False information in the ESBU’s financial statements could result in criminal liability for its management – says a retired judge
The leadership of the Economic Security Bureau of Ukraine may face criminal charges for attempting to mislead the Verkhovna Rada Committee on Finance, Tax and Customs Policy during the presentation of the Bureau’s 2025 performance report. This view was expressed in an exclusive comment to UNN by Denys Nevyadomskyi, President of the All-Ukrainian Association of Retired Judges.
The ESBU tried to pass off wishful thinking as reality
Danylo Getmantsev, Chair of the Parliament’s Tax Committee, criticised the Economic Security Bureau for attempting to deceive committee members by using outdated data in its report on the Bureau’s achievements for the past year, particularly regarding the recovery of losses to the state. According to him, law enforcement officers tried to inflate their performance figures.
You won’t let me lie; I am one of the first on my channel to publicly express my sincere gratitude to the ESBU when something positive happens. But if you publish or announce inaccurate data, you discredit yourself, us, and our entire cause. This cannot be allowed. Look, you stated in the report that, based on the results for 2025, losses to the state were reimbursed in cash – you have just confirmed this – to the tune of 3.8 billion hryvnias. Our analysis of the information you provided to us shows that 2.8–2.9 billion hryvnias does not relate to 2025 at all. It covers the period from 2022 to 2024. ‘Why are you including inaccurate data in the ESBU report?’ Getmantsev asked the management, but this question remained unanswered.
According to him, the committee cross-checked specific payment orders indicating the dates of the payments. If we take into account only the actual receipts for 2025 to the relevant budget accounts, the amount of reimbursement is only around 47 million hryvnias, not 3.8 billion hryvnias, as the BEB tried to claim.
Official misconduct
The overstatement of figures for compensation of losses to the state in the ESBU’s reports may have not only political but also legal consequences. This concerns possible official misconduct and even criminal liability for ESBU officials, according to retired judge Denys Nevyadomskyi.
In his view, if the facts cited by Getmantsev are true, ESBU officials could face liability on several counts.
These are official offences. In addition to the general provisions on official forgery (Article 366 of the Criminal Code) and abuse of power (Article 364 of the Criminal Code), special provisions apply in this case: obstruction of the activities of MPs and committees (Article 351 of the Criminal Code) – providing knowingly false information in response to a request or during a report to a Verkhovna Rada committee is punishable by a fine, arrest or restriction of liberty for up to three years, – explained Nevyadomsky.
In addition to criminal law risks, the situation may also have serious personnel consequences for the leadership of the Economic Security Bureau (ESB). The retired judge recalled that the Law “On the Economic Security Bureau of Ukraine” requires the ESBU to provide regular, transparent and truthful reporting.
The discovery of falsifications in the report is a direct ground for deeming the work of the ESBU leadership unsatisfactory. This entails disciplinary liability of the ESBU Director before the Cabinet of Ministers,” added Nevyadomsky.
Crisis of confidence in the Bureau
Recently, complaints about the work of the Economic Security Bureau of Ukraine have intensified significantly, in particular due to the exposure of ESBU staff for corruption, criticism from the business community regarding the use of criminal proceedings as a tool for exerting pressure, and discussions about the need to review cases being investigated by the Bureau.
According to Prosecutor General Ruslan Kravchenko, in two separate criminal proceedings, a senior detective from the ESBU’s regional office in the Kyiv region and an analyst from the Bureau’s central office were exposed for using their official positions to obtain unlawful benefits.
According to the investigation, one of them demanded $15,000 from a man who had previously been involved in a case concerning the production and distribution of counterfeit money, in exchange for not bringing him to criminal liability again. The other promised a company representative that he would facilitate the issuance of a licence for the storage of fuel through his connections in the tax service in exchange for $2,000.
“The system, which is supposed to protect the state’s economy, cannot be a place for those who try to use their position for personal gain,” said Prosecutor General Ruslan Kravchenko.
MPs interviewed by UNN have called for an audit of the criminal cases being investigated by the ESBU to determine whether they were fabricated. They also point to the need to overhaul and clean up the law enforcement agency.
