The system of providing and using individual subventions has been improved, the level of safety of students and school employees has been increased, the quality of medical services has been improved, and social protection of the population has been strengthened - these are the main results of the implementation by the objects of control in the field of intergovernmental relations of the recommendations of the Accounting Chamber, provided based on the results of audits conducted in 2018-2024 . The corresponding report was approved at the meeting of the Accounting Chamber on April 8.

As noted by the Deputy Chairman of the Accounting Chamber, Sergiy Klyuchka, responsible for this control measure, the analysis of the implementation of the recommendations will allow to increase the level and efficiency of their implementation, in particular by revising some of the recommendations taking into account challenges of today.
In total, during the specified period, the institution conducted 33 audits of the effectiveness of the use of subventions, the amount of funds audited within which amounted to over 45 billion hryvnias.
A selective analysis of the implementation of recommendations for these measures showed: the objects of control implemented more than half of the recommendations provided. The main difficulties with the implementation of recommendations arise, in particular, due to insufficient control, delays in decision-making and limited financial resources. Some of the recommendations have lost their relevance due to the full-scale invasion of the Russian Federation.

In general, the implementation of the recommendations has influenced the improvement of the regulatory framework, organizational and administrative activities and financial management in the field of intergovernmental relations:
– Amendments were made to the Procedure and Conditions for Providing Subsidies from the State Budget to Local Budgets for the Implementation of Measures for the Social and Economic Development of Individual Territories, and the Use of Subsidies for Individual Education and Healthcare Measures was Regulated;
– the Use of Road Fund Funds was Regulated, as well as the Issues of Dimensional and Weight Control and Automatic Recording of Relevant Violations;
– the Standard List of Teaching Aids and Equipment for Primary School Classrooms was Approved;
– Security Mechanisms in Schools Were Updated, Including the Arrangement of Shelters, Strengthening Security;
– the Issues of Civil Defense in Programs for Primary and Secondary Schools Were Updated;
– The Procedure for calculating the maximum wholesale prices for medicines and the Procedure for reimbursement of medicines were approved;
– amendments were made to the Procedure for providing a one-time in-kind benefit "baby package" at the birth of a child, as well as the procedure for monetary compensation for such benefit and others were determined.

The Accounting Chamber will continue to monitor the implementation of recommendations that have not lost their relevance, and will inform the public about the level of their implementation. The report and decisions of the Accounting Chamber will be sent to the Verkhovna Rada of Ukraine, as well as published on the official website of the institution.
Report on the results of the analysis of the implementation of the Accounting Chamber recommendations and the assessment of their impact on the sphere of intergovernmental relations