A Word from AFROSAI WGEA Chair...environmental protection during the 22nd Conference of Parties...
Transcript of A Word from AFROSAI WGEA Chair...environmental protection during the 22nd Conference of Parties...
AFROSAI WGEA Newsletter First Issue January – March 2017 1
First Issue January – March 2017
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A Word from AFROSAI WGEA Chair
We are moving in the Right Direction!
Dear friends, dear colleagues,
The year 2017 brings great expectations in the area of environmental auditing in the AFROSAI region. The challenges are many: - developing and adopting of a new AFROSAI WGEA Work Plan for the period 2017 to 2019; - making progress in preparing and, where possible, in launching cooperative audits on the Congo Basin forests, the Nile River and the Niger River; - monitoring the active contribution of African SAIs to projects developed by INTOSAI WGEA; - developing or improving on training opportunities for SAIs with special focus on environmental issues of our continent; - looking for new partners and strengthening existing partnerships in order to promote the practice of environmental auditing.
We must all work together in order to achieve this. On our side, we will need to improve on our communication, make suggestions and develop our daily responsiveness.
The first results of the year are encouraging us in the path of success. Indeed, at the end of a planning meeting that was held in Cameroon on February, SAIs of countries hosting the Congo Basin forest signed a Memorandum of Understanding. The signing ceremony also double as the official launching of this audit project which will involve the SAIs of Cameroon, Congo, DR Congo, the Central African Republic, Gabon, Burundi and Chad. As with this project, we will need to mobilize ourselves to provide the products and expected
results.
This edition of our newsletter allows us to share information about such activities. We encourage SAIs to send us the information they would like to disseminate within the AFROSAI region. I wish you good reading and best wishes for the year 2017.
Mrs. MBAH ACHA Rose FOMUNDAM, Head of SAI Cameroon, Chair of AFROSAI WGEA
The Cooperative Audit of the Congo Basin
Forests is Launched!
Following a planning meeting that was held in Yaoundé, Cameroon, from 06 to 08 February 2017, the Heads and representatives of the SAIs of Cameroon, the Democratic Republic of Congo, the Central African Republic and Chad signed a Memorandum of Understanding to launch the execution of the environmental cooperative audit of the Congo Basin forest. The SAIs of Gabon and the Congo subsequently decided to subsequently sign the document.
Mr. Tassilo Von DROSTE was representing GIZ, the strategic and technical partner of this project. The Central African Forest Commission (COMIFAC) was also present, through Mr. ITSOUA MADZOUS Gervais Ludovic, her Deputy Executive Secretary and Technical Coordinator. Experts from the Cameroonian Ministries responsible for Environment, Forestry and Wildlife also participated in the planning meeting.
The audit will provide an opportunity for SAIs to assess management systems, processes and practices governing the Congo Basin forest in all member countries of the Congo Basin Forest Commission. Participating SAIs and their auditors will also benefit from capacity building activities.
The next step of the project will involve team training and operational planning for the audit during a workshop to be held in Kinshasa, Democratic Republic of Congo.
AFROSAI WGEA Newsletter First Issue January – March 2017 2
Sustainable Development Governance: A high interest domain for SAIs
he best shared definition of Sustainable
Development is contained in the famous
Brundtland Report of the World Commission for
Environment and Development, published in 1987.
According to this report, Sustainable Development is
defined as: “Development which helps to meet
present needs without jeopardizing the ability of
future generations to meet theirs”. It is a concept
based on Economic, Social and Environmental pillars
to which a Cultural pillar should be added. The
importance of this notion grew during the past two
decades, due to the negative effects of economic and
industrial activities of States and the private sector on the
environment and the substantial disruption of natural
balances, nursing fears as regards the life quality of future
generations.
Anecdotally, the industrial revolution of the XIXth century
generated the idea that technical progress will ensure
unlimited growth and linear progress to mankind.
Meanwhile, there was gradual awareness, from the 1920s,
of the negative effects of industrialization on natural
milieus, wildlife, aquatic milieus, etc. After WWII,
awareness did not just increase in the domain, but at the
same time, further reflections showed that economic
growth in the raw sense is likely to ignore the human
factor.
In 1968, deliberations of the Club of Rome were the
starting point of a wide debate, with the publication of the
report "Stop Growth". This debate led to the concept of
eco-development, discussed at the Stockholm
Conference in 1972, then to that of “sustainable
development”, promoted by the Brundtland report, “Our
common future”, published in 1987 by the World
Commission on Environment and Development.
Subsequently, the Rio Conference or Earth Summit, held in
June 1992, enabled progress and compromises, thus
contributing largely to a global awareness on the idea of
sustainable - economic, social, environmental -
development. Since then, States and other economic and
social actors have been working to implement sustainable
development. Thus, after nearly a decade of
implementation of the World Millennium Development
Goals, with mixed results, the United Nations General
Assembly adopted in 2015 the Global Agenda for
Sustainable Development, also known as the 2030 Agenda,
including 17 Sustainable Development Goals for the planet.
Governments are increasing efforts and initiatives to
achieve these goals.
To achieve this, however, a different governance approach
that takes into account the environmental aspects or
impacts of public and private actors' activities, is necessary.
This new approach is that of environmental governance.
Environmental governance refers to collective
leadership in decision-making involving all stakeholders to
ensure better planning and management of natural
resources. It involves the collective work of actors in all its
sectors and segments of society in order to cover the
political, territorial, social and industrial scales contained in
the 17 Goals of Agenda 2030.
In this logic, governments are expected to adapt existing
international conventions to the realities of each country,
and to promote cooperation between States, as well as
with international and national organizations. In other
words, governments need to establish the framework
required for achieving Sustainable Development, they also
need to make it part and parcel of their own policies and
develop environmental policies and programs.
Private and public companies are subject to Corporate
Social Responsibility, governed by the ISO 26000 standard,
which takes into account the social and environmental
impacts of the company's activities in order to integrate
Sustainable Development issues within the organization
and interactions with their stakeholders, under the control
of governments and civil society organizations.
Supreme Audit Institutions, with regard to their mandates,
have a key role to play in achieving the Sustainable
Development Goals by establishing environmental
governance of natural resources of their respective
countries. Through their audits, SAIs evaluate the results
and methods of governance in order to provide reasonable
assurance to citizens about the use of public resources and
the sustainability of natural resources to meet the needs of
future generations, as well as those of present ones.
Bearing this in mind, the International Organisation of
Supreme Audit Institutions (INTOSAI) decided to include
SDGs in its 2017-2022 strategic plan. It also identified four
(4) main approaches through which SAIs can contribute to
the implementation of SDGs. The INTOSAI Working Group
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on Environmental Auditing will equally develop various
activities to ensure capacities building and experience
sharing in this area, as specified in its 2017-2019 work
plan.
Further information can be obtained from the following
addresses: www.intosaicommunity.org ;
www.environmental-auditing.org ;
https://sustainabledevelopment.un.org;
web.unep.org/post2015
AFROSAI WGEA Newsletter First Issue January – March 2017 4
COP22: A Successful event!
welve days of intensive activities mobilized governments and other actors in the field of environmental protection during the 22nd Conference
of Parties (COP22), which ended on Friday 18th November 2016, in Marrakech, Morocco. In a general perspective, countries have shown unity in considering the urgency of implementing the Paris Climate Agreement, adopted in December 2015 and entered into force on 4 November 2016. This text aims to limit global warming "well below 2°C”. Several measures were announced during this COP22 to accelerate the process launched by the Paris agreement in 2015. One of the first notable results of this COP is the two-year advance for the drafting of the Paris agreement "Operation Manual". Its new date of completion was fixed by the signatory countries in 2018 instead of 2020.
As another important point, rich countries have committed to mobilize 100 billion USD by 2020, or even earlier, to support climate change mitigation and adaptation projects, with promises of more than 81 million USD to the Adaptation Fund, as well as the Center and Climate Technology Networks. The Green Climate Fund approved two aid packages for projects in Liberia and Nepal, pending the approval of nearly 20 other proposals. The Marrakech Investment Fund for Adaptation (MICA) was also launched, with an amount of 500 million USD, in partnership with the Lightsmith Group (United States), BeyA Capital (Africa), and the Global Environment Facility (GEF). Finally, the first African Summit on Environmental Action was also organized alongside the event. COP23 will be organized by the Fiji Islands in Bonn, Germany (for logistical reasons) and will focus on the consequences of global warming on small island States. In 2018, Poland will host the COP24.
Echoes of the 17th
INTOSAI WGEA Assembly Meeting
he Audit Board of Indonesia, SAI of this country,
hosted the 17th INTOSAI WGEA Assembly Meeting in
Jakarta, the capital city, from 24 to 27 October 2016.
The meeting was attended by more than 100
representatives of SAIs from all continents. Activities and
discussions focused on the role SAIs could play in assisting
their respective governments in achieving sustainable
development goals.
Following the opening presided by HE Joko WIDODO,
President of the Republic of Indonesia, participants listened
to presentations by representatives of the WGEA Regional
Groups and SAIs, as well as experts and senior officials
from the United Nations Secretariat, the Secretariat of the
United Nations Convention on Climate Change, the
Secretariat of the Convention on Biological Diversity.
Indonesian members of government and researchers also
gave highlights on initiatives developed in their country to
ensure optimal preparation of the country to achieve the
SDGs.
The 17th Assembly Meeting was marked by the solemn
approval of the products and tools developed by SAIs
within the framework of the 2014-2016 Work Plan, as well
as the adoption of a Work Plan for the period 2017-2019.
Several projects are therefore planned to facilitate
exchange of information and experience sharing in the field
of environmental auditing.
SAIs from AFROSAI are encouraged to participate in the
implementation of these projects. Additional information in
this regard is available at the level of AFROSAI WGEA
Secretariat, which will give regular information on the
follow-up of projects involving African SAIs or information
from AFROSAI WGEA members and partners.
AFROSAI-E: Satisfactory progress on the Project to Integrate
Environmental Risks in the Audits of Local Authorities
he project to integrate environmental risks into the
audits of local authorities is ongoing within AFROSAI-E.
This project aims to integrate an innovative approach
developed by AFROSAI-E. The approach consists in
developing and integrating environmental risks among the
criteria during audits of local authorities. Capacity building
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through e-learning is also part of activities carried out by
the SAIs of South Africa, Rwanda, Nigeria, Ghana,
Botswana, Sierra Leone and Tanzania.
The focus areas identified for the audits are as diverse as
waste management, wastewater management,
environmental impact assessment, air pollution, hazardous
substances, infrastructure management, climate change,
coastal management, etc.
Organized with support from GIZ, the project is currently at
the stage of the finalization and publication of the national
audit reports and the joint audit report, for which the
deadline was 31st March 2017.
Cooperation with EUROSAI WGEA: Several AFROSAI Auditors Took Part in
the MOOC Experimental Trainings
ithin the framework of EUROSAI WGEA activities,
the Office of the Auditor General of Estonia, in
cooperation with the University of Tartu, has
developed and organized two massive online courses on
environmental auditing. These massive courses or MOOCs,
lasted 4 weeks each, were experimental phases of a new
training approach ie e-learning.
More than two dozens auditors from the AFROSAI region
have freely registered and participated in these two
MOOCs. The first MOOC, entitled "Introduction to
Environmental Auditing in the Public Sector", began
on 31st October 2016. The second course was devoted to
"Environmental Impact Assessment of
Infrastructures" and began on 9th January 2017. Both
courses were based on ISSAIs and INTOSAI WGEA
publications and complemented by case studies from SAI
Estonia.
The courses consist of reading materials, short video
conferences, case studies, exercises and tests. After a
written online final test, participants received certificates
from the Tartu University of Estonia, showing proof of
successfully attending the course.
After an evaluation at the level of the organisers, EUROSAI
WGEA and SAI Estonia will announce the next training
course of this successful experience. To learn more, go to:
https://www.ut.ee/fr/current-students/moocs
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AFROSAI WGEA Newsletter First Issue January – March 2017 6
Role of SAIs and Partnership with the UN towards the Achievement of the
Sustainable Development Goals
Excerpts from the presentation by Marion Barthelemy, Department Head for Administration at the General Secretariat of the United Nations, during the 17th INTOSAI WGEA Assembly Meeting
(The French translation and the subtitles were added by the AFROSAI WGEA Secretariat)
In 2011 and 2014, the United Nations General Assembly recognized the value of strengthening SAIs and their role in promoting an efficient and responsible public
administration that would promote the implementation of development priorities and the Sustainable Development Goals (SDGs). Several roles for SAIs have been identified in this process; I would like to point out at least six. A. ROLES OF SAIs FOR THE IMPLEMENTATION OF AGENDA 2030 Firstly, SAIs can assess the willingness, readiness and
capacity of countries to implement SDGs.
In this respect, different aspects can be highlighted by the SAIs. One of these aspects would be for them to see how institutions of their country organize themselves to promote the implementation of the SDGs.
For example, they could answer the following key questions: Who is leading the implementation of SDGs? Is the highest political level still committed? Is the implementation carried out by an influential department or with sufficient ability to guide others, such as the department of finance, as some countries do? Do interdepartmental committees focus on the exchange of information or can they develop integrated policies? Does the government engage the civil society and other stakeholders to decide on the implementation of SDGs?
Secondly, SAIs could assess the economy, the effectiveness and efficiency of policies and programmes in
environmental and other socio-economic areas. When carrying out performance audits on environmental issues, SAIs could ensure that more comprehensive audit criteria are included. They would explore not only the achievement of environmental goals, but also the social and economic dimensions of environmental and other policies and programmes. This will require more elaborate and complex methodologies and analytical tools. I would like to mention, for example, the case of the Audit Board of Indonesia (BPK), which uses complex analytical tools, geospatial technology and data visualization to improve on environmental auditing. These tools provide an opportunity
to explore the interrelationship between the environmental, social and economic dimensions of development.
Also, when selecting the programs to be audited, SAIs can ensure that priority is given to government programmes that have an integrated approach. An example would be
the case of Brazil, where a recently audit on a government programme combined forest protection and conditional financial transfers. Thirdly, SAIs can examine whether commitments for SDG budget in various sectors are being met. They can check if the resources allocated are more important and rightfully shared. With this in mind, I would like to note that the "Guide to Auditing the Government's Response to Climate Change", developed by your Working Group (INTOSAI WGEA), is an important resource and a high quality tool. It could be updated to align with the new 2030 Agenda and the Paris Agreement. Fourthly, SAIs play a major role in improving tax revenue
transparency and accountability of public resource managers. They can play an essential role in fighting against illicit financial flows and corrupt practices, which undermine efforts to fund SDGs and result in a waste of resources. Auditors can help to prevent fraud and corruption in the environment and natural resources sectors in particular. This will support the implementation of SDGs 16 and other SDGs with environmental aspects. For example, in 2014, the Auditor General of Nigeria reported that 16 billion USD in oil revenues were not tracked in the public accounts, which is equivalent to misappropriation. The SAIs of the Federated States of this country carried out a cooperative audit of the extractive industries which enabled to highlight the existing risks of
corruption and give an opportunity to make recommendations to improve governance in the sector. We congratulate your Working Group (INTOSAI WGEA) for its commitment to fighting corruption and its advice to SAIs on this matter. Fiftly, SAIs can contribute to SDGs implementation review. At the national level, SAIs can work with stakeholders and engage dialogue on the best ways of contributing to national assessments. SAIs could, in one way or another, prepare a brief report on all the audits carried out on one or more specific objectives among the 17 goals of Agenda 2030 in recent years, accompanied by the main results of
these audits. This could be a very good contribution from SAIs to their respective governments and/or parliaments, when these institutions have to report and assess progress.
Sharing views
AFROSAI WGEA Newsletter First Issue January – March 2017 7
SAIs can also contribute to regional assessments. SAIs could contribute to existing regional review mechanisms. In this regard, 26 heads of SAIs in Africa pledged to contribute to the 2030 programme, during consultations between INTOSAI and the UN. Implementing this commitment is an excellent opportunity for collaboration with the African Peer Review Mechanism (APRM). At the global level, you may want to consider working together within INTOSAI to prepare a report on the progress of SDGs, from SAIs perspective. Such an initiative could serve as an effective contribution to the High-Level Political Forum on Sustainable Development (HLPF), a mechanism put in place to periodically assess progress towards the achievement of SDGs. This initiative could also
contribute significantly to the assessment of progress towards SDG 16, which will take place in 2019. There are ongoing initiatives that can help to prepare such a report. For example, Brazil has developed a framework for aggregating performance audit results. In addition, SAIs can prepare a contribution to the High Level Political Forum (HLPF) in a more general way on how SAIs and INTOSAI work on auditing the implementation of SDGs in the environmental and other areas.
Finally, SAIs should also set an example SAIs can contribute to SDG 16 and related targets by being
models organizations of transparency, integrity and accountability in their own operations. The Philippine Audit Commission, for example, has adopted an innovative participatory model for the execution of performance audits on flood control and waste management systems (relevant to Targets 16.7, 11.5, 11.6, 12.3, 12.4 and 12.5 of SDGs). Overall, it is important to popularize and apply the four approaches proposed in the INTOSAI Strategic Plan, as a way of organizing SAIs' support to the achievement of Agenda 2030. We should not, however, underestimate the challenges faced by SAIs in delivering their different roles.
B. CHALLENGES OF SAIs IN THE EXERCISE OF THEIR DIFFERENT ROLES
SAIs need independence and adequate mandates. They need to strengthen their traditional financial auditing functions and need better capacity and resources to conduct performance audits. In addition, while issues covered by SDGs are not new to many SAIs, they need to link their activities, plannings and outputs to SDGs. This will require an awareness of Agenda 2030. But this also requires a clear commitment to building new capacities, to sharing information and to improving on external communications. There are significant variations between regions and country groups in the way SAIs see their contribution to
Agenda 2030. During the implementation of the Millennium Development Goals (MDGs), several SAIs of developing countries have been more involved in the review and audit
of global development goals. As a result, the audit of SDGs
is new for several SAIs, particularly those of developing countries. This situation could affect, for example, their interest in participating in cooperative performance audits. Before concluding, let's have a few words on the role of the United Nations system in the process of implementing Agenda 2030.
C. ROLE OF THE UN SYSTEM
Agenda 2030 recognizes the role and responsibility of the
United Nations system to support its implementation. The
various UN bodies and institutions are organizing in order
to support the implementation of SDGs in a coordinated
and integrated manner. Also, the United Nations, through
its various specialized agencies, is already working at
country level, for example through several frameworks to
accelerate the implementation of SDGs. We also strive to
avoid any monopoly on any specific SDG by any UN agency
in order to ensure an integrated implementation.
The General Assembly is currently conducting its four year
review of the coherence, efficiency and effectiveness of the
United Nations system support to countries through the
Comprehensive Quantitative Policy Review. It will make
recommendations on the best ways and role in supporting
SDGs. Strong and high-quality external control and internal
control systems are also essential for the United Nations
system to take charge of Agenda 2030 in an efficient,
transparent and accountable manner. The International
Advisory Committee on Auditing (A/70/284 of 4 August
2015) recommended the development of a coordinated
strategy for monitoring and evaluating the performance of
the United Nations in implementing its commitments
relating to the implementation of SDGs.
The United Nations internal control bodies, such as the Joint Inspection Unit (JIU) and the Office of Internal Oversight Services (OIOS), are in harmony with the SDGs and the Agenda 2030 process. Accounts Committee intends to review the results of the UN by contributing to the implementation of Agenda 2030 through a specialized report to be published in 2019.
CONCLUSION
Finally, I would like to reiterate that the United Nations and my Department are determined to cooperate with INTOSAI, its Committees and Working Groups, and its member SAIs in order to support the contribution of external audits to the monitoring and review of SDGs. We are also committed to strengthening the capacity of audit institutions to support Agenda 2030. INTOSAI plays a key role in this regard. We are pleased that this is a priority in INTOSAI's 2017-2022 Strategic Plan.
Our collaboration is already materializing. For example, we are working with INTOSAI and national SAIs to finalize the SDG audit guidelines, whose major orientations will be
presented at the XXIIth INCOSAI. Thank you.
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Activities Possible Date Location Organizer
14th AFROSAI-E Steering Committee 08-11/05/2017 Nairobi, Kenya AFROSAI-E
Illegal Financial Flows International Conference 24-26/05/2017 Yaounde Cameroon
AFROSAI WGEA
Training Workshop on Performance Audit and Operational Planning of the Congo Basin Forest Audit
June 2017 Kinshasa, DRC AFROSAI WGEA
7th AFROSAI WGEA Annual Meeting July 2017 Kinshasa, DRC AFROSAI WGEA
Consultation Meeting on the Niger River Audit July 2017 Kinshasa, DRC AFROSAI WGEA
World Environment Day 05/06/2017 In each country Each SAI
15th AFROSAI WGEA Steering Committee September 2017 Washington DC,
USA
INTOSAI WGEA
Strategic Planning Meeting on the Nile River Audit To be determined
To be determined AFROSAI WGEA
14th AFROSAI General Assembly October 2017 Windhoek, Namibia
AFROSAI
Planning Meeting of AFROSAI WGEA Secretariat December 2017 Yaounde Cameroon AFROSAI WGEA
Change at AFROSAI WGEA Secretariat
He year 2016 ended with the departure of Mr. Alfred ENOH, as Coordinator
of AFROSAI WGEA Secretariat,. Our colleague completed his activities at SAI of
Cameroon after a successful career of more than thirty years, and will now be
responsible for managing the Extractive Industries Monitoring Support Programme
(PASIE), implemented under the French Language Sub-Group (CREFIAF) with
support from COWATER, a Canadian cooperation firm.
A new Coordinator of the AFROSAI WGEA Secretariat has been appointed. He is Mr.
HASSAN, a bona fide State Inspector at SAI Cameroon, formerly Director of
Strategic Planning at AFROSAI General Secretariat and trained IDI expert.
We wish all of them full success in fulfilling their respective tasks.
Launching of the 2017 edition of AFROSAI Scientific Prize
he announcement was published on the AFROSAI website. The theme for the
2017 edition of the contest is: “Sustainable Development Goals: What
contribution from African SAIs to the UN 2030 Agenda for
Sustainable Development?" The Scientific Committee is chaired by SAI Senegal,
SAI Niger is Secretary and members include the SAIs of Ghana, Mauritania, Kenya
and Egypt.
The contest is open to full time staffs of AFROSAI SAIs, except Heads of SAIs and their Deputies. Candidates need to submit a technical paper that addresses the topic discussed above.
More information is available on AFROSAI website: www.afrosai.org
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In Brief...
Some Activities for this Year
Mr Alfred ENOH
Mr HASSAN
Contacts of AFROSAI WGEA Secretariat
940 Rue Narvick, Yaounde, Cameroon, P.O. Box: 376 Yaounde. Tel.: (237) 222 22 51 82 / 699 61 93 13 Fax: (237) 222 23 44 03 Email: [email protected]