The Accounting Chamber adopted an opinion on the draft law on the audit of NNEGC Energoatom

In accordance with the updated provisions of the law "On the Accounting Chamber", the institution submits for consideration by the Verkhovna Rada of Ukraine conclusions on all draft legislative acts concerning the issues of its status, independence, organization, powers and procedure for activities and other issues related to the performance of the functions of the supreme audit institution.

On June 24, at a meeting, the Accounting Chamber considered the draft law "On Amendments to the Law of Ukraine "On the State Budget of Ukraine for 2025" regarding the increase in the procurement of weapons, military equipment, means and equipment" and decided not to maintain the proposed norms related to its activities.

In particular, the final provisions of the draft law indicate that the Accounting Chamber, within three months from the date of entry into force of this draft law, must conduct an unscheduled audit of the formation and reflection in the reporting of the State Enterprise "National Atomic Energy Generating Company "Energoatom" of material costs, depreciation and other operating expenses for the period 2023 - 2024 and the first half of 2025.

In accordance with the principles of independence that the Accounting Chamber is guided by in its work, in particular, reflected in the Mexican Declaration,  SAIs must be free from instructions or interference from the legislative authority, in particular when selecting audit issues. Best international practice provides that the supreme audit institution cannot be legally obliged to carry out certain control measures. In order to implement the principles of independence, in October last year, the norm on carrying out  unscheduled measures was excluded from the relevant legislation.

As a reminder, the Accounting Chamber forms its annual activity plan based on a risk-based approach to the selection of control objects and measures of state external financial control (audit).

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