Based on conversations and research within the SAI community, the IDI and WGEA have identified five thematic areas related to climate change adaptations actions. Besides the five themes, we have also identified three cross cutting themes that SAIs can examine in any of the theme selected.
DISASTER RISK REDUCTION
Disaster risk reduction is defined as “the action taken with the objective of minimizing the risk that could be induced due to disaster.” SAIs could audit government’s disaster risk reduction efforts related to adaptation. Relevant adaptation actions could for instance include flood barriers, early warning systems, hurricane warnings, tree planting, resettlement of people, preparedness plans and setting up of organizational structures.
WATER RESOURCE MANAGEMENT
Climate change poses serious risks for water resource management. Adaptation actions can deal with efforts to ensure access to clean water for all, including vulnerable populations remote areas, innovative ways of handling scarce water resources for example in semi-arid and arid areas, water saving, smart use of water resources in agriculture. SAIs could audit government efforts at water resource management in one or more relevant areas depending on the nature of the problem in their context.
SEA LEVEL RISE AND COASTAL EROSION
This is particularly a problem in low-lying states, including in many Small Island Developing
States. The theme will include a specific focus on SIDS. Flooding often causes contamination of the ground water, deterioration of livelihood, most often affecting the poor parts of the population, especially women and people living with disabilities. Moreover, sea level rise is a big risk in coastal cities including many of the
world’s biggest cities. These issues could be relevant areas of focus within this thematic area.
IMPLEMENTATION OF CLIMATE CHANGE ADAPTATION PLANS OR ACTIONS
(if no adaptation plan exists):
An audit within this area would examine the planning and implementation of a national adaptation plan or actions by the government or ministries/
agencies. This approach could deal with topics related to planning process, the quality of the plan
as well as the implementation whenever feasible.
IMPLEMENTATION OF NATIONAL ADAPTATION TARGETS LINKED TO SDG 13 TARGET ON CLIMATE CHANGE ADAPTATION
These audits can be conducted by SAIs where the governments have formulated national targets for climate change adaptation actions, which are linked to one or more SDG targets related to climate change adaptation. As
these will be SDG implementation audits, SAIs will be expected to follow ISAM and use a whole of government approach, including a focus on coherence, leave no one behind and multistakeholder engagement.
Is about the relationship between the State and its citizens, and the extent to which the State is answerable for its actions. The concept of accountability refers to the legal and reporting framework, organisational structure, strategy, procedures, and actions to help ensure that any organisations that use public money and make decisions that affect people’s lives can be held responsible for their actions. The principles and concepts important to public sector accountability include transparency, fairness, integrity, and trust.
As a performance audit CCAA is expected to focus on the 3Es of economy, efficiency, and effectiveness. Effectiveness is meeting the objectives set and achieving the intended results. Effectiveness deals with outputs, results, or impacts. It is about the extent to which policy objectives have been met in terms of the generated output. It is concerned with the relationship between goals or objectives on the one hand and outcome on the other.
Refers to the process of improving the terms for individuals and groups, in particular for those marginalised / in danger of being left behind, to take part in society and to be able to benefit adequately from climate change adaptation actions. The aim is to leave no one behind and to include measures in public spending for climate change adaptation actions that help improve the ability, opportunity, and dignity of those marginalised or potentially marginalised due to climate change.