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EUROSAI Working Group on
the Audit of Funds Allocated to Disasters and Catastrophes

 

Resolution of the IX EUROSAI Congress

The Hague, The Netherlands, June 16-19, 2014

 

PRECONDITIONS

In view of the international character of natural and man-caused disasters, threatening countries of different regions, necessity of consolidation of SAIs' efforts in this direction, the VII EUROSAI Congress, which was held in June 2008 in Krakow, the Republic of Poland, took a decision on establishment of the EUROSAI Task Force on the Audit of Funds Allocated to Disasters and Catastrophes (hereinafter "EUROSAI Task Force"). The EUROSAI Task Force was established on the basis of the EUROSAI WGEA Special Subgroup on the Audit of Natural, Man-caused Disasters Consequences and Radioactive Wastes Elimination (operating since 2006).

Taking into account the existing experience of conducting audits in the sphere of consequences elimination of catastrophes, the VIII EUROSAI Congress, which was held in June 2011, in Lisbon, Portugal, took a decision on extension of the EUROSAI Task Force's mandate until 2014. The EUROSAI Task Force, uniting 13 members and 3 observers is chaired by the Accounting Chamber of Ukraine.

In its activity the Task Force followed the Terms of Reference and the Work Plan for 2012-2014.

The mission of the EUROSAI Task Force consisted in co-ordination and joining efforts of the European SAIs in providing greater awareness of catastrophes and assistance to governments in developing active and effective tools of prevention and elimination of their consequences.

Since its establishment, the EUROSAI Task Force has conducted six meetings, the purpose of which was to approve working documents, to share experience and to hold seminars on the issues of prevention and consequences elimination of catastrophes, as well as to implement the planned projects and to prepare final materials.

As a result of the work done, the Database of the Audits of Natural and Man-caused Catastrophes in Europe has been developed, the Glossary of Terms of thematic audits has been made, and the draft Good Practice Recommendations for the Audit of Funds Allocated to Disasters and Catastrophes have been prepared.

Taking into account the practical value of the draft Recommendations for the European auditors and the necessity of conducting audits, the Chairman of the EUROSAI Task Force, at the XL meeting of the EUROSAI Governing Board, came up with the proposal on transformation of the EUROSAI Task Force into the EUROSAI Working Group on the Audit of Funds Allocated to Disasters and Catastrophes. Having received the approval of the absolute majority of the Governing Board members, the EUROSAI Task Force would like to offer the Congress to transform the EUROSAI Task Force on the Audit of Funds Allocated to Disasters and Catastrophes into the EUROSAI Working Group.

 

RESOLUTION OF THE CONGRESS

Acknowledging the attained results of the EUROSAI Task Force's activity and the importance of the developed materials for the practical activity of the European auditors, as well as realizing the necessity of further work, the IX EUROSAI Congress:

1. Takes a decision on transformation of the EUROSAI Task Force into the EUROSAI Working Group for the next three-year period until 2017.

2. Agrees that the Accounting Chamber of Ukraine will be chairing the EUROSAI Working Group from 2014 to 2017.

3. Agrees that the Accounting Chamber of Ukraine will continue to cooperate with the INTOSAI Working Group and the EUROSAI Working Group on Environmental Audit.

4. Authorizes the EUROSAI Working Group to present a new Work Plan to the Governing Board in 2015.

5. Authorizes the Accounting Chamber of Ukraine, as a Chair of the EUROSAI Working Group, to present a final report at the X EUROSAI Congress in 2017.

Разработчик: ЗАО "Cофтлайн", Украина © Accounting Chamber of Ukraine