Audit

Рахункова палата України

Рахункова палата

72/100

Summary

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The Рахункова палата (Accounting Chamber of Ukraine) is the supreme audit institution established under Art. 98 of the Ukrainian Constitution (2016 revision) and Law 576-VIII of 2 July 2015. The Chairman is elected by the Verkhovna Rada for a 7-year non-renewable term. Ukraine is an EU candidate; the Accounting Chamber is an INTOSAI/EUROSAI member and has undergone significant reform since 2015.

Independence Scorecard

Independence Score: 72/100 (good)
72/100
Moderate
Methodology v0.1
AppointmentLegislative appointment
Term length7 years
Removal standardFor cause only
Budget independenceLegislative line item
Subpoena powerYes
Compel testimonyYes
Records accessFull access
Public reports requiredYes
Pre-publication reviewNone — reports published directly

Statute

Name
Закон України про Рахункову палату
Citation
Закон України № 576-VIII від 02.07.2015 (Відомості Верховної Ради 2015, № 36, ст.360)
Full text
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Jurisdiction scope

External audit of revenues and expenditures of the state budget, extra-budgetary funds, and state property in Ukraine on behalf of the Verkhovna Rada; conducts financial, compliance, and performance audits per INTOSAI ISSAI standards.

Secondary Sources