Accounting Chamber and EUROSAI Cooperation

European Organisation of Supreme Audit Institutions (EUROSAI) was established in 1990 with the aim of ensuring the INTOSAI goals achievement at the regional level, while allowing the opportunity to its members for focusing on specific issues to their region.

Now membership stands at 50 SAIs (the SAIs of 49 European States and the European Court of Auditors).

The Accounting Chamber is a full member of EUROSAI since 1999 and responsible for fulfilling the commitments according to its membership in this organization, as indicated in the Decree of the Cabinet of Ministers of Ukraine dated 13September 2002 No. 1371 "On the Procedure for Central Executive Bodies Participation in International Organizations Activities, the member.of which is Ukraine".

According to Article 1 of the EUROSAI Statutes the organization has the main purpose – to promote and facilitate the exchange of information and documentation among the EUROSAI members, as well as the dissemination of publications on matters coming within their competence to stimulate the creation of public audit University Professorships and to secure the unification of terminology in the sphere of audit of public finances. EUROSAI undertakes its activity through three bodies:the Congress; the Governing Board; the Secretariat.

There are five official languages in EUROSAI: English, French, German, Russian and Spanish.

The Governing Board consists of 8 members and 5 observant. All members are the heads of the Supreme Audit Institutions of European countries. The main task of the Governing Board is to provide the functioning of EUROSAI, in accordance with the guidelines established by the Congress.

In 2008-2014 the Accounting Chamber was the member of the Governing Board.

The Secretariat of EUROSAI is held permanently by the Tribunal de Cuentas of Spain (the Spanish Court of Audit), which is also the EUROSAI headquarters. The Secretariat is also responsible for preparing the sessions of the Governing Board, preparing and implementing the budget of EUROSAI, carrying out the decisions of the Congress and the Governing Board. The Secretariat coordinates EUROSAI’s Magazine and EUROSAI Newsletter, it builds and update the database of statutes and publications of SAIs members.

The working bodies of EUROSAI are Target Groups:

  • Institutional Development Target Group;
  • Target Group on Professional Standards;
  • Target Group on Knowledge Sharing;
  • Target Group for Management and Communication.

EUROSAI currently has three Working Groups and two Task Forces:

  • Working Group on Information Technologies (ITWG)
  • Working Group on Environmental Auditing (WGEA)
  • EUROSAI Working Group on the Audit of Funds Allocated to Disasters and Catastrophes
  • Task Force Audit & Ethics (TFA&E)
  • Task Force on Municipality Audit (TFMA)

EUROSAI develops partnerships with other regional organizations of Supreme Audit Institutions, particularly OLACEFS, ARABOSAI and ASOSAI.

The Accounting Chamber ensures the participation of its representatives in its individual committees activities, working groups and task forces, as well as training events, conferences, seminars organized by EUROSAI (seminars, distance learning programs, etc.), the topics of which are relevant for the Accounting Chamber.

An important area of EUROSAI cooperation is the Chairmanship of the Accounting Chamber in the EUROSAI Working Group on the Audit of Funds Allocated to Disasters and Catastrophes, and providing working group activity.

The Accounting Chamber also participates in the EUROSAI audit working groups and the task force:

  • Working Group on Environmental Auditing (EUROSAI WGEA);
  • Working Group on Information Technologies (EUROSAI ITWG);
  • Task Force on Municipality Audit (EUROSAI TFMA).