Support to SAOs of Ukraine, Moldova and Georgia

Project title: Capacity Building of the Ukraine, Moldova and Georgia supreme audit institutions in the integration process of International Standards of Supreme Audit Institutions (ISSAI)

Beneficiary: the Accounting Chamber of Ukraine, Court of Accounts of Moldova and State Audit Office of Georgia

Budget and its source: State Budget of Latvia, according to the Development Co-operation Policy Plan up to 30 000 EUR per year

Project goal: enhance administrative capacity of the Ukraine, Moldova and Georgia supreme audit institutions in the integration process of International Standards of SAIs (ISSAI).

Project background: for Ukraine special attention is given to provisions on the Accounting Chamber’s control over the flow of funds from the State Budget of Ukraine and to management and use of state property in accordance with the INTOSAI standards, in particular, principle 3 of Mexico Declaration on SAI Independence. Georgia needs to continue improvements in the area of public finance management and transparency, through upgrading of the existing Treasury Accounts Systems, appropriate audit of budget revenue and expenditures. Set up and implement an integrated informational system for public finance management. Continue the reform of the Chamber of Control in line with the internationally accepted and EU best practice (incl. INTOSAI standards). The SAI of Moldova has an important role in improving public financial management, including of funds allocated by international donors, in promoting transparency and accountability, compliance with financial discipline, in preventing and combating economic frauds. To ensure an effective and quality audit, the SAI needs to continue the process of rallying to the highest professional standards and practices, carrying out ongoing reforms in the areas of funds, and use, in terms of efficiency, economy and effectiveness of public property. For the eastern region SAI there is still need for institutional strengthening, staff development and ensuring effective communication of its activities. The primary objective of the SAI continues to be the increase of the impact of performed audits using available resources, and the mission of the SAI’s is to perform independent, credible, transparent and Professional audits on the use of public financial resources for the benefit citizens. As a SAI, performs external public audits, thus suggesting the alert of deviations to the required standards and detecting breaches of legality, integrity, rigor information, management and use of public funds, and use, in terms of efficiency, economy and effectiveness of public property.

Within the program framework at least 200 representatives of SAIs of Georgia, Moldova, and Ukraine have been trained in adaptation of the International Standards (ISSAI), in matters of institutional aspects of supreme audit institutions, etc. Annual Forum for SAIs of Eastern Region was implemented in Riga.

Implementer / Partners: State Audit Office of Latvia

Implementation time period: 2016 - 2023