Audit of the State Bureau of Investigation: The Accounting Chamber to examine the bureau’s financial statements

Katerina Melnychenko
Katerina Melnychenko Deputy Editor-in-Chief
Audit of the State Bureau of Investigation: The Accounting Chamber to examine the bureau’s financial statements
The audit report is due to be considered at a meeting of the Audit Office in October 2026.
The Audit Office has launched a financial audit of the State Bureau of Investigations. The auditors will examine the SBI’s financial and budgetary reports, its accounting records, the use of budgetary funds and the functioning of its internal control systems.

This was reported by the Audit Office.

The financial audit of the State Bureau of Investigations began on 16 June in accordance with the Court of Auditors’ work plan for 2026.

The auditors will assess whether the SBI’s consolidated financial and budget reports are complete and accurate. They will also examine how the bureau keeps records of its financial transactions and whether it complies with the law when handling budget funds.

Separately, the Audit Office will analyse whether the SBI’s internal control system is capable of responding effectively to risks in the context of current challenges.

State auditors from the Department for Control in the Sectors of Defence, Security, the Judiciary, Law Enforcement and Justice have been involved in the audit.

Yelyzaveta Pushko-Tsybulyak, a member of the Accounting Chamber, has been appointed to lead the audit.

When will the results be available?

The audit report is scheduled to be considered at a meeting of the Audit Office in October 2026.

It will then become clear whether the auditors have identified any violations, accounting irregularities or issues with the use of budget funds.

For the State Bureau of Investigation (SBI), such an audit means an examination of how transparently the bureau manages its financial reporting and uses state budget funds.

This is important for the public because the SBI is a law enforcement agency that investigates crimes committed by officials, law enforcement officers and military personnel. Therefore, the bureau’s own financial accountability must be no less important than its investigative work.

As reported by ThePublic, the DBR has announced new allegations in the case concerning the procurement of protective equipment for the Armed Forces of Ukraine.

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