The MoD’s DOT successfully passed an independent financial audit

The State Operator for Non-Lethal Acquisition (DOT), the Ministry of Defence’s procurement agency, has successfully completed an independent financial audit for 2024. 

The audit was conducted by the Ukrainian branch of the international Crowe network – AC Crowe Ukraine, one of the leading firms in audit, consulting, and tax services. It is a full member of the global Crowe network, which brings together independent auditing firms in over 130 countries around the world. 

The audit findings confirmed a proper level of management, transparency in the use of budgetary funds, and the efficiency of key enterprise processes. No material violations were found in the activities of DOT, which confirms the stability of its internal control system and the alignment of management decisions with the organisation’s approved development strategy.

In 2024 alone, the enterprise processed more than 59,000 goods acceptance certificates. Among the key auditor recommendations was the consolidation of documentation in electronic format, particularly acceptance certificates, to ensure timely processing and facilitate document management. The use of digital solutions such as DOT-Chain and DOT-хRM enables faster document flow, higher quality analytics, and more effective management decisions.

"The audit results show that DOT is demonstrating maturity as an institution. We see an effective team, transparent processes, and the ability to implement new models and approaches to logistics. In the most difficult conditions of war, this is an example of systematic work in the interests of the army. The Supervisory Board will continue to provide control and support to maintain these results," said Nadiia Bihun, Chair of the DOT Supervisory Board.

The audit recommendations have already been forwarded to the Ministry of Defence of Ukraine and the DOT management for consideration in further improving operational activities. Based on the report received, the Supervisory Board gave the audit results a high assessment.