Reform and institutional capacity of the Accounting Chamber: leadership of the SAIs of the EUROSAI member countries held a working meeting with the leadership of the Verkhovna Rada of Ukraine

04.06.2024 12:07

The control over efficiency of the use of macro-financial assistance to Ukraine from partner countries, the process of reforming the Accounting Chamber, opportunities to strengthen its independence and institutional capacity were discussed at the meeting of the leadership of the Supreme Audit Institutions (SAIs) of Estonia, Latvia, Lithuania, Poland, Slovakia and the Czech Republic, as well as the leadership of the Accounting Chamber, the Verkhovna Rada of Ukraine and people’s deputies.

The meeting took place within the three-day working visit to Ukraine of the leadership of the SAIs of the EUROSAI member countries. In particular, the President of the Supreme Audit Office of the Czech Republic Miloslav Kala, the Auditor General of Estonia Janar Holm, the Auditor General of the State Audit Office of the Republic of Latvia Edgars Korčagins, the Auditor General of Lithuania Mindaugas Macijauskas, the President of the Supreme Audit Office of the Slovak Republic Ľubomír Andrassy and Vice-President of the Supreme Audit Office of Poland Jacek Kozłowski, arrived on a working visit.

During the meeting with the delegation, the Chairman of the Verkhovna Rada of Ukraine Ruslan Stefanchuk thanked the partners for their support and solidarity. The Speaker of the VRU told the partners about the peculiarities of the implementation of parliamentary control in the sphere of public finances in Ukraine and separately focused on the reform of the Accounting Chamber. After all, according to him, this issue is important in the context of independent audit of the legality and efficiency of the use of macro-financial assistance from partner countries. Ruslan Stefanchuk also emphasized that for this purpose, the best practices of foreign audit institutions were constantly being studied to improve the work of the Accounting Chamber.

The Chairperson of the VRU Committee on Budget Roksolana Pidlasa, who chairs the Working Group on the Development of Legislative Amendments Regarding the Activity of the Accounting Chamber, in her turn, spoke about the key innovations that the Working Group was considering. The Chairperson of the VRU Committee on Budget took the opportunity to invite the leadership of the SAIs – EUROSAI members to join the law-making.

In response, the leadership of the SAIs expressed their readiness to provide comprehensive support to the Parliament and the Accounting Chamber, and to share the experience of reforming Supreme Audit Institutions in their countries. During the discussion, they kept on, in particular, about the experience of strengthening the independence of the Accounting Chamber, giving the institution the opportunity to conduct audits of the use of local budget funds, about the status of auditors and the formation of efficient cooperation with the parliament.

The President of the Supreme Audit Office of the Czech Republic Miloslav Kala emphasized that the partners, including those present at the meeting, had been already working on the case of supporting Ukraine within the separate EUROSAI Working Group.

The leadership of the SAIs of Slovakia and Poland focused on the issue of independence of the Accounting Chamber, in particular, financial independence. The partners emphasized that the planning and financing of the budget of the SAI by the auditees (the Government and the Ministry of Finance) might raise doubts about the independence of the Supreme Audit Institution. Colleagues offered their help and advice on the mentioned issue, as they went through a similar path of reform.

Also, during the discussion, the partners drew particular attention to the independence of the Accounting Chamber in its selection of audit topics and auditees, stressing that the institution can consider and take into account external proposals in this regard (for example, from people’s deputies), while these proposals do not carry mandatory character.

In general, regarding cooperation with the parliament, the members of the delegation recognized this direction as one of the main ones and emphasized the importance of its strengthening. In particular, the President of the SAI of Slovakia noted that the Parliament in his country considered all SAI’s reports without exception and responded efficiently to them.

Summarizing the results of the meetings, the Chairwoman of the Accounting Chamber Olha Pishchanska emphasized that cooperation with other Audit Institutions was an integral part of the process of reforming the institution, as colleagues had considerable experience tested by time.

“This partnership visit gives us an excellent opportunity to strengthen our professional relations, exchange of experience, discuss directions for cooperation. We already have the extensive experience in conducting joint audits with partners. This strengthens the capacity of the institution and increases the confidence of all parties how Ukraine manages the funds”, emphasized Olha Pishchanska.

Members of the VRU Committee on Budget and the VRU Committee on Anti-Corruption Policy also participated in the meetings with the leadership of the SAIs. In particular, members of the Committee on Budget Pavlo Frolov and Volodymyr Tsabal joined the meetings, as well as the Chairman of the Subcommittee on Adaptation of Ukrainian Legislation to the Provisions of EU Law (EU acquis), Fulfilment of Ukraine’s International Legal Obligations in the European Integration of the VRU Committee on Anti-Corruption Policy Oleksii Zhmerenetskyi.

According to the results of working meetings in the Parliament, agreements were reached on further consultations in the framework of improving the work of the Accounting Chamber and preparation of the relevant draft law.