Global warming has become one of the most significant global risks, transcending state and regional borders and threatening civilisation as a whole. This conclusion was reached by auditors from more than eighty supreme audit institutions from around the world, who met in Malta at the 23rd annual meeting of the Working Group on Environmental Auditing (WGEA) of the International Organisation of Supreme Audit Institutions (INTOSAI). Representatives of the Supreme Audit Office of the Slovak Republic (SAO) presented to the international community the findings of an audit, carried out in 2024, that assessed the effectiveness of national climate protection measures. “Slovakia has recently stagnated in the implementation of action plans, funding for greenhouse gas reduction projects, protection of watercourses, and the execution of flood prevention measures,” stated Ľubomír Andrassy, President of the Slovak SAO. He also warned that the consequences of global warming now threaten not only citizens’ property but also their lives in a slow, creeping manner—more so than other security risks.

“We accept decisions to increase spending on armaments as a necessity dramatically. Yet military conflicts seriously undermine the results of long-standing environmental projects. The future implementation of these efforts is at serious risk on a global scale. Continued disinvestment in environmental protection will have immeasurable consequences for public health and significantly reduce the quality of life for millions of people. It will fuel uncontrolled migration and disrupt the entire ecosystem of our planet,” Andrassy emphasised.

Animesh Kumar, a representative of the United Nations Office for Disaster Risk Reduction, stated during the conference that water protection must become a global priority. It requires coordinated efforts by national governments, the public sector, NGOs, and individuals. Independent audit institutions are to play a key role—not only in independently evaluating progress but also as drivers of change. From the UN’s perspective, water is a strategic resource for life, food security, and the sustainable economic development of regions. In the 21st century, more than 2 billion people still lack safe access to drinking water. A third of the world’s population lives without basic sanitation and access to public sewerage systems.

WGEA members agree that water, water resources, and water infrastructure must not become subject to commercialisation, where access is limited by market competition. “Water and water resources must remain under public control. Access to water must be guaranteed by public or state institutions,” said UN official A. Kumar. The Slovak SAO has also long warned of significant risks in the Slovak water sector. State institutions and local governments, which are responsible for the supply of drinking water to households and the modernisation of water infrastructure, are facing an investment backlog amounting to several billion euros. As a result, nearly 30% of water is lost through outdated distribution systems.

Independent audit institutions will assess countries’ progress in environmental protection using a unified methodology – Climate Scanner – co-developed by Slovak auditors between 2023 and 2025. This is the first global tool enabling impartial evaluation of progress in climate and environmental policies. WGEA members expressed support for the methodology to be officially approved at the autumn congress of INTOSAI in Egypt and to serve as good practice for UN member states. “Supreme audit institutions are facing new challenges, and thanks to the international methodology, we will be able to objectively assess environmental strategies and evaluate the effectiveness of resource use. Last but not least, global standards will help us account for the broader impact of measures on people's quality of life,” concluded Slovak SAO President Ľ. Andrassy.