1. 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

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

3. 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

4. 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.

5. 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 The rest will be completed by end of the Programme in 2012.

6. 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.

7. 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

8. 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.

9. 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.

10. Programme Activities (1)
Six activities during :
Completed:
Programme Planning Meeting, May 2010
Online Audit Plan, Aug-Sep 2010
Audit Planning Meeting:
Indonesia, 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 )
Notes:
1. SAI Belize and Tanzania are behind schedule
2. SAI China will approve the audit plan by March 2011

11. 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

12. 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.

13. 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

14. 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

15. 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

16. Thank you for your attention www.idi.no