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Project Plan of Updating the INTOSAI WGEA 2007 Guidance Material on Auditing Biodiversity: Guidance for Supreme Audit Institutions – In Collaboration with CBD
2020-09-11

Background

Biodiversity is not a new term in this degraded living environment like we experience now. Based on the Living Planet Report (2016), the Living Planet Index measurement on the biodiversity levels of 14,152 monitored species showed a constant downward trend. Between 1970 and 2012, the monitored species population abundance have been sink by 58 percent on the average. Judging by this data, we can say how poor is the current condition of the world right now and if we do nothing about this, it might get worse.

 

The Convention on Biological Diversity (CBD) entered into force on 29 December 1993. INTOSAI has recognized the importance of auditing this issue since 2000s and specific  ally in 2007, INTOSAI Working Group on Environmental Auditing (WGEA) finalized a Guidance Material on Auditing Biodiversity with regard to the implementation of the Convention. In 2009, INTOSAI WGEA provide a Biodiversity training for its members in order to keep alive the spirit of Auditing Biodiversity.

 

Along this past 10 years, the Guidance has been a good reference for Supreme Audit Institutions (SAIs) in auditing Biodiversity topic. Based on the WGEA Database, there have been approximately 133 audit reports performed by SAIs in the field of Biodiversity since 2007 until 2015. The audits were performed by SAIs worldwide and showed how significant the topic is to the National Governments.

 

Recent developments in the Biodiversity issue, the ratification of Nagoya Protocols 2014, the Paris Agreement, and 2030 Agenda for Sustainable Development in 2015, require changes made in the current Guidance Material. Thus, it will be relevant with current situation faced by SAIs. In 2010 CBD together with 196 countries have agreed to 20 ambitious Biodiversity Targets for 2020. It was developed into a Strategic Plan for Biodiversity 2011-2020 and the Aichi Targets. It has five strategic goals which demand every National Government to take effective and urgent action by developing a National Biodiversity Strategies and Action Plans (NBSAPs). Those plans are expected to help the government in implementing the Convention and bring positive impact on Biodiversity.

 

As mentioned earlier, the emerging issue of 2030 Agenda for Sustainable Development also put Biodiversity into the spotlight as if the current trend of the biodiversity loss continues, the Sustainable Development Goals will be increasingly difficult to meet in 2030.

(Why the topic is important)

 

Project Objective and Outcome:

The project aims to update the INTOSAI WGEA 2007 Guidance Material on Auditing through:

a. Providing recent development of Biodiversity and how it has impacted the National Governments;

b. Providing recent case studies based on the recent submitted reports to WGEA Database;

c. Providing an improved audit steps and methods to perform Biodiversity audit;

d. Mainstreaming Biodiversity as it fosters the implementation of Agenda 2030;

(Main goals and targets of the Project)

 

Project Scope:

The updated guidance will follow the outline of the published Guidance in 2007 which as follow:

a. Introduction of the topic which include the international awareness, importance of biodiversity protection, and audits of biodiversity;

b. Background on Biodiversity which include the scope, main threats and how it can be protected;

c. Choosing and Designing Audits of Biodiversity which explained main steps in designing audit in Biodiversity;

d. Audits of Biodiversity where several topics related to biodiversity will be explained through updated case studies from audits performed by SAIs worldwide based on WGEA Database.

In the updated guidance, several appendices will be adjusted, especially ones contained with “no-longer” relevant data or outdated data.

(What is included and/or excluded from the project; possible subtopics)

 

Planned Methodology:

The project will be undertaken through literature study or the existing publication of Biodiversity and Convention of Biological Diversity, Performance Audit, and Special Purpose Audit, case/audit reports studies in the field of Biodiversity, and consultation with UN-Convention of Biological Diversity (CBD) as the one responsible in with regard to the implementation and monitoring of the Convention. There could be a small survey as an addition to other methods.

 

The responsibility of each co-leader are as follow:

a. collecting information, literatures, studies or reports to be studied;

b. resuming information and analyse the information obtained to be further written in the Guidance;

c. coordinating with internal subcommittee, external experts, and the Secretariat of INTOSAI WGEA;

d. reporting the progress in the WGEA meetings from the planning until the final reporting.

 

The responsibility of Subcommittee members are as follow:

a. contributing information/analysis/reports/suggestion to be included in the Guidance;

b. reviewing and providing comments for the project plan and the draft guidance.

 

The responsibility of Secretariat of INTOSAI WGEA are as follow:

a. coordinating with the co-leaders with regard to project milestones;

b. communicating with internal INTOSAI bodies (INTOSAI Chair, KSC Chair, IDI);

c. communicating with external INTOSAI bodies (UN-CBD and other international organization) if needed.

 

(How will the work be undertaken; responsibilities of different subgroups etc.)

 

Contacts (including the subgroup):

Country : Lesotho

Names of the contact persons : Manako Ramonate

E-mail :

Tel :

 

Country : Indonesia

Names of the contact persons : Dominika Rosana

E-mail : dominika.rosana@bpk.go.id

Tel : +6221-25549000 ext 1218 or +62821-1233-2760

 

 

* Maximum length of the Project Plan should not exceed 4 pages.