Work Plan of Special Subgroup for 2007-2008

Guided by the Terms of Reference of the EUROSAI WGEA Special Subgroup on the Audit of Natural, Man-Caused Disasters Consequences and Radioactive Wastes Elimination (hereinafter referred to as the Special Subgroup),approved on November 29, 2006 during IV EUROSAI WGEA Meeting in Luxembourg, the primary tasks of the Special Subgroup will be:

1) conducting coordinated and parallel audits by SAIs - Subgroup members and exchange of audit plans, methodology and findings;

2) conducting the audits of foreign donor funds expenditures provided to Ukraine for carrying out activities regarding elimination of the Chernobyl disaster consequences by SAIs - Subgroup members in cooperation with the Accounting Chamber of Ukraine;

3) drawing up and developing recommendations and guidelines in the field of auditing elimination of impacts of natural and man-caused disasters, as well as managing radioactive wastes;

4) conducting all-the-time monitoring and exchange of modern methods and standards in the field of environmental auditing, particularly regarding nuclear and ecological safety.

The International Co-ordinated Audit of the Chernobyl Shelter Fund (hereinafter referred to as the CSF Audit) is planned to be conducted in 2007 − first half of 2008 with involvement of interested SAIs.

CSF Audit will result in national audit reports elaborated by participating SAIs and the Joint Report drafted by the Accounting Chamber of Ukraine. The Joint Report will be distributed among all relevant stakeholders involved in providing, monitoring, evaluating and auditing of the aid for natural disasters and radioactive wastes.

In addition the Parallel Audit of the dangerous wastes movement cross the state borders and their disposal, so called Basel Convention, scheduled in II half of 2007, was incorporated into the EUROSAI WGEA Work Plan for 2007, approved at its IV Meeting in Luxembourg. SAIs of Poland, Slovak Republic and Ukraine expressed their will to participate in this audit.

The Work Plan also contains training activities, workshops on planned audits, as well as informing about Subgroupґs activities at the INTOSAI, EUROSAI Working Groups on Environmental Auditing regular meetings and communicating the activities and results of the subgroup with all relevant stakeholders.

At the same time the Special Subgroup intends to initiate and develop cooperation with relevant stakeholders involved in providing, monitoring, evaluating and auditing of the aid for natural disasters and radioactive wastes to exchange available experience, obtain professional knowledge and develop practical recommendations for improving accountability and assurance. Within INTOSAI cooperation will be initiated and developed with other working bodies dealing with audit of natural disasters and radioactive wastes to learn available experience and obtain professional knowledge, like the INTOSAI Task Force on Accountability and Audit of Disaster-Related Aid (chaired by SAI of Netherlands) and the ASOSAI Working Group on Environmental Auditing (chaired by SAI of China).