On the 14th of June 2010 the
next after Lviv introduction seminar started its work
in Dnipropetrovsk region within the framework of
Ukrainian - Netherlands
project on implementation of the internal control system at the regional level.
Experts of the Ministry of Finance of the Netherlands Jan van
Tuinen and Manfred van Kesteren
as well as the project coordinator Ruslana Rudnitskaya participated in the seminar.
Representatives of the Central Harmonization
Unit Vladimir Leshchenko and Anna Krivchenkova,
Deputy Chairman of Dnipropetrovsk RSA Maria Pustova, Head of the CRO in Dnipropetrovsk
region Ruslan Kachan, officers
of the RSA and CRO, responsible for
implementation of reforms in the region within the framework of the mentioned
project and also managers and experts of 8 regional control and revision offices
of Donetsk, Zaporizhzhya, Luhansk,
Mykolaiv, Kharkiv, Kherson
regions, AR of Crimea and Sevastopol represented Ukraine at the seminar.
Head of the CRO in Dnipropetrovsk region Ruslan Kachan opened the seminar and welcomed all participants as
well as expressed hope on the emphatic success of this event.
Deputy Chairman of Dnipropetrovsk RSA Maria Pustova
considered significance of Dnipropetrovsk region for
the national economy and the necessity of significant enhancing of efficiency
of the management of financial resources of the region. She noted that this
project will lay the foundation of reforms that will foster the dynamic
development of management of economy throughout the territory of Ukraine.
Maria considered in detail issues related
to social protection of the liquidators of the Chernobyl
accident, because the state allocates a plenty of funds on social programs for Chernobyl. That is why the
question of control over their allocation, monitoring of target, rational and
efficient use arises so acutely. Therefore, the segment chosen for introducing of
the internal control system in pilot mode is of great importance to the state.
At the first day of the seminar the representative of the
Central Harmonization Unit Vladimir Leshchenko acquinted the participants with prerequisites of the reformation
of public internal financial control in Ukraine, achievements that were
obtained, and problems with which reformers faced on their way. Also an attention
was paid to the TWINNING project, which was the first step towards reforming.
He noted that the Dnipropetrovsk RSA was the first authority at the local
level, which by its own initiative joined to realization of pilot projects on
internal control and internal audit within the framework of realization of the
TWINNING project. Moreover, Steering Committee of the TWINNING project and
foreign experts recognized its results as the best.
Dutch colleagues acquainted participants
with the European model of public internal financial control. According to it
internal control is a process on which people affect and which helps to be assured
that the goals that may relate to the efficiency and effectiveness of
operations, reliability of financial reporting, compliance with the legislation
and regulations will be achieved.
Among issues that experts of the
regional CRO are interested in were notions of accountability of manager and
risk identification. In general, while coming to the preliminary conclusion, it
should be noted that internal control is nothing else as the tool of the
manager, which helps her/him to ensure the legality of spending of funds and to
carry out her/his functions.
All components of the COSO model will be presented in
detail to members of groups involved in pilot projects during following days. On
the last day of the seminar results of the work in groups should be presented, results
of the training should be summarized and tasks within the framework of this
pilot project should be identified.
