1. There are no clear perspectives for expenditures related to the Emergency and Environment Fund.
2. There are no procedures related to the transfer of coral from one area to another in the Gulf of Aqaba, through which mechanisms and procedures for transporting coral are determined in a safe technical manner that preserves the sustainability of the marine coral even though it forms the last reef on the northern globe.
3. There are no approved technical specifications to monitor the quality of industrial water basins that will be implemented within tourism projects.
4. There is no legislative document regulating the relationship between the Environment Directorate and the Aqaba Development Company with regard to coral transport and the referral of related bids.
5. There is no statement in the Environmental Protection System detailing the financial penalties for various environmental violations, whereby the fine imposes according to the provisions of Aqaba Special Economic Zone Authority Law; this obliges the perpetrator of the financial violation to pay the amount of one thousand dinars whatever the type of violation.
6. Lack of coordination with the Environment Directorate at the Aqaba Economic Zone and the General Customs Department to carry out laboratory tests and collect fees on exports and imports at the Aqaba Special Economic Zone.
7. There is no clear standard for the Environmental Commission to exempt or reduce the value of environmental violations, as the exemption process is done by submitting an application from the concerned person to be approved by the Environment Directorate.
8. The coast region has not been declared a marine reserve; despite its unique species of coral threaten with extinction.
9. Failure to meet the amounts of J.D (455769) to be collected as environmental fees.
10. Some Expenditure from the Emergency and Environment Fund account are for other purposes not related to environmental protection.

COA recommended to DENR the following actions to help ensure earnings of the community partners from seedling production:

1. Provide partner communities with trainings on seedling production and fund management;
2. Do not proceed with the contract unless the partner communities are capable of producing the seedlings themselves; and
3. Adjust the timelines for seedling production to give partner communities time to produce the seedlings.

By implementing the recommendations, DENR will be able to ensure that about 34% of the total budget will be redirected to community partners and not to private suppliers. With more sustainable income, the community partners will be made to stay in the community/plantation sites and continue take care of the forests.

COA also recommended to resume efforts to restart the convergence initiative involving other government agencies. The DENR could start mapping the government grants related to the program and establish a unit that will help partner communities comply with the documentary requirement of the grants.
 

Apart from the usual interviews and site visits, the auditors used a variety of tools in analyzing the data. First, is the Geocam, which is a geophoto and video application for Android. It uses augmented reality to show on top of your camera a layer of geographical information such as Compass orientation, GPS position and different phone inclinations like a theodolite optical instrument. The auditors used this application to validate the reports of the extension officers by creating their own geo-tagged photos of the plantation sites.

Since, plantation sites cover thousands of hectares, the auditors will not be able to trek the entire area. Hence, the auditors used Google Earth Pro to get a bird’s eye view of the plantation sites. Furthermore, the Google Earth Pro has a timelapse feature. Using this feature, the auditors were able to see the progress of the plantation areas through the years.

The problem, however, is that Google Earth Pro does not always contain the most updated image of the plantation sites. Hence, the auditors also used Sentinel Hub. Sentinel Hub provides newer satellite images of the plantations sites.

• The NEDA, in collaboration with the sectors concerned, need to ensure the complete integration of the SDGs in the respective sectoral plans and the incorporation of the SDGs in the subsequent updating of the PDP and its RM, as appropriate.
• To strengthen the development and implementation of policies across all types of financing, it is recommended that the NEDA, the Department of Finance and the Department of Budget and Management (DBM) prioritize the adoption of the relevant recommendations embodied in the Country Paper on Financing the SDGs in the Philippines.
• NEDA should pursue the creation of a Subcommittee on SDGs under the Development Budget Committee to ensure that programs contributing to SDGs are tagged and adequately funded consistent with the more integrative approach to the SDGs.
• It is recommended that the PSA, in collaboration with PSRTI and DILG, need to continue building and enhancing the capacities of relevant offices in all levels of government and other stakeholders to ensure that capacities needed are in place for the monitoring, follow-up and reporting in the implementation of SDGs.
• The NEDA, PSA and other relevant stakeholders should continue to identify opportunities for cooperation and partnership as they implement Agenda 2030 in addition to existing arrangements.

Desk reviews and analyses were conducted on relevant SDG materials obtained from the websites as well as from briefing materials on SDGs, documents, data and information provided by the NEDA, PSA, PSRTI, DILG, DBM and other key stakeholders. Questionnaires and requests for clarifications were sent to NEDA, PSA and DILG on matters relating to integration of SDGs to the PDP and local plans, means of implementation and follow-up, monitoring and reporting on the progress towards achievement of SDGs.  Focus group discussions were also undertaken with the representatives from the NEDA, PSA, DILG and PSRTI.

As prescribed by the IDI, the audit team used the manual – Auditing Preparedness for Implementation of Sustainable Goals: A Guide for Supreme Audit Institutions.