ON ENVIRONMENTAL AUDIT ASOSAI SEMINAR ON ENVIRONMENTAL AUDIT Country paper by: Vietnam SAI October, Zhangzhou, China

Content Introduction Current Environmental issues in Vietnam Vietnam special measures to protect environment Vietnam SAI’s current situation on environmental audit

Introduction on Vietnam Name: Socialist Republic of Vietnam Area: total 329,560 sq km land: 325,360 sq km water: 4,200 sq km. Population: 86 million

Introduction on SAV SAV was set up in 1994 Law on State Audit was promulgated in 2006 Auditor General was elected by National Assembly Audit all agencies which uses State budget 3 types of audit: financial statement, compliance and performance Environmental audit is not required by the Law on State Audit

THE EFFECTS OF AIR POLLUTION Health effects: The WHO states that 2.4 million people die each year from causes directly attributable to air pollution; with 1.5 million of these deaths attributable to indoor air pollution. Major heath effect include: Acute (short-term but server) illness, or death Chronic (long-term) respiratory illness, including bronchitis, emphysema, asthma and possible lung cancer Temporary eye and throat irritation, coughing, chest pain and malaise or general discomfort .

THE EFFECTS OF AIR POLLUTION 2. Economic effects: People have to pay more for health expenditure Machinery will be eroded more quickly by toxic chemicals in polluted air. Requiring larger budget to carry out the environment protect policy. Thus how we can do to harmonize the economic benefit and social benefit is a challenge facing us.

RELATION BETWEEN CLIMATE CHANGE AND AIR POLLUTION - Air pollution is one of the reasons of climate change because it effect directly on the atmosphere. - Opposite, a temperate climate with cool and windy weather will help to restrict dust and pollutants in the air by diffusing them up to higher ozone. Hereinafter I will focus on the air pollution matter.

Current situation on environment in Vietnam 1. Transportations: The number of motorbike is increasing quickly. 2. Industry: VN is the developing country so the number of industrial zones and construction buildings are increasing quickly. 3. The habit of using coal for cooking in rural areas 4. The situation of deforestation is becoming so seriously

Consequences Flood and drought: Usually happen during the year In 2007: The coldest year during past 50 years The situation of sea water trespass on land is becoming seriously

Vietnam measures to protect environment 1992: Constitution 1994: Law on Environmental Protection The 2001-2010 National Strategy • Preventing and controlling pollution. • Protecting, conserving and sustainable using natural resources. • Improving environmental quality in urban, industrial and rural areas.

Measures (Cont’) Action Plan Sustainable development, Solid waste and water management, Forest management, and Strengthening environmental institutions, environmental education and community participation.

Measures (Cont’) 1. Method of scheme, infrastructure investment: especially for transportation network. 2. Method of restricting the unprompted increase of vehicle: to reinforce the public transportation mediums (bus), step by step to build the more modern transportation mediums such as metro, tram,…

Measures (Cont’) 3. Use clean fuel: Continue substituting unleaded petrol for gasoline. 4. Improve the quality of motorbike in order to reduce the emission exhaust fume to the air. 5. To strengthen control of the vehicle’s emission. 6. End but not less, beside the coercion method, it is necessary to strengthen the education, communication for community about the air pollution and it’s importance to our life/

Measures (Cont’) Vietnam needs around VND20,000 billion (USD13 million) to cope with climate changes from 2009- to 2015 (According to National Target Programme (NTP) on Addressing Climate Change).

SAV’s situation on environmental audit In the past: In last 3 years, SAV had conducted 4 audits related to environment: The 2006 financial statement of MONRE, The 2007 financial statement of MONRE, Clean water project in rural areas, 5 million hectares forest project (Forest project), SAV did not conduct a real environmental audit yet

SAV’s situation on environmental audit At present: SAV lacks experiences in providing the recommendations to improve the quality of environment, SAV sends its staffs to attend the international training courses to share the experiences with other colleagues, SAV actively takes part in the INTOSAI and ASOSAI WGEA’ programs, Environmental audit group was set up in early this year.

Vietnam SAI’s situation on environmental audit In the future: It is planed to conduct the first environmental audit in 2010, Environmental audit Department will be set up in 2012; An agreement on annual environmental audit should be signed between SAV and MONRE, MOF, MOPI.

Vietnam SAI’s situation on environmental audit In the future: SAV’ strategy to conduct a cooperative audit on environment with regional SAIs in near future. To make supplementary articles on environmental audit in Law on State Audit.

Hope to see you in Viet Nam! Thank you ! Hope to see you in Viet Nam!