International Coordinated Audit (Control) of Public Funds, Allocated to prevention and Consequences elimination of Disasters and Catastrophes

Report ID: 250

The International Coordinated Audit (Control) of Public Funds, Allocated to Prevention and consequences Elimination of Disasters and Catastrophes was included into the Work Plan of the EUROSAI Task Force on the Audit of Funds Allocated to Disasters and Catastrophes for 2012-2014, and was conducted by the SAIs of 9 participated countries.

The audit (control) objective was to assess legality and utilization efficiency of the public funds
allocated to establishment, functioning and development of the national system for prevention
and response to natural and man-caused disasters and catastrophes.

This audit also allowed to test Good Practice Recommendations for the Audit of Funds Allocated to Disasters and Catastrophes, which were developed by the Accounting Chamber of Ukraine within the framework of the EUROSAI Task Force and were prepared for approval in 2014.

Joint Report - Providing safety of tourism and recreation in the mountains

Report ID: 299

In 2013 the Supreme Audit Office of the Republic of Poland (NIK) and the Supreme Audit Office of the Slovak Republic (NKU SR) conducted audits concerning the execution of duties by the entities responsible for the provision of safety conditions in the mountains. The audits were carried out due to an increased probability of accidents on mountain areas and ski slopes, resulting from a growing interest in mountain tourism and skiing on the Polish, as well as on the Slovak side. Therefore, securing safety of persons present in the mountains, including a proper marking of tourist routes, system of information about weather conditions, infrastructure and organising help or rescue of accident victims or persons who are prone to the danger of life or health loss, became of significant importance. Additionally, both SAIs published openly available surveys concerning the subject of safety of tourism and recreation in the mountains on their websites, which enabled to gather the opinions of tourists on the condition of mountain routes. NIK’s audit assessed the way in which safety is provided to persons present in the mountains in touristic and recreational purposes, including the functioning of mountain rescue system and its financing, whereas NKU conducted the audit in order to verify the compliance of the activities of audited entities with the generally applied legal regulations and internal norms, with particular focus on the international cooperation. Both audits resulted in the preparation of two separate reports published by the two SAIs, which were basis for this joint report that contains a comparison of the adopted solutions and joint conclusions and recommendations. Source: