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NACP financial audit for the first time under international standards: financial and budgetary reporting is reliable in all material respects

15.05.2026

The Accounting Chamber has approved the Report on the results of the financial audit of the National Agency on Corruption Prevention (NACP). This is the first financial audit in the entire history of the Agency conducted in accordance with the International Standards of Supreme Audit Institutions (ISSAI).

The subject of this audit was the Agency's reporting for 2025 regarding funds allocated under the budget program to ensure the activities of the NACP.

During the examination of expenditures to ensure the activities of the NACP, no deviations were found. The audit established that the financial and budgetary reporting of the NACP as of December 31, 2025, is reliable in all material respects and, in accordance with the requirements of national public sector accounting standards, reflects the financial position of the institution and its financial results for 2025.

The Head of the NACP, Viktor Pavlushchyk, thanked the Accounting Chamber for the conducted audit and emphasised that the Agency pays significant attention to the proper use of budget funds.

“The NACP applies best practices when making management decisions and exercising control over budget funds. We direct our efforts toward the effective and rational use of budget funds and their accounting, focusing on the optimisation of processes within the NACP and improving planning methods. In the current environment, the NACP takes an especially responsible and balanced position regarding funds allocated from the state budget, with a focus on adhering to the principles of strict economy and expenditure prioritisation,” noted Viktor Pavlushchyk.

At the same time, auditors identified certain deviations and shortcomings, which the NACP corrected almost in full during the course of the audit.

The full text of the Report will eventually be published on the official website of the Accounting Chamber.



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