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On 27 March 2025, within the framework of the working visit of the delegation of the Accounting Chamber of Ukraine headed by the Chairwoman of the Accounting Chamber Olha Pishchanska to the Federal Republic of Germany to hold working meetings with the leadership of the German Federal Court of Auditors of the Federal Republic of Germany and the Court of Auditors of Hesse in Potsdam. The Chairwoman of the Accounting Chamber Olha Pishchanska and the President of the German Federal Court of Audit Kay Scheller signed a Joint Report on the results of the international coordinated performance audit ‘Residential Premises for Internally Displaced Persons: Facilitating the integration of families at the new place of residence with the support of the Federal Republic of Germany under the martial law’.
The Ukrainian auditors completed the joint control measure last year. It was found, among other things, that due to an imperfect selection system, only one out of six candidates from among the internally displaced persons selected for a preferential loan was able to obtain a loan. As a result of the implementation of the audit recommendations, the lending system has been improved, and more people are now able to take out preferential loans under the programme.
In addition, the Chairwoman of the Accounting Chamber Olha Pishchanska and the President of the Court of Auditors of Hesse Dr Walter Wallmann signed a Common Position on conducting a parallel audit on ‘Digitalization in general secondary education institutions’. During the national audit, the Accounting Chamber plans to analyse the efficiency of certain measures related to the digitalization of general secondary education institutions, in particular, the use of subventions from the state budget to local budgets for the purchase of computer and multimedia equipment, including as part of the ‘New Ukrainian School’ reform.
Colleagues from the Court of Auditors of Hesse will examine the efficiency of the process of ensuring school digitalization within their territory.
The auditors of the audit institutions included in the control group for this audit have been holding working consultations with their German colleagues in recent days. In particular, they agreed on the key audit issues and discussed the process of the upcoming survey of teachers and parents of schoolchildren.
‘The audit institutions of the Federal Republic of Germany are now our main partners in this format of cooperation. International audits provide an opportunity to share professional experience and have a significant social effect, in particular through the creation of ‘added value’ in the form of research results on audit issues in the countries of partner supreme audit institutions. We highly appreciate our cooperation with the German Federal Court of Auditors and Court of Auditors of the Hesse, and we express our readiness to continue our work and fruitful dialogue in the framework of the following joint events,' said Olha Pishchanska, the Chairwoman of the Accounting Chamber.
Further, during the working meetings organised by the Office of the German Federal Court of Auditors, the delegation of the Accounting Chamber headed by the Chairwoman of the Accounting Chamber Olha Pishchanska discussed potential topics for the next joint (coordinated) audits.
Olha Pishchanska told her German colleagues how the Supreme Audit Institution of Ukraine has been working since the update of the relevant legislation.
