Select Committee on Environmental Audit Appendices to the Minutes of Evidence


APPENDIX 3

ANALYSIS OF MANDATES OF SUPREME AUDIT INSTITUTIONS WITH RESPECT TO ENVIRONMENTAL AUDITING

  An INTOSAI working group on environmental auditing maintains a web-site which contains, inter alia, an analysis of the mandate of each countries' Supreme Audit Institution. This includes a statement as to whether or not the mandate makes specific reference to environmental auditing. The attached table represents our own summary of these statements. Additional comments included in the INTOSAI analysis are also included.

  The following key explains entries in the status column:

    —  Y  The INTOSAI analysis explicitly states that the mandate makes specific reference to environmental auditing.

    —  X  The INTOSAI analysis explicitly states that the mandate makes no specific reference to environmental auditing

    —  XX  The INTOSAI analysis does not include any statement as to whether or not environmental audit is referred to in the mandate.

    —  ?  The INTOSAI analysis states that no information is available.

    —  No entry  The INTOSAI web-site does not include any reference page for that country.

Country
Status
Comments
Afghanistan
?
  
Albania
Y
  
Algeria
X
The Environment Audit is a new section/subject. The Ministry involved in environment was established in 1996.
Antigua and Barbuda
X
The SAI does not have a mandate and is not engaged in any environmental auditing
Antilles
Y
  
Argentina
X
  
Armenia
?
  
Australia
X
  
Austria
X
  
Azerbaijan
?
  
Bahamas
?
  
Bahrein
X
  
Bangladesh
X
  
Barbados
X
The Government has not formulated an environmental policy yet. Jurisdiction over environmental policy is exercised by the National Government
Belaires
?
  
Belgium
X
  
Belize
X
  
Benin
?
  
Bermuda
No entry
  
Bhutan
X
  
Bolivia
X
  
Botswana
?
  
Brazil
X
There is a working group in the Brazilian SAI responsible for developing a project containing the strategic actions to be undertaken by the Court on the environmental field. One of the goals of this project is to define in a clearer way, the Court's authority concerning the matter. So the answer given reflects a previous opinion on the issue
Brunei Darussalam
?
  
Bulgaria
?
  
Burkina Faso
X
  
Burma
No entry
  
Burundi
?
  
Cambodia
?
  
Cameroon
?
  
Canada
Y
  
Cape Verde
X
  
Central African Republic
?
  
Chad
No entry
  
Chile
Y
  
China
?
  
Columbia
X
  
Congo-Brazaville
?
  
Congo-Kinshasa
?
  
Costa Rica
X
Our SAI has constitutional and legal authority to audit any institution, public or private, that manages public funds. That authority permits the SAI to audit whichever matter, in general, including the environmental one, although this is not specified
Cote d'Ivoire
?
  
Croatia
X
  
Cuba
?
  
Cyprus
X
  
Czech Republic
X
  
Denmark
X
  
Djibouti
No entry
  
Dominica
X
  
Dominican Republic
?
  
Ecuador
X
  
Egypt
X
No specific references but the CAO is mandated to audit the governmental entities charged with environment protection and those granting licences and supervising the public and private enterprises which could be considered a source for environmental pollution. This is included in the law no 144 of 1998 related to the regularity and performance audits.
El Salvador
?
  
Equatorial Guinea
?
  
Eritrea
?
  
Estonia
X
  
Ethiopia
X
  
European Union
Y
  
Fiji
X
  
Finland
X
  
France
?
  
Gabon
?
  
Gambia
?
  
Georgia
X
The Ministry of Ecology is responsible for environmental auditing
Germany
X
  
Ghana
X
  
Greece
X
  
Grenada
?
  
Guatamala
?
  
Guniea
?
  
Guinea Bissau
?
  
Guyana
X
  
Haiti
?
  
Honduras
Y
  
Hungary
Y
  
Iceland
X
  
India
X
  
Indonesia
X
  
Iran
?
  
Iraq
X
Environmental audit can be achieved through auditing the board of environmental protection related to the Health Ministry and in evaluating performances of enterprises and governmental offices. There is a special section for environmental audit entitled: "the effect of activities on the environment"
Ireland
X
  
Israel
X
  
Italy
Y
  
Jamaica
?
  
Japan
X
The Japan board of audit is entitled to audit only financial side/implications (including VFM) of Government's environmental policy implementation
Jordan
X
The Jordanian SAI performs environmental auditing without an explicit legal provision, but matching what is internationally exercised
Kazakhstan
?
  
Kenya
?
  
Kiribati
X
  
Kuwait
X
  
Lao People's Democratic Republic
?
  
Latvia
X
  
Lebanon
?
  
Lesotho
?
  
Liberia
?
  
Libyan Arab Jamahiriya
?
  
Liechtenstein
X
  
Lithuania
X
  
Luxembourg
?
  
Macedonia
X
  
Madagascar
?
  
Malawi
?
  
Malaysia
X
Under the Environmental Act, DoE is required to carry out environmental auditing. The role of SAI under the Audit Act is to ensure that money allocated to the Department has been applied for the purposes for which they were appropriated or authorised and the activities were carried out in an efficient manner.
Maldives
?
  
Mali
?
  
Malta
X
  
Marshall Islands
?
  
Mauritania
?
  
Mauritius
X
  
Mexico
?
  
Micronesia
X
  
Myanmar
?
  
Moldova
?
  
Monaco
?
  
Mongolia
?
  
Morocco
X
  
Mozambique
?
  
Namibia
No entry
  
Nauru
?
  
Nepal
X
The Auditor General can examine issues of environment (natural) from the perspective of propriety auditing
Netherlands
X
  
New Zealand
X
  
Nicaragua
X
  
Niger
?
  
Nigeria
X
  
Norway
X
  
Oman
X
Jurisdiction over environmental policy is exercised by the national Government. Therefore, not audited
Pakistan
No entry
  
Palau
?
  
Panama
X
  
Papua New Guinea
X
Environmental auditing is a new concept and therefore not mentioned in the mandate—but under performance audits, financial and compliance audits, environmental issues can be examined
Paraguay
X
  
Peru
X
  
Philippines
Y
  
Poland
Y
  
Portugal
X
  
Puerto Rico
X
  
Qatar
X
  
Rumania
X
  
Russian Federation
Y
  
Rwanda
?
  
Saint Kitts and Nevis
?
  
Saint Lucia
X
  
Saint Vincent
?
  
Samoa
X
  
Sao Tome
?
  
Saudi Arabia
X
  
Senegal
?
  
Sierre Leone
?
  
Slovakia
Y
  
Slovenia
XX
  
Solomon
?
  
Somalia
?
  
South Africa
X
  
South Korea
Y
  
Spain
X
  
Sir Lanka
X
  
Sudan
?
  
Surinam
?
  
Swaziland
XX
Our SAI is not involved in environmental auditing except through financial audits of the Ministry
Sweden
Y
In 1996 we became part of an initiative from the government (Ministry of the Environment) to implement (and audit) environmental management systems in federal and regional government agencies
Switzerland
X
The activities of the Eidgenössischen Finanzkontrolle (EEK) regarding environmental auditing are till now more or less theoretical because the aspect "environment" is not explicitly embedded in the financial control acts
Syria
?
  
Tanzania
?
  
Thailand
X
  
Togo
X
  
Tonga
X
  
Trinidad and Tobago
X
No mandate for Environmental Auditing. Steps are being taken to obtain an Expanded Mandate
Tunisia
X
  
Turkey
X
  
Tuvalu
X
  
Uganda
X
  
Ukraine
?
  
United Arab Emirates
X
  
United Kingdom
X
  
United States of America
X
The large majority of environmental audits are performance audits
Uruguay
X
  
Vanuata
XX
  
Vatican
?
  
Venezuela
X
  
Vietnam
X
  
Yemen
Y
It is implicated in our mandate to audit environmental issues
Zambia
X
  
Zimbabwe
X
  


    Key:
    Y = The mandate makes specific references to environmental auditing.
    X = The mandate makes no specific references to environmental auditing.
    XX = Does not mention either existence nor lack of, environmental audit in mandate.
    No entry = There is no reference page for that country.


 
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