{"id":18,"date":"2024-04-04T04:57:18","date_gmt":"2024-04-04T01:57:18","guid":{"rendered":"https:\/\/sisu.ut.ee\/waste\/42-audit-design-matrix\/"},"modified":"2024-10-11T10:03:54","modified_gmt":"2024-10-11T07:03:54","slug":"42-audit-design-matrix","status":"publish","type":"page","link":"https:\/\/sisu.ut.ee\/waste\/42-audit-design-matrix\/","title":{"rendered":"4.2. Audit design matrix"},"content":{"rendered":"

The audit design matrix (ADM) is a very good tool for systemising the auditing process as a whole. There are many ways of creating one, but its main elements \u2013 the audit questions, the ideal situation (criteria) and how the team assesses the situation (methodology) \u2013 should be covered. Read more about the ADM from the MOOC \u2018Introduction to Environmental Auditing in the Public Sector<\/a>\u2019.<\/p>\n\n\n\n

Below is one practical example of an ADM\u00a0from the already familiar NAO Estonia municipal waste audit (see 4.1<\/a>) and also\u00a0two additional, theoretical example matrices illustrating potential audits connected to package waste recovery and waste prevention.<\/p>\n\n\n\n

Audit title: <\/b>Activity of the State and Local Governments in the Collection and Recovery of Municipal Waste<\/span> <\/span><\/p><\/td><\/tr>

Audit objective: <\/b>To determine whether cooperation between the state and local governments guarantees that the municipal waste is collected, whether separate waste collecting is promoted and whether the target quantity of waste is recycled.<\/span> <\/span><\/p><\/td><\/tr>

Audit question 1:\u00a0<\/b>Have government actions related to waste prevention, collection and recycling been successful?\u00a0<\/span><\/p><\/td><\/tr>

Sub-questions<\/em><\/strong><\/span><\/td>Criteria\u00a0 \u00a0<\/em>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0<\/strong><\/span><\/td>\n

Methods\u00a0<\/strong><\/em><\/span><\/p>\n<\/td>

Expected findings<\/em><\/strong><\/span><\/td><\/tr>
\n

1.\u00a0Has the government set clear goals and rules and given\u00a0financial support that would ensure the reduction an recycling of municipal solid waste?\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0<\/span><\/span><\/p>\n<\/td>
  • Rules have been set, are understandable to\u00a0all parties, and\u00a0an action plan for waste reduction and recycling has been adopted.<\/span><\/span><\/li>
  • The regulation supports waste prevention and recycling.<\/span><\/li> <\/span><\/ul>
    • The government has implemented waste reduction and recycling subsidy schemes.<\/span><\/li>
    • Whilst updating waste management rules, impact of these on municipal waste management in local governments has been analysed and changes made were justified.<\/span><\/li> <\/ul> <\/td>
\n

Documentary analysis\u00a0<\/span><\/p>\n

\u00a0<\/p>\n

Analysis of taxing principles, costs of\u00a0services,\u00a0subsidies, international practices<\/span><\/p>\n

\u00a0<\/p>\n

Interviews<\/span><\/p>\n<\/td>

The government has not done much to help reduce waste generation and the state will not\u00a0not meet the EU recycling target by 2020.<\/span><\/p>

\u00a0<\/p>

Recycling of less valuable waste types (household organic waste) needs to be promoted, for\u00a0example via creating a demand for separatelt collected organic waste on the biogas market.<\/span><\/p><\/td><\/tr>

2. Have the roles of the state and local governments been\u00a0 set clearly and these are understood to enable achieving strategic municipal waste management goals?<\/span><\/td>\n
    \n
  • Tasks are clearly defined in legislation.<\/span><\/li>\n
  • Tasks intrinsic to the central government are financed by the central government.<\/span><\/li>\n<\/ul>\n<\/td>

Documentary analysis<\/span><\/p>

\u00a0<\/p>

Analysis of relevant court cases\u00a0<\/span><\/p>

\u00a0<\/p>

Poll among local governments<\/span><\/p>

\u00a0<\/p>

Interviews<\/span><\/p><\/td>

\n

The division of tasks is in many aspects not clear.<\/span><\/p>\n

\u00a0<\/p>\n

Local governments lack freedom to make strategic waste management decisions and financial resources for organising waste management.<\/span><\/p>\n<\/td><\/tr>

3. Has the infrastructure built for sorting (for public use) and recycling (end users) waste met its goals?<\/span><\/td>
  • Waste infrastructure (waste stations and recycling plants):<\/span><\/li> <\/ul>

    \u2013 have been\u00a0built according to strategic documentation and the effectiveness of their operations has been assessed;<\/span><\/p>

    \u2013 have received the planned amount of waste;<\/span><\/p>

    \u2013 are open for public use;<\/span><\/p>

    \u2013 are working efficiently;<\/span><\/p>

    \u2013 are used for their intended purpose;<\/span><\/p>

    \u2013 are accessible to\u00a0the public (the location of the waste station is at least 10-20 km from every household). If not, the collection of sorted waste is otherwise organised.<\/span><\/p><\/td>

Documentary analysis<\/span><\/p>

\u00a0<\/p>

Analysis of waste data\u00a0<\/span><\/p>

\u00a0<\/p>

GIS analysis<\/span><\/p>

\u00a0<\/p>

Interviews<\/span><\/p>

\u00a0<\/p>

Poll among citizens<\/span><\/p><\/td>

Investments have been made without considering the existing capacities and the amount of waste generated. Consequently, many objects have overcapacity.<\/span><\/td><\/tr>
4.\u00a0Does the packaging waste collection system help to improve waste sorting?<\/span><\/td>\n
    \n
  • The proportion of packaging waste in the total volume of municipal waste is decreasing.<\/span><\/span><\/li>\n
  • Observable improvements in the collection and reuse of packaging waste have taken place during\u00a0the last 5 years.<\/span><\/span><\/li>\n
  • Packaging waste containers are located according to the Package Law (accessible to people).<\/span><\/span><\/span><\/li>\n<\/ul>\n<\/td>

Analysis of waste data<\/span><\/p>

Documentary analysis<\/span><\/p>

<\/span><\/p>

Review of NAOE\u2019s earlier recommendations\u00a0<\/span><\/p>

<\/span><\/p>

GIS Analysis<\/span><\/p><\/td>

\u00a0<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Theoretical example of a packaging waste audit matrix<\/span><\/span><\/b><\/p>\n\n\n\n

Audit title: <\/b>Packaging waste recovery<\/span><\/p><\/td><\/tr>

Audit objective: <\/b>To evaluate the effectiveness of packaging waste collection and recovery<\/span> <\/span><\/p><\/td><\/tr>

Audit question:\u00a0<\/b>Do the activities of the state support the separate collection and recovery of packaging waste?\u00a0<\/span><\/p><\/td><\/tr>

Sub-questions<\/em><\/strong><\/span><\/td>Criteria\u00a0 \u00a0<\/em>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0<\/strong><\/span><\/td>\n

Methods\u00a0<\/strong><\/em><\/span><\/p>\n<\/td>

Expected findings<\/em><\/strong><\/span><\/td><\/tr>
\n

1.\u00a0Are waste generators\u00a0motivated to separately collect and dispose of packaging waste? \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0<\/span><\/span><\/p>\n<\/td>

\n
    \n
  • Disposal of separately collected packaging waste is easy and accessible.<\/span><\/span><\/span><\/span><\/li>\n\n
  • Separate collection and disposal of packaging waste is economically more viable for waste generators\u00a0compared to mixed waste disposal.<\/span><\/span><\/span><\/li>\n<\/ul>\n\n<\/td>

Analysis of legal acts and documents;\u00a0<\/span><\/span><\/span><\/span><\/p>

Interviews;<\/span><\/span><\/span><\/span><\/p>

Public poll;<\/span><\/span><\/span><\/span><\/p>

Review and comparison of the prices for packaging waste and mixed waste disposal<\/span><\/span><\/span><\/p><\/td>

\n

Packaging waste collection network does not have a sufficient coverage and collection points are not easily accessible to people.<\/span><\/span><\/span><\/span><\/p>\n

\u00a0<\/p>\n

Prices for mixed waste disposal do not motivate separate packaging waste collection.<\/span><\/span><\/span><\/p>\n<\/td><\/tr>

2.\u00a0Has the state ensured sustainable operations of producer responsibility organisations (PROs)?<\/span><\/td>
  • PROs are properly accredited and controlled to ensure the maintenance of packaging waste collection points.<\/span><\/span><\/span><\/span><\/li>
  • The revenue of PROs is used for developing the network of collection points.<\/span><\/span><\/span><\/span><\/li>
  • The state is\u00a0able to ensure the continuance of\u00a0activities of PROs in case of their dissolving.<\/span><\/span><\/span><\/li><\/ul><\/td>

Analysis of legal acts and PRO accreditation documents;<\/span><\/span><\/span><\/span><\/p>

Analysis of annual reports of PROs;<\/span><\/span><\/span><\/span><\/p>

<\/p>

Review of monitoring documents;<\/span><\/span><\/span><\/span><\/p>

<\/p>

Interviews\u00a0<\/span><\/span><\/span><\/p><\/td>

\n

Accreditation and control systems do not have significant shortcomings.<\/span><\/p>\n<\/td><\/tr>

3.\u00a0Does the state have reliable information on the amount of packaging waste generated and recovered?<\/span><\/td>\n
    \n
  • All products that enter the market are registered.<\/span><\/span><\/span><\/span><\/li>\n\n
  • State has an overview of the amount of packaging waste collected.<\/span><\/span><\/span><\/span><\/li>\n\n
  • Recovery of packaging waste is being systematically controlled.<\/span><\/span><\/span><\/li>\n<\/ul>\n\n\n<\/td>

Review and analysis of data in the packaging waste register and national statistics;<\/span><\/span><\/span><\/span><\/p>

<\/span><\/p>

Review of activity reports of PROs, monitoring documents;<\/span><\/span><\/span><\/span><\/p>

<\/span><\/p>

Interviews<\/span> <\/span><\/p><\/td>

Data on collected and recovered packaging waste are not complete due to lack of systemic control over data compilation process in PROs.<\/span><\/td><\/tr>
4.\u00a0Will the state be able to achieve the target packaging waste recovery indicators?<\/span><\/td>\n
    \n
  • X% of the total amount of packaging waste is recovered annually (national target).<\/span><\/span><\/span><\/span><\/li>\n\n
  • PROs not fulfilling their obligations are subject to packaging excise duty or fines.<\/span><\/span><\/span><\/li>\n<\/ul>\n\n<\/td>

Review of reports and data of PROs and relevant authorities, comparison with packaging waste register;<\/span><\/span><\/span><\/span><\/p>

<\/p>

Interviews<\/span><\/span><\/span><\/p> <\/td>

\n

While the recovery rates have increased, the state has not been able to achieve the national recovery target.<\/span><\/span><\/span><\/span><\/p>\n

\u00a0<\/p>\n

Supervisory system of PROs has not guaranteed that all PROs failing to meet target recovery rates pay the excise duty or fines.<\/span><\/span><\/span><\/p>\n<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Theoretical example of a waste prevention audit matrix<\/span><\/span><\/b><\/p>\n\n\n\n

Audit title: <\/b>Prevention of waste<\/span><\/p><\/td><\/tr>

Audit objective: <\/b>To evaluate the effectiveness of government activities for ensuring waste prevention<\/span><\/p><\/td><\/tr>

Audit question 1:\u00a0<\/b>Has the government established requirements for encouraging waste prevention, reuse and recycling?<\/span><\/p><\/td><\/tr>

Sub-questions<\/em><\/strong><\/span><\/td>Criteria\u00a0 \u00a0<\/em>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0<\/strong><\/span><\/td>

Methods\u00a0<\/strong><\/em><\/span> <\/span><\/p><\/td>

Expected findings<\/em><\/strong><\/span><\/td><\/tr>
\n

1.\u00a0Does the government have a strategy for promoting waste prevention? \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0<\/span><\/span><\/p>\n<\/td>

\n
    \n
  • Goals and principles of the national waste prevention strategy\/other strategic documents help\u00a0to achieve the goals of SDG 12 (or e.g. European Union Circular Economy Package)<\/span><\/li>\n<\/ul>\n<\/td>

Analysis of strategies and programmes;<\/span><\/span><\/span><\/span><\/span><\/p>

\u00a0<\/p>

Interviews in responsible authorities<\/span><\/span><\/span><\/p>

<\/span><\/p><\/td>

\n

Government is aware of the SDGs (SDG 12)\/EU Circular Economy Package but has not developed a national strategy for achieving waste prevention.<\/span><\/p>\n<\/td><\/tr>

2.\u00a0Has the government enforced legal acts to encourage waste prevention?<\/span><\/td>\n
    \n
  • Goals and principles of the national waste prevention strategy are reflected in national laws<\/span><\/li>\n<\/ul>\n<\/td>
\n

Analysis of legal acts <\/span><\/span><\/span><\/span><\/p>\n<\/td>

\n

Some of the strategic goals and principles\u00a0are presented in laws, but not all. Responsibilities of institutions are not clearly set.<\/span><\/p>\n<\/td><\/tr>

3.\u00a0Have government or municipalities introduced economic incentives for encouraging waste prevention?<\/span><\/td>\n
    \n
  • Subsidies exist for waste prevention, reuse or recycling.<\/span><\/span><\/span><\/li>\n\n
  • Other support mechanisms for waste prevention, reuse or recycling have been introduced<\/span><\/span><\/span><\/li>\n<\/ul>\n\n<\/td>

Documentary analysis<\/span><\/p>

\u00a0<\/p>

Interviews<\/span><\/p>

<\/span><\/p><\/td>

There are some support programmes in some municipalities.<\/span><\/td><\/tr>
Audit question 2:<\/strong>\u00a0Do waste data give evidence of the reduction of waste?<\/span><\/td><\/tr>
4.\u00a0Has total waste generation decreased? If not, then what are the reasons.<\/span><\/td>\n
    \n
  • Generation of waste has decreased\u00a0by x%*<\/span><\/span><\/span><\/li>\n\n
  • Generation of municipal waste has decreased by Y %<\/span><\/span><\/span><\/li>\n\n
  • Landfilling has decreased\u00a0by Z%<\/span><\/span><\/span><\/li>\n<\/ul>\n\n\n<\/td>

\u00a0<\/p>

Analysis of waste data;<\/span><\/span><\/span><\/p>

\u00a0<\/p>

Interviews with relevant authorities, local governments<\/span><\/span><\/span><\/p> <\/td>

Waste data is difficult to obtain<\/span><\/span><\/span><\/p>

<\/span><\/p>

Total waste generation is increasing<\/span><\/span><\/span><\/p>

Municipal waste generation is stable<\/span><\/span><\/span><\/p>

Landfilling has not decreased<\/span><\/span><\/span><\/p> <\/td><\/tr>

5.\u00a0Has the reuse of waste increased? If not, then what are the reasons.<\/span><\/td>\n
    \n
  • Reuse of waste has increased by M%<\/span><\/li>\n<\/ul>\n<\/td>

Analysis of waste data<\/span><\/span><\/span> <\/span><\/p>

Interviews with relevant authorities, local governments<\/span><\/span><\/span><\/p>

Public poll <\/span><\/span><\/span><\/p><\/td>

There are no data on waste reuse<\/span><\/td><\/tr>
6.\u00a0Has waste recycling increased? If not, then what are the reasons.<\/span><\/td>\n
    \n
  • Waste recycling has increased by N%<\/span><\/li>\n<\/ul>\n<\/td>

Analysis of waste data<\/span><\/span><\/span><\/p>

Interviews with relevant authorities, local governments, waste operators<\/span><\/span><\/span><\/p>

Public poll <\/span><\/span><\/span><\/p>Survey of waste operators<\/span> <\/td>

Recycling has not increased by N%<\/span><\/span><\/span><\/p>

<\/span><\/p>

Separate waste collection system is not convenient for the citizens<\/span><\/span><\/span><\/p>

Waste operators have little economic incentive to organize separate waste collection <\/span><\/span><\/span><\/p> <\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

* \u2013\u00a0values for % in criteria can be derived from laws, strategies or agreed with auditee.<\/span><\/p>\n\n\n\n

\"thinking\"THINKING EXERCISE<\/h3>\n\n\n\n