1. Law for Environmental Protection
International concern for environmental protection
International concern for Sustainable Development
UN conference on Human Environment and Development-Stockholm-1972
Result-Stockholm Declaration on the Human Environment
RTI, MUMBAI / DAY 1 / Slide 1.4.1

2. Law for Environmental Protection (Cont)
Report of the world commission on Environment and Development-1987-Brundtland Commission
Sustainable Development Concept
Cocoyoc Declaration on Environment and Development-1970
RTI, MUMBAI / DAY 1 / Slide 1.4.1

3. Law for Environmental Protection (Cont)
Definition
“Sustainable development is the development that meets the needs of the present without compromising the ability of the future generations to meet their own needs”
RTI, MUMBAI / DAY 1 / Slide 1.4.1

4. Law for Environmental Protection (Cont)
The Earth Summit-
The United Nations conference on Environment and Development (UNCED) popularly known as Earth Summit-1992 at Rio de Janeiro-
150 Governments participated
Earth summit was inspired by Brundtland report 1987
RTI, MUMBAI / DAY 1 / Slide 1.4.1

5. Law for Environmental Protection (Cont)
The Result of Summit-Agenda 21
Agenda 21-a comprehensive Blue print for Global actions for Sustainable Development
Agenda 21-a voluntary action plan
Agenda 21-Divided into 4 sections
RTI, MUMBAI / DAY 1 / Slide 1.4.1

6. Law for Environmental Protection (Cont)
Section I-Social and Economic
Section II-Conservation and Management of Resources for Development
Section III-Straightening the Role of Major Groups
Section IV-Means of implementation
RTI, MUMBAI / DAY 1 / Slide 1.4.1

7. Law for Environmental Protection (Cont)
Role of India
Constitution-Indian constitution is perhaps one of the rare constitutions of the world which contains specific provisions relating to Environmental protection
India is a signatory to many Environmental treaties
RTI, MUMBAI / DAY 1 / Slide 1.4.1

8. Law for Environmental Protection (Cont)
Indian constitution Article 51 (c ) provides that India shall respect International treaties
Devolves duty on the citizen also to preserve the nature
Article 48-A puts duty on the state regarding the protection of Environment
RTI, MUMBAI / DAY 1 / Slide 1.4.1

9. Law for Environmental Protection (Cont)
All signatories to translate the Summit decisions into action-implementation
India under obligation to implement Environmental protection
Article 253 of the constitution provides for power of parliament to make law for implementing any treaty
RTI, MUMBAI / DAY 1 / Slide 1.4.1

10. Law for Environmental Protection (Cont)
Under this provisions, parliament enacted many laws for protection of Environment, prevention of pollution
International law, unless otherwise contrary can be construed as binding.
RTI, MUMBAI / DAY 1 / Slide 1.4.1

11. Law for Environmental Protection (cont)
Important legislations:
The Water (prevention and control of pollution) Act, 1974
The Air (prevention and control of pollution) Act, 1981
The Environment (Protection) Act,1986
The National Environment Appellate Authority Act,1997
The National Environment Tribunal Act, 1995
RTI, MUMBAI / DAY 1 / Slide 1.4.1

12. Law for Environmental Protection (cont)
The Water (prevention and control of pollution) Act, 1974
Water is the State subject
Parliament can not legislate on water subject
States have to agree for parliament legislation
Majority States resolved for parliament legislating
Parliament therefore, passed the water Act
RTI, MUMBAI / DAY 1 / Slide 1.4.1

13. Law for Environmental Protection (cont)
Salient features of the Act (Water Act)- objectives
To prevent and control water pollution
To maintain wholesomeness of water
To establish control on State Boards for prevention and control of pollution
To empower the Boards for prevention/control of pollution
To provide penalties for contravention of the provisions of the Act
To establish control on state water testing laboratories.
RTI, MUMBAI / DAY 1 / Slide 1.4.1

14. Law for Environmental Protection (cont)
Central/State pollution control Boards
Both the Boards have the objective of pollution control
Main functions of the Central pollution control Board
a) Advise the Central Govt. for control of pollution of water
b) Co-ordinate the activities of the State Boards
RTI, MUMBAI / DAY 1 / Slide 1.4.1

15. Law for Environmental Protection (cont)
c) Provide technical assistance and guidance to State Boards
d) Plan and organise training
e) Media program organising
f) To perform functions of the State Board in case of default
g) Collect and public technical date
h) Lay down standards for stream/well
i) Plan and organize pollution control programs
j) Establish laboratories for testing
RTI, MUMBAI / DAY 1 / Slide 1.4.1

16. Law for Environmental Protection (cont)
Functions of State Boards
Plan and control/abate pollution of water
Advise State Govt. on matters of water pollution
To collect and spread information
To investigate and conduct research in matters of pollution
To work in tune with CPCB
RTI, MUMBAI / DAY 1 / Slide 1.4.1

17. Law for Environmental Protection (cont)
To inspect sewerage or trade effluents
To lay down standards of sewerage/trade effluents etc.
RTI, MUMBAI / DAY 1 / Slide 1.4.1

18. Law for Environmental Protection (cont)
To create methods of effluent disposal/sewerage disposal
in land
in water
in stream etc.
To prevent discharge of waste into water
To advise Govt. with respect to location of polluting industries
RTI, MUMBAI / DAY 1 / Slide 1.4.1

19. Law for Environmental Protection (cont)
To establish laboratories
To Co-ordinate with CPCB
RTI, MUMBAI / DAY 1 / Slide 1.4.1

20. Prevention and Control of Water Pollution
Under this act, State Government has power to restrict the application of the Act to certain areas
It has also power to obtain information
PCBs have power to take samples of effluents.
Report of analysis
RTI, MUMBAI / DAY 1 / Slide 1.4.1

21. Cont… PCBs have power to enter any factory and inspect
It can prohibit use of stream or well for disposal of polluting matter
It can regulate new outlets and new discharges
RTI, MUMBAI / DAY 1 / Slide 1.4.1

22. Cont…
PCBs to undertake emergency measures in case of pollution of stream or well
PCBs can also approach for restraining apprehended pollution of water in streams or wells
It can give directions
RTI, MUMBAI / DAY 1 / Slide 1.4.1

23. Cont… Water Act – Chapter VII
Under this chapter penalties can be levied for certain acts
- Destruction of notices of PCBs
- Obstructing PCB persons from doing their duty
- damaging property of PCBs
- non furnishing of information
RTI, MUMBAI / DAY 1 / Slide 1.4.1

24. Cont… - Failure to intimate accident
- for willful omission of information
- or making false statement etc.
- punishment including imprisonment with penalty – Rs.10, months
RTI, MUMBAI / DAY 1 / Slide 1.4.1

25. Cont…
Under this act Central water laboratory, State water Laboratories are set up
Analysts appointed for analyzing the samples
Reports are published by analysts
PCBs to take the help from local bodies also
RTI, MUMBAI / DAY 1 / Slide 1.4.1

26. Cont…
Section 63 of Water Act gives power to make rules to Central Government
Section 64 to State Government
States shall make rules on matters which are not dealt with by the Central Rules
RTI, MUMBAI / DAY 1 / Slide 1.4.1

27. The Air(Prevention and Control of Pollution) Act, 1981
Under this act the CPB plays a major role in control/abatement of pollution
It has to advise Central Government for improvement of Air quality
It has to prevent air pollution
Co-ordinate the activity of state pollution control boards
RTI, MUMBAI / DAY 1 / Slide 1.4.1

28. The Air(Prevention and Control of Pollution) Act, 1981(Cont..)
Chapter VI of the air act relates to prevention and control of air pollution
The state governments in consultation with the Board declare air pollution control areas
Alter air pollution control areas
Declare new air pollution control areas
RTI, MUMBAI / DAY 1 / Slide 1.4.1

29. The Air(Prevention and Control of Pollution) Act, 1981(Cont..)
The act provides for control of emission from auto mobiles
It also restricts certain industries on the basis of air pollution
It declares the level of air pollutants as per standards
It applies to the courts to restrain persons from polluting
Just like water act it gives power to PCBs to enter and inspect the factory.
RTI, MUMBAI / DAY 1 / Slide 1.4.1

30. Cont… The wildlife(Protection) Act, 1972
The National environment tribunal Act, 1995
The Environmental Protection Act, 1986
The Bio-Diversity Act, 2002
Are the other related environmental legislations.
RTI, MUMBAI / DAY 1 / Slide 1.4.1

31. Law for Environmental Protection (cont)
Audit issues
CPCB/SPCBs are major key players in control of pollution
Working to CPCB/SPCBs is the focal point for audit
Regularity audit and performance Audit
They act on behalf of Govt.
Regularity Audit-Compliance Audit
RTI, MUMBAI / DAY 1 / Slide 1.4.1

32. Law for Environmental Protection (cont)
Areas of compliance Audit
SAI to audit compliance of international requirements for pollution control
SAI to have the concept of Sustainable Development
SAI to understand the policy
SAI not to comment on the policy as it will be construed as criticism.
RTI, MUMBAI / DAY 1 / Slide 1.4.1

33. Law for Environmental Protection (cont)
SAI to ensure in audit implementation of Environmental program in tune with the established policy
SAI to verify whether national targets for pollution control of water has been set
If so, whether the targets are as per the International accord
RTI, MUMBAI / DAY 1 / Slide 1.4.1

34. Law for Environmental Protection (cont)
Whether there is any backlog in achieving the targets
Whether the target itself is realistic
Whether sufficient reasons have been adduced for non achievement of targets
Whether there is close monitoring of the targets and action for non achieving taken at appropriate levels
RTI, MUMBAI / DAY 1 / Slide 1.4.1

35. Law for Environmental Protection (cont)
SAI to audit the budget for environmental programs
SAI to comment on the adequacy with reference to the target set
SAI to consider the Sustainable Development concept
RTI, MUMBAI / DAY 1 / Slide 1.4.1

36. Law for Environmental Protection (cont)
SAI to comment on the excess spending-absence of budgetary Control
SAI to comment on the savings (lack of implementation)
Saving in environmental areas will project a bad picture as saving means less environmental degradation to that extent
RTI, MUMBAI / DAY 1 / Slide 1.4.1

37. Law for Environmental Protection (cont)
Working of the CPCB/SPCBs to be audited on Performance Audit basis
Concepts of 3 E Es-Economy,efficiency and effectiveness,plus 2 EEs, that is ethics and equity
Working of the Board-includes all objectives and the results of performance
To see, how far the targets set by Central Govt. (CPCB) have been achieved
Shortfall to be commented
RTI, MUMBAI / DAY 1 / Slide 1.4.1

38. Law for Environmental Protection (cont)
Working is whether cost effective or not
Whether extra expenditure/nugatory expenditure etc. have been incurred.
Whether there is responsibility centre/accountability in the Board
Whether it is compiling reliable data and reporting
RTI, MUMBAI / DAY 1 / Slide 1.4.1

39. Law for Environmental Protection (cont)
Whether the CPCB has undertaken any major project
If so, the project to be subjected to Performance Audit
Whether the CPCB is compiling data on which further planning is to be done
If so, whether the data is reliable and complete
RTI, MUMBAI / DAY 1 / Slide 1.4.1

40. Law for Environmental Protection (cont)
Audit at Ministry level
A Macro level analysis-
Whether the Ministry has compiled reliable and complete data regarding pollution problems.
Whether the data regarding quality of water in each area is available
Whether the details of pollution level of various rivers/lakes/streams are available
RTI, MUMBAI / DAY 1 / Slide 1.4.1

41. Law for Environmental Protection (cont)
Whether CPCB is networking with other SPCBs for pollution control activities.
Whether the wholesomeness of water is regularly tested and data made available to the concerned
Whether the concerned has taken any action for improving the quality of water
Water quality is essential as it affects the health of the people.
RTI, MUMBAI / DAY 1 / Slide 1.4.1

42. Law for Environmental Protection (cont)
SAI to check the budget for unit wise allocation of funds for environmental activities
SAI to check whether monitoring system exists within the Ministry to review progressive expenditure
SAI to check whether grants given to various NGOs are utilized properly.
SAI to verify the mechanism of Ministry’s monitoring of utilisation of grants by the departments as well as the NGOs
SAI to verify whether Ministry has data regarding submission of audited statement of Accounts for grant utilization by NGOs
RTI, MUMBAI / DAY 1 / Slide 1.4.1

43. Law for Environmental Protection (cont)
SAI to verify the implementation of environmental policy at the Ministry level
SAI to see whether a reliable and documented MIS exists in the Ministry to measure achievement against international targets
SAI to ensure that the Government reports to its parliament regarding implementation of International treaties/accords
SAI to monitor the directives of the parliament to Ministry regarding compliance of Environmental laws.
RTI, MUMBAI / DAY 1 / Slide 1.4.1

44. Law for Environmental Protection (cont)
Regional/state level implementation
States have to comply with the directives of the Central Ministry (CPCB) through the state CPCBs
Targets and achievement of environmental issues desired by Ministry to be reviewed/commented
SAI to ensure that targets set are realistic
SAI to verify the performance indicators
SAI to ensure that the performance indicators are measurable and realistic
RTI, MUMBAI / DAY 1 / Slide 1.4.1

45. Law for Environmental Protection (cont)
State/Regional level implementation is through the state PCBs
MIS available at the SPCBs are checked for reality/integrity and correctness
Implementation especially with reference to international accords are to checked thoroughly and reported
Shortfall in targets to be commented
Cost benefit analysis in terms of environmental issues is to be checked and reported.
RTI, MUMBAI / DAY 1 / Slide 1.4.1

46. Law for Environmental Protection (cont)
Program level Audit
Financial Audit
Grant accounts are kept on cash accounting basis
This method will reveal only 1 year position
Accrual system gives a wider perspective of environmental issues
It will give a totality of the issue-liability or asset
In case of non compliance of certain treaty provisions liability arises
In accrual system such liability will be shown in totality
RTI, MUMBAI / DAY 1 / Slide 1.4.1

47. Law for Environmental Protection (cont)
In units of commercial nature:
Certification of Financial Statements will focus on environmental assets/liability
In case of creation of environmental assets such as ETPs, Gas chambers etc. the methods of depreciation to be checked
Assets of environmental nature shall have speedier wear/tear
Certification to take care of additional depreciation and high maintenance cost.
RTI, MUMBAI / DAY 1 / Slide 1.4.1

48. Law for Environmental Protection (cont)
Penalties on account non compliance of directives of SPCBs to be checked in accounts of commercial concerns
All legal matters either beneficial for detrimental to be accounted for in F S
Legal cases contingent liability to be reflected/disclosed in accounts.
RTI, MUMBAI / DAY 1 / Slide 1.4.1

49. Law for Environmental Protection (cont)
The auditee units wher implementation of environmental issues is going shall be audited to see:
that all PCB directions are complied with
that all requisite returns are submitted in time
that all dues to the PCBs such as water cess are paid in time
RTI, MUMBAI / DAY 1 / Slide 1.4.1

50. Law for Environmental Protection (cont)
all targets set by PCBs have been achieved
all precautions for control of emission of noxious gas, pollution of Water, air etc have been taken and documented.
RTI, MUMBAI / DAY 1 / Slide 1.4.1

51. Law for Environmental Protection (cont)
Performance Audit
Auditee units carrying out environmental activities are subjected to Performance Audit
Governmental schemes/projects are also audited for performance appraisal
Units/Schemes are assessed for:
achieving of targets
providing for targeted benefits to the public
RTI, MUMBAI / DAY 1 / Slide 1.4.1

52. Law for Environmental Protection (cont)
economic implementation of the schemes avoiding wasteful, nugatory and extra expenditure
efficient running of the unit or implementation of the scheme/project where by budgets are fully utilised
effective working/running of the schemes , projects
RTI, MUMBAI / DAY 1 / Slide 1.4.1

53. Law for Environmental Protection (cont)
Overall legislative compliance of the law provisions will be seen:
at National level
State/Regional level through PCBs
program/project level at the local level
SAI shall ensure that the law provisions are not only complied with but also reported to Parliament. In case of failure at the Executive level SAI shall report to the Parliament through Audit Reports.
RTI, MUMBAI / DAY 1 / Slide 1.4.1