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03rd Mar 2023

Regional Project for Strengthening External Control in the Environmental Area
2016
‑2022 • Latin American and Caribbean
Special Edition COVID‑19
GOVERNANCE
ENVIRONMENTAL

Latin American and Caribbean Organization
of Supreme Audit Institutions
President
Mr. Nelson Eduardo Shack Yalta
Comptroller General of the Republic of Peru
Executive Secretary
Mr. Jorge Andrés Bermúdez Soto
Comptroller General of the Republic of Chile
Federal Court of Accounts (TCU – Brazil)
President
Minister Ana Arraes German Cooperation for Sustainable Development through
the Deutsche Gesellschaft für Internationale Zusammenarbeit
(GIZ) GmbH
National Director, GIZ Brazil
Michael Rosenauer
Director of the Biosphere Cluster – Sustainable life,
economy and society, GIZ Brazil
Jens Brüggemann (2015 – 2022)
Andre Lammerding-Berdau (2022)
Project Director
Erwin Alberto Ramirez Gutierrez
Technical Revision
GIZ: Katrina Narguis, Melissa Narro Saucedo,
Irene Ocampos Balansa, Beatriz Marques Benzecry
Published by
Regional Project for Strengthening External
Control in the Environmental Area
Authoring and production coordination
Fabiana Dias • Mais Argumento
International Consultancy
Mateus Andery Rissoni • Mais Argumento
Cover page, graphic project, and design
Luciano Arnold, Bia Gomes, Cecilia Gomes •
Desformatados
Contacts
Latin American and Caribbean Organization
of Supreme Audit Institutions
www.olacefs.com
Federal Court of Accounts (TCU – Brazil)
[email protected] / www.tcu.gov.br
Deutsche Gesellschaft für
Internationale Zusammenarbeit (GIZ) GmbH
SCN Quadra 1 Bloco C Sala 1501 – 15º andar
Ed. Brasília Trade Center, CEP: 70711-902, Brasília-DF, Brasil
+55 (61) 2101-2170
[email protected] / www.giz.de/brasil
ENVIRONMENTAL GOVERNANCE – SPECIAL EDITION COVID-19
Environmental Governance • Special Edition
COVID-19 • Regional Project for Strengthening
External Control in the Environmental Area •
2016-2022 • Latin American and Caribbean
Organization of Supreme Audit Institutions
(OLACEFS)
1. External control. 2. Environment. 3. COVID-19.
4. Anti-corruption. 5. Digitalization. 6. Training. 7. Sustainable
Development Goals. 8. Environmental Governance
I. Strengthening External Control in the Environmental Area.
II. Latin American and Caribbean Organization of Supreme
Audit Institutions (OLACEFS). III. Federal Court of Accounts
(TCU – Brazil). IV. Deutsche Gesellschaft für Internationale
Zusammenarbeit (GIZ) GmbH.
Legal information
The ideas expressed in this publication represent the opinion of its authors
and its information cannot be attributed to Brazilian government bodies or
entities, such as the Federal Court of Accounts (TCU – Brazil), the Latin American
and Caribbean Organization of Supreme Audit Institutions (OLACEFS) or its
members, or the Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ)
GmbH. Duplication or reproduction of all and/or parts of it, and/or distribution for
non-commercial purposes is permitted, provided that the content is not modified,
and the Project for Strengthening External Control in the Environmental Area is
cited as the source of the information. For commercial uses, including duplication,
reproduction or distribution of all and/or part of this study, the written consent
of OLACEFS and GIZ is required.
PRESENTATION 4
CONTENTS
Coordinated Audit on Socioeconomic Assistance Programs
implemented by the regional countries in the context of the
COVID 19 pandemic
8
Promotion of gender equality and non-discrimination in
OLACEFS: COVID-19 impact survey, Policy on Gender
Equality and Non-Discrimination, and Introductory course
on the topic
14
Feasibility in focus 22
Supreme Audit Institutions Information Technology Maturity
Assessment (SAI ITMA) 28
Role of SAIs in the Prevention and/or Mitigation of
Fauna and Flora Trafficking 34
Support for Strengthening of the COMTEMA 40

S
ome issues have notoriously emerged
in these times. Integrity, transparency,
the joint action of multiple actors, the
sum of efforts, equity, and commitment to the
best results are vectors for fair and sustain-
able development.
All these issues are present in the 2030
Agenda, a plan of action for people, for the
planet, and for prosperity, which seeks to
strengthen universal peace and recognizes
the eradication of poverty as an indispens –
able requirement. The 2030 Agenda is a
global commitment that has established 17
Sustainable Development Goals, specified
in 169 targets that address crucial areas for
humanity and the planet.
The Regional Cooperation Project for
Strengthening External Control in the Envi –
ronmental Area – implemented by the Feder –
al Court of Accounts (TCU – Brazil), the Latin
American and Caribbean Organization of Su-
preme Audit Institutions (OLACEFS), and the
German Cooperation, through Deutsche Ge –
sellschaft für Internationale Zusammenarbeit
(GIZ) GmbH, with resources from the German
Federal Ministry for Economic Cooperation
and Development (BMZ) – aims to contribute
to strengthening the external control of public
governance aligned with the 2030 Agenda.
The Project, initially established for the
2016–2020 period, obtained an extension
due to the relevance of the external control
action in the face of the COVID-19 pandemic.
In this extension, the Project supported ini –
tiatives whose themes are interconnected:
prevention and fighting against corruption,
acceleration of digitalization processes,
gender equity, citizen participation, in addi –
tion to environment and diversity, and mea –
sures related to the pandemic COVID-19.
All of them converge to generate contribu-
tions to the 2030 Agenda.
The good results achieved in the regular
period of activity were presented in the
previous editions of the Environmental
Governance Magazine. In this special
edition, we present an overview of the
initiatives launched in this period and their
results, of which we are very proud.
We conclude this cycle by contributing to the
strengthening of OLACEFS and the SAIs of the
region, with more effective auditing process –
es, regional exchanges, and a more robust
external control of public governance, espe –
cially in the environmental area.
5
Durchgeführt von:
P or meio da:
Por medio de la:
Implemented by:
PRESENTATION
PRESENTATION
OLACEFS
Environmental
Governance
TCU
Environmental
Governance
MAGAZINES – PREVIOUS EDITIONS

Durchgeführt von:
Por meio da:
Por medio de la:
Implemented by:
Dear Colleagues,
In 2020, due to the outbreak of the COVID-19 pandemic, the regional Project for Strengthening
External Control in the Environmental Area, implemented by GIZ, on behalf of the German Coo –
peration, had the opportunity to adjust some of its approaches seeking to effectively contribute
to address this global health emergency. This was possible thanks to the results achieved so far,
and due to the interest shown by our partners, the Federal Court of Auditors (TCU) of Brazil and
the Latin American and Caribbean Organization of Supreme Audit Institutions (OLACEFS), and the
support received from the German Federal Ministry for Economic Cooperation and Development
(BMZ). Through extensions in the project’s term, until December 31, 2022, and the inclusion of
additional resources, it was possible to design, develop and monitor new initiatives to strengthen
the government’s external control in the environmental area, but especially in other areas related
to the need to mitigate the impact of the pandemic.
This Special Edition of the Environmental Governance Magazine presents the main results and
general information on the initiatives developed in the context of the response to the pandemic,
such as: coordinated audit of the effectiveness of government Socioeconomic Assistance Pro –
grams promoted in response to the health emergency; boost the theme of gender equality and
non-discrimination, through a regional Policy at OLACEFS and measures for the development of
capacities in that matter; studies on the role of SAIs in preventing and mitigating of Fauna and Flo –
ra Trafficking; identify mechanisms for evaluating the feasibility of large public works, and measu-
res to promote the digital transformation process and the use of technologies in the audit process.
On behalf of German Cooperation, we express our most sincere thanks to the authorities, and to
the audit teams and colleagues at TCU in Brazil and other Supreme Audit Institutions that are part
of OLACEFS. A special acknowledgment to the INTOSAI Development Initiative (IDI) colleagues,
the International Organization of Supreme Audit Institutions (INTOSAI), other cooperators, con-
sultants, as well as key stakeholders who have actively contributed and inspired us to achieve the
results we share in this magazine.
German Cooperation (GIZ)
7
6
E
EDITOR I AL

Specialized Technical Commission for the Fight against
Transnational Corruption (CTCT)
Coordinator: SAI Ecuador
Participants: SAIs of Argentina, Brazil, Ecuador, Guatemala, Honduras, Panama, Paraguay, and the
Dominican Republic
9
SOCIOECONOMIC
ASSISTANCE
PROGRAMS
Coordinated Audit on
implemented by the regional countries in
the context of the COVID-19 pandemic

T
he COVID-19 pandemic aggravated
vulnerabilities, caused serious eco –
nomic crises, and has deepened so-
cial inequality. To respond to this context,
governments have implemented social and
economic assistance packages.
Due to the emergency to respond to the
crisis, international reports alerted that the
pandemic caused a flexibility of controls,
indicating possible risks of resource man –
agement, including on the selection of ben –
eficiaries of these packages.
Given this scenario, the Technical Commis –
sion for the Fight against Transnational Cor –
ruption (CTCT) of OLACEFS, with the partici –
pation of SAIs from 8 countries in the region,
initiated a Coordinated Audit to examine and
evaluate the efficiency and effectiveness,
of socio-economic aid programs promoted
by the Latin American governments with –
in the context of the COVID-19 pandemic.
This performance audit also contemplates
the examination of gender criteria in the
programs and the selection of their ben
–
“In addition to providing a
regional overview on the issue,
as SAIs we learn from our peers
when we carry out a coordinated
audit. This type of audit allows
both SAIs, governments and
decision makers to identify the
experience, weaknesses and good
practices of each other.”
Marco Terán, EFS Ecuador, Lider of the Audit
Coordinator Team
•
the timeframe of the audited programs
(January 1 to December 31, 2020)
•
the preparation by the governments to deal
with emergencies, such as the creation of
inter-institutional bodies or committees
that is activated in emergencies that can
develop mitigation policies
•
the establishment of criteria for the selec –
tion of beneficiaries, with a special focus
on gender and non-discrimination
11
10
• the way the programs were implemented
•
transparency in the allocation and execu-
tion of resources
The Coordinated Audit was planned with spe –
cial attention to generatelearning, both for
SAIs and for governments and civil society.
The preparation process of the Audit contrib –
uted to strengthening the technical capacities
of the audit teams, who participated in virtual
seminars about the audit’s central theme, the
performance audit model, citizen participa –
tion and accountability, gender equality, com –
munication and dissemination of results. The
audit team participated in workshops held by
relevant actors, including the United Nations
Office on Drugs and Crime (UNODC) and the
INTOSAI Development Initiative (IDI).
Evaluate the management
of socio-economic assistance
programs during emergencies
allows governments to
improve preparedness for
similar future events.
eficiaries, and citizen participation in the
elaboration of the analyses, considering the
advantages of digitalization for this process.
In addition to the management aspects,
the Audit evaluates the impacts of these
programs in achieving the Sustainable De –
velopment Goals, especially SDG 1 – End
Poverty and SDG 16 – Peace, Justice and
Strong Institutions
The Coordinated Audit established as criteria:

The auditors involved participated in the
Massive Open Online Course (MOOC) on
Performance Auditing, developed by the
OLACEFS Capacity Building Committee
(CCC), and were able to raise awareness and
broaden their knowledge with the online
pilot course “Introduction to Gender Equality
and Non-Discrimination,” developed by the
OLACEFS Working Group on Gender and
Non-Discrimination (GTG). In addition to the
training actions, the planning stage of the
Audit had the support of experts to review the
planning matrix built by the SAI of Ecuador.
The consolidation workshop of the Coordinat –
ed Audit was held in October of 2022. This
event gathered the auditors of the partici –
pating SAIs, who shared their experiences
in executing the audit in their countries. In
addition, to working on an effective commu-
nication strategy for the recommendations,
generated by the audit exercise.
“Coordinated audits are ideal opportunities for SAIs
to comply with INTOSAI’s fundamental principle:
mutual experience benefits us all. In addition, the
flexible mandate of the coordinated audits facilitates the elaboration of clear reports that present sufficient and relevant evidence. Coordinated audits will continue to
evolve, with the support from the leadership of OLACEFS
and the international organizations that supports them, such as the IDB, GIZ and the World Bank.”
José Oyola , international project management consultant to the World Bank
12
It is expected that the recommendations
included in the final report of the
Coordinated Audit, could be implemented
by the governments and that the learning
generated with this work, could contribute
to strengthening public governance,
especially in emergencies.
Due to its coordinated action among coun –
tries, it will be possible to generate an in-
tegrated index that will make possible to
know, on a regional basis, the degree of
compliance with efficiency and effective –
ness in the management of socioeconomic
assistance programs. Regional good prac-
tices will also be identified. Results ob –
tained, and the tools and methods applied
for the analysis, will be able to contribute
to the analyses and studies carried out by
international organizations about socio –
economic assistance in the context of the
COVID-19 pandemic.
Presentation video for
the Coordinated Audit
Conceptual note:
Coordinated audit
on socioeconomic
aid programs that
countries in the region
have implemented in
the framework of the
COVID-19 pandemic
LINKS

Working Group on Gender Equality and Non-Discrimination (GTG)
15
Promotion of
GENDER
EQUALITY

and non- discrimination in OLACEFS:
COVID-19 impact survey, Policy
on Gender Equality and Non-
Discrimination, and Introductory
course on the topic

L
eave no one behind. This is the prem-
ise underpinning the global agreement
for sustainable development. Since
the onset of the COVID-19 pandemic, this
premise has become even more important.
The pandemic has generated profound so –
cial and economic shock and has further
exposed the inequalities and challenges
that women experience with respect to
health, paid and unpaid work, security and
social protection.
Globally, the pandemic has led to an eco –
nomic recession that is impacting progress
towards poverty reduction. Women have
been particularly affected by loss of liveli-
hoods, unpaid care overload, gender-based
violence in private and public life, including
digital violence. This whole context of in-
creasing vulnerability has brought nega –
tive repercussions on women’s mental and
physical health.
In this context, the OLACEFS Working Group
on Gender Equality and Non-Discrimination
Leave no one behind implies that, by removing the
structural barriers that undermine gender equality,
discriminate based on sexual orientation, gender identity,
race/ethnicity, disability, and promote the participation of
women and other groups in decisions that affect their lives,
it is possible to eradicate poverty and inequality, build
resilience to disasters, climate change and conflict, and
promote sustainable development.
for women than for men, as they work an
average of 15.3 hours per day compared to
13.7 hours for men.
Subsequently, in 2022, the second Survey
was carried out, in order to follow up on
some data collected in its first edition and
had the participation of 6,514 employees
from 18 SAIs in the region.
The investigation yielded results of great
relevance for OLACEFS. Of all workers who
responded to the instrument, it was ob –
served that 70.9% have already returned
in their entirety to the offices of their insti-
tution, 20.8% still have a hybrid modality
and only 8.2% are currently teleworking. In
these last two cases, people indicated that
24.4% do not have a quiet, comfortable
and noise-free space to work. Likewise, two
years after the pandemic, only 37.6% of
the people who answered the survey men-
tioned that they had managed to reconcile
their work and personal lives.
The results of both diagnoses are available
on the GTG website and will be used to pre –
pare the GTG strategy to strengthen institu-
tional responses of SAIs to the crisis.
16
(GTG) undertook the task of diagnosing the
impact of the COVID-19 pandemic among
the staff, comprising the SAIs members of
OLACEFS, particularly women, considering
an intersectional approach.
To prepare the diagnosis, two “Surveys on
the impact of the COVID-19 pandemic on
the staff of SAIs members of OLACEFS”
were carried out. The first one was launched
in 2021 and had the participation of 5,456
people who work in SAIs across 20 of the
regional countries. Among the individuals
surveyed, 55.7% identified themselves
with the female gender and 44.1% with the
male gender.
This research identified that the COVID-19
pandemic increased the domestic work –
load for both men and women working at
SAIs of OLACEFS, although the increase
was even more evident for women.
In addition, the survey found that the total
working time (paid and/or unpaid) is higher
“Equality between the genders is a
commandment of our Constitution,
which reflects a current need of
our people, since there is still a
lot of normalized discrimination in
everyday life. I see external control
with enormous potential to induce
progress in achieving that constitutional
guideline. A step in this direction
is to consider, in the evaluation of
public policies, whether in fact there
are mechanisms that contribute to
the reduction of inequalities. Another
important point is the internal
commitment of the TCU with the
reduction of gender inequality, which
has been present in various actions,
such as the recent increase in women
in leadership positions and the
campaign to combat harassment in the
workplace. By changing our home we
can reverberate good practices for the
whole of society.”
Minister Ana Arraes, President of the Federal Court of
Accounts of Brazil 2021 – 2022

The surveys brought inputs for the formu-
lation of the Gender and Non-Discrimina –
tion Policy of OLACEFS, in addition to the
already existing inputs on the subject that
OLACEFS had been working since 2012, in
the meeting “Gender and Transparency in
Supreme Audit.” The meeting contributed
to the Declaration of Santo Domingo, which
reaffirms the willingness of SAIs to apply
gender policies in their internal activities
and audit work.
The commitment was strengthened with
the Declaration of Cusco, in 2014, which
sought the mainstreaming of the gender
approach in supreme audit. In addition, in
2014 and 2015, two coordinated audits
were conducted observing the issue and the
implementation of SDG 5 – Gender Equity.
In 2019, a survey was conducted at
OLACEFS on the perception of Gender
Equality in SAIs. The survey prompted the
creation of the GTG, whose main mission is
to develop the gender policy as an instru-
ment to guide the institutional action of
OLACEFS as well as SAIs.
These inputs and the results of the 2021
and 2022 surveys previously exposed,
gave rise to the formulation of the Poli-
cy, which was elaborated collaboratively
19
18
and collectively by the SAI members of
the GTG. The Policy is composed of 103
recommendations: 92 of them addressing
SAIs and 11 addressing the institutional
actions of OLACEFS. Among the recom-
mendations, we can find the creating of
a permanent statistics observatory with
a gender perspective, awareness-raising
within OLACEFS and the SAIs for the use
of inclusive language, carrying out aware –
ness-raising campaigns on violence in all
its modalities, promoting practices in terms
of audits with a focus on gender, diversity
and inclusion, among others.
The Gender Equality and Non-Discrimina –
tion Policy was approved by the OLACEFS
General Assembly in September 2021.
As an institutional planning instrument, it
aims to guide OLACEFS and SAIs on the
principles that should guide their actions
on these issues, as well as to support the
definition of actions and identify and ma –
terialize opportunities for improvement in
their practices.
The Policy is accompanied by a Guide,
which supports SAIs in the implementation
process. For each recommendation, exam-
ples, evaluation resources and indicators
are presented to support their evaluation
and monitorings.
In times of crisis,
when resources are
limited and institutional capacity is limited,
women and girls face disproportionate impacts with far-
reaching consequences that are only
amplified in contexts of fragility, conflict and emergencies.
Advances in women’s rights, for which so
much has been fought, are also threatened. The response to
the pandemic is not only to redress old
inequalities, but also to build a resilient
world in the interest of all, with women at the center of recovery.
Policy on Gender Equality
and Non‑Discrimination
Online Introductory
Course on Gender
Equality and
Non-Discrimination
Three main reasons prompted the construction of an
online course on gender for professionals working in
the SAIs of OLACEFS. The first is a strategic reason, as
the institution is committed to integrating the topic into
its activities and audit practice. The course was also
motivated by the results of the surveys conducted by the
GTG, which indicated the need for training on the subject
for them to have a deeper understanding of the issues
involved, terms and perspectives on gender. In addition,
the training promotes capacity building, raises awareness
and helps to transform the organizational culture.
The course was developed based on the GTG’s
diagnosis and consists of 12 hours of activities. The
first edition in pilot version was attended by 70 people
and is available on the CGR of Chile training platform.
It was also used in the preparation of the Coordinated
Audit on Socioeconomic Assistance Programs
implemented by the regional countries in the context of
the COVID-19 pandemic.
The Course promotes good practices and knowledge
sharing among SAIs, moving towards strengthening the
scope of the 2030 Agenda.
After the important advances in gender matters
registered by OLACEFS, GIZ continues to support the
GTG by providing technical advice in the planning,
development and execution of the following initiatives:
• Coordinated Audit on Gender Violence: State
response in the prevention, punishment and
eradication of violence against women
• Training plan “Learn to mainstream: the gender
approach in the SAIs of OLACEFS”
• Gender, Inclusion and Diversity Observatory (GID)
More information on these initiatives is available at
https:// olacefs.com/gtg/

20
Currently, there are 14 SAIs from OLACEFS
who are in the process of carrying out an in-
stitutional diagnosis that will allow them to
have a benchmarking to start with the grad-
ual implementation of the Gender Policy.
OLACEFS is committed to mainstreaming
the gender and diversity approach, inte –
grating it into all the institution’s actions
and strengthening the gender agenda in
the action of external control.
“By incorporating the gender perspective within SAIs and in our audit work, we
contribute to eradicate practices of a cultural model that hinders the full development and fundamental rights of women. Articulating
positive action measures to achieve gender equality and empower all women and
girls, will contribute significantly to the implementation of the 2030 Agenda.”
María Graciela de la Rosa,
General Auditor of the Argentine Nation
Axes that govern
the Gender Policy and
Non-Discrimination
of OLACEFS
I. Ethical culture
II. Organizational culture
III. People Management
I V. Sexual and/or workplace harassment
V. Inclusion
VI. Audit features
Survey on the impact of the
COVID-19 pandemic on
the staff of the SAIs members
of OLACEFS
Ibero-American
audit on SDG 5
Perception Survey:
Gender at OLACEFS
Follow-up survey on the
impact of the COVID-19
crisis on the staff of the SAIs
members of OLACEFS
Explainer: How
COVID-19 Impacts
Women and Girls
Guide for the Implementation
of the OLACEFS Gender and
Non-Discrimination Policy
OLACEFS Policy on
Gender Equality and
Non-Discrimination
LINKS

Extraordinary Secretariat of Special Operations in
Infrastructure (SeinfraOperações) – Federal Court
of Accounts of Brazil (TCU) 23
FEASIBILITY
IN FOCUS

F
easibility is an essential factor for infra-
structure works in general. In the case
of megaprojects, which often demand
significant budgets and have high impact on
communities and the environment, feasibility
becomes an even more relevant factor.
Infrastructure investments must respond to
the needs of the population and be executed
based on a program of activities that provides
effective solutions to these needs. The feasi-
bility analysis should begin with the adequacy
of the proposal to the social demand, going
beyond the analysis of the work itself. Poorly
evaluated projects and decisions that are not
grounded are more susceptible to corruption
risks and the misallocation of public resources.
Government decisions supported by
low-quality studies, over-optimism, inad
–
equate references, and data misrepresen –
tation, often result in unfinished projects,
abandoned and underutilized structures, high
socio-environmental impact and low returns
for the population.
“Effectiveness is related to promoting transformation. In
infrastructure projects, especially large ones, the cost of
construction and the cost of operation and maintenance
must not overwhelm society. The effective benefit of the
projects must be expanded and social control over public
administration allowed.
Rafael di Bello, Secretary of Special Operations in Infrastructure of the Federal Court of Accounts
of Brazil (TCU)
problems, and tools that can be used to
improve project performance. For this ca –
pacity-building process, a study and bench –
marking were developed by expert consul –
tants. The knowledge generated was shared
through an online seminar and a training
course offered to SAIs in Latin America and
the Caribbean.
25
24
The study, “Large infrastructure projects and
the risk of corruption and economic unfeasi-
bility: an exploratory analysis,” analyzes the
views and misrepresentations in the execu-
tion of mega-projects, measures to mitigate
the risk of economic losses, and addresses
the importance of IT models for auditing proj –
ects on this topic.
External control has a fundamental role in
assessing and monitoring the performance
and regularity of public investments in in –
frastructure. However, Brazil does not yet
have a robust and standardized procedure
for evaluating and auditing the feasibility of
infrastructure megaprojects.
Motivated to develop an evaluation method-
ology, the Extraordinary Secretariat of Special
Operations in Infrastructure of the Federal
Court of Accounts (TCU – Brazil), with the
support in its regional dissemination from
the Workin Group for Public Works Audit
(GTOP) of the OLACEFS, has been working
on the design of standardized tools for audit –
ing and monitoring the technical, economic
and environmental feasibility of infrastructure
programs and projects.
A training course was held that addressed
various aspects related to feasibility eval
–
uations of infrastructure megaprojects in
different sectors, the main failures verified
in feasibility studies, the root causes of the

The report pointed out different measures that can be taken to mitigate
the risk of corruption and unfeasibility of infrastructure megaprojects,
involving legal requirements and the structuring of the decision-
making process, with special attention to economic feasibility studies.
The study points out the relevance of using some approaches that
improve the decision-making process with the definition of objective
criteria for the approval of projects, such as the Front-end-loading
(FEL), Reference Class Forecasting, and Five Case Model methods.
26
“The Five Case Model (5CM) adds value to the governance
of megaprojects by providing clarity, tools and support to
procuring authorities throughout the whole project lifecycle.
The 5 Case Model framework defines the core requirements
that all major projects need to meet in order to proceed to the
next stage of the project life cycle, and provides Government
infrastructure professionals with supportive guidance, standard
tools, technical notes and templates to plan, prepare, appraise,
approve, deliver and manage programmes and projects.
By using the 5 Case Model approach, procuring authorities
ensure that project proposals are supported by a robust case
for change, optimise value for money, and are commercially
viable, financially affordable and operationally deliverable.
In sum, the 5 Case Model is an easy to adopt and adapt end-
to-end framework that can help reduce transaction costs,
speed up and improve project delivery, mainstream social and
environmental considerations, and increase the transparency
and consistency of any infrastructure governance system.”
Javier Encinas, Project Manager at the UK Department for International Infrastructure
(port) (eng)
Report on Major
Infrastructure Works and
the Risk of Corruption and
Economic Infeasibility: An
Exploratory Analysis
International
Benchmarking
Online seminar “Feasibility
in Focus: How to improve
the performance
of Infrastructure
Megaprojects”
Online seminar ‘Decision-making
in infrastructure megaprojects’
LINKS

Capacity Building Committee (CCC)29
SAI ITMA
Supreme Audit Institutions
Information Technology
Maturity Assessment

D
igital transformation is an ongoing
process in all Supreme Audit Institu-
tions (SAIs), in line with the digita –
lization of governments and public service
provision processes. The use of information
technology can improve data analysis and
contribute to increasing the effectiveness of
external control.
With the challenges posed by the COVID-19
pandemic, digitalization and the use of In-
formation and Communication Technolo –
gies (ICT) have become even more relevant
to external financial control, especially at
the time of rapid emergency actions taken
by governments to deal with the effects of
the pandemic.
The Moscow Declaration (2019),
released during the
International
Congress of Supreme Audit Institutions
(INCOSAI), urges
SAIs to make better use of
data analysis in audits, develop
analytical data skills and
introduce new techniques in
public audit practice. The SAI
ITMA tool, developed by GIZ and
OLACEFS, is a response to the
global call for institutions.
31
30
“The application of the SAI ITMA instrument allows
SAIs to have a powerful diagnosis, capable of
supporting the construction of a long-term vision, collaborating to increase the quality of strategic
decisions and strengthen the SAIs that use it. SDG 16 – Peace , Justice and Solid Institutions is the basis for the construction of this instrument.”
Rafael Beltrán, geotechnology consultant and university professor
In addition to investing in IT infrastructure
to carry out data management efficiently,
there is need for an ongoing cultural and
behavioral transformation, which requires
capacity building and incentives to work in
partnership with professionals in the area of
information technology.
To create solutions to this challenge, the
OLACEFS Capacity Building Committee
(CCC) joined forces with the German Devel –
opment Cooperation to work with an instru –
ment which assesses the degree of maturity
in the use of Information and Communica-
tion Technologies by SAIs.
The Supreme Audit Institutions Information
Technology Maturity Assessment (SAI ITMA)
is an assessment tool that reports on the
state of the SAI’s institutional capacities
related to Information Systems (including
the geographic dimension), as well as to
call attention to those strategic, technical,
budgetary, and human resources aspects.
The maturity assessment allows SAIs to gain an in-depth under –
standing of the areas in which they are already performing well and
those that are still challenging. Following this assessment, which
generates a ‘snapshot of the moment’ each SAI can identify its pri-
orities and build an action plan suited to its particularities.
Considering the results of the assessment, each SAI can choose
to develop its maturity in specific pillars, among the five pillars in
which it´s based.
The application of the SAI ITMA tool can be done in three formats:
by the internal team of each SAI, peer-to-peer, or with the facilita –
tion of an external consultancy. The SAI ITMA kit of materials which
supports the measurement of a SAI’s level in the use of ICT is used
during the entire process. It consists of the SAI ITMA Manual, User ’s
Guide, Assessment Tool, Questions of all Pillars, Executive Summary
and Report Template.
The requirements of the maturity level in the use of ICT are derived
from authorized sources and recognized frameworks in the world –
wide community of SAIs (INTOSAI), as well as external benchmarks.
It contributes to the achievement of the Sustainable Development
Goals, especially Goal 16 – Peace, Justice, and Strong Institutions
– and Goal 17 – Partnerships to Achieve the Goals.

The development of SAI ITMA started in 2019 by the German De –
velopment Cooperation (GIZ) and its first version was reviewed and
commented by the INTOSAI Development Initiative (IDI), and the
Information Technology Working Group (ITWG) of the European Or-
ganization of Supreme Audit Institutions (EUROSAI). The regional proj –
ect “Strengthening of External Control in the Environmental Area” in
partnership with OLACEFS and its working group on Geotechnologies,
promoted the update of the tool with the use and application of geo-
technology aspects. In 2020 the first applications were carried out:
the SAI of Colombia applied a pilot, the SAI of Chile applied a second
revised version with the inclusion of geo-technology and the SAI of
Guatemala launched a third pilot, using a more improved version of
the tool. More recently, SAI ITMA rollouts were conducted in Malawi
and Mozambique by SAI members of AFROSAI-E. The SAI ITMA im-
plementation in Sub-Saharan countries generated further evidence
on the benefits the tool provides to the SAIs, regional network and
development partners.
To achieve a greater dissemination of the instrument, the Capacity
Building Committee conducted a regional workshop for the dissem –
ination of the tool, which was made available to OLACEFS SAIs.
32
The Five Pillars of
SAI ITMA Self-Assessment
1. Institutional requirements: fundamental requirements that support the institutional
capacity of the SAI on Information Systems.
2. Inputs: analysis of material resources, equipment, and human capital for work in
information systems
3. Processes: organization and management plans, customer service, and risk
management
4. Outputs: publication and reporting, system and information security, audit
requirements
5. Quality and optimization: quality control systems of the processes and products of
the information system, performance monitoring, legal, regulatory and contractual
requirements, as well as risk management.
“The challenge of
digital transformation
involves thinking
about how to
integrate innovative
technologies. SAI
ITMA offers this
integrated vision
and collaborates
to improve the
performance of SAIs
through technology.”
Abimael Cereda, consultant in
geoprocessing and territorial
digital transformation
Assessment of the
use of Information
Technologies in SAIs:
facilitating organizational
transformation through the
use of the SAI ITMA tool
LINKS

Specialized Technical Commission on Combating
Transnational Corruption (CTCT) 35
TRAFFICKING
FAUNA AND FLORA
Role of SAIs in the

Prevention and/or Mitigation of

I
llegal extraction of species generates
a negative impact on the biodiversity
of countries and on the economy of
communities that sustainably use these
assets for their survival. In addition, spe –
cies trafficking also increases the risk of
zoonotic diseases.
While there is a global commitment to the
protection of marine and terrestrial life
(SDGs 14 and 15), international reports
point to critical levels of biodiversity loss.
The external control of environmental gov-
ernance has been strengthened in the Latin
“The Supreme Audit Institutions
contribute to the fight against
transnational corruption through the
development and implementation
of tools that strengthen state and
social control. Within the scope
of the WGTC, a line of research
was promoted on the link between
corruption and wildlife trafficking,
confirming that SAIs have a
fundamental role in preventing
corruption in this area.”
Ing. Carlos Riofrío González, Comptroller General
of the State of Ecuador and leader of the Task Force
for the Prevention of Corruption in the Traffic of Species
of the CTCT
its activities on developing a line of research
about the role of SAIs in preventing corrup –
tion, linked to species trafficking in the re –
gion. To this end, it mapped initiatives that
are being carried out within OLACEFS and
the International Organization of Supreme
Audit Institutions (INTOSAI) related to con –
servation area issues.
The first step was to carry out a diagnosis
to understand the depth and characteristics
of the illegal trade in species, analyzing the
potential contribution of SAIs in the matter.
This research resulted in the publication:
“Trafficking in species as a paradigmatic
case of transnational corruption: potential
37
36
contributions from external control”. This
study supports the importance of imple
–
menting a multisectoral and regional ap –
proach that allows effective collaboration of
the SAIs with relevant actors and interested
parties to enhance the control of the use of
environmental assets, with the objective of
reducing the incidence of corruption and
closing spaces for illegal actions.
The research highlights the importance of
synergistic and articulated action between
government and non-government insti –
tutions, internal control, the relevance of
carrying out performance audits and the
contribution of technology.
American and Caribbean region, with par –
ticular emphasis on the work carried out
by the Special Technical Commission for
the Environment (COMTEMA) of OLACEFS.
However, the link between environmental
crime and corruption has not yet been ana –
lyzed or highlighted. Analyzing this gap is a
key point to enhance the audit work of SAIs
and improve their impact on the lives of cit –
izens, in which healthy coexistence with the
environment is essential.
With this background, the OLACEFS Techni –
cal Commission for the Fight Against Trans –
national Corruption (CTCT), focused part of

Subsequently, an investigation was carried
out on the susceptibility of corruption in pro –
cesses of legal export of species; based on
a case study on shark trafficking in Ecuador,
a signatory country of the Convention on In –
ternational Trade in Endangered Species of
Wild Fauna and Flora (CITES), where shark
fishing is prohibited.
In fact, it was verified that there were oppor –
tunities throughout the process where differ –
ent types of fraud could be generated. For
example, in Ecuador, shark fishing is prohibit –
ed, but if it occurs incidentally, the animal can
be traded. The study identified a disguised
form of by-catch with the intention of export –
ing fins and other parts of economic interest.
38
The study also revealed vulnerabilities in
the species’ trade control systems. There
are operational and budgetary challenges to
implementing effective controls, carried out
by the activity’s control bodies, in addition
to the need for technical training to identify
the species that may or may not be traded.
It was also possible to map the administrative
gaps, the processes and transnational actors
involved in the prevention and reduction of
this crime, generating a set of methodological
tools for the prevention of corruption.
Following up on the studies, the CTCT held
a virtual workshop in March 2022, entitled
“Prevention of Corruption in Wildlife Traf –
ficking through the use of government con-
trol.” Nine SAI members of the Commission
participated and discussed the importance
of recognizing and applying controls to mit –
igate the illegal trade of species.
Following the good results obtained so far,
and by virtue of the interest of the SAIs in
continuing to work on the subject, the CTCT
created a Task Force for preventing corrup –
tion in the illicit trafficking of species, to de –
velop an action plan for the implementation
of measures that allow SAIs to contribute,
within their framework, to the prevention
of crimes against wild flora and fauna. GIZ
will continue to offer technical support to
the CTCT on this important issue.
Methodological Tools for the Governmental External
Control of the Legal Export of Species of Wild
Fauna and Flora, with a Focus on the Prevention of
Transnational Corruption (ENG)
Workshop on
the results of the
CTCT study
Species trafficking as a paradigmatic case of
transnational corruption: potential contributions
from governmental external control (ESP)
Project video
LINKS

Special Technical Commission for the Environment (COMTEMA)
41
COMTEMA
Support for Strengthening of the

H
igh capacity and qualification are
fundamental conditions for the exe –
cution and evolution of the work of
SAIs. Strengthening them both at the indi-
vidual and institutional level is a continuous
movement of OLACEFS.
In line with this principle, the OLACEFS
Special Technical Commission for the En-
vironment (COMTEMA) foresaw in its stra –
tegic planning for studies and processes
to share knowledge in environmental ac-
43
conservation and ecosystem services, ac-
counting for natural assets and showing
their benefits for society and the economy.
It can also provide consistent statistics and
support decision-making by governments
and institutions.
To strengthen environmental accounting in
the region, the World Conservation Moni-
toring Centre (WCMC-UNEP) in partnership
with COMTEMA, under the coordination
of the United Nations Environment Pro –
gramme (UNEP), conducted a study on the
subject and published the “Environmental
Accounting Report.”
The Coordinated Audit in Protected Ar –
eas, carried out between 2019 and 2020,
which formed the basis of the study, found
that, in general, the participating countries
have initiatives, pilot projects or systems in
place that are partially or fully operational
for environmental and economic account –
ability. However, they are still in the early
stages and there is a need to make prog –
ress in this area.
The Report was presented at an online
seminar that addressed the concepts and
methodologies associated with the topic
and presented the results from the Latin
American and Caribbean region. The semi-
nar also addressed the use of environmental
accounting in the planning, implementation,
monitoring and evaluation of public policies,
as well as its potential for use for audits in
biodiversity and environment issues. “Strengthening capacities of
the members of COMTEMA
is totally related to the
best performance of their
attributions. The trainings
raise the quality of the
work of the control bodies,
aligning themselves with
international parameters.
With measures to strengthen
capacities and by sharing
knowledge, we form a
common language, create
a data consolidation
framework, we level our
knowledge and bring
participants closer to work.
The better the performance
of SAIs, the greater the gains
for society in external control
of public governance.”
Hugo Chudyson, secretary in the
Agro Environmental External Control Secretariat
of the Federal Court of Accounts of Brazil (TCU)
and leader of COMTEMA
counting and climate finance. In addition,
it provided the training of auditors in the
use of the UN Biodiversity Lab platform as a
support tool in regional audits.
Environmental accounting is an important
instrument that contributes to the achieve –
ment of the objectives of the 2030 Agenda
and other UN conventions in environment
and biodiversity. It allows calculating the
negative and positive impacts of public
policies and economic sectors on nature

Climate finance is another strategic theme
for COMTEMA, which collaborated, through
the Federal Court of Accounts (TCU – Bra –
zil), with the report “Public Policies and
Climate Financing in Brazil: Study of Subsi-
dies for SAIs on Climate Action Financing.”
The publication was produced by UNEP,
within the scope of the Project for
Strengthening External Control in the En-
vironmental Area. The objective of the
study was to map and analyze the funding
44
Training for the use of the
UN Biodiversity Lab Platform
One of the main inputs for doing a good job is having qualified information. In
order to expand access to and the good use of data contributing to external
environmental control, COMTEMA provided training on the Biodiversity Lab
Platform to the member SAIs of the Commission.
The UN Biodiversity Lab (UNBL) is a platform that provides access to global
spatial data to generate information and impact for conservation and sustainable
development. The platform has three strands: democratizing access to spatial data
and analytical tools as a global public good; supporting decision makers to leverage
spatial data for perception, prioritization, and implementation; and empowering
stakeholders to use spatial data for monitoring and reporting.
The platform is a relevant source of qualified information, and its data and maps
can contribute to preparation and analysis during the execution of audits. The
training provided the opportunity to create a guide for the use of the Platform,
which has been published and is available to all Supreme Audit Institutions.
sources of climate change mitigation and
adaptation actions in Brazil to subsidize
the performance of Supreme Audit Insti-
tutions (SAIs) in their work of auditing and
evaluating public policies.
In the dimension of external control,
knowing the ecosystem and the actors of
climate financing contributes to the plan-
ning of environmental audits carried out
within the external control of public gover –
nance in this matter.
Online Climate
Finance Seminar
UN Biodiversity
Lab platform
UN Biodiversity Lab
(UNBL) Quick Guide
for Supreme Audit
Institutions
Environmental
Accounting Report
Report on Public
Policies and Climate
Financing in Brazil
Online Environmental
Accounting Seminar
LINKS

Mr. Nelson Eduardo Shack Yalta
Comptroller General of the Republic of Peru
OLACEFS Chairman
Mr. Jorge Andrés Bermúdez Soto, PhD.
Comptroller General of the Republic of Chile
OLACEFS Executive Secretary
PARTICIPATING WORKING ENTITIES
Special Technical Commission on the Environment (COMTEMA)
Capacity Building Committee (CCC )
Information and Communications Technologies Commission (CTIC )
Citizen Participation Commission (CPC)
Technical Commission on Good Governance Practices (CTPBG)
Committee on Performance Evaluation and Performance Indicators (CEDEIR)
Working Group on Public Works Audits (GTOP )
Specialized Technical Commission on Combating Transnational Corruption (CTCT )
Working Group on Gender Equality and Non-Discrimination (GTG )
Working Group on Disaster Management Oversight in the
Framework of the Sustainable Development Goals (GTFD)
OLACEFS GOVERNING BOARD
Office of the Comptroller General of the Republic of Peru
Office of the Comptroller General of the Republic of Chile
Court of Accounts of the Oriental Republic of Uruguay
Federal Court of Accounts of Brazil
Office of the Comptroller General of the Republic of Paraguay
Office of the Comptroller General of Accounts of the Republic of Guatemala
Office of the Comptroller General of the Republic of Colombia
FULL MEMBERS SAIS
Office of the Auditor General of Argentina
Office of the Auditor General of Belize
Office of the Comptroller General of the Plurinational State of Bolivia
Federal Court of Accounts of Brazil
Office of the Comptroller General of the Republic of Chile
Office of the Comptroller General of the Republic of Colombia
Office of the Comptroller General of the Republic of Costa Rica
Office of the Comptroller General of the Republic of Cuba
Office of the Comptroller General of Curaçao
Chamber of Accounts of the Dominican Republic
Office of the Comptroller General of the Republic of Ecuador
Court of Accounts of the Republic of El Salvador
Office of the Comptroller General of Accounts of the Republic of Guatemala
Superior Court of Accounts of the Republic of Honduras
Superior Audit Office of Mexico
Office of the Comptroller General of the Republic of Nicaragua
Office of the Comptroller General of the Republic of Panama
Office of the Comptroller General of the Republic of Paraguay
Office of the Comptroller General of the Republic of Peru
Office of the Comptroller of the Commonwealth of Puerto Rico
Court of Accounts of the Oriental Republic of Uruguay
Office of the Comptroller General of the Bolivarian Republic of Venezuela

National Director, GIZ in Brazil
Michael Horst Rosenauer
Biosphere Cluster – Protecting  natural life on earth, GIZ in Brazil
Jens Brüeggemann (2015-2022)
Andre Lammerding-Berdau (2022)
Project Strengthening External Control in the Environmental Area, GIZ in Brazil
Erwin Alberto Ramírez Gutiérrez • Project manager
Christiane Holvorcem
Irene Ocampos Balansa
Katrina Narguis
Melissa Janeth Narro Saucedo
Vinícius Pedrada
Project Members
Reinhard Engl • Project coordinator
Core of Communication and
Digital Processes, GIZ in Brazil
Anderson Falcão • Coordinator
Andréa Mesquita
Marco Schäffer
Vitória Souza
Durchgeführt von:
P or meio da:
Por medio de la:
Implemented by:
Photos
Portada • Raphael Alves/IMF Photo
p. 4 • Engin Akyurt/Pixabay
p. 7 • Kerry Nicholson/Unsplash
p. 8 • Adrien Delforge/Unsplash
p. 10 • Kate Sade/Unsplash
p. 13 • Alec Favale/Unsplash
p. 14 • Marcin Jozwiak/Pixabay
p. 17 • Drazen Zigic/Freepik
p. 21 • Standret/Freepik
p. 22 • Pixabay
p. 25 • Jamar Penny/Unsplash
p. 27 • Evening Tao/Freepik
p. 28 • Kirsty Pargeter/Freepik
p. 30 • Drazen Zigic/Freepik
p. 33 • Rawpixel
p. 34 • Gabrielle/Adobe Stock
p. 37 • Walter Torres/Pexel
p. 38 • Libin Jose/Adobe Stock
p. 39 • Diego Grandi/Adobe Stock
p. 40 • Alexander Schimmeck/Unsplash
p. 42 • Rawpixel
p. 45 • Rawpixel
Back cover
Special thanks to all the consultants who technically supported the development of the Project.
Achim Constantin
Alraune Reinke da Paz
Anselm Duchrow
Bernardo Doerr
Carolina Andrea Echevarría
Edney Silva
Edwin Antonio Garcia Ovalle
Eva Volf
Fabiana Pirondi dos Santos
Fiorella Cristina Mayaute Cabrejos Flayane Santos
Friedericke Brinkmeier
Joern Geisselmann
Julia Bastian
Julia Loenneker
Jürgen Popp
Kenia Michelle Santos Leones
Klaus Baesel
Loreto Tapia
Margit Gröpper Maria-Olatz Cases Vega
Marie-Alexandra Kurth
Mayra Andrea Ugarte Vasquez-Solis
Michael Roesch
Nora Keck
Puja Noshadi
Sarah Flister
Stephan Gortz
Vitoria Alves
Wolf M. Dio
Special thanks to the GIZ colleagues in Brazil, at the Central and other offices
Published by
Latin American and Caribbean Organization of Supreme
Audit Institutions, Federal Court of Accounts (TCU-
Brazil) and Deutsche Gesellschaft für Internationale
Zusammenarbeit (GIZ) GmbH
Strengthening of External Control in the
Environmental Area
• Brazil
Environmental and climate protection policies require
complex environmental governance structures. The
Federal Court of Accounts (TCU-Brazil) and other
members of the Latin American and Caribbean
Organization of Supreme Audit Institutions (OLACEFS)
have contributed to environmental governance through
the exercise of their role of external control. The
Supreme Audit Institutions collaborate to improve
public administration, especially with regard to
government investments in the environmental area.
The project is being implemented by the Deutsche
Gesellschaft für Internationale Zusammenarbeit (GIZ)
GmbH, commissioned by German Federal Ministry for
Economic Cooperation and Development (BMZ), in
partnership with the TCU and OLACEFS.
Editorial and graphic direction, research,
interviews and content production
Fabiana Dias • Mais Argumento
International advisory
Mateus Andery Rissoni • Mais Argumento
Graphic design
Luciano Arnold • Desformatados
Layout
Bia Gomes
Cecilia Gomes
Translation
Enrique Ezequiel Villamil Famiglietti
Alan Higgins
Brasilia, Federal District • May/2021 • Printed in Brazil
Ana Claudia Gonçalves Mascarenhas
Enrique Ezequiel Villamil Famiglietti
João Paulo de Brito Freitas Lorena Balcázar Rodal
Lucas Roberto Jeveaux de Moura
Luiza Tolentino Baião

giz.de/en/
worldwide tcu.gov.br olacefs.com