Implementation of the updated legislative framework and exchange of information during the audits: basis for further cooperation with SIGMA

14.02.2025 08:35

On 12 February, the representatives of the Accounting Chamber met with Martins Krievins, Regional Manager of the SIGMA Programme in Ukraine, to discuss cooperation in terms of audit of reform remuneration system for civil servants and further technical assistance to the ACU.

The Accounting Chamber has already had an agreement with the SIGMA Programme about the provision of consultative support by its experts on international experience in public administration reform. The received information will be used by auditors in the framework of the audit titled "Reform of the Remuneration System in Public Administration" which will cover the period of 2023 - first half of 2025. According to Kyrylo Klymenko, a Member of the Accounting Chamber in charge of the audit, the team of auditors plans to assess, i.a. whether these measures have achieved equality in remuneration of employees of different government bodies performing the same tasks.

"In particular, we will investigate whether the principle of “equal pay for equal work” is respected, whether the salary system for civil servants is reasonable and transparent, and whether the funds allocated for remuneration are distributed fairly across all public administration bodies. Additionally, we will assess whether the rules ensuring fairness in determining salaries are observed and whether the system introduced leads to an “outflow of personnel” from institutions with lower salaries to those with higher salaries," Kyrylo Klymenko said.

Olha Pishchanska, the Chairwoman of the Accounting Chamber, thanked the partners for their systematic professional support and outlined possible areas of cooperation. 

"This may include the exchange of information on the audit related to the management of public debt. Expert interaction with the Programme is also vital for us in terms of implementation of the updated provisions of our respectivel legislation, specifically, in part of the audit of local budgets and consolidated financial statements," the Chairwoman of the Accounting Chamber said. Olha Pishchanska underlined the importance of studying the experience of countries where consolidated financial statements are prepared at the government level and where the SAIs, respectively, carry out their audits.  

Martins Krievins confirmed the willingness of the Programme to provide the Accounting Chamber with the analytical data needed for its audits and expressed the support for the initiative to expand cooperation.

 

For reference. The Support for Improvement in Governance and Management (SIGMA) was established and has being  implemented by the OECD and the European Union to assist the newly admitted EU Member States and other countries covered by the European Neighbourhood Policy to plan and implement reforms, particularly in the areas of public administration, financial management, external audit and public procurement.