EUROSAI. Magazine N24 - 2018

eurosai 42 EUROSAI Working Groups and Task Forces Accounting Chamber of Ukraine Chair of the EUROSAI Working Group on the Audit of Funds Allocated to Disasters and Catastrophes EUROSAI WORKING GROUP ON THE AUDIT OF FUNDS ALLOCATED TO DISASTERS AND CATASTROPHES EUROSAI Working Group on the Audit of Funds Allocated to Disasters and Catastrophes, chaired by the Accounting Chamber of Ukraine, was established in June 2014 by the Resolution of the IX EUROSAI Congress through the transformation of the like- named EUROSAI Task Force. The need for the transformation of the Task Force into the Working Group was due to the results of its activities, namely: - Conduction of a range of international coordinated audits in the sphere of prevention and disaster management in the most urgent areas; - Development and maintenance of the database of audits on natural and man-caused disasters and catastrophes in Europe; - Development and approval of the Good Practice Recommendations for the Audit of Funds Allocated to Disasters and Catastrophes; - Development of the Glossary of Terms on conducting audits in the sphere of prevention and consequences elimination of disasters and catastrophes; - Active cooperation with the EUROSAI and INTOSAI working groups on conducting audits of funds allocated to disasters and catastrophes, in particular, on the development of ISSAIs 5500- 5599. The Working Group consists of 17 members and 2 observers. The Working Group, being a part of EUROSAI, in its activity shares the values of the organisation, namely: • Independence; • Professionalism; • Inclusiveness; • Cooperation; • Innovations; • Responsiveness. The activity of the Working Group in 2015-2017 was based on the Strategy and Action Plan for 2015- 2017, approved at the first meeting of its members in February 2015 in Luxembourg. During this period two international audits have been completed within the framework of the Working Group, three new international audits on the most urgent areas have been launched. The annual follow-up audit on the implementation of the recommendations of the Chernobyl Shelter Fund International Coordinated Audit was continued. Three seminars on the implementation of the Guidelines of Audit of Disaster-Related Aid (ISSAIs 5500-5599) were conducted, and the work on Good Practice Recommendations for the Audit of Funds Allocated to Floods has been initiated. At the X EUROSAI Congress, which was held in May 2017 in Istanbul, under the chairmanship of the Turkish Court of Accounts, the Accounting Chamber of Ukraine presented the Report on the activity of the Working Group for 2015-2017, as well as the WG’s Strategic Activity Plan for 2017-2020, approved at the WG’s meeting in March 2017 in Rome, Italy. The conclusions and recommendations of the X EUROSAI Congress were outlined in the final document entitled “Istanbul Declaration”, in which the Congress took into account that the audit of the response to

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