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The Accounting Chamber of Ukraine has approved its Work Plan for 2026. The document was developed based on the List of Topics for State External Financial Control (Audit) for 2026, taking into account proposals submitted by the relevant structural units of the Accounting Chamber of Ukraine. The document covers all the main tasks of the Accounting Chamber of Ukraine: audit activities, international events, methodological work, personnel management, communication and IT solutions, in accordance with the provisions of the Accounting Chamber's Annual Planning Procedure.
The annual work plan includes, in particular, 52 control activities scheduled for completion in 2026, as well as 14 audits that will begin in 2026 and are planned to be completed in 2027. Most of these audits relate to defense, recovery, social protection, and public administration.
In the field of defense, six audits are planned, including: a financial audit of the Territorial Defense Forces of the Armed Forces of Ukraine; a compliance audit of monetary allowances for service members; audits of drone procurement; and audits related to the procurement and development of weapons and military equipment.
In the field of reconstruction: audit of the process of restoring settlements affected by the armed aggression of the Russian Federation and audit of the process of compensation for housing destroyed and damaged by the war.
In the social sphere, among other things, it is planned to conduct compliance audits on the support and reintegration of veterans into peaceful life, the provision of persons with war-related disabilities with prosthetic and orthopaedic devices of increased functionality using the latest technologies, and an audit on the topic «School Bus – A Safe Path to Knowledge».
The plan also includes a compliance audit of the use of state budget funds allocated for financing the statutory activities of political parties; an audit of the administrative expenses budget of the National Bank of Ukraine; an audit concerning the accumulation of unresolved cases in the courts; and other activities.
As part of the implementation of the institution's updated powers regarding the audit of local budgets, an analysis of the implementation of the main indicators of local budgets for 2025 and a financial audit of the budget of the Bucha city territorial community for 2025 are planned.
Also, in accordance with the Roadmap for Implementing the Financial Audit of Consolidated Financial Statements of Public Sector Entities, eight financial audits of consolidated financial statements of state budget administrators are planned.
In accordance with statutory requirements, the 2026 Work Plan also provides for mandatory annual audits and analyses, including: an assessment of the implementation of the Law on the State Budget of Ukraine; an analysis of the execution of the state budget for reporting periods; an analysis of the annual report of the Antimonopoly Committee of Ukraine; the annual report of the State Property Fund; the annual report of the Ministry of Economy regarding public procurement, among others.
