EUROSAI. Magazine N18 - 2012

REPORTS AND STUDIES EUROPEAN ORGANISATION OF SUPREME AUDIT INSTITUTIONS www.eurosai.org No. 18 - 2012 > 73 < As a result these activities will allow us comprehensively study the problem of pollution of the Black Sea and to make appropriate recommendations. Now in the framework within EUROSAI Task Force the coordinated audit of budget funds allocated for prevention and consequences elimination of disasters is conducting. It is attended by representatives of 8 SAIs: Azerbaijan, Belarus, Italy, Kazakhstan, Moldova, Russia, Poland and Ukraine. Among planned activities of EUROSAI TF—conducting the coordinated audit of funds allocated to prevention and suppression of natural fires. Within Strategic Goal 2 in a newWork Plan the Accounting Chamber of Ukraine has prepared the second draft Good Practice Recommendations for audits of the funds allocated to disasters and catastrophes for the reported period. The purpose of this document is to help SAIs to improve the quality of audits in the field of prevention and disaster management through the selection, generalization and dissemination of the best practice audits in this area. In Resolution VIII EUROSAI Congress acknowledged that this paper served a useful purpose both for the auditors themselves and audits in general. This paper is published at the Task Force web-site in the “Documents” and any comments and suggestions are welcomed. The Recommendations are drawn upon the following findings and results of: • Questionnaires completed by the Task Force members. • Methodology developments of SAIs in this area. • Analysis of the database of the audits of natural and man-caused disasters and catastrophes as appears at the Task Force web-site. At this moment the database contains information about 50 audits conducted by 17 SAIs since 2004 . Besides, the following papers documents and presentations were summarized and studied while updating the Recommendations: • Materials and presentations delivered at the Task Force meetings. • Documents prepared by the United Nations, international and national organizations carrying on investigations of disasters, catastrophes and mechanisms of their management. • Materials of the INTOSAI Working Group on Accountability for and Audit of Disaster-related Aid and the INTOSAL Working Group on Environmental Auditing. • Experience of the Accounting Chamber’s participation in the Coordinated Disaster-preparedness Audit within activities of the INTOSAI AADA in order to put to the practical use of the Guidance for Supreme Audit Institutions on audits of disaster preparedness that are to be approved as the INTOSAI standard (ISSAI). The comments received from the members of the TF reaffirmed the appropriateness of the concept document, witnessed its usefulness and interest of the SAI—the participants of our Task Force—in its improvement and further use. Next year we will finalize the draft Recommendations with purpose to adopt it at the next Task Force meeting and approve at EUROSAI Congress in 2014 . Glossary of terms to conduct audits in the field of prevention and consequences elimination of disasters, n According to the findings of the Coordinated Black Sea Audit the Danube, the Dnieper and the Don rivers are among the main pollutants of the Black Sea. n n Next stages of this work are audits in the sphere of protection the Dnieper and the Don rivers against pollution. n n In Resolution VIII EUROSAI Congress acknowledged that this paper served a useful purpose both for the auditors themselves and audits in general. n