The outcomes of the Ministry of Defence’s audit on military units concerning combat remuneration in 2024

In 2024, the Ministry of Defence of Ukraine carried out a series of scheduled audits on the payment of combat remuneration to military personnel in specific units of the Armed Forces of Ukraine.

Representatives of the Ministry of Defence’s Internal Audit Service conducted briefings, provided consultations, and offered recommendations on the calculation and payment of additional remuneration for the execution of combat (special) tasks. As a result, in addition to the violations and shortcomings identified by the auditors, the illegal use of UAH 334.75 million of budget funds was successfully prevented. The auditors’ work and the command's efforts helped prevent a particularly grave violation of the law by military units.

The primary causes of the identified violations and risks were as follows:

• Inability to verify the execution of combat or special tasks by individual service members listed in the relevant orders of the military unit commander;

• Issuance of task execution certificates in the first echelon without the possibility to confirm the actual execution of such tasks.