How are the recommendations of the Accounting Chamber regarding the use of public funds by the Kyiv-Pechersk Lavra Reserve being implemented?

The Ministry of Culture and Strategic Communications of Ukraine (MCSC, Ministry) and the National Reserve «Kyiv-Pechersk Lavra» (Reserve) are taking certain measures to preserve cultural heritage in order to implement recommendations of the Accounting Chamber, provided following the results of the audit of the effectiveness of the use of state budget funds allocated to the Reserve for 2020-2023.

As a reminder, the audit established that the Ministry allocated 556.4 million hryvnias for four programs during the specified period - this is 51.2% of the Reserve's needs. At the same time, due to an unsystematic approach to planning and operational adjustment of expenditures, the Reserve did not use and returned to the budget 25.2 million hryvnias. And the control measure revealed the uneconomical and inefficient use by the Reserve of 29.5 million hryvnias.

As a result, the lack of funding and improper management activities led to the fact that as of the beginning of 2024, 42 objects of the Kyiv-Pechersk Lavra remained in unsatisfactory or emergency condition.

To eliminate the shortcomings identified by the audit, the Accounting Chamber provided the Ministry of Culture and Strategic Communications 16 recommendations, and the National Reserve "Kyiv-Pechersk Lavra" – three recommendations.

In accordance with the recommendations of the Accounting Chamber, in order to reduce the risks of destruction of cultural heritage sites and optimize the costs of their preservation, in 2025 the Ministry reviewed the powers of its management and specialized structural units, in particular in terms of approving and coordinating budget and financial documents related to the management of the Reserve.

The ICSC also provided practical recommendations to the Reserve to improve its work and implement internal control.

For its part, the Reserve developed and sent for approval to the Ministry the «Strategic Plan for the Development of the National Reserve «Kyiv-Pechersk Lavra» until 2030» and the Operational Plan of Activities for its Implementation in 2025-2027. In addition, the Reserve has established a working group to improve the internal control system and regulate its work.

Separately, the updating of internal documents has begun: changes are being introduced to the provisions on structural units and job descriptions, which establish the responsibility of managers for organizing control in their units. And the Department of Scientific and Restoration Works has strengthened control over compliance with the requirements for planning and implementing contract work in the field of capital construction.

The Accounting Chamber will continue to monitor the implementation of recommendations and inform the public about their results.

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