Prevention of disasters and
catastrophes in the focus of
III EUROSAI Task Force Meeting
On March 23, 2011, III Meeting of
the EUROSAI Task Force on the Audit
of Funds Allocated to Disasters and
Catastrophes was closed in Moscow,
the Russian Federation. The Meeting
aim was to summarize and report on
performance during 2009-2011, as
well as results of conducted
cooperative and national audits on
the funds put by governments to
prevention and consequences
elimination of disasters and
catastrophes.
Within the Meeting agenda 5
cooperative audits' findings of
great concern for the whole
European community were presented
by auditors from national SAIs of
Belarus, Hungary, Kazakhstan,
Poland, the Russian Federation and
Ukraine.
The issues of consequences
elimination at the Chernobyl
Nuclear Power Plant, findings of
the International Coordinated Audit
of the Chernobyl Shelter Fund, as
well its follow-up were discussed
in more detail at the Meeting.
It was reported that in October
2010 status of the projects at the
Chernobyl site was positively
assessed by the European Bank for
Reconstruction and Development at
the CSF Donor Assembly, though the
projects' costs increased almost
2.5 times as compared to 1997
estimates.
Slow construction progress and
putting into operation of key
infrastructure facilities required
for NPP decommissioning and
transformation of destroyed 4 Unit
into an environmentally safe system
keep the risks on further work
postponement and cost growth.
Bearing all this in mind
the auditors advised on the
follow-up of the CSF International
Coordinated Audit until complete
execution of the works.
The Meeting participants dwelled
inter alia on such phenomenon as
"capitalization of disasters and
catastrophes" when utilization of
state funds allocated to
consequences elimination turns out
to be an extremely profitable
undertaking with above 200 per cent
profit earned and collateral
property or land-related problems
solved.
In addition, the Common Position on
Cooperation for Coordinated
Parallel Audit of State Funds
Allocated to Prevention and
Consequences Elimination of
Disasters and Catastrophes with
suggestions and remarks by
participating SAIs was negotiated
and accepted.
The Meeting agenda also included
the presentation of Methodological
Recommendations for Auditing
Prevention and Consequences
Elimination of Disasters and
Catastrophes Based on Best Audit
Practice elaborated by the
Accounting Chamber of Ukraine.
These Recommendations rely on
analysis and summary of the audit
materials received from the Task
Force members. The updated Glossary
of Audit Terms was presented as
well.
The participants also supported the
proposal by the SAI of Ukraine on
the Task Force mandate extension
for another 3 years to be approved
at VIII EUROSAI Congress this June
in Lisbon, Portugal. They accepted
a respective draft Resolution and
authorized the Accounting Chamber
of Ukraine in its capacity of the
Task Force Chair to present the
Resolution along with the Progress
Report at the Congress.
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