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During the working meeting, the Chairwoman of the Accounting Chamber Olha Pishchanska and the experts of the U.S. Government Accountability Office's Center for Audit Excellence Jenniffer Wilson and Barbara Keller discussed learning the international best practices by the Ukrainian auditors, advisory support in conducting audits and reforming the Accounting Chamber.
The meeting held on 19 February, 2024 in Kyiv was dedicated to the activities of the international technical assistance project aimed at strengthening the capacity of the Accounting Chamber. The project is supported by the U. S. Agency for International Development (USAID).
The Chairwoman of the Accounting Chamber thanked the American colleagues for the comprehensive support provided by the Project on experience exchange between the Ukrainian and American auditors, in particular, high-quality advisory support during the audits of direct budget support from the U. S. Government.
"The Accounting Chamber aims to continue strengthening its institutional capacity and development. Auditors are the core of our institution. We intend to focus our efforts on their development and professional growth. Your support will allow us to improve the institutional capacity of the Accounting Chamber much faster," the Chairwoman of the Accounting Chamber emphasized.
Olha Pishchanska also informed the American colleagues about the current state of reforming the Accounting Chamber. According to her words, the relevant draft law is under active discussion and improvement in the relevant committee of the Verkhovna Rada of Ukraine.
"The key issues are strengthening the institutional capacity and independence of the Accounting Chamber, expanding its scope of activities with local budgets and all public funds. We are involved in this working group of the Verkhovna Rada of Ukraine and in contact with MPs, representatives of the public and our international colleagues within our competence," Olha Pishchanska said.
In their turn, the U.S. colleagues noted the dedication of their Ukrainian counterparts, which they demonstrate during the trainings conducted by the Project.
Currently, the Project is providing advisory support to the auditors of the Accounting Chamber on three audits conducted on: the destruction of the Kakhovka dam; the distribution of funds from the armed aggression liquidation fund; and the restoration of the war-damaged Ukrainian power system. Their results will be presented later.
Last year, with the advisory support of the Centre for Audit Excellence, two audits were conducted and approved:
1. Performance audit report on "Direct Budget Support from the U. S. Government and Other Donors to Meet the Vital Needs of the Population of Ukraine in Wartime Conditions". The report analysed the proper use of donor funds to finance salaries for teachers and doctors, social support for vulnerable groups of the population, as well as housing subsidies, the eSupport programme and public debt service.
2. Performance audit report on "The U. S. Direct Budget Support at the Beginning of Russia's Military Invasion of Ukraine System of Medical Services", which analysed the proper use of grant funds to support the system of medical guarantees, in particular, the medical staff salaries.
For reference:
"The Accounting Chamber Capacity Building Project” of the U. S. Government Accountability Office (GAO) Center for Audit Excellence (CAE) in partnership with USAID Mission to Ukraine provides technical support to the Accounting Chamber to strengthen its capacity in conducting quality audits since June 2023 and lasts for three years.
This Project aims to strengthen the institutional independence and auditing practices of the Accounting Chamber in accordance with the International Standards of Supreme Audit Institutions (ISSAI); to build capacity in monitoring, auditing and reporting on the U. S. Government's direct budget support to the Government of Ukraine; to prepare for a significant role in ensuring transparency and accountability of Ukraine's recovery and reconstruction efforts by improving the capacity of the Accounting Chamber to properly audit, review and report on all foreign and Ukrainian resources allocated for recovery and reconstruction needs; to improve communications with the Verkhovna Rada of Ukraine, media, public and Ukrainian society.
