Results of the Audit of the Ministry of Digital Transformation for 2025 Considered by the Relevant Verkhovna Rada Committee
On 18 August, the Verkhovna Rada Committee on Digital Transformation considered the results of the financial audit of the Ministry of Digital Transformation of Ukraine for 2025. The audit covered UAH 8.4 billion in budget funds and nearly UAH 10 billion in assets of the Ministry of Digital Transformation of Ukraine and the public sector entities under its control.
Speaking at the meeting, Gennadiy Plis, member of the Accounting Chamber of Ukraine responsible for the audit, noted that the financial and budget reporting of the Ministry of Digital Transformation of Ukraine generally provides a reliable representation of the Group’s financial position. At the same time, the material misstatements identified during the audit provided grounds for issuing a qualified audit opinion.
The main findings concerned the accounting of intangible assets, the valuation of fixed assets and the completeness of disclosures in the financial statements. In particular, the audit demonstrated the need to improve approaches to accounting for intangible assets at different stages - from their acquisition and modernisation to their commissioning and subsequent use.
Gennadiy Plis also drew attention to the valuation of state property. The auditors were unable to confirm the reliability of the valuation of some fully depreciated fixed assets with an initial cost of UAH 26.6 million. In particular, a building with an area of more than 4,000 square metres in central Kyiv, near Independence Square, was carried at a book value of only UAH 10,000.
At the same time, Gennadiy Plis noted the response of the Ministry of Digital Transformation of Ukraine to the audit findings. Some shortcomings began to be addressed while the audit was still underway: a demand was issued for the payment of UAH 0.4 million in penalties for the late fulfilment of contractual obligations, and the corresponding amount was recognised in the accounting records. In addition, 155 fully depreciated fixed assets were revalued.
The State Secretary of the Ministry of Digital Transformation of Ukraine, Oleksandr Kompaniiets, reported that a Response Action Plan to the decision of the Accounting Chamber of Ukraine had already been approved. He also noted that the results of the Accounting Chamber of Ukraine’s audit would be taken into account in preparing the financial statements for 2026.
“It is important that the audit results are already prompting changes. The Ministry of Digital Transformation of Ukraine is one of the ministries that stands out for its systematic and attentive approach to the recommendations of the Accounting Chamber of Ukraine and consistently works to implement them. The Ministry has already begun implementing all six recommendations of the Accounting Chamber of Ukraine. We expect their implementation to contribute to improving the quality of asset accounting, the reliability of financial reporting and oversight of public resources,” Gennadiy Plis, member of the Accounting Chamber of Ukraine, concluded.
Following its consideration of the matter, the Verkhovna Rada Committee on Digital Transformation took note of the Report and the decision of the Accounting Chamber of Ukraine and recommended that the Ministry of Digital Transformation of Ukraine implement the recommendations provided by the auditors within the established deadlines.
Additional Information
Financial Audit of the Ministry of Digital Transformation of Ukraine
