For people with visual impairments
Approaches to auditing funds in the field of emergency response and disaster risk management, ways to improve the effective use of these funds, and the readiness of states to minimize the consequences of disasters were discussed during the XII Meeting of the EUROSAI Working Group on the Audit of Funds Allocated to Disasters and Catastrophes(EUROSAI WGAFADC), which was held on May 5–6.
The meeting was attended by more than 30 participants, including representatives of 12 Supreme Audit Institutions, the State Emergency Service of Ukraine, the European Regional Office of the United Nations Office for Disaster Risk Reduction (UNDRR) and the African Organization of English-speaking Supreme Audit Institutions (AFROSAI-E).
Opening the meeting, Olha Pischanska, the Chairwoman of the Accounting Chamber of Ukraine noted that disasters have an increasing impact on public policy and resource management. While conducting audits in the areas of humanitarian demining, infrastructure recovery, and support for internally displaced persons (IDPs), the Accounting Chamber of Ukraine identified issues such as the lack of clear prioritization criteria, insufficient regulatory and methodological preparation of projects, and weak mechanisms for monitoring their implementation. This could significantly slow down the implementation of decisions and reduce the systems’ ability to respond promptly to crisis situations.
«An audit should not only answer the question of how funds were used, but also whether the decisions taken were effective, whether they reduced risks, and whether they ensured the systems’ readiness for crisis situations. External audit in this area becomes a tool for improving the quality of public decision-making. It promotes accountability, strengthens trust, and supports governments in building more resilient governance systems,» noted Olha Pishchanska.
The Deputy Chairman of the Accounting Chamber of Ukraine Serhii Kliuchka noted that an open and practice-oriented professional dialogue helps to strengthen the SAI’s capacity and enables it to conduct audits that are more relevant, evidence-based, and helpful to society. He wished the participants productive discussions and a meaningful exchange of experiences.
Across the main part of the meeting, auditors from other SAIs shared their experiences from recent audits in the areas of disasters and climate change. In particular, Iryna Yurshevska, a state auditor of the Accounting Chamber of Ukraine, presented the results of an assessment of Ukraine’s climate policies and measures using the INTOSAI ClimateScanner tool. She pointed out that Ukraine’s legislative framework in this area generally meets international requirements but requires better coordination among public authorities and clearer implementation and monitoring mechanisms.
Natalia Fisai, Director of the Department of Control (Audit) in the Area of Intergovernmental Financial Relations, Local Budgets, and Regional Development of the Accounting Chamber of Ukraine, presented the ongoing audit of Municipal waste management in Lviv. She focused on the consequences of the Hrybovychi tragedy and the effectiveness of funding for infrastructure projects in the field of waste management.
Svitlana Slabinska, Partnership specialist of the United Nations Office for Disaster Risk Reduction of the Regional Office for Europe (UNDRR) participated in the Working Group meeting. In her presentation, she highlighted the significant economic losses caused by disasters and the insufficient funding for climate change adaptation measures, she also spoke about the work with Ukrainian communities within the MCR2030 initiative. Cooperation between EUROSAI WGAFADC and the UN is a key component of efforts to enhance national resilience and advance disaster risk reduction audits.
A representative of the State Emergency Service of Ukraine Yevhen Prit, shared the agency’s practical experience in responding to the consequences of Russia’s armed aggression, including firefighting, civilian evacuation, demining, and providing communities with basic resources and support.
The auditors from SAIs of Serbia, Latvia, the European Court of Auditors, and the African Organization of Supreme Audit Institutions (AFROSAI-E) also shared their experiences. In particular, Edmond Shoko, Leader of the AFROSAI-E capacity-building team on emerging issues in public sector audits, emphasized the need to shift from reactive responses to systematic preparedness for crises.
In turn, Aldis Bukšs, Senior State Auditor in the Defense Sector of the State Audit Office of Republic Latvia, during his remarks noted that, as part of the audit of civil-military cooperation in the field of medical support, the Latvian side examined the specific features of Ukraine’s healthcare system under wartime conditions.
During the panel discussions, moderated by Lilia Prudyvus, Head of the Office for Control of Natural Resource Use and Environmental Protection Department of the Accounting Chamber of Ukraine, participants discussed practical challenges faced by SAIs when conducting audit activities in the area of emergency response and disaster risk management: impact assessment and audit focus, inter-institutional coordination, evidence gathering, issues with data availability and reliability, and a lack of technical expertise. Representatives of foreign SAIs also outlined approaches to selecting audit topics in this area.
During the meeting, the Working Group also presented the results of its activities for 2025 and identified priorities for 2026-2027. Key areas include the preparation of the international coordinated audit on flood management, developing professional exchanges between SAIs, developing guidelines for auditing the assessment of damage caused by armed conflicts, practical recommendations for assessing potential damage and minimizing the negative consequences of disasters, and compiling a thematic collection of audit results in the field of civil protection.
Summing up the meeting, Olha Pishchanska, Chairwoman of the Accounting Chamber of Ukraine, expressed her appreciation to the participants for the productive discussion and noted that disaster auditing goes beyond verifying the use of funds and increasingly focuses on assessing the readiness of states to respond effectively to risks. For his part, Serhii Kliuchka, Deputy Chair of the Accounting Chamber of Ukraine, expressed his conviction that the results of the meeting would serve as the foundation for further cooperation, joint audits, and professional exchange among SAIs.
.jpg)
Additional information.
Special electronic publication of EUROSAI WGAFADC, Electronic Digest No. 2, 2026
* The EUROSAI Working Group on the Audit of Funds Allocated to Disasters and Catastrophes was established in 2014 by the Resolution of the ІХ EUROSAI Congress and consists of 17 members. Throughout its existence, the group has been chaired by the Accounting Chamber of Ukraine.
