What should be the role of Accounting Chamber in Ukraine?

Accounting Chamber has to be an effective instrument of the public control of fiscal effectiveness, to have tangible influence on the government policy making and on the parliament’s decisions. However, according to the survey Ukrainians evaluate the current activity of the ACU as unsatisfactory with an average rating of 3 points out of 10.

Transparent, proactive and effective communication will help ACU to raise awareness among target audience.

That are the conclusions of the report “Accounting Chamber of Ukraine: perception and awareness”, prepared by the Centre for Economic Strategy. The survey was conducted on behalf of German and UK Governments by the federal enterprise Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) GmbH.

The goal of the survey is to explore the level of general awareness of the ACU, target audiences of the ACU, ACU’s communication products, and to evaluate current performance of the ACU and potential role of the Chamber in future.

The most informed about ACU performance target audience is members of the Parliament (the awareness rate of 90-100%). The least informed about the ACU is the group of civil society due to extremely low awareness of mass media (more than 70% of journalists are not aware of the ACU role).

“The target audience is aware that the ACU is an important instrument of the public control of fiscal effectiveness. Nonetheless, the respondents evaluated the current ACU’s activity as inefficient and hardly visible for the public”, the survey says.

Analysis of the survey participants’ expectations shows that potentially Accounting Chamber could perform the next role:

• A part of the comprehensive mechanism of the parliamentary control over the budgetary system
• Politically independent and highly reputable body that executes control over the public finances
• An effective mechanism of preventing inefficient use of budget resources and other violations
• A necessary element of feedback from the parliament to the government in the sphere of public finance

Detailed information on the results of the survey please find in the presentation.

For reference
Survey methodology: in-depth interviews with representatives of the ACU target audience.
The survey, which is the first rough ACU’s performance analyzes and is not representative, was conducted in January 2018.
The survey is a result of the discussion during ACU conference in June 2017.

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