Terms of Reference of the EUROSAI WGEA Special Subgroup on the Audit of Natural, Man-caused Disasters Consequences and Radioactive Wastes Elimination

REALIZING extraordinary nature of the problems of natural, man-caused disasters consequences and radioactive wastes elimination, that require collective efforts of international community for their mitigation and resolution,

EXPRESSING concern regarding lack of appropriate assessment of appearance and elimination of natural, man-caused disasters consequences and radioactive wastes management,

EXPRESSING concern regarding increasing amounts of radioactive wastes that require proper disposal and treatment,

CONSIDERING great interest of SAIs - members of EUROSAI, expressed in the questionnaire developed by the Accounting Chamber of Ukraine, within their mandates in integrating efforts on the audit of natural and man-caused disasters consequences, as well as radioactive wastes elimination,

Accounting Chamber of Ukraine proposed the initiative of establishing the EUROSAI WGEA Special Subgroup on the Audit of Natural, Man-caused Disasters Consequences and Radioactive Wastes Elimination.

Following questionnaire results provided by interested SAIs there were stated objective and tasks of the Special Subgroup.

Objective and tasks of the EUROSAI WGEA Special Subgroup on the Audit of Natural, Man-caused Disasters Consequences and Radioactive Wastes Elimination:

Objective of the EUROSAI WGEA Special Subgroup on the Audit of Natural, Man-caused Disasters Consequences and Radioactive Wastes Elimination is to encourage European SAIs to active auditing the issues of elimination of natural, man-caused disasters consequences and radioactive wastes elimination.

Tasks of the Special Subgroup could be, in particular:

1. Conducting coordinated and parallel audits by SAIs - Subgroup members and exchange of audit plans, methodology and findings;

2. Conducting the audits of foreign donor funds expenditures provided to Ukraine for carrying out activities regarding elimination of the Chernobyl disaster consequences by SAIs - Subgroup members in cooperation with the Accounting Chamber of Ukraine;

3. Drawing up and developing recommendations and guidelines in the field of auditing elimination of impacts of natural and man-caused disasters, as well as managing radioactive wastes;

4. Giving special attention to improving communications between the members of the EUROSAI Working Group on Environmental Auditing by considering, for example creation of a Subgroup's web-page;

5. Conducting all-the-time monitoring and exchange of modern methods and standards in the field of environmental auditing, particularly regarding nuclear and ecological safety;

6. Considering interest of many countries in the world, not only Europe, the Special Subgroup will initiate cooperation with SAIs from other regions.

Membership:

The Special Subgroup on the Audit of Natural, Man-caused Disasters Consequences and Radioactive Wastes Elimination will be a subgroup of the EUROSAI Working Group on Environmental Auditing and will thus be open to the membership for all EUROSAI members who have keen interest in the natural safety and radioactive contamination auditing.

Membership in the Special Subgroup is obtained by SAIs which have formally declared their willingness to cooperate.

Special Subgroup will be headed by the Accounting Chamber of Ukraine. Special Subgroup's Secretariat will be located in Kyiv, Ukraine and will be financed by Accounting Chamber of Ukraine.

Special Subgroup activity and cooperation:

The Special Subgroup will perform on continuing basis. The Subgroup will meet regularly to consider current issues and approve joint decisions.

Special Subgroup meetings will be organized in Ukraine, unless otherwise is agreed by its members.

Regularity of Subgroup meetings will be specified along the way, but not less that once a year.

For 2006-2008 the Special Subgroup is intended, particularly, to:

− initiate conducting international coordinated audit of foreign donor funds utilization provided to Ukraine for carrying out activities regarding elimination of the Chernobyl disaster consequences. An international audit scope will encompass:

1. financial audit;

2. audit of compliance with international treaties, conventions and agreements, as well as with environmental standards and acceptable levels of pollution;

3. performance audit of environment protection.

Special Subgroup financing:

Each member will cover their own expenses when participating in Special Subgroup activities. If necessary, SAIs can involve international organizations into joint co-financing their activities within the Special Subgroup.