The State Nuclear Regulatory Commission has implemented all recommendations of the Accounting Chamber based on the results of the financial audit

The State Nuclear Regulatory Inspectorate of Ukraine (hereinafter referred to as SNRIU) has adjusted the accounting of humanitarian and international technical assistance and improved the process of receiving such assistance. These and other measures were taken in implementation of the recommendations provided by the Accounting Chamber following the financial audit of the institution.

It should be recalled that during the analysis of SNRIU’s financial and consolidated budget reporting for 2023, auditors identified errors and violations of legislation in carrying out certain business transactions, maintaining accounting records, and preparing reports. In particular:

– improper accounting of humanitarian and international technical assistance (the amount of the violation was UAH 63.7 million);

– absence of commissioning certificates for fixed assets (UAH 9.6 million);

– failure to comply with legal requirements regarding labor remuneration expenses (UAH 198.9 thousand),etc.

The Accounting Chamber provided 10 recommendations to eliminate the identified shortcomings. In response, SNRIU:

– adjusted accounting records and reporting for fixed assets, inventories, and intangible assets, including humanitarian and international technical assistance;

– developed regulations on planning and interaction between structural units when receiving humanitarian and international technical assistance;

– prepared documentation regarding humanitarian and material-technical assistance received in previous years for approval of amendments to the special fund budget estimate by the Ministry of Finance of Ukraine;

– recorded fixed assets, intangible assets, and inventories in the accounting system and also reflected the total amount of unaccrued depreciation;

– ensured proper preparation of fixed asset commissioning certificates in accordance with regulatory requirements;

– aligned the institution’s employee bonus regulations with the remuneration standards for civil servants, etc.

The implemented recommendations make it possible to strengthen control over SNRIU’s use of budget funds, as well as over humanitarian and international technical assistance, which will ultimately increase the confidence of international donors in the institution.

Since all recommendations provided under this audit have been implemented, oversight of this matter has been completed.