In 2023 the EUROSAI Working Group on the Audit of Funds Allocated to Disasters and Catastrophes (hereinafter – Working Group), chaired by the Accounting Chamber of Ukraine, focused its attention on the development of the main provisions of the Guidelines for the assessment of losses caused by armed conflicts of an international nature/armed aggression, Practical recommendations for conducting audits of the assessment of probable losses and minimizing the negative consequences of disasters, as well as the preparation of a joint report on the results of the International Coordinated Audit of Forest Protection Against Fires.
This is stated in the Activity Report of the EUROSAI Working Group on the Audit of Funds Allocated to Disasters and Catastrophes, for 2023.
One of the priorities of the Working Group was the development of practical recommendations for conducting audits of assessing probable losses and minimizing the negative consequences of disasters. The Accounting Chamber, which chairs the Working Group, actively participated in this process last year by implementing appropriate control measures regarding methods, processes and activities for assessing damages caused by Russia’s military aggression. After all, only under the conditions of proper recording and documentation in accordance with current legislation, accepted methods, standards and international practices, established facts, determined amounts of damage and losses can be recognized by the world as indisputable evidence of the damage caused to Ukraine by the war.
Based on our own audit findings, as well as on the results of a survey on audits in the field of disaster prevention and elimination of its consequences conducted over the past five years, a typical matrix of audits in the field of disasters was developed and an information base of audits and their issues was prepared.
“It is necessary to have effective emergency response plans, to prepare the population for possible dangers, to improve the infrastructure to reduce the risks of disasters. It is important not only to respond effectively, but also to take measures to prevent them in the future. Cooperation between different countries, organizations and agencies will make it possible to reduce the impact of disasters and save human lives”, Viktor Bohun, Member of the Accounting Chamber, who is responsible for preparation of the report, noted.
Implementing the Strategic Plan for 2021–2024, the Working Group held ІХ Meeting and a Seminar on the theme “Present disasters: roles and tasks for SAIs” in Bucharest (Romania), which were attended by 43 participants from 11 SAIs and invited EU and US experts.
Also, based on the results of the national audits of SAIs, the Accounting Chamber, as the Chair of the Working Group, started preparing a joint report on the results of the International Coordinated Audit of Forest Protection Against Fires. In 2024, the Strategic Plan envisages the conducting of a coordinated audit by interested SAIs on the readiness of governments to prevent disasters and eliminate their consequences in order to assess the effectiveness of national systems for ensuring the safety of the population, the environment, objects and structures and avoiding or reducing the risks of possible disasters.
The EUROSAI Working Group on the Audit of Funds Allocated to Disasters and Catastrophes, was established in 2014, according to the resolution of the IX EUROSAI Congress. During the entire period, the group is chaired by the Accounting Chamber.
By the end of 2023, the Working Group consisted of 18 SAIs. In March 2022, at the proposal of the Accounting Chamber, the EUROSAI Governing Board suspended membership in the organization of the SAIs of Russia and Belarus.
Detailed information on the activities of the Working Group for 2022 is posted on 27 EUROSAI Magazine.