EUROSAI WGEA Special Subgroup on

the Audit of Natural, Man-Caused Disasters Consequences

and Radioactive Wastes Elimination

Resolution of VII EUROSAI Congress

Krakow, Poland, 2-5 June, 2008

Background

Taking into account the increasing number of disasters and catastrophes caused by nature or man which have detrimental effects for the environment, population and society as a whole over the last decade in Europe, further threats and dangers of their possible occurrence, the Accounting Chamber of Ukraine first raised its anxiety and concern regarding this issue during III EUROSAI WGEA Meeting in Bulgaria in 2004. The Accounting Chamber of Ukraine insisted on the need for an in-depth study of this problem with the desire to attract more attention and efforts of SAIs within their capacity in taking measures regarding prevention and elimination of such negative and dangerous phenomena.

Following further consultations and working meetings with interested SAIs the Resolution on establishment of the EUROSAI Working Group on Environmental Auditing (WGEA) Special Subgroup on the Audit of Natural, Man-Caused Disasters Consequences and Radioactive Wastes Elimination was approved at IV EUROSAI WGEA Meeting in Luxemburg in November 2006. The Accounting Chamber of Ukraine was elected as the Chair of the Special Subgroup. Currently, 8 SAIs participate in the Special Subgroup.

The Subgroup commenced its activities by conducting the International Co-ordinated Audit of the Chernobyl Shelter Fund with participation of 6 Subgroup members and 3 interested SAIs. During 2007-2008 the Subgroup held three working meetings in Kyiv, Ukraine. During the meetings they approved the Terms of Reference, the Work Plan for 2007 - 2008, discussed national reports and a Joint Report on the Chernobyl Audit was prepared for presentation during VII EUROSAI Congress in Krakow.

The Subgroup actively cooperated with the former INTOSAI Task Force on the Audit of Disaster-Related Aid chaired by SAI of the Netherlands.

Considering the paramount necessity for the continuous undertaking of activities in this field, the Subgroup would like to propose to the Congress that it becomes a Task Force with regard to the audit of funds allocated to the prevention and the elimination of consequences of disasters and catastrophes.

Congress Resolution

Taking into account the importance of the discussed issue and results accomplished since the first proposal of this ecological problem in 2004, and considering the willingness of the Special Subgroup to operate with autonomy in line with the EUROSAI Statute, the VII EUROSAI Congress:

Recognizes the importance of the issues considered and the work performed in this sphere so far, the necessity of further enhancing the role of European SAIs in auditing measures for the prevention and management of the consequences of disasters and catastrophes, and the growing interest in consolidating efforts and experience among European SAIs;

Decides to establish a Task Force in coordination with EUROSAI WGEA.

Decides that the name of the Task Force should be as follows: "Task Force on the Audit of Funds Allocated to Disasters and Catastrophes".

Agrees that the Accounting Chamber of Ukraine will act as the Chair in the newly established Task Force.

Agrees that the Accounting Chamber of Ukraine as the Chair of the Task Force will act as liaison between the INTOSAI Working Group on Accountability for and Audit of Disaster-Related Aid and the EUROSAI WGEA.

Requests the Task Force submits the Work Plan to the Governing Board in 2008.

Requests the Accounting Chamber of Ukraine, as the Chair of the Task Force will report to the VIII Congress in 2011, in coordination with EUROSAI WGEA on the progress and accomplishments of the activities performed and to submit a proposal on the way forward with regard to the status and the activities of the Task Force after 2011.