Financial and economic effect - UAH 12.8 billion: NASU fulfilled 62% of the recommendations provided by the Accounting Chamber

State property objects worth over UAH 12.7 billion were registered, the regulatory framework was improved to ensure more transparent and effective work, net profit was transferred to the budget - UAH 16.8 million, dividends - UAH 12.4 million - these are the results of the analysis of the implementation of recommendations provided by the Accounting Chamber based on the results of the audit of the effectiveness of the management of state property objects by the National Academy of Sciences of Ukraine, which have financial consequences for the state budget. Responsible for the analysis  – member of the Accounting Chamber Yelizaveta Pushko-Tsybulyak.

The analysis found that out of 53 recommendations provided by the Accounting Chamber based on the results of this audit, 33 (62%) were implemented by the audit object.

At the same time, the financial and economic effect of the implementation of the above recommendations amounted to almost 12.8 billion hryvnias. It was achieved, in particular, through streamlining and optimizing the accounting of state-owned objects, strengthening control over the reliability of data entered by institutions and organizations into automated systems, ensuring control over the deduction of part of the profit by state-owned enterprises to the state budget, updating the data of the State Register of Corporate Rights and eliminating discrepancies reflected in state registers, etc.

In particular, in the process of implementing the recommendations of the Accounting Chamber:

– approved by the resolution of the Cabinet of Ministers of Ukraine  Model Regulations on the Center for Collective Use of Scientific Equipment;

– adopted 108 departmental organizational and administrative documents of the NAS of Ukraine;

– a new regulation on the procedure for the placement of structural units of the NAS of Ukraine was approved, the norms of which oblige organizations to report on the actual state of use of premises by users;

– the procedure for submitting information on property lease and fulfillment of the terms of lease agreements by landlords to the NAS of Ukraine using the services of the digital real estate management system of the NAS of Ukraine was approved;

– an inventory of investment agreements concluded by institutions and enterprises of the NAS of Ukraine was carried out, and measures were taken to ensure the conditions for their implementation;

– substantiated proposals were sent for the transfer of inefficient and non-core entities to the management of the State Property Fund of Ukraine (160 unified property complexes of enterprises, institutions and organizations were transferred);

– the heads of two institutes of the NAS of Ukraine were held accountable for violations discovered during the implementation of investment agreements;

– certain objects of state property, etc. were taken into account.

At the same time, the NAS of Ukraine did not implement 20 recommendations, 7 of which have lost their relevance over time (including due to the armed aggression of the Russian Federation). The failure to implement certain recommendations is also caused by the uncertainty of the deadlines for implementation and responsible executors.

«It is extremely important for the Accounting Chamber that the current Recommendations provided are implemented, ensure systemic changes, contribute to the improvement of the asset management system of the objects of control and have a positive impact on the development of society», – noted Yelizaveta Pushko-Tsybulyak.

According to the results of the analysis, the Accounting Chamber provided the NAS of Ukraine with 16 recommendations necessary to implement the relevant points:

- provide the Cabinet of Ministers of Ukraine with proposals for changes to the List of state-owned objects included in the property complex of the NAS of Ukraine;

- develop and approve a mechanism for competitive selection of investors in order to select the best proposals for the development of land plots of the NAS of Ukraine;

- take measures aimed at preventing material damage to the state;

- provide in the activity plans of the NAS of Ukraine and its subordinate institutions and organizations, as well as in the passport of the budget program for 2025 effective indicators of control over the use of budget funds for the maintenance and development of state property;

- develop and approve a plan of measures to implement the recommendation to ensure control over the efficiency of the use of objects of the property complex, as well as high-quality inventory of state property, correctness of its accounting and reporting;

- ensure the commissioning of the digital real estate management system of the NAS of Ukraine, its proper maintenance and functioning, etc.

Present at the meeting of the Accounting Chamber, the President of the NAS of Ukraine Anatoliy Zagorodniy agreed with the auditors' conclusions and thanked them for the detailed analysis. In particular, he noted that the Presidium of the NAS of Ukraine has already approved a preliminary plan of measures for the further implementation of the recommendations provided.

The report and decisions of the Accounting Chamber will be sent to the Verkhovna Rada of Ukraine and the Cabinet of Ministers of Ukraine, as well as published on the official website of the institution.