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The experience of the Cour des comptes (SAI of France) in auditing local budgets and interaction with regional units, the possible application of this experience by the Accounting Chamber, as well as the internship of the Accounting Chamber’s expert at the SAI of France were the key issues discussed during the meeting of the management of the Accounting Chamber with the representatives of the Technical Assistance Facility for Ukraine - mAIDan Ukraine (hereinafter - the Programme), implemented by Expertise France, the French public agency for the design and implementation of international technical cooperation projects on February 10.,.
For reference. The mAIDan Ukraine is a part of the French Government’s technical assistance to Ukraine to support the recovery process and the European integration. Within the Programme, Expertise France is currently implementing the DASU Project, and the corresponding dialogue has been launched to explore the possibilities of assisting the Accounting Chamber.
Olha Pishchanska, Chairwoman of the Accounting Chamber, Serhii Kliuchka, Deputy Chairman of the Accounting Chamber, Vasyl Nevidomyi, Acting Secretary of the Accounting Chamber - Chief of Staff, Virginie Ma-Dupont, expert of the Programme and other specialists took part in the discussion.
Olha Pishchanska noted that, thanks to previous cooperation, Ukrainian auditors are already familiar with the basic principles of the financial control system in France and the distribution of powers between its components.
"An in-depth study of the format and principles of cooperation between financial control bodies in France could be of some use to Ukraine. In particular, in the implementation of external financial control in accordance with international standards, such experience could be applied in the audit of local budgets,” emphasized the Chairwoman of the Accounting Chamber.
Vasyl Nevidomyi stressed that the audit of the use of local budget funds is particularly important in the context of the decentralisation reform.
“For us, cooperation with the French party is also important to understand all the possibilities of interaction with local authorities and stakeholders, both in terms of auditing local budgets and infrastructure projects, especially those funded by international donors,” noted Vasyl Nevidomyi.
The work of the regional units of the Cour des comptes was also discussed during the meeting. They have considerable autonomy, and the Accounting Chamber of Ukraine is planning to develop its territorial departments and expand the scope of their tasks and responsibilities.
Virginie Ma-Dupont explained to the representatives of the Accounting Chamber about the organisation of interaction between the French Cour des comptes and local authorities, as well as the specific features of the audit of local budgets in her country.
Following the meeting, the mAIDan Ukraine experts proposed to organise several online meetings with experts from the regional units of the Cour des comptes to discuss the practice of auditing local budgets practice that can be applied in the work of the Accounting Chamber.
The participants also discussed the details of the upcoming internship of the Accounting Chamber’s expert in the Cour des comptes, including the opportunity of engagement in one of the stages of the audit process on local budgets.
