Cooperative Environmental Audit on Mekong River Basin Management

Background The German International Cooperation (GIZ) and the Asian Organization of Supreme Audit Institutions (ASOSAI) has facilitated the workshop “Strengthening the Capacities of Southeast Asian Supreme Audit Institutions” held in Bangkok from 19th until 21st January 2011. Discussions about strengthening capacity building process came up with the three principal themes namely, Quality Assurance, Strategic Relations and Environmental Audit. In this regard, Office of the Auditor General of Thailand was willingly presented as the leader of the environmental audit theme which was agreed that GIZ will provide funding and expertise from INTOSAI and ASOSAI to support all activities related to the themes.

Background The SAIs participated in the workshop also concluded that the environmental audit theme will focus on water issues specifically the use of the Mekong River water resources. Mekong River has been considered as the heart and soul of mainland Southeast Asia. Over 60 million people in at least 6 countries depend on the Mekong and its tributaries for food, water, transportation and many other aspects of their daily lives. The river supports one of the world's most diverse fisheries, second only to Brazil's Amazon River.

Background However, Mekong River is being threatened by serious problems arising from both the unsustainable use of water and the effects of climate change. Therefore, it is challenging the government of countries within Mekong River Basin to form overall management practices for cooperation and transboundary water management. This aims to ensure that water and other water related natural resources within Mekong River Basin are managed and used sustainably and equitably.

Objectives The objectives are as follows; To enhance the capability of South-East Asia SAIs in conducting environmental audit. To enhance the capability in conducting the cooperative environmental audit. To share knowledge between South-East Asia SAIs. To strengthen the network and the cooperation among South-East Asia SAIs.

Audit Approach The cooperative audit will be carried out in the form of Parallel Audit. A decision will be taken to carry out similar audits. Methodology and audit approach will be shared. The audit will be conducted more or less simultaneously by two or more autonomous auditing bodies, but with a separate audit team from each body, usually reporting only to its own governing body and only on matters within its own mandate. (Source: INTOSAI-Guide for Cooperative Audit Programs between Supreme Audit Institutions)

Participating Countries Instructor SAI China Observer & Knowledge Sharing SAI Indonesia SAI Malaysia SAI Cambodia SAI Lao PDR SAI Myanmar SAI Thailand SAI Vietnam Our team

The Titles of Parallel Audit Focusing on Mekong River Basin. SAI Cambodia Water Policy Management of The Kingdom of Cambodia at The Ministry of Water Resources and Meteorology. SAI Lao PDR Solid Waste Management in Vientiane Municipality Facial year 2010-2011. SAI Myanmar Erosion Control Management of Mekong River Basin in Myanmar.

The Titles of Parallel Audit Focusing on Mekong River Basin. SAI Thailand Integrated Water Resources Management of Mekong River Basin. SAI Vietnam Water Issues in Mekong Basin in Vietnam.

Method of The Cooperative Audit Workshops 1 st Environmental Audit Training to get more understanding in environmental audit: focus on water issue and planning the audit. 2 nd Meeting to conclude the audit and prepare audit report. 3 rd Develop audit report and present to GIZ.

Audit Design Matrix Audit Topic : .......... Background information: Date : Audit Team Leader : Audit Team Member: Audit Topic : .......... Background information: Audit Objectives : Audit Objective Researchable Question Sub Researchable Question Audit Criteria Audit Evidence Audit Methodology Limitation What this analysis will likely allow auditors to say (Source: The Document of Environmental Audit Training, 2012)

First Workshop

Second Workshop

Last Workshop

Structure of Audit Report Contents Section 1 Overview of the Project Background of the Project (History, Objective, Procedures, etc) Brief Audit Findings and Results of Participating SAIs Section 2 SAIs’ Individual Full Audit Reports From all participating SAIs

The Situation of The Report Now SAI Thailand as the project leader is developing a comprehensive audit report. Remark : All related information will be shared by email.

Constraints of This Parallel Audit Constraints of parallel audit are communication (language barrier), limited human resources and funding, limited experiences and tools, limited of time and different mandate.

Lessons Learned Though, all the countries have mutually determined the audit topic, there are still 2 major obstacles: 1. Limited planning time and 2. A vast variation in government policies relating to Mekong river basin management. As a result, there are so many differences in the context of the audit report (that come out from the effort of all the countries). Recommendations in the report are still the suggestions only for each governments. There is no common point which could potentially leading to solve problem of Mekong river basin management in a big picture.

Lessons Learned As a result, the audit topic for parallel audit should be: 1. Important issue that have significant import on all countries. 2. Single and specific issues. (not too broad) If possible, the workshop should be held at least twice in the planning stage to guarantee that every countries share the same understanding and the audit report would have the common aim which could possibly ease the trouble of Mekong river basin management.

The Benefits of This Parallel Audit A good platform for sharing Knowledge and Experience. Better understanding in EA Good relationship/networking between participating SAIs A first step in the development of cooperative audit

Supports needed Supports needed are expert (SME), parallel audit, E.A guideline, training (international and on-the-job training) /workshop/seminar, and funding.

Thanks you.