EUROSAI Governing Board Statement on the situation in Ukraine 

Resolution of the XI EUROSAI Congress on the extension of the EUROSAI WG's mandate till 2024



The EUROSAI Working Group on the Audit of Funds Allocated to Disasters and Catastrophes was established in 2014 by the Resolution of the ІХ EUROSAI Congress.

The establishment was preceded by an almost 10-year whirlwind of activity.

In order to realistically evaluate the effectiveness of the use of public funds allocated to disasters and the development of new methodological approaches, in 2004 during the III Meeting of the EUROSAI Working Group on Environmental Auditing (EUROSAI WGEA) in Sophia (Bulgaria), the Accounting Chamber of Ukraine initiated the study and drawing of attention of SAIs and the public to the threats of man-caused and natural disasters, as well as the environmental situation on the European continent.  

Therefore, in November 2006, at the IV Meeting of the EUROSAI WGEA in Luxembourg (the Grand Duchy of Luxembourg) the EUROSAI WGEA Special Subgroup on the Audit of Natural, Man-caused Disasters Consequences and Radioactive Wastes Elimination was created. During its existence in 20072008, a thorough work was carried out, one of the achievements of which was conduction of the International coordinated audit of the Chernobyl Shelter Fund, with participation of 9 SAIs.

The VII EUROSAI Congress (2−5 June, 2008, Krakow, Poland) took the decision to create a separate EUROSAI Task Force on the Audit of Funds Allocated to Disasters and Catastrophes, chaired by the Accounting Chamber of Ukraine.

During the VIII EUROSAI Congress (30 May  2 June, 2011, Lisbon, Portugal) the EUROSAI Task Force presented the activity report for 20082011. Appreciating its work as successful and useful, the Congress passed the resolution extending the mandate of the Task Force until 2014.

Further, the Accounting Chamber of Ukraine, as the Chair of the Task Force, initiated the process of transformation of the Task Force into the Working Group, with a view to putting into practice the standards at the regional level, which had been developed by the INTOSAI Working Group on Accountability for and the Audit of Disaster-related Aid, and approved at the XXI INTOSAI Congress (October 2013, Beijing, China).

Taking into account the results of the Task Force's activities in 2008–2013, the ІХ EUROSAI Congress (2014, The Hague, the Netherlands) adopted the decision on establishment of a permanent Working Group chaired by the Accounting Chamber of Ukraine. In 2017, according to the resolution of the X EUROSAI Congress, the mandate of the Working Group was extended till 2020. ХІ EUROSAI Congress, which was held online on 14 April 2021, recognizing the importance of the Working Group’s achievements and taking into account the need to continue the work of the Working Group to study the prevention of man-made and natural disasters, approved the resolution on the extension of the EUROSAI WG’s mandate till 2024.

Pic. History of establishment of the EUROSAI Working Group on the Audit
of Funds Allocated to Disasters and Catastrophes



To determine the mission, values, strategic goals and expected outcomes of the Working Group for the period between XI and XII EUROSAI Congresses, the Strategic Plan of the Working Group for 2021−2024 was prepared and approved at the XI EUROSAI Congress. 

The implementation of the defined mission of the Working Group, which is capacity building, coordination and consolidation of efforts of the European SAIs to help their governments in development of effective and efficient instruments for prevention and consequences elimination of disasters and catastrophes, will be carried out “In three steps” by implementing three strategic goals, aimed at:
1. Professional development of auditors (Step 1 “TOWARDS”).
2. Disaster prevention and minimization of relevant threats (Step 2 “FORWARD”).
3. Effective external communication (Step 3 “TO THE WORLD”).

As of beginning of 2022, the EUROSAI Working Group on the Audit of Funds Allocated to Disasters and Catastrophes consists of 20 Supreme Audit Institutions: 18 SAIs – members and 2 SAIs – observers.

During the entire period of activity, the EUROSAI Working Group is chaired by the Accounting Chamber of Ukraine. The Secretariat of the Working Group is functioning within the chairing SAI.