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During the event, they discussed the experience of implementing annual planning by the Accounting Chamber of Ukraine based on SAI PMF, challenges and risks in developing the institution's Work Plan for 2026, approaches to resource allocation.
The Chairwoman of the Accounting Chamber of Ukraine, Ms. Olha Pishchanska, opened the discussion by emphasising the need to apply strategic approaches to institutional planning. She stressed that the introduction of SAI PMF into the planning process had contributed to strengthening the Accounting Chamber's capacity in conditions of global instability. At the same time, the Chairwoman stressed the importance of a balanced approach to the allocation of resources needed to carry out audits in 2026.
Olha Pishchanska also pointed out the need to take into account the actual human resources and technological capabilities of the institution, as well as to adhere to audit deadlines. According to her, the first year of work under the new approaches demonstrated the need to strengthen long-term planning.
“For example, financial audits cannot be planned year after year. We need to broaden our planning horizons and switch to at least three-year planning in order to clearly see the areas that require priority attention and where the impact of our decisions will be greatest. At the same time, we must remain flexible and respond to current challenges,” said the Chairwoman of the Accounting Chamber.
Representatives of Component 5 of the EU4PFM Project also shared their thoughts on improving the planning process. Ms. Inguna Sudraba, Head of the Component team, spoke about best practices and planning principles in line with international standards, in particular the SAI PMF criteria. Among other aspects, she emphasized the importance of adapting plans to external risks and regularly monitoring the implementation of tasks. Mr. Peeter Latti, an expert on institutional development and audit management for the EU4PFM Project, outlined the strategic challenges of planning, in particular pointing out the differences in approaches to planning different types of audits.
Members of the Accounting Chamber of Ukraine also took part in the professional discussion. Deputy Chairman of the Accounting Chamber of Ukraine Mr. Serhiі Klіuchka called for the adaptation of best practices in line with Ukrainian priorities. Mr. Hennadiі Plis noted the importance of informatisation of work processes and technical support for decision-making. Ms. Yelyzaveta Pushko-Tsybuliak drew attention to the importance of reviewing approaches to planning the work of auditors in regional offices. Mr. Kyrylo Klymenko focused on issues and challenges related to strengthening human resources capacity.
In turn, Mr. Vasyl Nevidomyi, Acting Secretary of the Accounting Chamber of Ukraine, emphasized that growing expectations for effective planning require further development of relevant methodologies and practical approaches.
«We need to improve our methodologies and continue to exchange best practices in planning and conducting audits with other audit institutions. We must also take into account our partnership agreements, in particular with the Audit Board of Ukraine Facility, the European Court of Auditors, the World Bank, EU4PFM, Expertise France and colleagues from other SAIs," said the Acting Secretary.
During the event, representatives of the institution shared their experiences of implementing updated planning approaches. Mr. Sviatoslav Omelchuk, advisor to the Chairwoman of the Accounting Chamber of Ukraine, spoke about improving annual planning approaches, while Ms. Tetiana Shevchenko, Deputy Director of the Department of Strategic Development, Quality Control and International Activities, provided a retrospective assessment of the planning process and reported on the changes made to enhance it.
Summing up the discussion, Ms. Olha Pishchanska thanked the participants for their professional exchange of views, noting that the proposals made during the meeting would be considered in the working order for their integration into the further activities of the Accounting Chamber.
