After Zelensky’s statement about “auditing everyone”: no audit of Ukrzaliznytsia
18 February 18:36
Despite the president’s public statement about auditing all state-owned companies, the country’s largest state-owned carrier,Ukrzaliznytsia, has effectively been left out of the wave of government audits. This is evident from the official response of the State Audit Service to a request from the publication "Komersant Ukrainian".
The last audit was for the period up to the summer of 2023
According to the auditors, the latest control measures for UZ were carried out according to plans for the third quarter of 2023 and the first quarter of 2024 and covered the company’s activities from July 1, 2020, to June 30, 2023.
“The State Audit Service conducted the latest state financial control measures of JSC Ukrzaliznytsia … based on the results of which an audit report dated 07.03.2024 No. 05-21/7 and an audit report dated 29.01.2024 No. 05-21/6 were drawn up,” the Service said in its response.
In other words, after June 2023, no new audit of UZ was actually conducted.
Audit results – in criminal proceedings
The auditors added that the materials of the previous audit of UZ were transferred to law enforcement agencies and attached to criminal cases.
“Copies of these documents have been attached to criminal proceedings No. 42020070000000232.
(…) The audit materials … have been attached to criminal proceedings No. 52022000000000169.”
That is why the State Audit Service refused to provide more detailed information about the results of the preliminary audit:
“The aforementioned materials … are part of a pre-trial investigation.
The State Audit Service currently has no legal grounds to provide the requested reports and information… without the written permission of the investigator or prosecutor.”
Despite the president’s statement, there is no new audit of UZ
On November 11, 2025, Volodymyr Zelenskyy stated that the government had already begun auditing all state-owned companies and that the results would be forwarded to law enforcement agencies.
However, as follows from the auditors’ response, the new audits of UZ have not yet started.
“The State Audit Service does not currently plan to conduct state financial control measures at JSC Ukrzaliznytsia due to such measures being carried out at other entities in the public sector of the economy,” the Service added.
This clearly refers to the implementation of the government’s order on a comprehensive analysis of the public sector’s activities.
At the same time, the auditors added that an audit of UZ is not excluded from their plans for the future:
“State financial control measures at JSC Ukrzaliznytsia will be included by the State Audit Service in its plans for the next planning periods.”
However, the response does not specify when exactly this will happen.
Why was the largest state-owned company bypassed by the audits?
The editorial office sent a request to the government asking for an explanation as to whyUkrzaliznytsia is not included in the wave of government audits of state-owned companies, despite public statements about a comprehensive audit of the public sector initiated against thebackdrop of Operation Midas and doubts about the effectiveness of the supervisory boards of state-owned enterprises, as exemplified by Energoatom.
