ESR
2.4.1.3. An annual independent audit of public sector entities that are of strategic importance to the economy and security of the state has been introduced; periodic revision of the criteria for mandatory independent audits and the establishment of supervisory boards at public sector entities, including taking into account the level of corruption risks and the degree to which the relevant sector of the economy is affected by corruption
Problem solving:
2.4.1. The existing governance model at public sector entities is ineffective, resulting in losses and corruption
Deadlines for all measures within ESR
01.03.2023 -
30.11.2023
Implementation of SACP measures within ESR
Total number of measures –
5
1
2
2
Implemented
Not implemented
Not started
Implementation of SACP measures within the scope of the Problem by main main performers
Ministry of Economy of Ukraine
20%
5
Summarized general information on Measures
Indicators of achievement of ESR
Total number of indicators – 4
Indicators fully achieved – 0
Partially achieved indicators – 0
Indicators with a score of 0% – 4
Summarized general information about Achievement Indicators
| № | Indicators | Weight (%) |
|---|---|---|
| 1 | An analytical report on a substantiated definition of specific criteria for a mandatory independent audit of enterprises under state ownership (particularly those of strategic importance for the national economy and security) or establishing a mandatory independent audit for all state-owned enterprises without exception has been prepared and made public. | 20% |
| 2 | A normative legal act has come into force, which defines specific criteria for conducting a mandatory independent audit of financial statements of specific state-owned enterprises, in particular those of strategic importance for the economy and security of the state, or mandates an independent audit for all state-owned enterprises without exception. | 30% |
| 3 | Analytical reports are periodically prepared (once every three years), published, and discussed, focusing on the substantiated definition of the criteria for mandatory formation of independent supervisory boards at state-owned enterprises and conducting an independent audit of such enterprises (if the independent audit is not mandated for all state-owned enterprises without exception). | 20% |
| 4 |
at least 80 percent of experts on the regulation of the economy and businesses estimate that: a) an annual independent audit has been implemented in practice at state-owned enterprises of strategic importance for the nation’s economy and security (10 percent); b) the criteria for the mandatory establishment of independent supervisory boards at state-owned enterprises are current and justified (10 percent); c) the criteria for the mandatory independent audit of state-owned enterprises are current and justified (10 percent). |
30% |