INTOSAI WGEA – Steering Committee Meeting Morocco, March 2011 Transregional Capacity Building Programme for Performance Audit on Environmental Issues in Forestry 2010 – 2012 INTOSAI WGEA – Steering Committee Meeting Morocco, March 2011

Presentation Outline Background Objectives, Outputs and Outcomes Partners, Participants and Donor Status of Activities

Background 10 year cooperation between IDI and WGEA Environmental issues related to forestry become a prevailing global challenge New guideline on Forestry Audit 1st comprehensive and transregional capacity building programme on performance audit on environmental issues. INTOSAI WGEA project plan 2010-13

Programme Objective To enhance both professional staff development and institutional capacity of target SAIs in performance audit of environmental issues in forestry Capacity Building Principle: There are two aspects of a capacity building: professional staff development (people) and institutional development (organisation). People development without development on the organisation (system, process, products) and vice versa organisation development without development on its people will not provide sustained impact for the improvement of the SAI in meeting its mandate more effectively. Thus, the IDI Capacity Building Programme include a set of comprehensive interventions to deal with both people development and organisation development. Similarly, this Forest Audit Programme cover these two areas with an objective to enhance the SAI capacity in conducting performance audit of environmental issues in forestry.

Programme Outputs Reviewed audit plans: Audit Design Matrix Audit Calendar Pilot audit planned, conducted and reported WGEA Forest Audit Guideline disseminated and feedback for improvement provided Forest audit case studies developed Compedium of findings, recommendations and common challenges developed The first programme output has completed upon the completion of the audit planning meeting held in Indonesia, October 2010. The rest will be completed by end of the Programme in 2012.

Programme Outcomes Institutionalisation of similar forest audits in the participating SAIs at a regular basis Acceptance of audit recommendations by executive Enhancement of forest management in target countries Main responsibility on the Programme Outcomes rests to the participating SAIs: Programme outcomes are beyond the project management control and will rely on the leadership, ownership and commitment of participating SAIs to implement and institutionalise the programme outputs and experience into their audit system. One or two year after programme completes, IDI and WGEA will conduct programme evaluation on the participating SAIs. Indicators include the number of participating SAIs conduct similar forest audits by making use of the programme outputs, etc.

Programme Partners IDI INTOSAI WGEA (SAI Estonia) Global Project Leader on Forest Audit Guideline (SAI Indonesia) SAI Estonia also provides a subject matter expert SAI Indonesia also provides a lead SME, a GIS expert, a Training Specialist We thank for the WGEA, SAI Estonia and SAI Indonesia for its supports and generously make its best people for this cooperation programme

Participants Criteria : Participants: English-speaking SAIs Membership in WGEA, priority to Sub Committee on Forestry Audit Forest Profile, including deforestation rate Performance Audit Participants: 44 participants from 15 SAIs of AFROSAI-E, ASOSAI and CAROSAI regions 7 SAIs in AFROSAI-E region: Bostwana, Kenya, Lesotho, Tanzania, Uganda, Zambia and Zimbabwe 7 SAIs in ASOSAI region: Bangladesh, Bhutan, China, Indonesia, Malaysia, Nepal, Thailand 1 SAI in CAROSAI region: Belize Commmitment and Full Participation: Full and continuous participation of the audit team through the entire programme (from beginning: audit planning up to end: audit reporting, follow up and programme evaluation) Substitution during the programme is not considered due to the principle and objective of the capacity building programme. People development through learning process through out the programme.

Donors The Norwegian Government (Ministry of Foreign Affairs) Emphasize on the outcome indicators of participating SAIs Conduct similar forest audits as per WGEA Forest Audit Guideline on a regular basis without external assistance Conduct internal capacity building initiatives by making use of the programme outputs Good news that the Norwegian Ministry of Foreign Affairs agreed to finance the entire programme and the contract agreement was signed by the IDI and the MFA on 15 February 2011. Programme outcomes are among other important elements of the Programme which become common concern between the IDI, WGEA and the MFA to be achieved as impact of this programme.

Programme Activities (1) Six activities during 2010-2012: Completed: Programme Planning Meeting, May 2010 Online Audit Plan, Aug-Sep 2010 Audit Planning Meeting: Indonesia, 11-22 October 2010 Discuss, review and finalise draft audit plan ready for SAI’s approval Course on WGEA Forest Audit Guideline and the use of Geospatial Data for audit 12 SAIs already approved the plan (as of 15.02.2011) Notes: 1. SAI Belize and Tanzania are behind schedule 2. SAI China will approve the audit plan by March 2011

Programme Activities (2) Ongoing Activities: Pilot Audit November 2010 to September 2011 Carry out a performance audit on forestry in respective SAIs as per approved audit plan Supports from IDI and WGEA: Forest audit experts (SMEs) Online support Onsite supports for 5-7 SAIs: last resort and only if audit teams are stuck Output: draft national audit report

Programme Activities (3) Future Activities: Audit review meeting in Tanzania, October 2011 Review draft audit reports Prepare draft compedium of audit findings Prepare SAI Plan to institutionalise programme outputs Discuss feedback on WGEA Forest Audit Guideline Wrap up meeting in April 2012 Finalisation of programme outputs Lessons Learned Status of audit reports and follow-up on audit recommendations Appreciation to SAI Tanzania for accepting to host the audit review meeting. Programme Evaluation is tentatively scheduled by end 2013.

Forest Audit Areas Three areas of forest audits in the WGEA Forest Audit Guideline Policy and Legislation Forest Management Socio-economic, financial and environmental aspects 7 different audit topics across two areas have been selected

Forest Audit Topics AFROSAI-E No SAIs Areas Audit Topic 1 Bostwana Forest Management Forest Protection 2 Kenya 3 Lesotho Policy and Legislation Forest Ownership 4 Tanzania Harvesting 5 Uganda 6 Zambia Forest Monitoring 7 Zimbabwe

Forest Audit Topics ASOSAI CAROSAI No SAIs Areas Audit Topic 1 Bangladesh Forest Management Harvesting 2 Bhutan Policy and Legislation National Forest Inventory 3 China Forest Protection 4 Indonesia 5 Malaysia Permanent Forest Estate 6 Nepal 7 Thailand CAROSAI No SAI Area Audit Topic 1 Belize Forest Management Harvesting

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