important benefits like the contribution to deforestation control and the reduction of carbon emissions. However, these areas have objectives that go further than conservation. Other activities are also part of their objectives like: visitation, tourism, research, sustainable logging, etc. These activities depend on management efficiency to be developed, which requires actions that go beyond the creation of Pas.

Source: https://portal.tcu.gov.br/biblioteca-digital/auditoria-coordenada-em-unidades-de-conservacao-da-amazonia.htm

COORDINATED AUDIT ON PROTECTED AREAS (2nd Edition) - EXECUTIVE SUMMARY

Report ID: 379

The Special Technical Commission on the Environment (COMTEMA) of the Latin American and Caribbean Organization of Superior Audit Institutions (OLACEFS) conducted the second edition of the Coordinated Audit on Protected Areas, between 2019 and 2020. (The summary of the first edition is available here: https://intosai-cooperativeaudits.org/catalog/report/coordinated-audit-of-protected-areas-1st-edition-executive-summary)

The audit was coordinated by the Federal Court of Accounts (TCU-Brazil) and was joined by Supreme Audit Institutions (SAIs) from 17 countries: 15 from Latin America and the Caribbean and 2 from Europe: Argentina, Bolivia, Brazil, Chile, Colombia, Costa Rica, Cuba, El Salvador, Ecuador, Spain, Guatemala, Honduras, Mexico, Paraguay, Peru, Portugal and the Dominican Republic. In addition, 9 Subnational Audit Institutions – 8 Brazilian state courts of accounts in the Amazon region and one Argentine provincial court of accounts – took part in the audit.

The audit had the support of the OLACEFS Capacity Building Committee (CCC) for the training cycle, and was also supported by the German Cooperation by means of GIZ, within the framework of the Regional Project Strengthening External Control in the Environmental Area.

This second edition of the Coordinated Audit on Protected Areas (ACAP), was aimed to assess the level of implementation and management of the protected areas of countries in Latin America, the Caribbean and the Iberian Peninsula, as well as the progress of these countries towards compliance with Aichi Target 11 under the Convention on Biological Diversity (CBD) and targets of Sustainable Development Goals (SDGs) 14 and 15 of the 2030 Agenda for Sustainable Development.

The Index of Implementation and Management of Protected Areas (Indimapa) was used. It allows the assessment of protected areas in three implementation and management ranges (low, medium, and high) by means or 13 indicators, that are assessed according to a scale from 0 to 3.

Of the 17 participating countries, 11 also took part in the first edition of the coordinated audit, conducted in 2014 and 2015, which provided the baseline data for comparative analysis of progress and setbacks in the implementation and management of protected areas.

Source: https://portal.tcu.gov.br/biblioteca-digital/auditoria-coordenada-em-areas-protegidas-2-edicao.htmCOORDINATED AUDIT ON PROTECTED AREAS (2nd Edition)  - EXECUTIVE SUMMARY

AUDITORIA COORDENADA EM ZONAS PROTEGIDAS (2ª Edição) - SUMÁRIO EXECUTIVO

Report ID: 381

A Comissão Técnica Especial sobre o Ambiente (COMTEMA) da Organização das Instituições Superiores de Auditoria da América Latina e Caraíbas (OLACEFS) realizou a segunda edição da Auditoria Coordenada sobre Áreas Protegidas, entre 2019 e 2020. ( ver o resumo da primeira edição https://intosai-cooperativeaudits.org/catalog/report/coordinated-audit-of-protected-areas-1st-edition-executive-summary).

A auditoria foi coordenada pelo Tribunal Federal de Contas (TCU-Brasil) e teve a participação de Instituições Superiores de Auditoria (ISC) de 17 países: 15 da América Latina e das Caraíbas e 2 da Europa: Argentina, Bolívia, Brasil, Chile, Colômbia, Costa Rica, Cuba, El Salvador, Equador, Espanha, Guatemala, Honduras, México, Paraguai, Peru, Portugal e República Dominicana. Além disso, 9 Instituições Subnacionais de Auditoria - 8 tribunais de contas estatais brasileiros na região amazónica e um tribunal de contas provincial argentino - participaram na auditoria.

A auditoria teve o apoio do Comité de Capacitação (CCC) do OLACEFS para o ciclo de formação, e foi também apoiada pela Cooperação Alemã através da GIZ, no âmbito do Projecto Regional de Reforço do Controlo Externo na Área Ambiental.

Esta segunda edição da Auditoria Coordenada sobre Áreas Protegidas (ACAP), teve como objectivo avaliar o nível de implementação e gestão das áreas protegidas dos países da América Latina, Caraíbas e Península Ibérica, bem como o progresso destes países no cumprimento do Objectivo 11 de Aichi no âmbito da Convenção sobre Diversidade Biológica (CDB) e dos Objectivos de Desenvolvimento Sustentável (ODS) 14 e 15 da Agenda para o Desenvolvimento Sustentável de 2030. 

Foi utilizado o Índice de Implementação e Gestão de Áreas Protegidas (Indimapa). Permite a avaliação de áreas protegidas em três escalas de implementação e gestão (baixa, média e alta) por meios ou 13 indicadores, que são avaliados de acordo com uma escala de 0 a 3.

Dos 17 países participantes, 11 também participaram na primeira edição da auditoria coordenada, realizada em 2014 e 2015, que forneceu os dados de base para a análise comparativa dos progressos e retrocessos na implementação e gestão das áreas protegidas.

Quelle: https://portal.tcu.gov.br/biblioteca-digital/auditoria-coordenada-em-areas-protegidas-2-edicao.htm

AUDITORÍA COORDINADA DE ÁREAS PROTEGIDAS (2ª edición) - RESUMEN EJECUTIVO

Report ID: 382

La Comisión Técnica Especial de Medio Ambiente (COMTEMA) de la Organización de Entidades Fiscalizadoras Superiores de América Latina y el Caribe (OLACEFS) realizó la segunda edición de la Auditoría Coordinada sobre Áreas Protegidas entre 2019 y 2020. ( véase el resumen de la primera edición: https://intosai-cooperativeaudits.org/catalog/report/coordinated-audit-of-protected-areas-1st-edition-executive-summary).

La auditoría fue coordinada por el Tribunal Federal de Cuentas (TCU-Brasil) y contó con la participación de Entidades Fiscalizadoras Superiores (EFS) de 17 países: 15 de América Latina y el Caribe y 2 de Europa: Argentina, Bolivia, Brasil, Chile, Colombia, Costa Rica, Cuba, El Salvador, Ecuador, España, Guatemala, Honduras, México, Paraguay, Perú, Portugal y República Dominicana. Además, participaron en la fiscalización 9 entidades fiscalizadoras subnacionales: 8 tribunales de cuentas estatales brasileños de la región amazónica y un tribunal de cuentas provincial argentino.

La auditoría contó con el apoyo del Comité de Creación de Capacidades (CCC) de la OLACEFS para el ciclo de formación, y también contó con el apoyo de la Cooperación Alemana a través de la GIZ, en el marco del Proyecto Regional de Fortalecimiento del Control Externo en el Área Ambiental.

Esta segunda edición de la Auditoría Coordinada de Áreas Protegidas (ACAP), tuvo como objetivo evaluar el nivel de implementación y gestión de las áreas protegidas en los países de América Latina, el Caribe y la Península Ibérica, así como el progreso de estos países en el cumplimiento de la Meta 11 de Aichi del Convenio sobre la Diversidad Biológica (CDB) y los Objetivos de Desarrollo Sostenible (ODS) 14 y 15 de la Agenda 2030 para el Desarrollo Sostenible. 

Se utilizó el Índice de Implantación y Gestión de Áreas Protegidas (Indimapa). Este permite evaluar las áreas protegidas en tres escalas de implementación y gestión (baja, media y alta) mediante 13 indicadores, que se evalúan según una escala de 0 a 3.

De los 17 países participantes, 11 también participaron en la primera edición de la auditoría coordinada, realizada en 2014 y 2015, que proporcionó los datos de referencia para el análisis comparativo de los avances y retrocesos en la implantación y gestión de las áreas protegidas.

Fuente: https://portal.tcu.gov.br/biblioteca-digital/auditoria-coordenada-em-areas-protegidas-2-edicao.htm