18_09_2022-Ponencia_base_Tema_Tecnico_Cambio_Climatico-si.English.pdf

Documento de Trabajo

26th Oct 2022

LATIN AMERICAN AND CARRIBEAN ORGANIATION OF
SUPREME AUDIT INSTITUTIONS
XXXI Asamblea General Ordinaria
México, 2022

The planet is in a climate emergency situation. It seems not surprising that
every summer the maximum temperatures are permanently exceeded, that
Pore and Pore Kectares of forests are destroed E uncontrolled fires or tKat
droughts and then floods affect large portions of the Earth with greater intensity
and extension. Soon there will be many places, once populated, that will no
longer be suitable for human life. The problem with this catastrophic scenario,
which we could go deeper into, is that it still does not make us reflect and act
decisively to combat the causes and try to stop climate change if that is still
possible.
Probably, for many who have in their hands this report on the Contribution
of Supreme Audit Institutions in the Fight against Climate Change, it may be
striking that institutions that are normally associated with the budgetary and
financial control of tKe 6tates could KaYe an iPSact on tKis cliPate cKallenge
that we face. Indeed, the role of Supreme Audit Institutions (SAIs) in matters
such as the environment and climate change is not evident, and the value that
auditing in these areas has in people’s daily lives.
However, regardless of the extent, or even the wording, used by the laws and
regulations that establish the mandates of the different SAIs, it is undeniable
that citizens, current and future, expect decisive responses from the State as
a whole, in the face of the climate emergency. A modern and bold look at our
mandates, at least, should lead us to the conviction that more can be done
from our own institutions: SAIs. It is possible to audit the adaptation plans, the
international commitments that our countries have made and, above all, the
effectiveness of the measures to which they have committed themselves.
This document stems from the conviction that there is still time to do something.
To put our capacities at the service of a coordinated state response, which
allows us to play a preponderant role, as auditing entities, in the control of
sustainable public policies. Policies that allow future generations to inherit
climatic conditions that make life in society possible, no longer only with
democratic stability, but also with climatic stability.
This report presents a diagnosis of the current situation of the region’s SAIs in
terPs of cliPate cKange %ut it is also an inYitation to discuss refine and taNe on
board the recommendations that, within our legal and institutional possibilities,
it proposes to us. I am convinced that it is our responsibility to monitor the
plans, programs, and measures designed and implemented to combat climate
change and that it is possible to go even further, and incorporate in each audit
the variable of climate change, from the perspective of the mitigation and
adaptation measures that should be present, for example, in the construction
of any public works, in any public procurement plan, and even, in short, in any
investment or public expenditure. Our societies, our future generations, expect
no less from us
PRESENTATION
Jorge Bemúdez Soto
2ffice of tKe &oPStroller *eneral of tKe 5eSuElic of &Kile

CONTENT
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5
6
7
INTRODUCTION
THE ROLE OF SAIs IN THE CONTEXT
OF THE CLIMATE EMERGENCY
OBJECTIVE AND METHODOLOGY
9
KEY FINDINGS
26
BIBLIOGRAPHY
22
RECOMMENDATIONS
28
ANNEXES
10
I. Knowledge of SAIs in relation to commitments made by
national and local governments on climate change
13
II. Incorporation of climate change issues into the
oversight role of SAIs
18
III. Abilities of SAIs to play their role in a climate
emergency context
20
IV. Internal environmental management of SAIs

INTRODUCTION
This document presents the analysis of the information declared by 20 Supreme Audit
,nstitutions 6$,s of tKe region in order to discuss at tKe ;;;, *eneral $ssePEl of
2/$&()6 ZKat sKould Ee tKe contriEution of 6$,s in tKe figKt against cliPate cKange
:e sincerel tKanN tKe 6$,s of $rgentina %eli]e %oliYia %ra]il &oloPEia &osta 5ica
&uEa &uracao ’oPinican 5eSuElic (cuador *uatePala +onduras 0e[ico 1icaragua
3aragua 3eru 3uerto 5ico 8rugua and 9ene]uela for SarticiSating in an e[tensiYe
and detailed questionnaire in relation to mitigation and adaptation to climate change
and the role of SAIs, which has allowed us to prepare the exploratory study presented
Kere :e e[tend our tKanNs to tKe teaPs of tKe &oPStroller *eneral of tKe 5eSuElic of
Chile who worked on this report.
The main results have been structured around 4 dimensions of analysis, starting with
(I) the knowledge of SAIs in relation to the commitments made by their national and/
or local governments; continuing with (II) the incorporation that the theme of climate
change has had in the supervisory role of SAIs; then moving on to (III) internal analysis
on KuPan and resource caSacities tKat control Eodies KaYe ending ZitK ,9 tKe internal
enYironPental PanagePent of 6$,s in tKe field of cliPate cKange )inall a nuPEer of
recommendations are proposed at the regional, national, and local levels.
In this way, this document aims to be a tool that guides the discussions of the working
grouSs to sKare e[Seriences and identif tKe difficulties and cKallenges faced E 6$,s
to act efficientl and effectiYel in tKe face of tKe cKallenges tKat inYolYe Pitigation and
adaptation to climate change in Latin America and the Caribbean.
5

&liPate cKange is a scientificall SroYen
phenomenon, recognized by different
multilateral organizations as a problem of
urgent attention, promoting the implementation
of mitigation and adaptation actions at the
national and gloEal leYels 81
The effects of climate change affect all
6
THE ROLE OF
SAIS IN THE
CONTEXT OF
THE CLIMATE
EMERGENCY
countries of the world and the entire population, impacting ecosystems, the economy,
and people’s lives. However, its negative consequences particularly affect the most
vulnerable population. The Latin American and Caribbean region is one of the most
exposed, with the Caribbean and Central America being the subregions most sensitive
to extreme weather events (ECLAC, 2020) which, according to the projections of the
scientific coPPunit Zill Ee increasingl freTuent and intense
5egarding tKe Pain SroElePs currentl facing tKe region as Zell as tKe international
agreements that have been signed on the subject, the public policies related to climate
change are one of the most important areas for SAIs to exercise their supervisory role.
The international efforts materialized in global agreements, as well as the governance
structures and internal government strategies adopted to implement them, constitute
an opportunity for SAIs to participate in the achievement of these objectives through
the control they exercise, contributing to the coordination of the responsible actors and
promoting the execution of the commitments acquired by the countries.
6oPe of tKese Pultilateral efforts KaYe Pateriali]ed tKrougK tKe 8nited 1ations
6ustainaEle ’eYeloSPent $genda 6$,s are coPPitted to PaNing a significant
contriEution in terPs of indeSendent audits to tKe $genda 81,’2
contriEuting to tKe SroPotion of good goYernance at all leYels ensuring tKe efficienc
accountaEilit effectiYeness and transSarenc of state action 81
This is endorsed by international institutions such as the World Bank, which in
Sresented tKe ,nde[ of ,ndeSendence of 6uSrePe $udit ,nstitutions ZKere tKe
situation of countries Zas anal]ed KigKligKting tKe iPSortance of 6$,s in tKe
good development of governance. In this regard, the report recognizes the importance
of full independence and, on that basis, the importance of SAIs having a “broad audit
mandate that allows them to cover all national budget lines (including revenues,
expenses, assets, and liabilities) and other levels of government (such as subnational
governments and parastatals) to the extent that they come from the national budget”
:orld %anN 3S

In the same vein, the Organization for Economic Cooperation and Development, OECD,
has argued that SAIs “can provide information to improve the functioning of processes
and programs, and anticipate to help governments adapt to future trends and risks”
2(&’ ,n tKis Za tKe can linN tKeir ZorN ZitK tKe deYeloSPent of SuElic Solicies
and decision-making.
In this context, climate change poses a number of obstacles and challenges for
2/$&()6 PePEer 6$,s esSeciall in terPs of conducting effectiYe and efficient audits
that generate robust and reliable information on the state of public policies. Therefore, to
face the climate emergency, its effects, and complexity, it is necessary to have teams of
duly trained auditors, who can face the challenges posed by considering the indicators,
variables, and climate risks that are present in their territories, selecting the areas and
problems that will be addressed considering the environmental information, the available
data, the regulations, and governance structures.
It is urgent for SAIs to deepen and identify the actions, needs, limitations, and challenges
to acKieYe efficient and effectiYe control in Pitigating and adaSting to cliPate cKange
in tKe region defining YerifiaEle Ponitoring PecKanisPs ZKicK alloZ us to assess
the degree of responsibility with which we are acting in the face of uncertain climate
scenarios.
With this in mind, a questionnaire was developed and applied to learn about the actions
taNen E tKe different 6$,s in tKe figKt against cliPate cKange identifing tKe e[isting
gaps, as well as possible areas for improvement, to have information that allows the SAIs
to design and plan audits related to climate change, as well as to support in strengthening
the control of the matter in their respective countries.
7Ke uestionaire consisted of Tuestions ZKicK Zere structured around tKe
the following sub-themes:Knowledge of international instruments and commitments on climate change.
Characterization of national and local governance for climate change.
Structure and capacities of SAIs for external control in environmental matters focused
on mitigation and adaptation to climate change.
Planning and methodological preparation for external control in climate change.
Execution of external control to strengthen the response to the global climate
emergency
Institutional environmental management.
7
OBJECTIVE AND METHODOLOGY

The general objective was to analyze with a future perspective the actions, needs,
liPitations and cKallenges of tKe 6$,s PePEers of 2/$&()6 to acKieYe efficient and
effective management in the mitigation and adaptation to climate change in the region,
contributing to the protection of future generations and the strengthening of democracies
in a conte[t of tKe figKt against corruStion
6Secific oEMectiYes included e[aPining tKe current situation in tKe region in relation
to the role of SAIs in climate change and (2) proposing strategies and future actions to
influence mitigation and adaptation to climate change.
The methodology used for the collection of information was quantitative, through the
aforementioned questionnaire available to all SAIs members of OLACEFS. This document,
therefore, constitutes an exploratory study, in which data collection was carried out
through an instrument that considered questions related to mitigation and adaptation to
climate change and the role of SAIs.
7Ke data collection Zas carried out EetZeen 0a and -ul online and self-
administered, through a link available to all SAIs, redirected to the survey site of the
&oPStroller *eneral of tKe 5eSuElic of &Kile 7KrougK 2/$&()6 access to tKe Tuestionnaire
was sent, obtaining responses from the following SAIs: Argentina; Belize; Bolivia; Brazil;
&Kile &oloPEia &osta 5ica &uEa &uracao (cuador *uatePala +onduras 0e[ico
1icaragua 3aragua 3eru 3uerto 5ico ’oPinican 5eSuElic 8rugua and 9ene]uela
8

I.
KEY FINDINGS

Faced with the challenge of climate change, the international community has
generated different strategies and commitments that each country has subscribed
to at different levels. The following are the main international instruments:
I. Knowledge of SAIs in relation to
commitments made by national
and local governments on climate
change

6ee detail in $nne[
10
nited Nations Framework
Convention on Climate Change
199219972009
2022
2015
UN recognizes the human
right to a clean,
healthy and sustainable
environment
XIX OLACEFS Paraguay
Assembly
The Paris Agreement
2030 Agenda
Kyoto Protocol

Knowledge and analysis about the aforementioned commitments made by national
and local governments are associated with governance to face climate change
in each country, so knowing them gives us an overview of the current situation,
recognizing the competent public services, the regulations defined, the medium and
long term plans, among others. In this way, it is configured as an essential input
when identifying and prioritizing the actions of SAIs.
$ccording to consultations it Zas oEserYed tKat Sercent of 6$,s state tKat tKe
identify, in general terms, the international environmental agreements that their
respective countries have signed and that are related to climate change. Then,
sSecificall in relation to tKe 3aris $greePent of 6$,s confirP tKat tKe are
aware that their countries have ratified it, which constitutes high-value information
when designing a control strategy regarding the actions carried out in the framework
of climate change management.
However, by deepening the content of the aforementioned instruments, it is possible
to notice tKat of tKe 6$,s consulted are aZare of tKe Sresentation of tKe 1ational
’eterPined &ontriEution 1’& E tKeir countr an instruPent defined in tKe 3aris
Agreement and where the specific commitments of governments regarding the goals
for Pitigation and adaStation to cliPate cKange are reflected 7Ken onl of
6$,s KaYe identified tKe concrete actions set out in tKe 1’& as tKe rest lacN sucK
information for the guidance of external control in the matter.
95%
75%
Knew whether their country had
signed the Paris Agreement.
45%
Knew if their country
submitted the NDCKnew the actions
committed to in the
NDC
11

The detail of the knowledge on the concrete actions by country is presented below
in taEle $s stated tKe 1’&s constitute one of tKe Pain PecKanisPs for tKe
implementation of the Paris Agreement, establishing verifiable milestones of climate change management by public bodies. Thus, progress must be made in promoting
the necessary tools in SAIs, so that the responsible professional teams and plans,
investigate the international commitments signed by national and local governments
and related to climate change, identify the implementation methodologies defined, as
well as the public policy instruments that arise from them.
GHG – Carbon Reduction
GHG – Methane Reduction
GHG Reduction – Subnational Territory
GHG Reduction – Productive Sector
Water Resources Management
Protection of marine ecosystems
Ability to adapt to climate-related risks
and manage before socio-natural
disasters
Reduction in the use of coal for
electricity generation
Protection and promotion of terrestrial
protected areas
Reforestation as a GHG capture
measure


































7aEle .noZledge of national goals in different areas according to tKeir 1’&
12

INCORPORATION OF
CLIMATE CHANGE ISSUES
IN THE AUDITING ROLE OF
SAIS
II.

II. Incorporation
of climate
change issues
into the auditing
role of SAIs
II.1 Strategic guidelines for SAIs
II.2 Identifying country governance for climate change
)irst it sKould Ee noted tKat of 6$,s
recognize having powers to audit the use of
public resources and the implementation
of national and subnational policies
related to mitigation and adaptation to
climate change. This situation denotes
the responsibility widely identified by the
participating SAIs, making it necessary to
analyze how this commitment has been
adopted, based on efficient and effective
external control in matters related to the
climate situation.
To recognize the institutional visions and missions embodied in the strategic
guidelines of 6$,s it Zas oEserYed tKat of tKese declared KaYe oEMectiYes and
goals related to environmental variables. However, only 40 percent reported having
strategic projects linked to climate change.
Thus, the remaining SAIs in the region do not identify strategic projects linked to the
subject under analysis, which corresponds to a critical absence considering that,
based on the policies that determine the focus of action of the SAIs, the actions
that they adopt will be established in order to address the problems associated with
climate change.
Among the capacities of SAIs to implement efficient external control in climate
change, it was determined pertinent to inquire about the progress regarding the
characterization of the country’s governance in terms of the implementation of
measures for mitigation and adaptation to climate change. From the above, it was
oEserYed tKat of tKe 6$,s consulted reSorted NnoZing tKe SaraPeters eYaluated
(see Table 2).
14

This allows us to argue that the SAIs not only have information regarding the
international environmental agreements signed by the country, but also have such
information in relation to the current public policy instruments, sources of financing,
and general and specific regulatory frameworks, which are related to mitigation and
adaptation to climate change in their territories. The breakdown by country is as
follows:
Table 2: Knowledge of governance elements by country.

1on-e[clusiYe catagories
Public services with competence in the
field of Pitigation and/or adaStation to
cliPate cKange
,nternational enYironPental agreePents
signed E tKe countr and related to cliPate
cKange
([isting SuElic Solic instruPents releYant
to cliPate cKange adaStation and Pitigation
*eneral and Solic fraPeZorNs releYant to
cliPate cKange adaStation and Pitigation
6Secific Solic fraPeZorNs releYant to
cliPate cKange adaStation and Pitigation
3uElic or SriYate funding PecKanisPs for
cliPate cKange Pitigation and/or
adaStation



























II.3 Availability of data for planning
5egarding tKe use of data and tKe usefulness
that these deliver to execute an efficient and
effective external control in relation to climate
change, the following results are observed:
,n total 6$,s stated tKat tKe Kad not
carried out assessments and/or audits using
environmental databases, for example, for
the purposes of the audit planning process,
either because they do not have access to
them or because, having access to them, said
information has not been used. Table 3: Access to different types of
information by a number of SAIs*
15
Conventions and protocols for access to
environmental information and databases,
generated by the responsible public entities
Databases generated by public entities responsible
for environmental matters
Databases for the monitoring of environmental
variables generated by the responsible public
entities
Online connection with monitoring databases to
environmental variables
Do not have access to databases
5
9
7
2
7

II. 4 Incorporation of the climate change variable into
planning
II.5 Execution of audits with a focus on climate change
However, considering the generalized recognition among SAIs regarding the
attributions and responsibilities in the implementation of a robust external control
on climate change, when consulted about the incorporation in the audit planning
of the environmental risk approach and instruments that address mitigation and
adaptation to climate change, the following is observed:
)inall it sKould Ee noted tKat 6$,s declare tKeir Zillingness to deYeloS and
implement methodologies and criteria for planning audits with a focus on climate
change management, which is seen as an important opportunity for improvement.
5egarding tKe e[ecution of audits ZitK a focus on cliPate cKange 6$,s reSorted
having participated in coordinated audits linked to the evaluation of government
actions that have an impact on mitigation and adaptation to this phenomenon.
0eanZKile at tKe national leYel 6$,s reSorted KaYing deYeloSed cliPate cKange
audits. Of these, 4 reported having specifically carried out audits linked to targets
defined in 6’* 87aNe urgent Peasures to coPEat cliPate cKange and its effects9
Below is the detail of the content of the audits carried out by
country in this matter.
8
SAIs consider an
environmental risk
7
5
SAIs consider instruments
of Mitigation and adaptation
to climate change
16

2f tKese it is KigKligKted tKat carried out audits on tKe iPSlePentation of Solicies
strategies, mechanisms, and/or public instruments aimed at mitigating and adapting
to climate change, such as the transversal or national climate change strategy; the
implementation of adaptation plans for different sectors, for example, biodiversity,
health, agriculture, livestock, cities, infrastructure, among others; the mitigation of
*reenKouse *ases and ’ecarEoni]ation 3lans ,n addition of tKeP KaYe carried
out evaluations to determine the cost-effectiveness of public financing for climate
change in their country.
7Ken onl 6$,s declared to KaYe e[ecuted audit Srocesses to coPSl ZitK tKe
commitments attached to the Paris Agreement, highlighting among the initiatives
reSorted tKe &oordinated $udit on 1on-&onYentional 5eneZaEle (nergies
&207(0$ +oZeYer onl of tKeP declared to KaYe carried out eYaluation
or audit Srocesses to tKe 1ational ’eterPined &ontriEution 1’& addressing toSics
sucK as tKe Srotection and conserYation of 1atural 3rotected $reas 3rotection and
restoration of ecosstePs and Sriorit sSecies 2Seration and 0aintenance of :ater
,nfrastructure and calculation PetKodolog deYeloSed in tKe 1’&
,n addition stated tKat tKe Kad not carried out audit Srocesses to Panage
the risk of disasters caused by climate change, such as river floods, coastal floods,
and alluYiuP aPong otKers )inall onl 6$( indicates tKat it Kas carried out
audit processes for the management of people’s health in relation to morbidity
and mortality linked to climate change, a situation consistent with the deficiencies
noted in the audit planning process, which, in short, do not contemplate variables
associated with the risk of communities, especially those vulnerable, in the face of
the onslaughts of climate change.
)inall of tKe SarticiSating 6$,s stated tKat tKe Sercentage of Kours dedicated
to conducting cliPate cKange audits is less tKan ZKicK iPSlies tKat tKe risNs
associated with it have not been incorporated in the region as a permanent line of
action in the context of external control.
SDG 13
The Paris Agreement
Determined National Contribution
Public instruments for climate change
3uElic financing for cliPate cKange
(cost-effectiveness)














Tabla 4: Auditorías por país en materias relativas al cambio climático* 17

Capacities of SAIs to play
their role in a climate
emergency context
III.

III.III. Capacities of SAIs to
play their role in a climate
emergency context
The internal capacities of SAIs, understood as the technical and human resources to
be able to exercise their role of external control in the fight against climate change,
play a fundamental role to ensure that auditors have sufficient knowledge, capacity
and experience to achieve the objectives set, as well as to properly design, choose
and apply audit techniques, in the context of climate change. Considering the
variability and global nature of the issue, they must apply the methodologies, criteria,
and techniques that make it possible to know the state of implementation of public
policies, their effectiveness, and financially evaluate the resources allocated to them,
among other aspects of interest.
,n tKis regard 6$,s declared KaYing a tecKnical unit area or teaP dedicated to
environmental matters, Then, on the level of preparation of the civil servants, it was
oEserYed tKat onl 6$,s KaYe SeoSle ZitK a uniYersit degree in tKe enYironPental
area, and 4 of these have professionals with specific postgraduate degrees in climate
change.
12 EFShave technical units that work on
environmental or climate change
matters.
8 EFShave professionals with a university
degree in the environmental area 4 EFShave professionals with specializa-
tion or postgraduate in climate
change.
19

NTERNAL ENVIRONMENTAL
MANAGEMENT OF SAIS
IV.

IV. IV. Internal environmental
management of SAIs
,n relation to tKe actions of 6$,s in tKis area of tKese entities reSorted KaYing
implemented initiatives related to the following: i) waste management mechanisms,
such as recycling or reuse; ii) infrastructure improvements for the care and rational
use of water; and iii) investment in energy infrastructure, either for self-generation or
efficient use of the resource; which is noteworthy because the actions reported here
have a direct impact on the care and improvement of the environment.
+oZeYer of 6$,s reSort KaYing iPSlePented SroMects associated ZitK tKe
promotion of the use of low-emission transport and environmental education, while
onl tKe 2ffice of tKe &oPStroller *eneral of tKe 5eSuElic of &osta 5ica declares to
have implemented actions related to the measurement of its carbon footprint and its
compensation, contributing in a concrete way in the contribution of capture elements
for greenhouse gases.
Waste management mechanisms, such
as recycling and/or reuse
Infrastructure improvements for the care
and rational use of water
Investment in energy infrastructure, whether
for self-generation and/or efficient use of
resources
Sustainable transport policies for its staff,
including the use of public transport
Actions or programs for its civil servants
that are oriented to environmental education
Measurement of the carbon footprint
generated
Measures to offset emissions generated in
their activities



















7aEle ,nternal PanagePent of 6$,s in tKe field of cliPate cKange
Finally, having reviewed the four dimensions that have been presented in this study,
the SAIs have been consulted regarding the role they consider they should have as
6uSrePe $udit ,nstitutions in tKe face of tKe cliPate ePergenc ,n tKis sense
of them believe that they should have an auditory role oriented mainly to the control
of goYernPents in Patters related to tKe PanagePent of cliPate cKange 0eanZKile
onl EelieYe tKat tKe sKould Sla a leading role as coordinators of tKe SuElic
apparatus, promoting an effective action to address climate change by example.

21

RECOMMENDATIONS

RECOMMENDATIONS
n order to promote good governance, as well as transparency and accountability
of public administration in the framework of the fight against climate change, the
following recommendations are presented, which arise from the presentation of
the results previously presented, and which aim to enhance the role of SAIs in the
matter and, with it, contribute to the control and management of public policies for
the mitigation and adaptation to climate change.*enerate instances of NnoZledge and dissePination in relation to tKe
content of tKe 1ationall ’eterPined &ontriEutions 1’&s of eacK countr
so that SAI officials have concrete information on the international
commitments signed by national and local governments related to climate
change, identifying the actions and implementation methodologies defined,
as well as the public policy instruments that arise from these.
I. Regarding the knowledge of SAIs in relation to
commitments made by national or local governments, it is
proposed to:1.1
23

At regional level
Consider a joint line of work
with the OLACEFS member
SAIs, which aims to periodically
develop regional climate change
assessments.
Incorporate into the working
groups, committees, or
commissions, the issue of climate
cKange &&& &207(0$ &73%*
&3& *723 *7)’ to consider tKis
variable in a cross-cutting way in
the work of these groups
Establish mechanisms for
evaluating and following up on the
commitments made in the Oaxaca
declaration tKrougK &207(0$
Strengthen the cooperation of
,1726$, and otKer international
organizations to support the audit
of public policies for mitigation
and adaptation to climate change
of the SAIs members of OLACEFS.
At a national level
Promote the audit of public policies
on mitigation and adaptation to
climate change by SAIs at the
national, subnational, or local
levels. Considering that each SAI
has identified its mandate to carry
out audits in the field of climate
change and that most of them have
powers to verify the efficiency,
effectiveness, and economy of
public policies designed to address
the current situation, it is possible
to strengthen the role that has
been played in recent years and
exercise more active control over
an issue that affects all sectors in
a cross-cutting way, for example,
health, tourism, biodiversity,
fisheries and aquaculture, public
infrastructure and cities, mining,
energy, among others.
Develop short- and medium-term
plans that allow incorporating the
climate change variable into the
strategic planning of SAIs.
Define, within its strategy to
address climate change, the
increase in hours dedicated to
auditing in the matter and the
gradualness of them.
0anage access to Ponitoring
databases of environmental
variables.
II. On the incorporation of climate change issues in the
supervisory role of SAIs, it is proposed to:
24
2.12.5
2.2
2.6
2.3
2.7
2.4
2.8

At regional level
*enerate a sSecific training Slan on
climate change and its challenges
by the OLACEFS Capacity Building
Committee.
Create a fund or enable specific
resources for climate change.
Promote collaborative work
among SAIs that have already
initiated the control and evaluation
of public policies on mitigation
and adaptation to climate change,
in order to carry out internships
or another way to know the
methodologies, indicators, and
audit techniques used, to evaluate
the cost-effectiveness of public
policies and the effectiveness of
adaptation plans, among others.
At a national level
Create specific climate change
training schemes for individual
SAIs so they are prepared, from
the different roles they play within
the organization, to face the
challenges that the matter entails,
considering its transversality and
specificity.
III. Regarding the capacities of SAIs to exercise their role
in a climate emergency context, it is proposed to:
Develop short- and medium-term plans to progressively implement
measures associated with waste management, the rational use of energy
resources, the promotion of low-emission transport, the calculation of its
carbon footprint, and the eventual offsetting of emissions from the SAI.
IV. On the internal management of SAIs in the field of
climate change, it is proposed to:
25
3.1
3.2
3.33.4
4.1

BIBLIOGRAPHY

World Bank (2021) Index of Independence of Supreme Audit Institutions
United Nations (2015) Promotion of inclusive public services and
responsible parties for sustainable development.
United Nations (2015) Promoting and enhancing the efficiency, accountability,
effectiveness, and transparency of public administration through the
strengthening of supreme audit institutions
United Nations (2022) The Human Right to a Clean, Healthy and Sustainable
Environment,
OECD (2017) Supreme Audit Institutions and Good Governance: Oversight,
Information, and Vision, OECD Studies on Public Governance, OECD Editions,
Paris.
UN, Environment Programme (2022) Emergency climate data
United Nations Industrial Development Organization UNIDO (2019) Abu Dhabi
Declaration.
ECLAC (2020) Report “The emergence of climate change in Latin America
and the Caribbean.”
BIBLIOGRAPHY
27

ANNEXES

Anexo 1
INSTRUMENTDETAIL
United Nations Framework
Convention on Climate Change
(UNFCCC)
The United Nations Framework Convention on Climate Change, adopted in 1992
and entered into force in 1994, has been ratified by 195 countries (Parties to
the Convention). The Convention recognizes the existence of the problem of
climate change, and establishes an ultimate objective: to achieve stabilization of
greenhouse gas concentrations in the atmosphere in order to prevent dangerous
anthropogenic (man-made) interference with the climate system. Such a level
should be achieved within a timeframe sufficient to allow ecosystems to adapt
naturally to climate change, to ensure that food production is not threatened and
to enable economic development to proceed in a sustainable manner.
https://www.miteco.gob.es/es/cambio-climatico/temas/el-proceso-
internacional-de-lucha-contra-el-cambio-climatico/naciones-unidas/CMNUCC.
aspx
Kyoto Protocol
The Kyoto Protocol, which entered into force in February 2005, sets, for the first
time, targets for the reduction of net greenhouse gas emissions for major developed
countries and economies in transition, with a timetable for compliance.

https://www.miteco.gob.es/es/cambio-climatico/temas/el-proceso-
internacional-de-lucha-contra-el-cambio-climatico/naciones-unidas/protocolo-
kioto.aspx
XIX OLACEFS Paraguay
Assembly
Through the Declaration of Asunción on Environment and Sustainable Development,
the SAIs undertake to encourage and motivate the governments of the member
countries of OLACEFS to prioritize the environmental issue within their government
plans, with a sustainable development approach, taking into account climate
change and alternative energies, with the purpose of improving the living conditions
of the population. In addition, they undertake to promote mass awareness and
outreach campaigns on the relevance of the environmental issue, strengthen the
processes of audit and control of public policies and standards established on the
environmental issue in each member country and ensure that they are complied
with economically, efficiently and effectively. In addition, the undersigned SAIs
indicated that, while respecting the legal system of each country, they committed
themselves to creating, within their organizational structure, one dedicated to
working on the environmental issue or strengthening existing ones, incorporating
specialized personnel.

Official Statements

29

Annex 1
The Paris Agreement
The Paris Agreement is a legally binding international treaty on climate change.
It was adopted by 196 countries at COP21 in Paris on December 12, 2015, and
entered into force on November 4, 2016. Its goal is to limit global warming to
well below 2, preferably 1.5 degrees Celsius, compared to pre-industrial levels. To
achieve this long-term temperature goal, countries aim to reduce greenhouse gas
emissions as soon as possible in order to achieve a planet with a neutral climate
by the middle of the century.
https://unfccc.int/es/process-and-meetings/the-paris-agreement/el-acuerdo-de-
paris
2030 Agenda
The 2030 Agenda for Sustainable Development, adopted in September 2015 by
the United Nations General Assembly, establishes a transformative vision toward
the economic, social, and environmental sustainability of the 193 United Nations
member states that signed it and is the reference guide for the work of the
international community up to the year 2030. The 2030 Agenda presents a historic
opportunity for Latin America and the Caribbean, as it includes high-priority
issues for the region, such as the eradication of extreme poverty, the reduction of
inequality in all its dimensions, inclusive economic growth with decent work for all,
sustainable cities and climate change, among others.
https://www.cepal.org/es/temas/agenda-2030-desarrollo-sostenible/acerca-la-
agenda-2030-desarrollo-sostenible
UN Resolution A/76/L.75
The United Nations Organization declares that a clean, healthy, and sustainable
environment is a human right.
https://www.unep.org/es/noticias-y-reportajes/reportajes/decision-historica-la-
onu-declara-que-el-medio-ambiente-saludable
30

Annex 2
AUDIT TYPE BY SAIGENERAL DETAIL OF THE RESULTS
Cost-effectiveness audits (3 SAIs) In 2 SAIs, the audit
made it possible
to identify whether the resources
allocated allowed
the programmatic strategies in the field of
climatic change to be promoted In 3 SAIs, the audit
made it possible
to identify whether the country
has long-term financing
objectives In 2 SAIs, it
was possible to determine whether the financial
resources
achieved their purpose 1 SAI was able
to identify if there is a
comprehensive
folllow-up of the
use of resources allocated
to climate change
Audits to the
implementation of strategic policies,
mechanisms and/or instruments(6 SAIs) In 5 SAIs, the audit
made it possible to identify
whether the
instruments have funding for their implementation In 5 SAIs, the audit
made it possible
to identify whether the country has a medium and/ or long term plan for the
preparation and
implementation of instruments 5 SAIs were able to identify whether
the implementation of the
instruments achieved its purpose
Audit of the
Implementation of
Nationally Determined Contributions (3 SAIs) 1 SAI
considers periodic review (every
2 years) of the
achievement of
the goals set forth in NDCs Regarding the topics addressed in the audits, the
following is broken down: Mitigation, NDC calculation
methodology, Sustainable public procurement, natural resources, among others
Audits of the Paris
Agreement (6 SAIs) Within the audited processes, the following are considered: Coordinated
audits, mitigation, environmental management control, program design, use of renewable energies
*The distributions are not excluded.
31