Magazine No. 26 - 2021 107 Studies and other articles In April 2021, the Accounting Chamber has launched an analysis of the use in 2020 of funds aimed at combating acute respiratory disease COVID-19 caused by the coronavirus SARS-CoV-2, and its consequences, which aims to establish the actual situation and assess the level of financial support from the state budget, aimed at combating the acute respiratory disease COVID-19 caused by the coronavirus SARS-CoV-2 and its consequences, and the use in 2020 of funds allocated for these measures. The subject of the analysis is the funds aimed at combating COVID-19; as well as acts of the Parliament and the Government of Ukraine on the use of funds to combat COVID-19, management decisions, reporting and information-analytical data of the Ministry of Finance of Ukraine, the State Treasury Service of Ukraine, state budget holders on the use of funds to combat COVID-19, other regulations. The analysis will cover objects in Vinnytsya, Dnipropetrovsk, Donetsk, Zakarpattya, Lviv, Odesa, Kharkiv Oblasts and the city of Kyiv. The results of the analysis will be considered at the meeting of the Accounting Chamber in October 2021. In order to prevent the spread of acute respiratory disease COVID-19 caused by the coronavirus SARSCoV-2 on the territory of Ukraine, the work in the Accounting Chamber was carried out under special conditions. In particular, employees of the Accounting Chamber performed their duties remotely. Monitoring of cases of workers’ illnesses, including COVID-19, was provided and measures were taken to restrict direct communication between employees in the administrative buildings of the Accounting Chamber. Appropriate conditions were created for safe communication between employees of the Accounting Chamber with representatives of auditees during audits. At the time of a strict quarantine, the auditors of the Accounting Chamber suspended access to the objects of control, business trips were canceled. Therefore, quarantine has forced us to use the most of modern IT technologies. Meetings, conferences and seminars have gone online. Quarantine has forced us to use the most of modern IT technologies However, in 2020 3 In April 2021, the Accounting Chamber has launched an analysis of the use in 2020 of funds aimed at combating acute respiratory disease COVID-19 caused by the coronavirus SARS-CoV2, and its consequences, which aims to est blish the actual sit ation and assess the level of financial support from the state budget, aimed at combating the acute respiratory disease COVID19 caused by the coronavirus SARS-CoV-2 and its consequences, and t use in 2020 of funds allocated for these measures. The subject of the analysis is the funds aimed at combating COVID-19; as well as acts of the Parliament and the Government of Ukraine on the use of funds to combat COVID-19, management decisions, reporting and information-analytical data of the Ministry of Finance of Ukraine, the State Treasury Service of Ukraine, state budget holders on the use of funds to combat COVID-19, other regulations. The analysis will cover objects in Vinnytsya, Dnipropetrovsk, Donetsk, Zakarpattya, Lviv, Odesa, Kharkiv Oblasts and the city of Kyiv. The results of the analysis will be considered at the meeting of the Accounting Chamber in October 2021. In order to prevent the spread of acute respiratory disease COVID-19 caused by the coronavirus SARS-CoV-2 on the territory of Ukraine, the work in the Accounting Chamber was carried out under special conditions. In particular, employees of the Accounting Chamber performed their duties remotely. Monitoring of cases of workers’ illnesses, including COVID-19, was provided and measures were taken to restrict direct communication between employees in the administrative buildings of h Accounting Chamber. Appropriate conditions were created for safe communication between employees of the Accounting Chamber with representatives of auditees during audits. At the time of a strict quarantine, the auditors of the Accounting Chamber suspended access to the objects of control, business trips were canceled. Therefore, quarantine has forced us to use the most of modern IT technologies. Meetings, conferences and seminars have gone online. However, in 2020 the amount of audited funds during the audit was UAH 1 trillion 185 billion (approximately EUR 38 billion), which is the largest figure in all 25 years of existence of the Accounting Chamber audited 285 objects issued 48 reports In 2020 the auditors of the Accounting Chamber revealed violations and shortcomings in the administration of the revenue side of the state budget, violations of budget legislation, as well as the facts of inefficient management of the State Budget of Ukraine and property and their inefficient use for the total amount of almost EUR 0,9 billion. Closed borders due to the pandemic have not become an obstacle to international cooperation. Together with colleagues from 40 countries – leaders of supreme audit institutions in the framework of EUROSAI video conferences, the leadership of the Accounting Chamber searched answers to the global pandemic COVID-19 during audits. In 2020 the auditors of the Accounting Chamber revealed violations and shortcomings in th administration of the revenue side of the state budget, violations of budget legislation, as well as the facts of inefficient management of the State Budget of Ukraine and property and their inefficient use for the total amount of almost EUR 0,9 billion. Closed borders due to the pandemic have not become an obstacle to international cooperation. Together with colleagues from 40 countries – leaders of supreme audit institutions in the framework of EUROSAI video conferences, the leadership of the Accounting Chamber searched answers to the global pandemic COVID-19 during audits. Closed borders due to the pandemic have not become an obstacle to international cooperation Despite difficult quarantine conditions, we continued reforms in the Accounting Chamber. Qualitative changes continue in 2021. Our task is to reach a new professional level and improve auditing in Ukraine.
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