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For an Environmental Accounting Tool (FEAT) (FEAT)
Date du début: 1 nov. 2002, Date de fin: 30 oct. 2005 PROJET  TERMINÉ 

Background Local environment policies are essential because the majority of public services associated with environmental management are local. The organisation of such services, together with the progressive introduction of standards, tends to favour approaches based around sectors and different methodologies. However, environmental policy actions aim at repairing damage and processing waste with benefits of scale. This has given rise to increased expenditure and a corresponding need for additional revenues. Calculating total costs and evaluating environmental actions with a view to envisaging alternative options would make clearer the increased efficiency of preventative policies and savings that flow from integrated approaches. At present, the only indications of expenditure are at service or departmental level and costs are only forecasted. Objectives FEAT, or ‘For an Environmental Accounting Tool’, was designed to enable monitoring of municipal expenditure and results from an environmental point of view. Further instruments were developed to evaluate results and indicators as to integration, prevention and overall cost of the actions. The analysis of expenditure on the basis of the ratio of their cost to the size of environmental effects ought to result in decision-making aids. Five local authorities were involved and were supported by an experienced national team consisting of a specialised research organisation, the 'Fondation des Villes', and Eco-Maires. Expected results: • creation of a transferable method for measuring expenditure and assessing local environmental actions currently dispersed between different city departments; • elaboration of innovative tools to demonstrate the interest of sustainable and integrated approaches; • comparison between cities taking into account the diversity of actions. • Publicising methods developed through standardisation and certification. Results The FEAT project was established and set principles and standard practices required for identification of environmental actions, classification by environmental domain, and for the measurement of related financial and physical flows. FEAT methodology also led to the proposition a framework for qualitative analysis of environmental policy objectives. Studies took place from 1998 to 2002 and indicated that the tool is usable. Results gained permitted political assessment of local environmental actions. The studies highlighted other benefits of the methodology, in particular in terms of environmental awareness-building and awareness of the importance of ‘usual’ expenses. FEAT revealed the lack of real transparency due to difficulties frequently encountered by the public authorities concerning access to detailed information and the multitude of different environmental and other actors. By providing decision-makers and the population with greater transparency as to local environmental policy, FEAT should favour relevant decision-making and good governance.