SAI Ukraine summary 5

Accounting Chamber of Ukraine
Report of performance audit results of state budget funs use, allocated to
implementation of Kyoto Protocol to the UN Framework Convention on
Climate Change, including those, obtained from selling assigned amounts of
greenhouse gas emissions
Audit was conducted during October 2014 – March 2015.
Audit object: Ministry of Ecology and Natural Resources of Ukraine, State
Agency for Ecologic Investments of Ukraine, State Treasury Service of Ukraine,
Budgetary Establishment “National Centre for Greenhouse Gas Emissions
Accounting”, Public Enterprise “Derzhecoinvest”.
Main outcomes: the audit found that during 2013-2014 Ukraine has fulfilled the
basic requirements of the Kyoto Protocol to the UN Framework Convention on
Climate Change on the timely preparation and submission of the Secretariat of the
Convention for National Greenhouse Gas Inventories of anthropogenic emissions
and absorptions of greenhouse gases in Ukraine and Ukraine national
communication on climate change.
Overall, based on the purpose of the UN Framework Convention on Climate
Change, greenhouse gas emissions of direct action, expressed in terms of carbon
dioxide over the period of the Kyoto Protocol validity (2005-2012 years)
decreased.
The main reduction occurred in such sectors as energy and industrial processes.

However, greenhouse gases emissions increased in the agriculture and in the
sphere of waste. At the same time absorbing capacity of land use and forestry
decreased significantly, indicating a rising trend of greenhouse gas emissions in
Ukraine and confirms the need for the formation and development of a clear state
policy in this area.
Also, because of continuance for the management decisions to be taken,
shortcomings by the main budget funds administrators in their planning,
organizational and personnel changes in the system of state authorities, responsible
for implementation of the state policy in this area, and because of the special
period in which Ukraine was during 2013-2014, the Cabinet of Ministers of
Ukraine and responsible central authorities did not ensure effective management of
funds for implementation of the Kyoto Protocol to the UN Framework Convention
on Climate Change, including from the sale of parts of assigned amount of
greenhouse gases.