More than 230 political parties (out of 379 registered) reported on their activities for 2020 - Q1 2024. In January-July 2024, the National Agency on Corruption Prevention (NACP) verified 100% of the submitted reports, namely 1,236 reports of the central branches of political parties, including 37 reports of four parliamentary parties for 2020 - Q1 2024. It is worth noting that during 2020 - Q1 2024, parliamentary parties received about UAH 2.4 billion in state funding.
The audited reports include:
- 123 reports for 2020 (quarterly or annual)
- 330 reports for 2021 (quarterly or annual)
- 280 reports for 2022 (quarterly or annual)
- 296 reports for 2023 (quarterly or annual)
- 207 reports for the first and second quarters of 2024.
Based on the results of the audit of political party reports, violations were found in 466 reports, i.e. in every third report.
Cases identified during the audit of political party reports in January-July:
- contributions from fictitious donors who, according to the State Tax Service of Ukraine, have no income for the relevant periods;
- cooperation with entities that have signs of dubiousness, as well as establishing transactions “on paper”;
- failure to reflect information on the actual amount of contributions/expenses.
It should be reminded that failure to submit reports of local organizations of a political party that have acquired the status of a legal entity in accordance with the established procedure, and failure to reflect information on the presence of all local organizations in the report of a political party, as well as failure to reflect information on payment of the administrative fee for state registration of changes to information about a political party and its local organizations are violations of the reporting procedure.
As of August 10, 2024, NACP drew up 81 reports on administrative violations, including:
- 56 protocols on administrative offenses - failure to submit reports of political parties (Articles 212-21 of the Code of Administrative Offenses);
- 21 reports on administrative offenses - violation of the procedure for submitting reports of political parties (Articles 212-21 of the Code of Administrative Offenses);
- 3 reports on administrative offenses - violation of the procedure for providing or receiving contributions in support of a political party (Article 212-15 of the Code of Administrative Offenses);
- one protocol on administrative offense for failure to provide information, documents and violation of the statutory deadlines for their provision (Articles 188-46 of the Code of Administrative Offenses).
At the same time, materials on more than three hundred protocols on administrative offenses are being prepared.
In addition, NACP sent 9 reports to law enforcement agencies on criminal offenses - violation of the procedure for financing a political party, namely: intentional contribution by a person who is not entitled to do so or on behalf of a legal entity that is not entitled to do so (Part 2 of Article 159-1 of the Criminal Code). In particular, this applies to the contributors to the political parties Servant of the People, All-Ukrainian Union Batkivshchyna, European Solidarity, Opposition Platform - For Life, Kernes Bloc - Successful Kharkiv, and All-Ukrainian Union Platform of Communities.
Comprehensive explanations on the financing and reporting of political parties are available here.