Reasons and Bases for EUROSAI Audit on Climate Change [ACC]

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2 Reasons and Bases for EUROSAI Audit on Climate Change [ACC] 2009 EUROSAI Working Group on Environmental Auditing [EUROSAI WGEA] Work Plan; 16 January 2009: Common Position on Cooperation for Coordinated Parallel EUROSAI Audit on Climate Changesignedby Cooperating SAIs, Members of EUROSAI WGEA in Warsaw; EUROSAI Audit performed under INTOSAI Global Audit on Climate Change. 2

3 Cooperating SAIs Chamber of Accounts of the Republic of Azerbaijan Audit Office of the Republic of Cyprus Rigsrevisionen - Denmark National Audit Office of Estonia Office of the State Comptroller and Ombudsman of Israel State Audit Office of the former Yugoslav Republic of Macedonia Supreme Audit Office of the Republic of Poland Accounts Chamber of the Russian Federation Swiss Federal Audit Office Accounting Chamber of Ukraine 3

4 Audit Aim Study implementation of commitments ensuing from: United Nations Framework Convention on Climate Change from 9 May 1992; the Kyoto Protocol to United Nations Framework Convention on Climate Change from 11 December 1997; Directive 2003/87/EC of the European Parliament and Council of 13 October 2003 establishing a scheme for greenhouse gas emission allowance trading within the Community and amending Council Directive 96/61/EC; and/or national legislation on climate change. 4

5 Audit Scope Performance of climate change and climate change effects observations; Actions to mitigate climate change; Forecasts and assessments of GHG emission and absorption levels; Reporting of actions taken to mitigate climate change. Audit scope was agreed under Framework Audit Programme to the Common Position on Cooperation. Cooperating SAIs were allowed to limit or extend audit scope, depending on national circumstances. Audited period:

6 Main Audit Findings Climate Change Observations In all the Cooperating SAIs States basic climate variables were tested (temperature, precipitation, numbers of sunny days). In 9 States observations covered other variables (humidity, pressure, wind speed and direction, height and type of clouds, solar radiation, snow cover, glaciers, and permafrost). 6

7 Main Audit Findings Climate Change Observations In all the Cooperating SAIs States analyses and interpretations of measurement results were carried out, mostly by meteorological services. Information on climate change results was published as reports by Government agencies, statistical offices, and placed on their websites. The Cooperating SAIs States meteorological services were involved in climate data exchange. 7

8 Main Audit Findings Climate Change Observations - Financing In all the Cooperating SAIs States, climate change observations were funded from state budget. In Cyprus Meteorological Service was partially financed by the EU and via other international programmes. In the former Yugoslav Republic of Macedonia, UNDP funds were used. In Poland National Fund for Environmental Protection and Water Management resources were spent on top of state budget. In Switzerland scientific research was supported by Swiss National Science Foundation. 8

9 Main Audit Findings GHG Emissions Country Base year (excl LULUCF) Greenhouse gas emissions[gg CO 2 eq] 2006 (excl LULUCF) 2007 (excl LULUCF) Emission reduction in 2007 relative to base year (excl LULUCF) [%] Greenhouse gas emissions per capita [Mg CO 2 eq] AZ CY (1990) (1990) DK EE (1990) IL MK PL RU (2000) (1988/1995) (1990/1995) , CH (1990) UA (1990) ,

10 Main Audit Findings - Climate Change Mitigation In 8 Cooperating SAIs States GHG reduction scenarios and strategies were drawn up. In 2 Cooperating SAIs States (Israel, Ukraine) steps were taken to calculate possible emission reductions. 10

11 Main Audit Findings - Climate Change Mitigation From 10 Cooperating SAIs States Denmark, Estonia, Poland, Russian Federation, Switzerland and Ukraine are Kyoto Protocol Annex B countries; Cyprus, Denmark, Estonia and Poland are EU Member States; Azerbaijan, the former Yugoslav Republic of Macedonia and Israel are not Kyoto Protocol Annex B countries nor EU MS. 11

12 Main Audit Findings - Climate Change Mitigation EMISSION TRADING IN KYOTO COUNTRIES In Russia - no emission trading internal system existed; external system was not functioning yet. In Switzerland, in 2006 national registry failed to register allowance transfers. Switzerland was intending to link into Community emissions trading scheme (EU ETS). 12

13 Main Audit Findings - Climate Change Mitigation EMISSIONS TRADING IN EU MS Pursuant to Directive 2003/87/EC in Cyprus, Denmark, Estonia and Poland national emission allowance allocation plans were developed, and national registers of allowances were maintained in consolidated system [Community Independent Transaction Log (CITL)], e.g., in Denmark, Estonia and Poland - electronic registers operated, in Cyprus allocation, verification, and surrender of emission allowances operations were carried out manually. 13

14 Main Audit Findings - Climate Change Mitigation - CDM ACC showed that CDM referred to in Kyoto Protocol art.12 was applied in Denmark, Israel, and Switzerland. In Azerbaijan, Cyprus and the Former Yugoslav Republic of Macedonia it was in preparation. 14

15 Main Audit Findings - JI In the audited period JI projects were implemented under Kyoto Protocol Art. 6. In Russia launching preparations began with updating the legal basis. JI was not relevant to Azerbaijan, Cyprus, Israel, and the former Yugoslav Republic of Macedonia, because they are not UNFCCC Annex I countries. 15

16 Main Audit Findings - Monitoring In all Co-operating SAIs States measures to mitigate climate change were monitored. Required reports were prepared and submitted to UNFCCC Secretariat and EC. Certain reports were submitted delayed. Annual emission reports submitted by installation operators were verified in Cyprus, Denmark, and Poland by accredited/authorised verifiers; in Estonia by Estonian Environment Information Centre of the Minsitry of Environment. 16

17 Joint Final Report JFR consists of Part I: general information on audit, climate change in Europe, related international regulations in Co-operating SAIs States; Part II: main findings in four audited areas (observations, mitigation, monitoring, and financing); Part III: national reports summaries and assessments of audit findings. 17

18 Joint Final Report JFR Part III also includes Communiqué on results of Coordinated Audit of Air and Ozon Layer Protection and Implementation of Related International Agreements, performed by the SAIs from Slovak Republic, Republic of Slovenia, Czech Republic and Austria, as well as summaries of national audit reports from said SAIs. Joint Final Report was accepted by all Co-operating SAIs in December