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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AFROSAI WGEA Newsletter First Issue January – March 2017 3

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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News in Brief

AFROSAI WGEA Newsletter First Issue January – March 2017 5

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.

AFROSAI WGEA Newsletter First Issue January – March 2017 8

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: frbekem@yahoo.fr

francois.bekemen@afrosai.org hassan@crefiaf.org hassan@afrosai.org