The role of auditing in raising environmental awareness

Transcription

1 The role of auditing in raising environmental awareness Meeting of the V4+2 countries Lovasberény 6-7 Sept Dr. Gyula Pulay Director of Strategy and Planning

2 Why did we recommend this topic? 2 Importance of the preservation of environment; Both environmental pollution and protection are global issues; There is an important role for SAIs in this field; One of the most important issues for the international cooperation of the SAIs; All of the V4+2 SAIs are active in this field.

3 Importance of the preservation of environment mankind is encroaching onto the environment => natural resources are depleted => sustainable use of renewable and nonrenewable natural resources is needed; climate change and its consequences prevention adaptation reduce consequences; maintain sustainable development; be earth-friendly to make a better place for us and for the future generations. 3

4 International cooperation of the SAIs 4 INTOSAI Working Group on Environmental Auditing (WGEA); EUROSAI WGEA: promotes cooperation and exchange of knowledge and experiences among European SAIs on the field of environmental audits; EU Contact Committee: activity proposals on environmental issues, e.g.: coordinated audit on EU Waste Shipment Regulation; Bilateral co-operations: e. g.: ongoing coordinated audit with the SAI of Slovakia: performance audit on the utilisation of funds allocated for the development of the cycle path network.

5 International commitment and goal 5 International commitment - INTOSAI&EUROSAI WGEAs: Use the power of public sector audit to leave a positive legacy for future generations, by improving the quality of the environment, the management of natural resources, and the health and prosperity of people around the world. The EUROSAI WGEA s goals are: to encourage European SAIs to take up and perform environmental audits, and, in particular, to participate in international audits of this kind; Exchanging information Fostering training Publicizing information on European environmental audits and their findings.

6 About INTOSAI WGEA 6 In the framework of INTOSAI Goal 3 (Knowledge Sharing and Knowledge Services), the Working Group on Environmental Auditing (WGEA) aims to encourage the use of audit mandates and audit methods in the field of environmental protection and sustainable development In order to carry out its mission, the WGEA: Assists SAIs in acquiring a better understanding of the specific issues involved in environmental auditing; Facilitates exchange of information and experience among SAIs; and Publishes guidelines and other informative material for their use.

7 INTOSAI environmental guidelines 7 ISSAI Guidelines on Environmental Audit: ISSAI 5110: Guidance on Conducting Audit Activities with an Environmental Perspective; ISSAI 5120: Environmental Audit and Regularity Auditing; ISSAI 5130: Sustainable Development: The Role of Supreme Audit Institutions; ISSAI 5140: How SAIs may co-operate on the audit of international environmental accords. INTOSAI WGEA guidelines on environmental audits: Auditing Forests (Guidance for Supreme Audit Institutions, June 2010); Auditing the Government Response to Climate Change (Guidance for Supreme Audit Institutions, June 2010); Auditing Sustainable Energy (Guidance for Supreme Audit Institutions, June 2010).

8 8 Role of the SAIs contributing to economical, efficient and (cost)-effective policies; checking the effectiveness of environmental management systems evaluating whether the environmental projects meet the SMART or SMARTER requirements Specific, Measurable, Attainable, Relevant, Timely + Evaluate and Reevaluate; helping to prevent climate change;.

9 SAO s environmental audits Audit on the Development and Maintenance of Green Space Owned by Local Governments (September 2009) Main findings: some terms not defined identically => content and tasks of maintenance and development of green spaces not specified at the local governments; in the different fields of green space management, a different amount of effort was invested in the performance of the related tasks. Audit on the Impacts of State and Local Governmental Measures Taken for Energy Management, with Special Regard to the Impacts of Investments Serving Energy Rationalization (August 2010) Main recommendations: prepare and review the local environmental programme; fulfil the reporting obligation; ensure the local organisational, personal and monitoring conditions; establish missing strategies and programmes and complete existing ones; improve statistical information system.

10 10 SAO s environmental audits 2011

11 11 Audit on the Protection of Waters and the Performance of Water Management Tasks Main findings: deficiencies and delays in the implementation of the EU Water Framework Directive and EU provisions => lack of resources; international obligations and deadlines were not meet => shortage in planned domestic resources; official control was not fully efficient due to lack of resources necessary for operation and for development of instruments; monitoring activity partially ensured due to reduced no. of experts and laboratories; polluter pays principle required by the EU is not observed; coordination between actors participating in task performance was not defined => deficiencies in legal background; internal audit was not fully implemented: financial management control system did not cover the whole workflow of the Ministry.

12 12 Audit on the Systems Set Up to Prevent and Avert Natural Disasters and to Eliminate Their Consequences Main findings: defence activity against inland waters was not regulated; continuous reduction of budget resources; system of rules for international disaster assistance at NATO and EU level has not been adopted yet; increase of central funds did not follow the claims; self-support of local governments and citizens was at a low standard.

13 Audit on the Impacts of Actions Taken Against Air Pollution and in the Field of Climate Policy Published in September International obligations for Hungary: Air pollution EU clean air for Europe ; Climate protection - Kyoto protocol 20 % reduction of greenhouse gas emissions by Main question: Were the international obligations and the national objectives implemented? Objectives: the implementation of objectives arising from international obligations and national interests; the change in emissions affecting air quality and climate change as a result of actions taken; evaluation of public authorities and local governments actions.

14 Audit on the Impacts of Actions Taken Against Air Pollution and in the Field of Climate Policy Main findings: lack of professional programmes and law; absence of indicators, existing indicators are not comprehensive; effect of subsidies could be evaluated only partially; the regulation of supervisory and public authorities function were not clear and transparent due to lack of capacity; the monitoring network was not modern. Recommendations: For the Government: to establish the Framework Act on Climate Protection; to validate the regulations relating to settlements; to elaborate indicators as comprehensive as possible. For the Minister of Rural Development: to strengthen regulatory means. For the Minister of National Development: to establish a transparent and documented system of emission trading.

15 Environmental audit plans of SAO in Audit on the measures and the utilisation of national funds related to climate change (preliminary study); Audit on the utilisation of public moneys to prevent external factors causing allergy (preliminary study).

16 16 THANK YOU FOR YOUR ATTENTION!