How the Supreme Audit Institution Works in Ukraine

This is our second study of the Accounting Chamber’s activities, namely the recommendations it makes based on the results of audits. In 2020, we studied the recommendations made by the Accounting Chamber in 2018. In this report, we present the results of the analysis of recommendations based on the results of audits in 2019-2023.

We analyzed 853 recommendations (sample) provided by the Accounting Chamber in 53 reports for

• compliance with the criteria of specificity, measurability, realism of implementation, and compliance with the deadline (SMART)
• trends in the response to them by the audited objects;
• level and potential difficulties of implementation.

In addition, we have considered some interrelated problematic aspects of the Chamber’s activities, such as outdated legislation, human resources, lack of transparency, etc. This report will be primarily interesting for the Accounting Chamber representatives, legislators and international partners working in the field of public finance audit.

Please note! The material is available for review in Ukrainian only