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The priority directions of work for the EUROSAI Project Group “EUROSAI Support for the Accounting Chamber”, including recent legislative changes regarding the functioning and mandates of the Accounting Chamber, the current state of international standards implementation within the institution, and the assistance it requires at this stage of reform were discussed on 20 March during an online meeting of foreign Supreme Audit Institutions (SAIs) members of the EUROSAI Project Group.
Recall that the EUROSAI Project Group was established in June 2023 at the initiative of the National Audit Office (NAO) of Great Britain. Its task is to support the Accounting Chamber’s activity during wartime and to promote the development of its institutional capacity overall. The EUROSAI Project Group, chaired by the NAO of Great Britain, includes SAIs from 29 countries, such as Austria, Belgium, Germany, Norway, France, and Sweden, as well as representatives from the European Court of Auditors, the INTOSAI Development Initiative (IDI), among others.
Representing the Accounting Chamber at the meeting were Chairwoman Olha Pishchanska, Deputy Chairman Serhii Kliuchka, Acting Secretary of the Accounting Chamber – Chief Administrative Officer Vasyl Nevidomyi, and the heads of the institution’s specialized structural divisions.
At the start of the session, Helen Holden, Senior Audit Manager at the NAO of Great Britain, welcomed the participants on behalf of the SAI-coordinator and invited the partners to share their views regarding the Accounting Chamber’s priority needs and the possibilities for partners to provide appropriate support to the SAI of Ukraine.
In response, Chairwoman Olha Pishchanska thanked the partners for the support previously provided, including the analysis of the draft law “On Amendments to the Law of Ukraine ‘On the Accounting Chamber’.” Concerning the needs of the Accounting Chamber, Olha Pishchanska emphasized that the exchange of experience in the development of quality management systems, the improvement of approaches to conducting audits of consolidated financial statements, and the auditing of local budgets are top priorities.
“Ukraine receives significant assistance from its partners. Part of these funds is allocated to local budgets. Therefore, the Accounting Chamber’s task is to ensure maximum control over their use. Currently, the Accounting Chamber is responsible for conducting control by nearly two thousand local budgets, and we need to rapidly develop approaches to conducting such audits despite limited time and resources,” stressed the Chairwoman of the Accounting Chamber.
Vasyl Nevidomyi, in turn, told the partners on audits related to the use of international aid, while Yulia Myronenko, Director of the Department of the State Budget Control, spoke on the importance of partner support in developing approaches to auditing consolidated financial statements. Additionally, Inguna Sudraba, Tem Leader for the international technical assistance project “Continuation of the Support Program for Public Financial Management in Ukraine (EU4PFM),” informed the partners about the ongoing work of the project team aimed at supporting and strengthening the functional and professional capacity of the Accounting Chamber.
The EUROSAI Project Group participants expressed their proposals for further support that they can provide to the SAI of Ukraine. For instance, colleagues from Lithuania offered their expertise regarding auditing consolidated financial statements, enhancing quality control systems, and preparing for peer reviews. Colleagues from Norway proposed training on focus audits, while those from Portugal and Belgium suggested webinars on topical issues, among other proposals.
Following the meeting of the EUROSAI Project Group “EUROSAI Support for the Accounting Chamber,” the participating SAIs agreed to continue bilateral communication with the Accounting Chamber and to discuss in greater detail new potential measures to strengthen the institution’s institutional capacity and professional potential.
