Background
Under the conditions and circumstances that arose as a result of the Russian Invasion of Ukraine, the Accounting Chamber has repeatedly appealed to the international community to involve colleagues and best practices from Supreme Audit Institutions that are members of EUROSAI in the substantive implementation of practical support for the audit activities of Ukrainian colleagues. Significant financial and other assistance from international partners, in particular European ones, leads to the deepening of practical cooperation between the Supreme Audit Institutions, members of EUROSAI and the Accounting Chamber. A series of working consultations between the Accounting Chamber and the National Audit Office of the United Kingdom allowed us to consider how to develop the optimal format of such interaction and ensure synergy of this support with other projects aimed at increasing the capacity and institutional capability of the Accounting Chamber.
The international community is already providing considerable support to improve the transparency and accountability of the public finance system in Ukraine and, more specifically, to support improvement within ACU. The EU is running a project, EU4ACU, which covers almost all aspects of ACU’s work including developing audit manuals for financial, performance and compliance audit which are compliant with international auditing standards; training; strengthening internal procedures; strengthening communications; and developing an audit work programme. The U.S. Government Accountability Office Centre for Audit Excellence has also launched a project to further strengthen the Accounting Chamber of Ukraine. Most of the work undertaken by these two projects is likely to focus primarily on capacity building within ACU and providing methodological assistance in audit, including of the United States direct budget support. An agreement was also reached with the Federal Court of Auditors in Germany to conduct a coordinated audit including methodological assistance in audit of the German Government's funds allocated for housing for internally displaced persons.
Objective
The objective of the project group is to provide a forum for ACU to make requests for support / advice of other SAIs in one place, and for SAIs to be able to discuss and coordinate the provision of appropriate support. This is in line with the EUROSAI Governing Board’s Statement on Ukraine in which the Governing Board pledged the Accounting Chamber of Ukraine maximum support and assistance in performing its duties and maintaining its independence.1
1 EUROSAI Governing Board statement on the situation in Ukraine
ToR EUROSAI support to the Accounting Chamber of Ukraine