2nd WGEI Meeting

Annual Meeting of the

INTOSAI Working Group on Audit of Extractive Industries

21-23 September 2015│Oslo, Norway

Day 1Monday 21 September
08:00 - 08:30Arrival of participants
08:30 - 09:15Welcome and official opening of the workshop
By Per Kristian Foss, Auditor General, OAGN and John Muwanga, Auditor General and WGEI Chair, OAGU
09:15 - 09:45Report on activities since last meeting 
By Maxwell Ogentho, OAGU and WGEI secretariat
09:45 - 10:30Coffee break: Audit fair and group photo
10:30 - 13:00Session 1: Global update I:
Illicit financial flows and international efforts to avoid non-taxation and profit shifting in the Extractive Industries
By Dan Devlin, OECD and Mona Thowsen, Publish What You Pay Norway
13:00 - 14:00Lunch break
14:00 - 15:15Session 2: Global update II:
SAIs value added – how to conduct a multi-national EI audit
Presentation By Alexandre Leite de Figueiredo, TCU, and
Presentation By Ole Husebø Schøyen, OAGN; representing OLACEF/ AFROSAI-E collaborative audit teams
15:15 - 15:35Coffee break
15:35 - 16:45Session 3: Global update III:
Surveying EI risks and potential audits
Presentation By Jeroen Doornbos, NCA and
Presentation by Sybrand Struwig, AGSA
16:45 - 17:00Summary of the day

Chairs Day 1: Eli Wærum Rognerud, OAGN and Sybrand Struwig, AGSA

Day 2Tuesday 22 September
08:30 - 09:15Session 5: NORAD Oil for Development Programme
Presentation By Petter Stigset, OfD
09:15 - 10:00Session 6: Sector risk assessment and audit along the value chain
Presentation By Trygve Christiansen, OAGN
10:00 - 10:30Coffee break
Day 2Tuesday 22 September
10:30 - 12:00Session 7: Panel debate – How to ensure, and audit, local content in EI operations
Panel moderator and introduction speaker: Jostein Tellnes, OAGN
In the panel:
Stephen Kateregga, OAGU; Mette Gravdahl Agerup, Norwegian Ministry for Petroleum and Energy; Willy Olsen, Norwegian Oil & Gas partners and Beate Thoresen, Norwegian People’s Aid
12:00 - 13:00Session 8: Status WGEI Community of Practice, available audit tools and resources
Presentation By Maxwell Ogentho, WGEI Secretariat, OAGU and Ingvald Heldal, CoP advisor
13:00 - 14:00Lunch break
14:00 - 15:30Session 9: Group work on WGEI work plan and priorities 2015-2016
Session moderator: John Muwanga, Auditor General and WGEI Chair, OAGU
15:30 - 15:50Coffee break
15:50 - 16:50Session 10: Plenary with group feedback and discussion on way forward
Session moderator: John Muwanga, Auditor General and WGEI Chair, OAGU
16:45 - 17:00Summary of the day

Chairs Day 2: Yashodhara Ray Chaudhuri, SAI India and Per Engeseth, OAGN

Time Session
Day 3Wednesday 23 September
08:30 - 10:00Session 11: Parallel sessions I (see information and sign-up details below)
10:00 - 10:30Coffee break
10:30 - 12:00Session 12: Parallel sessions II (see information and sign-up details below)
12:00 - 13:00Session 13: Conclusions and sum-up 
By John Muwanga, Auditor General and WGEI Chair, OAGU
13:00End of official programme
13:00 - 14:00Lunch break
14:00Regional meetings (self-organised)
15:30Steering Committee meeting

Chair Day 3: John Muwanga, WGEI Chair and OAGU

Topics in parallel sessions

Parallel session 1 (08:30-10:00)

1. The impact of poor governance systems - a comparison of various governance and tax models.Jørgen Klev, ECON Oil and Gas
2. Sovereign fund management; legal framework, alternative modelsBjörn G. From, Investment Director, Asset Management Department, Norwegian Ministry of Finance
3. Environmental impact assessments: what are they and how do you audit them?Mari Lise Sjong, Norwegian Environment Agency

Parallel session II (10:30-12:00)

4. PSAs: To publish or not to publish? An introduction to Production Sharing Agreements, examples of how they are used and an analysis of the transparency issue surrounding them to publish or not to publishOle Kirkvaag, Arntzen de Besche Merete Kristensen, Arntzen de Besche
5. Decommissioning: What are the risks? The Norwegian and South African examples.Gisela Hytten, OAGN Sybrand Struwig, AGSA
6. Extractive Industries Transparency Initiative (EITI): What roles can SAIs play in a country's EITI process. Global examplesBady Baldé, EITI secretariat