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One of the priorities of the Accounting Chamber for 2024 is to increase the level of implementation of its recommendations and introduce systematic monitoring of this process, which will have a positive impact on society and, as a result, will testify to the effectiveness of the institution.
In order to achieve this goal, the Accounting Chamber introduces the practice of analysing the implementation of its recommendations by areas. One of the first areas of such analysis is the implementation of recommendations made in the field of law enforcement and anti-corruption bodies management. In total, the auditors analysed the implementation of more than 200 recommendations made in the period from 2018 to 2023 and assessed their impact on the activities of the relevant bodies.
The results of the analysis showed a high level of implementation of the recommendations (81.2%), which contributed to the implementation of systemic changes in the relevant areas.
In particular, 8 legislative acts, 13 acts of the Government, 18 regulatory acts and 46 normative acts were adopted to implement the recommendations, which ensured the streamlining of powers, improvement of procedures and procedures of certain bodies, approval of necessary plans, concepts and strategies, and implementation of methodologies, standards and norms.
As a result of the implementation of the recommendations of the Accounting Chamber, a number of organisational and administrative issues were resolved and the organisational and administrative functions of law enforcement and anti-corruption agencies were significantly improved, in particular
- the system of bodies in the Ministry of Internal Affairs was streamlined and optimised;
- the structure of the National Guard was improved;
- the efficiency of property management was increased and a barrier-free space was provided in the National Police units;
- regulated the issues of social and welfare support of the servicemen of the Security Service of Ukraine;
- public procurement procedures in the Office of the Prosecutor General were regulated;
- the issues of licensing certain types of activities and accounting for international technical assistance were regulated;
- improved personnel policy and work with documents and information;
- improved management decision-making.
According to the auditors, the implementation of the recommendations of the Accounting Chamber had a financial and economic effect of UAH 16.6 billion:
- UAH 257.0 million - unproductive expenses were reimbursed;
- UAH 780.0 million - the procedures for refunding funds were initiated;
- UAH 15,579.1 million - increased efficiency of property management (restored accounting of tangible assets, registration of ownership, etc;)
- UAH 4 million - state budget expenditures were reduced.
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‘Our research has shown that in general, the implementation of the Accounting Chamber's recommendations has a positive impact on the society, as it helps to strengthen the capacity of law enforcement and anti-corruption agencies to ensure prompt response to challenges, provide quality and accessible public services, which increases the safety of citizens and the stability of public order. The results of the study will form the basis for planning our next steps in these areas, as well as testify to the effectiveness of the audits conducted,’ said Yelyzaveta Pushko-Tsybulyak, a member of the Accounting Chamber responsible for law enforcement, anti-corruption and public order.
For reference: this study is based on the International Standards of Supreme Audit Institutions ISSAI 100, which was conducted with due regard to the INTOSAI (P12) principles ‘Value and Benefits of Supreme Audit Institutions - Impact on the Lives of Citizens’.
The analysis was based on the guidelines on the KPI system and impact measurement (‘Guidelines on Performance Management of the Accounting Chamber’), as well as on the practical experience of the supreme audit institutions of the European Union member states.
