1. OLACEFS WGEA PROGRESS REPORT Brazilian Court of Audit WG 12, Doha – Qatar

2. COMTEMA (Olacefs Committee on Environmental Auditing) Members: Brazil Argentina Bolivia Peru Colombia Venezuela Honduras Paraguai Mexico El Salvador Panama

3. Created in November 1998, during the 8th General Assembly of the Organisation of Latin American and Caribbean Supreme Audit Institutions (Olacefs); Brazil is the current coordinator. Patagonia - Argentina COMTEMA (Olacefs Committee on Environmental Auditing)

4. Activities: Colombia has developed an Environmental Audit Guidance and carried out, with Peru, an Environmental Audit on the Putumayo River basin; San Andre Island - Colombia COMTEMA (Olacefs Committee on Environmental Auditing) Colombia hosted and organized a workshop on Environmental Audit on Amazon Region (July- 2008);

5. Translated INTOSAI/WGEA guide “Auditing Biodiversity: Guidance for Supreme Audit Institutions”: o Peru  Spanish o Brazil  Portuguese COMTEMA (Olacefs Committee on Environmental Auditing) Machu Pichu - Peru

6. Brazilian Court of Audit (TCU) hosted the 6th Meeting, on June 11 th and 12 th.  - Objectives of the meeting: ▪Approval of Comtema’s bylaws; Rio de Janeiro - Brazil COMTEMA (Olacefs Committee on Environmental Auditing) ▪Establishment of performance guidelines for the committee along with a Work Plan for 2009-2011;

7. Brazilian SAI presented the Coordinated Audit Manual prepared by the WGEA, illustrating the advantages of adopting the manual’s methodology; Brazil announced its participation in the coordinated audit addressing climate change, involving 13 other countries; Honduras’ Beach COMTEMA (Olacefs Committee on Environmental Auditing)

8. Brazilian SAI encouraged other Comtema members to carry out coordinated audits in themes related to climate change; During that meeting, El Salvador, Mexico and Panama requested, and received the approval, their ingression in Comtema; Cancun - Mexico COMTEMA (Olacefs Committee on Environmental Auditing)

9. - As result of the meeting: The Committee’s bylaws were approved: ◦Reaffirmation of the roles and responsibilities of the chair and members; Titicaca Lake - Peru COMTEMA (Olacefs Committee on Environmental Auditing) ◦It was established that the mandate of the chair should coincide with the period of the work plan - 3 years;

10. The draft of the Work Plan for 2009-2011 were discussed and goals were approved for the next period: ◦carrying out a coordinated audit on climate change: COMTEMA (Olacefs Committee on Environmental Auditing) ▪SAI of Venezuela agreed to be the coordinator of this activity; ▪Participants: Argentina, Brazil, Colombia, Peru, Paraguay, El Salvador, Mexico e Panama; Panama Canal - Panama

11. ◦building capacity for environmental audit (to be leaded by SAI of Peru); ◦sharing the knowledge in the group; Jesuit Mission Ruins - Paraguai COMTEMA (Olacefs Committee on Environmental Auditing) ◦development of methodologies to carry out environmental audits in areas of regional interest;

12. Next period activities: 7th meeting of COMTEMA expected to be held in April of 2009; This meeting will be hosted by the SAI of Argentina. Margarita Island - Venezuela COMTEMA (Olacefs Committee on Environmental Auditing)

13. Proposed Agenda: The draft Work Plan approved by 6th Meeting will be ratified by Comtema’s members; Election of the new president of Comtema; Formal introduction of the new members. COMTEMA (Olacefs Committee on Environmental Auditing) Genipabu Beach - Brazil

14. Thank you for your attention! Ismar Barbosa Cruz Secretary of External Control Brazilian Court of Audit e-mail: ismarbc@tcu.gov.br Fernando de Noronha - Brazil