In 2025, the Accounting Chamber of Ukrainestrengthened its role as the supreme collegial body of state external financial control (audit). The implementation of the new institution’s Development Strategy was launched, the institution of state auditors was established, the scope of public funds through financial audits was expanded - including audits of consolidated financial statements of key spending units - and approaches to planning and quality management were improved.

This has ensured a more systematic use of audit findings in public policy-makingand public finacial management.

On 28 April 2026, the Accounting Chamber of Ukraineapproved its 2025 Annual Report, which summarizes the results of state external financial control (audit) activities and their impact on public financial management, public policy, and the budget process.

Scale of Activities

In 2025, public financial management in Ukraine took place amid a full-scale war, a significant public debt burden, and high expenditures on defense, recovery, and the social sector. This resulted in increased attention from society and international partners to the soundness of financial decisions and strengthened oversight of the efficient use of public funds.

In 2025, the institution conducted 47 audits (17 related to reforms under the Ukraine Facility Plan), audited 235 entities, and coveredmore than UAH 8 trillion (including UAH 7.4 trillion in public debt).

Particular emphasis was placed on the development of financial auditing. In 2025, 11 financial audits were conducted, covering more than UAH 133 billion, four of which were audits of consolidated financial statements of public sector entities.

Of the total number of financial audits:

- 4 were related to loans from the International Bank for Reconstruction and Development (IBRD) – totaling UAH 59.5109 billion;

- 7 regarding financial and budget reporting of public entities – covering UAH 74.2145 billion

It should also be noted that, to further develop this area, a roadmap for the implementation of financial audits of consolidated financial statements of public sector entities by the Accounting Chamber of Ukrainewas approved in 2025.

Identified deficiencies and violations

According to the results of state external financial control (audit) measures conducted in 2025, irregularities totaling UAH 153.8 billion were identified.

• The largest share of violations and deficiencies is related to improper accounting practices and the preparation of financial statements— UAH 123.1 billion. Of this amount, UAH 77.5 billionis attributable to the financial statements of state budget fund administrators.
• The identified shortcomings in the management and use of state budget funds and state property amounted to UAH 23.9 billion. Of this amount, UAH 13.1 billion is related to inefficient management of budget funds, UAH 10.5 billion to ineffective use, UAH 316.4 millionto inefficient use, and UAH 88.8 million to inefficient management of state property.
• Violations and shortcomings in the management of the revenue side of the state budget amounted to UAH 4.8 billion. Of this amount, UAH 3.39 billion resulted from imperfections in regulatory and legal frameworks, UAH 794 million stemmed from the failure to apply penalties and late payment charges, and UAH 618 million was due to inadequate oversight of the completeness and timeliness of tax and fee assessments.
• Violations of budgetary and other laws – 1.94 billion hryvnias. Of this amount, UAH 1.32 billion  relates to the use of state budget funds in violation of legal requirements; UAH 613.8 million relates to violations in the management and use of state property; UAH 2.3 million relates to violations in the area of public procurement; and UAH 1.8 million relates to the misuse of funds.

In general terms, the deficiencies and shortcomings identified across various sectors reflect the following issues:

- in the defense sector— weaknesses in needs assessment, prioritization, resource management, and monitoring of the use of resources;

- in the area of reconstruction—challenges related to transparent project selection, effective oversight of the use of public funds, and the achievement of intended results;

- in the management of state property— deficiencies in accounting, reporting, and transparency in the management of state assets;

- in the administration of state budget revenues— deficiencies in the regulatory framework, as well as insufficient oversight of the completeness and timeliness of revenue collection;

- in the accounting and financial reporting – significant deficiencies related to improper record-keeping and misstatetments in financial reporting.

The impact of implementing the recommendations and their influence on government decision-making

An important indicator of the Accounting Chamber's effectiveness is the extent to which its recommendations are implemented and the impact on public administration and decision-makingprocesses. In 2025, 98.3% of the recommendations were accepted for implementation by the auditees, of which 37.6% had  already been implemented. This demonstrates the growing practical value of audits and the increasing integration of audit recommendations into government management processes.

Accordingly, in 2025, the financial impact from the implementation the recommendations amounted to UAH 51.5 billion.

Of this amount:

- UAH 33.6 billion in assets restored or recognized in accounting records;

- UAH 3.6 billion in funds returned to the budget;

- UAH 14.3 billion in reduced or avoided expenditures.

The results of the work of the Accounting Chamber of Ukraine in 2025 were used by public authorities.

- 24 audit reports were reviewed at meetings of committees of the Verkhovna Rada of Ukraine;

- audit findings s were reflected in 4 laws adopted by Parliament, as well as in 42 resolutions, and 5 orders of the Cabinet of Ministers of Ukraine;

- representatives of the Accounting Chamber of Ukraineparticipated in the meetings of three temporary parliamentary investigative commissions (13 meetings in total), contributing to the broader integration of audit findings into the parliamentary oversight system.

The results of certain audit activities also contributed to follow-up actions by law enforcement authorities. Four audit reports containing information on indications of criminal offenses or other violations were submitted to the Prosecutor General’s Office, based on which law enforcement authorities initiated four pre-trial investigations. In addition, materials from the Accounting Chamber of Ukrainewere used within 3 criminal proceedings.

“In 2025, the Accounting Chamber of Ukraine futher strengthened both the scope of its audits of public funds and the quality of its oversight. This is evidenced by the extent to which our recommendations have been reflected into legislative decisions and acts of the Cabinet of Ministers of Ukraine. Audit results s are increasingly being used by public authorities in their practical work, and interest in them is growing among civil society, members of parliament, and the media. We also pay particular attention to the follow-up to investigations initiated on the basis of our audit findings; this issue remains under our constant monitoring”, noted Olha Pishchanska, Chairwoman of the Accounting Chamber of Ukraine while presenting the report.

Institutional Development

In 2025, the Accounting Chamber of Ukraine launched the implementation of its new Development Strategy for 2025–2029, which defines priorities for strengthening institutional capacity, aligning audit activities with international standards for supreme audit institutions, further developing  financial audit, and enhancing the quality management system.

A key area of reform was the strengthening of human resource capacity. In 2025, the Accounting Chamber of Ukraineintroduced the position of state auditor and conducted the first recruitment process for these positions, laying the foundation for the development of a professional corps of auditors capable of working in accordance with the principles and standards of the International Organization of Supreme Audit Institutions (INTOSAI).

The further development of the Accounting Chamber’s activities will focus on strengthening oversight of the implementation of audit recommendations, assessing their practical impact on public financial management, expanding the scope of financial audits, and conducting further in-depth monitoring of how audit findings are used by law enforcement authorities and judicial bodies.  

As required by law, the Accounting Chamber of Ukraine must submit its annual activity report to the Verkhovna Rada of Ukraine no later than 1 May.

Full text of the Accounting Chamber's report: https://rp.gov.ua/Activity/Reports/?id=3168

Reports from previous years by the Accounting Chamber of Ukraine are available at this link: https://rp.gov.ua/Activity/Reports/

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