Olga Pishchanska participated in the annual meeting between the International Board of Auditors for NATO and the SAIs of the Alliance member states
The specifics of the work of external auditors during wartime and the role of the Accounting Chamber in strengthening financial transparency and accountability in the use of public funds, primarily in matters related to providing for the needs of defense, security and civil protection, as well as the sustainability of management systems were discussed by the Chairwoman Olga Pishchanska during her speech at the annual meeting between the International Board of Auditors for NATO (IBAN) and the Competent National Audit Bodies (CNABs) of NATO member states. The event took place on May 15 in Brussels, Belgium.
IBAN is an independent external audit body for NATO, whose main mandate is to provide the North Atlantic Council (the main political decision-making body in NATO) and the governments of NATO member states with assurances that common funds have been properly used to cover expenditures.
Every year, IBAN organizes a meeting with the SAIs of NATO member states, during which, in particular, the annual report on IBAN activities, current issues of external audit in the field of security and defense, and the state of international cooperation between SAIs are discussed.
The Chamber of Accounts was invited to participate in this year's meeting as a special rapporteur. Olga Pishchanska in her report, thanked the representatives of the supreme audit institutions of partner countries for their continued support to Ukraine and the Chamber of Accounts, in particular. She informed partners about the features, challenges and role of auditors in wartime, and also outlined the current state of institutional reform.
«The conditions of martial law require a flexible response to the requirements for ensuring transparency in the use of public funds in priority areas – primarily, to meet defense needs, restore energy and other civil infrastructure, improve the quality and expand opportunities for the rehabilitation of the wounded, social protection of the population, and measures to support the national economy. These are the areas that have been the focus of the Audit Chamber's audits in the last three war years, – noted the Head of the Accounting Chamber.
Olga Pishchanska also emphasized that during the war, Ukraine receives significant financial assistance from international partners, which plays a significant role in ensuring and maintaining the stability of the national economy and is a catalyst for the implementation of comprehensive reforms.
«The Accounting Chamber «stands guard» the targeted and most effective use of partners' assistance funds and promotes the implementation of priority reforms – by conducting audits of internationally funded projects, as well as in the areas of reforms provided for by the Ukraine Facility Plan. Such audits, in particular, are designed to provide reasonable assurance to international donors regarding the use of their budget support provided to Ukraine," the Head of the institution emphasized.
During her speech, Olga Pishchanska noted that the conditions of martial law accelerated the process of implementing reforms in the Accounting Chamber. And in general, over the years of full-scale invasion, the volume of funds audited by the institution with application of audit methodologies based on ISSAI standards has increased by a third.
«The Accounting Chamber seeks to promote the European integration of Ukraine. In our audits, special attention is also paid to the adaptation of national legislation to the EU acquis, bringing public administration processes into line with best European practices. We are open to launching joint initiatives with partner SAIs - joint audits, including on modern security aspects. At the same time, we are ready to share our own experience of audits that may be of interest to our partners» emphasized Olga Pishchanska.
Summing up her speech, the Head of the SAI of Ukraine expressed the opinion that such cooperation would allow European colleagues to more deeply explore measures that have a significant impact on the country's resilience in conditions of extraordinary challenges. Representatives of the SAIs of NATO member states present at the event demonstrated their interest in the issues of the resilience of the Ukrainian SAI's work in the extraordinary conditions of the ongoing full-scale war, as well as in the specifics of conducting audits in areas that are of exceptional importance for the state and society during martial law. Special attention was paid to the issue of coordination of professional cooperation within the framework of joint audits, as well as interaction between SAIs within the framework of international support for the institutional capacity of the Accounting Chamber.
Also on May 15, within the framework of the event, the Head of the Accounting Chamber met with the Vice-President of the Audit Chamber of the Kingdom of the Netherlands Barbara Joziasse and discussed, in particular, the possible support of the Accounting Chamber in matters of developing professional potential in conducting audits of consolidated financial statements. Issues of strategic planning for the development of the institution's IT infrastructure and studying the relevant experience of the SAI of the Netherlands were also the subject of bilateral discussion.
With the Deputy Auditor General of the National Audit Office of the Kingdom of Sweden, Claudia Gardberg Mørner, opportunities for cooperation through the exchange of experience in financial audits and the audit of consolidated financial statements were discussed.
The specifics of conducting audits in real time and using digital tools (in particular, platforms) to unify and automate audit work products were discussed with the President of the Court of Auditors of the Portuguese Republic, Filipa Urbano Calvao. The parties agreed to continue cooperation at the expert level, in particular through joint online events, during which the Portuguese SAI will share practical experience in conducting relevant audits and will talk about the importance of this type of audit in the implementation of individual projects.
With the Auditor General of the State Audit Office of the Republic of Croatia Ivan Klesic , they discussed the possibilities of cooperation in studying the experience of practical activities of Croatian partners in planning and conducting audits of local budget funds.
On May 16, Olga Pischanska will also hold a number of bilateral working meetings, in particular with the Chairman of the International Board of Auditors for NATO (IBAN) Radek Wissinger, , as well as with the Director General of the European Commission's Directorate General for Enlargement and Eastern Neighborhood (DG ENEST) Jan Koopman.
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