Working meeting with EUROSAI WGEA Coordinator, January 25-27, 2006, Lviv, Ukraine

January 26, 2006

The delegation of the Accounting Chamber of Ukraine headed by Mr. Volodymyr Pershyn, First Deputy Chairman met with EUROSAI WGEA Coordinator, Plenipotentiary for International Audits Mr. Zbigniew Wesołowski and his colleague auditor Ms. Ewa Borkowska-Domańska from NIK in Lviv on January 26, 2006.

Agenda of the meeting was to discuss:

1. a final version of the Terms of Reference of the EUROSAI WGEA Special Subgroup on the Audit of Natural, Man-caused Disasters Consequences and Radioactive Wastes Elimination - initiative of the Accounting Chamber of Ukraine;

2. an action plan suggested by the SAI of Ukraine regarding conducting international coordinated parallel audit of the donor and contributor funds allocated for eliminating the effects of the Chernobyl Nuclear Power Plant catastrophe.

Following discussions, the parties agreed on the final version of the Terms of References with major comments and propositions of interested SAIs. It is expected that this document will be placed on EUROSAI WGEA web site.

The auditors negotiated that above mentioned audit will be initiated in 2007 after completing required preparatory and coordination work with prospective SAI-participants and signing Joint Position on Cooperation between concerned parties in 2006.

For more details see information placed on EUROSAI WGEA website.

Parallel audit of funds allocated for the elimination of Chernobyl disaster consequences - consultation meeting − 27 January 2006, Lviv (Ukraine)

On 27 January 2006 a consultation meeting on a parallel audit of funds allocated for the elimination of Chernobyl disaster consequences was held in Lviv. The representative of the Supreme Chamber of Control − the EUROSAI WGEA Co-ordinator − and the Accounting Chamber of Ukraine took part in the meeting.

During the meeting the following issues were discussed:

1) comments and suggestions sent by the NIK and the ECA to the draft Terms of Reference of the EUROSAI WGEA's Special Subgroup on the Audit of Natural and Man-caused Disasters Consequences and Radioactive Wastes Elimination,

2) assumption of a parallel audit program of funds allocated for the elimination of Chernobyl disaster consequences − draft document developed by the Accounting Chamber of Ukraine,

3) scope of technical support offered by the EUROSAI WGEA Co-ordinator to the Accounting Chamber of Ukraine at the preparatory phase of the parallel audit

4) common interest and forms of potential co-operation between the INTOSAI Task Force on the Audit of Disaster-Related Aid (established in November 2005 and led by the Netherlands) and the EUROSAI WGEA's Special Subgroup.

As a result of the discussions the following has been agreed:

1) the Accounting Chamber of Ukraine accepts comments and suggestions to the TERMS of REFERENCE sent by the NIK and the ECA,

2) draft Terms of Reference amended in Lviv will be placed on the EUROSAI WGEA webpage and presented at the EUROSAI WGEA members meeting in Luxembourg at the end of the year 2006. It will be the base for the discussion of the Ukrainian idea to establish permanent Subgroup on the Audit of Natural, Man-caused Disasters Consequences and Radioactive Wastes Elimination,

3) EUROSAI WGEA Co-ordinator will sent letters to SAIs of countries − contributors and donors of the Chernobyl Shelter Fund Donor Assembly asking for their declaration of willingness to participate in the parallel audit and for their comments to the list of common issues which could be the subject of the audit,

4) EUROSAI WGEA Co-ordinator will sent letters to the Chairman of the Donor Assembly of Chernobyl Shelter Fund informing about the Ukrainian initiative to conduct the parallel audit,

5) The efforts will be made towards having the possibility to present initial audit findings on funds allocated for the elimination of Chernobyl disaster consequences at the INTOSAI Congress in Mexico 2007.

6) The Accounting Chamber of Ukraine will inform the head of the INTOSAI Task Force on the Audit of Disaster-Related Aid (The Netherlands) of its recent activities and will declare its willingness to co-operate in the above-mentioned area.