Expected strategic result 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

Information about ESR Feedback from the public
Progress in the implementation of measures as of 21.11.2024
measures, the implementation of which as of 30.09.2024
1 2 2
5
Implemented Not implemented Not started
Measures implemented (fully and partially) - 1 ( 20%)
Display in tabular form

Measures — 5

2.4.1.3.1. Preparing an analytical report for a substantiated definition of the criteria for a mandatory independent audit of enterprises under state ownership or establishing a mandatory independent audit for all state-owned enterprises without exception

The main implementer: Ministry of Economy of Ukraine

2.4.1.3.2. Discussing the report indicated in subclause 2.4.1.3.1 with the participation of representatives of government agencies, NGOs, international organizations, participants of international technical assistance projects, and the academic community

The main implementer: Ministry of Economy of Ukraine

2.4.1.3.3. Drafting and submitting to the Cabinet of Ministers of Ukraine a draft normative legal act that would define the criteria for a mandatory independent audit of enterprises under state ownership or establish a mandatory independent audit for all state-owned enterprises without exception

The main implementer: Ministry of Economy of Ukraine

2.4.1.3.4. Preparing a periodic analytical report (within the 1st quarter of the year in which this report is to be prepared) 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)

The main implementer: Ministry of Economy of Ukraine

2.4.1.3.5. Discussing the report (within the 2nd quarter of the year in which the report was prepared) indicated in subclause 2.4.1.3.4 with the participation of representatives of government agencies, NGOs, international organizations, participants of international technical assistance projects, and the academic community

The main implementer: Ministry of Economy of Ukraine

Indicators — 4

Evaluation of achievement of ESR — indicator weight —
1
0 / 20%

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.

2
0 / 30%

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.

3
0 / 20%

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).

4
0 / 30%

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).

* - certain measures are common to several ESRs, but have a separate number (id)