The Accounting Chamber and the TSC of the Verkhovna Rada discussed the results of audits in the spheres of culture, youth and sports

The Ministry of Culture and Strategic Communications (hereinafter - the Ministry of Culture) and the Ministry of Youth and Sports (hereinafter - the Ministry of Youth and Sports) implement dozens of socially important budget programs every year, for which the state allocates billions of hryvnias, so it is extremely important to normalize their activities and use funds as efficiently as possible. This was emphasized by the Head of the Accounting ChamberOlga Pishchanska on April 16 during a meeting of the Temporary Investigative Commission of the Verkhovna Rada of Ukraine on the investigation of possible violations of Ukrainian legislation in the areas of culture, protection of cultural heritage, tourism, physical culture and sports (TSK). Also participating in the TSC meeting were the member of the Accounting Chamber responsible for culture, Yelizaveta Pushko-Tsybulyak, and the director of the Department of Control (Audit) in the field of culture, scientific activity, spiritual and physical development, Sergiy Kopylov.

Olga Pishchanska informed the members of the TSC that in 2019-2024, state budget expenditures on programs of the Ministry of Culture and the Ministry of Youth and Sports amounted to almost 77 billion UAH. The Accounting Chamber analyzed 14.44 billion UAH of them within the framework of 13 audits and identified shortcomings in the use of more than half of these funds. The most common were violations committed during the planning of funds - 8.16 billion UAH and the use of funds in violation of the requirements of current legislation - 1.91 billion UAH.

«During the audits, we found that a significant part of these funds was used with violations related to improper planning and ineffective or inappropriate use of funds. The results of these control measures showed the presence of systemic problems that negatively affect the implementation of state policy in the specified areas: weak regulatory framework, lack of consistent strategic planning, and for this reason – low level of implementation of Government plans, as well as ineffective internal control and inefficient management of state property,– noted  />

The Head of the Accounting Chamber reported that during the conduct of nine’ audits in the indicated areas, signs of criminal offenses were detected, and the relevant materials were sent to law enforcement agencies. The Accounting Chamber is monitoring further steps in processing these materials and the proceedings initiated based on them.

Olga Pishchanska also told the members of the TSC that based on the results of audits conducted in 2019-2024, the Accounting Chamber provided 213 recommendations to the audited entities, of which about half were implemented in total, however, in individual audits, the level of non-implementation of recommendations reaches 60%. Therefore, cooperation with the TSC is extremely relevant in terms of monitoring their implementation, the Head of the institution emphasized.

Member of the Accounting Chamber Yelizaveta Pushko-Tsybulyak drawed special attention to the meeting participants that if they have information about possible violations, they can provide it to the Accounting Chamber for consideration when auditors carry out control measures, research and analysis of relevant areas.

During the discussion, the people's deputies were interested in the details of the implementation of the recommendations of the Accounting Chamber regarding individual audits, the vision of further cooperation between the Accounting Chamber and the TSC. Olga Pishchanska  assured those present of the Accounting Chamber's readiness to cooperate with the TSC, emphasizing that in the areas of culture and physical development in 2025, the Accounting Chamber will conduct three audits: on support for cinematography and financial audits of the Ministry of Youth and Sports and the State Committee for Television and Radio Broadcasting of Ukraine.

For reference. The Temporary Investigative Commission of the Verkhovna Rada on the investigation of possible violations of the legislation of Ukraine in the areas of culture, protection of cultural heritage, tourism, physical culture and sports was established in accordance with the Resolution of the Verkhovna Rada of Ukraine dated March 12 2025 No. 4301-IX. The main tasks of the TSC are defined as:

1) investigation of possible facts of violation of the legislation of Ukraine in the spheres of culture, protection of cultural heritage, tourism, physical culture and sports;

2) investigation of possible facts of inappropriate or irrational use of funds from state and local budgets aimed at implementing programs and events in the spheres of culture, protection of cultural heritage, tourism, physical culture and sports;

3) investigation of possible facts of inappropriate or irrational use of funds from state and local budgets aimed at maintaining and ensuring the functioning of cultural institutions, cultural heritage sites, sites in the spheres of tourism, physical culture and sports;

4) investigation of possible facts of improper performance by officials of state authorities implementing state policy in the fields of culture, protection of cultural heritage, tourism, physical culture and sports, their official duties;

5) study of appeals from legal entities and individuals, public associations regarding possible violations of the legislation of Ukraine, including offenses related to corruption, in the fields of culture, protection of cultural heritage, tourism, physical culture and sports.