EUROSAI Audit on Climate Change

The present audit was carried out on the basis of the Common Position on Cooperation for Coordinated Parallel EUROSAI Audit on Climate Change (hereinafter referred to as the Common Position on Cooperation), signed by the representatives of 10 Supreme Audit Institutions, the members of the EUROSAI Working Group on Environmental Auditing, on 16 January 2009 in Warsaw.

The following Institutions participated in the audit: the Chamber of Accounts of the Republic of Azerbaijan, the Audit Office of the Republic of Cyprus, Rigsrevisionen − Denmark, the National Audit Office of Estonia, the Office of the State Comptroller and Ombudsman of Israel, the State Audit Office of the former Yugoslav Republic of Macedonia, the Supreme Audit Office of the Republic of Poland, the Accounts Chamber of the Russian Federation, the Swiss Federal Audit Office and the Accounting Chamber of Ukraine, hereinafter referred to as the Cooperating SAIs. The Supreme Audit Office of the Republic of Poland was the Audit Coordinator.

The aim of the audit was to assess the actions taken in the States of the Cooperating SAIs to implement the provisions of the United Nations Framework Convention on Climate Change, the Kyoto Protocol to this Convention, Directive 2003/87/EC establishing a scheme for greenhouse gas emission allowance trading within the Community and the requirements of the national legislation, in the scope of:

• the performance of observations on climate change and its effects,

• actions taken to mitigate climate change,

• forecasts and assessments of the actual anthropogenic greenhouse gas emission and absorption levels,

• reporting on the scope of the actions taken and planned to be taken in order to mitigate climate change and the achieved effects of these actions.

The present EUROSAI Audit was performed under the INTOSAI Global Audit on Climate Change.