European integration: Government strengthens management responsibility and accountability of heads of budget entities

Today, on June 13, the Cabinet of Ministers adopted a resolution "On Amendments to the Resolutions of the Cabinet of Ministers of Ukraine No. 1001 dated September 28, 2011 and No. 1062 dated December 12, 2018".

The Strategy for Public Administration Reform in Ukraine for 2022-2025 highlights the importance of strengthening management accountability in line with European standards, taking into account the specifics of the Ukrainian public administration system, and enhancing management accountability at all levels of the public sector, including improving the efficiency of internal control in public authorities.

The adopted amendments are the realisation of the Action Plan for the implementation of the European Commission recommendations presented in the Ukraine 2023 Report in the framework of the EU Enlargement Package and the Government's Priority Action Plan for 2024 to strengthen the management responsibility and accountability of heads of budget entities and to introduce the declaration of the head of internal control, which will come into force in 2026, as well as to bring the terminology used in the Basic Principles l by the Laws of Ukraine "On Protection of Information in Information and Communication Systems" and "On Media".

The Chief Internal Control Officer's Declaration is an essential tool for ensuring effective management, an efficient internal control organisation and strengthening management responsibility and accountability. 

The introduction of such a declaration is aimed, in particular, at ensuring transparency, efficiency and performance of management, and proper use of resources. It is one of the critical aspects of strengthening democratic values. 

By signing the declaration, the CEO demonstrates objective confidence in the sufficiency of the organisational measures implemented and taken in the institution to achieve the goals of its activities to ensure the efficient and legal use of budget funds.

The practice of European countries has shown that declarations are an integral part of internal control because:

• allows to establish and strengthen management responsibility and accountability for transparency, efficiency and legitimacy of the use of budget funds, preventing corruption and improving the overall level of management of the institution;

• reflects the capacity for effective management and decision-making to ensure efficient and effective operations.

The Ministry of Finance, together with the international technical assistance project SOERA, is developing the form, structure and content of the mentioned declaration of the head of internal control. An order from the Ministry of Finance will approve the declaration.