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Cooperation of Supreme Audit Institutions (SAIs) with local authorities and the potential for a positive impact on the management of local infrastructure projects was discussed during the 7th seminar of the EUROSAI Working Group on Municipal Audit (WGMA) "Local Government Infrastructure Projects" and the 8th annual meeting of the WGMA, recently held in Tbilisi (Georgia).
In total, about60 representatives of SAIs and local authorities from 25 European countries took part in the events. Serhii Kliuchka, Deputy Chairman of the Accounting Chamber, and Nataliia Fisay, Adviser to the Deputy Chairman, represented the Supreme Audit Institution of Ukraine.
During the seminar, participants discussed the main stages of auditing infrastructure projects in municipalities: from planning to conclusions and recommendations, as well as approaches to their implementation. Special attention was paid to the impact of SAIs on the management of infrastructure projects, the main challenges and benefits of cooperation between SAIs and local authorities. During the sessions, representatives of SAIs from Georgia, Poland, Estonia, Latvia, Romania, Bosnia and Herzegovina and Serbia shared their experiences on these issues.
The management and implementation of infrastructure projects aimed at restoring territorial communities is currently one of the most important and challenging issues in Ukraine. Audits of infrastructure projects help territorial communities to achieve their goals in a timely and quality manner, identify risks and problems in these processes. The experience of the European SAIs will be useful for the Accounting Chamber, especially when conducting audits of infrastructure projects aimed at the restoration of territorial communities.
Also during the EUROSAI WGMA meeting, the results of the achievements of the Working Group in 2024 were summarized and its action plan for the period 2024-2027 was agreed. The plan includes, among other things, deepening cooperation with stakeholders, research on internal audit systems, conducting joint audits of SAIs by members of the Working Group, sharing experiences on the impact of new technologies on auditing, and organizing training courses and workshops.
Serhii Kliuchka also participated in a multilateral meeting of the Auditors General and Deputy Auditors General of the EUROSAI Member States, organized by the SAI of Georgia. The Heads of the SAIs of Latvia, Serbia, Poland, Moldova and Slovenia also attended the meeting. They discussed the results of the exchange of experiences and topics of future cooperation in the working format of the European Organization of Supreme Audit Institutions.
For reference: The Working Group on Municipal Audit (WGMA) has been in existence since 2017. Its mission is to create an open platform for the exchange of best practices and experiences in municipal auditing.
