List of common audit issues for the SAIs participating in the International Co-ordinated Audit of the Chernobyl Shelter Fund

to be audited within SAIs' mandates and Audit Plans for I half of 2007

1. Audit of national contributions and donations allocated to the Chernobyl Shelter Fund (on execution of the Agreements on contributions) regarding:

1) amounts of national financial contributions;

2) financial resources already allocated from the Fund's budget;

3) amounts of already pledged and scheduled national contributions;

4) due date for pledged contributions for the Fund's donors and contributors (April−May 2007).

2. Analysis of the Donor Assembly's activities to establish:

1) country representation in the Donor Assembly;

2) representative's activities in the Donor Assembly (April−May 2007).

3. Analysis of annual EBRD financial reports submitted to the Donor Assembly members (April−May 2007).

4. Assessment of the Donor Assembly's activities in part of efficient control over Fund's operations (April−May 2007).

5. Completing of the Inventory List of the Projects realized on the Chernobyl site within the Shelter Implementation Plan (SIP).

6. Development of national reports and submitting summary of audit findings, covering common audit issues, to the Accounting Chamber of Ukraine (June−August 2007).