2014 – 2016 Progress Report of the INTOSAI Working Group on Environmental Auditing Secretariat of the INTOSAI WGEA Cairo - Egypt, October 2014

Outline WGEA membership Research Projects and Update Guidelines Review Four ISSAIs on Environmental Audit Regional WGEAs Activities Working Group Meetings: Assembly & SC Meetings WGEA participation in Regional WGEA Meetings Capacity Building Programs INTOSAI WGEA Global Training Facility : iCED India Dissemination of Training Module in Forestry Auditing Greenlines Newsletter Website & Annual Audit Collection Cooperation between INTOSAI WGEA and International Organizations 2 The 6th SC Meeting of INTOSAI KSC October, Cairo, Egypt

WGEA membership 3 77 member SAIs - newest member: Bahama, Iraq, Nigeria WGEA Steering Committee: -Argentina, Brazil, Cameroon, Canada, China, Czech Republic, European Court of Auditors, Egypt, Estonia, India, Indonesia, Lesotho, Morocco, New Zealand, Norway, Philippines, United States Coordinators of RWGEAs: - ACAG/PASAI: New Zealand - AFROSAI: Cameroon - ARABOSAI: Egypt - ASOSAI: China - EUROSAI: Estonia - OLACEFS: Argentina The 6th SC Meeting of INTOSAI KSC October, Cairo, Egypt

Research Projects and Update Guidelines 4 The 6th SC Meeting of INTOSAI KSC October, Cairo, Egypt Seven Research projects: o Renewable energy (Morocco and Indonesia) o Energy saving (Czech Republic) o Environmental assesment (Canada and India) o Market based instruments for environmental protection and management (Estonia) o Greening the SAIs (India) o Auditing government responses to a marine environment impacted by climate change: Creative and innovative strategies used by SAIs (USA) o How to increase the quality and impact of environmental audits (Lesotho and Cameroon) Update the INTOSAI WGEA 2004 guidance material: o Towards Auditing Waste Management (Norway)

Review Four ISSAIs on Environmental Audit 5 The 6th SC Meeting of INTOSAI KSC October, Cairo, Egypt Co-lead by Indonesia & Brazil: o ISSAI 5110: Guidance on Conducting Audits of Activities with an Environmental Perspective, 2001 (ECA) o ISSAI 5120: Environmental Audit & Regularity Auditing, 2004 (ECA) o ISSAI 5130: Sustainable Development: The Role of Supreme Audit Institutions, 2004 (Canada) o ISSAI 5140: How SAIs May Co-operate on the Audit of International Environmental Accords, 1998 (Philippines)

Regional WGEAs Activities 6 The 6th SC Meeting of INTOSAI KSC October, Cairo, Egypt o COMTEMA (OLACEFS) : Coordinated Audit on Water Resources, Cooperative Audit on Protected Areas, Biodiversity Coordinated Audit in 2014, o PASAI Regional WGEA : Cooperative Performance Audit (CPA) on solid waste management, water management, sustainable fisheries management and climate change adaptation o AFROSAI WGEA : Lake Chad Cooperative Audit, Lake Victoria Cooperative Audit, Cooperative Audit on River Nile, Planned Cooperative Audit on the River Niger Basin in 2015 o ASOSAI WGEA : Cooperative Environmental Audit on Mekong River Basin o EUROSAI WGEA : Cooperative activities on The Artic Council, Black Sea, River management, CO2 emissions trading, National Parks, and Climate Change

Working Group Meetings 7 The 6th SC Meeting of INTOSAI KSC October, Cairo, Egypt  SC Meeting in Lombok, Indonesia (2-5 April 2014)  WG Assembly Meeting in Manila, Phillipines ( 29 September – 2 October 2014)

SC Meeting in Lombok, Indonesia (2-5 April 2014) Attended by 36 SC members from 16 SAIs; Approval of the Project Plans and reporting progress from the RWGEAs and Secretariat; 8 The 6th SC Meeting of INTOSAI KSC October, Cairo, Egypt

The 16th INTOSAI WGEA Assembly Meeting in Manila, Philippines (29 Sept – 2 Oct 2014) Attended by 116 Participants from 46 SAIs and 7 international speakers Plenary Sessions on : Environmental Issues, Audit Series, Review ISSAIs, Citizen Engagement in Environmental auditing, Market Based Instruments for Environmental Protection, and The initiative taken by the Philippines in protecting its Marine Environment 9 The 6th SC Meeting of INTOSAI KSC October, Cairo, Egypt

The 16th INTOSAI WGEA Assembly Meeting in Manila, Philippines (29 Sept – 2 Oct 2014) Parallel Sessions on each research project, update guidance and ISSAI review : Project Presentation and Discussion Focus Group Discussions on ISSAI 5110, 5140, 5130, 5120 IDI and WGEA Cooperation Project 10 The 6th SC Meeting of INTOSAI KSC October, Cairo, Egypt

The 16th INTOSAI WGEA Assembly Meeting in Manila, Philippines (29 Sept – 2 Oct 2014) 11 The 6th SC Meeting of INTOSAI KSC October, Cairo, Egypt Key points of the meeting : The meeting was success and all the participants received information and knowledge from our guest speakers related to the environmental issues on: a.Opportunities for auditors in the implementation of environmental rule of law as a mechanism for enhancing accountability on the path towards sustainable development; b.Environmental Performance Audit: Recommendations with an Domino Effect; c.Implementation of Energy Policy in Philippines d.Citizen Engagement in Environmental Auditing e.Market Based Instruments for Environmental Protection f.Implementation of MBI in UNFCCC g.The Initiatives taken by the Philippines in protecting its Marine Environment

The 16th INTOSAI WGEA Assembly Meeting in Manila, Philippines (29 Sept – 2 Oct 2014) 12 The 6th SC Meeting of INTOSAI KSC October, Cairo, Egypt Capacity building through sharing experience in conducting cooperative audit by the SAIs related to: Biodiversity Protection through Coordinated Audit done in Brazil; Measures to fight illegal fishing in Lake Victoria, Africa; Audit on the Lake Chad in Africa; and Audit on the River Niles in Africa.

The 16th INTOSAI WGEA Assembly Meeting in Manila, Philippines (29 Sept – 2 Oct 2014) 13 The 6th SC Meeting of INTOSAI KSC October, Cairo, Egypt Other Key points of the meeting : The project leaders will accommodate all inputs and comments from the parallel sessions in finalizing the projects Next meeting agenda: 14 th SC Meeting in September/October th Assembly Meeting in the mid 2016

WGEA participation in Regional WGEA Meetings 14 The 6th SC Meeting of INTOSAI KSC October, Cairo, Egypt Regional WGEA meetings participated : o XII Annual Meeting of COMTEMA (OLACEFS) in Buenos Aires, Argentina on 28 March 2014 o The 5th Seminar on Environmental Auditing and 4th Working Meeting of ASOSAI WGEA in Hanoi, Vietnam on April 2014 o 8th PASAI Regional WGEA in Canberra, Australia on May 2014 o 4th Annual Meeting of AFROSAI WGEA in Mombassa, Kenya on May 2014 o 12th Annual EUROSAI WGEA in Vilnius, Lithuania on 7-9 October 2014

Capacity Building Programs (1) INTOSAI WGEA Global Training Facility : iCED India 1st International Training Program on Environment Auditing: Date : 25 th November-11 th December participants from 13 countries across the world – Afghanistan, Bahamas, India, Indonesia, Kenya, Kuwait, Malaysia, Moldova, Rwanda, Nigeria, Saudi Arabia, South Africa and Turkey Modules for training developed in conjunction with INTOSAI WGEA GTF project sub committee members – Climate change: Norway – Sustainable development: Estonia – Water: USA – Waste: India – Biodiversity: Brazil 15

Capacity Building Programs (1) INTOSAI WGEA Global Training Facility : iCED India 2nd International Training Program on Environment Auditing: Date: 14 th to 27 th November 2014 Invitation letters have been circulated –By –Website Application has been closed –Received more than 25 nominations from over 10 SAIs 15 day course : covers thematic areas like waste, water, climate change, sustainable development etc The 6th SC Meeting of INTOSAI KSC October, Cairo, Egypt 17

Objectives To provide knowledge for SAI’s auditors the principles of Sustainable Forest Management To guide SAI’s auditors how to utilize the WGEA Guidance in Forestry Auditing and other resources To share auditors’ experiences and practices in auditing the forestry sector Capacity Building Programs (2) Dissemination of Training Module in Forestry Auditing Lectures: explaining the Guidance Class and Group discussions Exercises Case Studies Field Trip (Practicing Geo Spatial Tools) Methodology The 6th SC Meeting of INTOSAI KSC October, Cairo, Egypt 18

Training venues Jakarta Medan Jogjakarta Makassar The 6th SC Meeting of INTOSAI KSC October, Cairo, Egypt 19

Date : 15 – 19 September 2014 Venue : BPK RI Training Centre, Jakarta Indonesia Participants : 21 people from 9 SAIs (Fiji, Malaysia, Micronesia, Nigeria, Tanzania, Philippines, Thailand, Timor Leste, Indonesia) Trainers : Subject Matter Experts (SME) from Kenya and Indonesia Capacity Building Programs (2) 1st International Training on Forestry Audit The 6th SC Meeting of INTOSAI KSC October, Cairo, Egypt 20

Sessions : Introduction on Audit Forest; Understanding Forests; Describing SFM; Defining Audit Topic, Methodology, and Scope; Developing Researchable Questions and Criteria; Identifying Audit Evidence and Methodology; Developing ADM; Preparing Audit Report Capacity Building Programs (2) 1st International Training on Forestry Audit The 6th SC Meeting of INTOSAI KSC October, Cairo, Egypt 21

Field Trip : On Hands Practice with Geo Spatial Tools at Gunung Gede Pangrango National Park Capacity Building Programs (2) 1st International Training on Forestry Audit The 6th SC Meeting of INTOSAI KSC October, Cairo, Egypt 22

Next Schedule : StageActionDate 12nd Training invitation letterApril nd Training deliverySeptember nd Training evaluation reportNovember rd Training invitation letterApril rd Training deliverySeptember rd Training evaluation reportNovember 2016 The 6th SC Meeting of INTOSAI KSC October, Cairo, Egypt 23 Capacity Building Programs (2) Dissemination of Training Module in Forestry Auditing

The 8 th Survey of Environmental Audit 24 The survey will use almost the same format as the 7 th survey in 2012/2013 Proposed additional questions related to: o Disaster Management/Disaster-related Aid Audit; o Fraud and Corruption in the Environmental Management The 6th SC Meeting of INTOSAI KSC October, Cairo, Egypt ActivityTime Send the survey out to all the INTOSAI members February 2015 Deadline for Survey Result CollectionApril 2015 Analyzing The Survey ResultApril-June 2015 Report WritingJuly 2015 Report Published in WGEA websiteSeptember 2015

Greenlines Newsletter 25 The 6th SC Meeting of INTOSAI KSC October, Cairo, Egypt Greenlines Newsletter by SAI of USA  Published twice per year  Online version and Printable PDF version available on the WGEA website  Latest Edition : June 2014, Feature Story from SAI India about iCED  Next Edition : December 2014

WGEA Website 26 The 6th SC Meeting of INTOSAI KSC October, Cairo, Egypt  or  Maintained and administered by SAI of Indonesia  Provide a web-based Project Forum to share documents and have online discussions among project members

Annual Audit Collection 27 The 6th SC Meeting of INTOSAI KSC October, Cairo, Egypt The Secretariat will conduct 3 annual audit collections (2014, 2015, and 2016) Audit Collection for 2014Time sent to all INTOSAI membersMay 2014 Deadline for Report CollectionOctober 2014 Upload the Reports in the WGEA Website November 2014

Cooperation between INTOSAI WGEA and International Organizations 28 The 6th SC Meeting of INTOSAI KSC October, Cairo, Egypt 1st Asia and Pacific International Colloquium on Environmental Rule of Law – Defining a New Future for Environmental Justice – December 2013 Organized by UNEP and Chief Justice of Malaysia INTOSAI WGEA contributed as a panelist on the topic “Perspective of Accountability, Transparency and Liability in the Context of Environmental Rule of Law” 16th Assembly Meeting INTOSAI WGEA inviting international organization such as UNEP, UNFCCC, European Environment Agency (EEA), and CCAF as Keynote Speakers

INTOSAI WGEA : What Next ? 29 The 6th SC Meeting of INTOSAI KSC October, Cairo, Egypt Finalize the projects of the Work Plan by Mid 2016 Next WGEA Meetings : 14 th SC Meeting in September/October th Assembly Meeting in the mid 2016 Next Capacity Building Programs : 2 nd International Training Program on Environment Auditing at iCED India in November nd International Training Program on Foresty Audit at BPK Training Centre in September 2015

The 6th SC Meeting of INTOSAI KSC October, Cairo, Egypt