EU4PFM pilots internal control functioning in the Ministry of Justice
On 27 May, a kick-off meeting took place between the Ministry of Justice team, experts from the EU4PFM Project, and representatives of the Ministry of Finance of Ukraine to launch a pilot project aimed at aligning the Ministry’s internal control system with European practices.
The initiative seeks to enhance risk management mechanisms, improve coordination of internal control, and integrate these components with performance and budget programmes.
The event was attended by representatives of the Ministry of Justice, including State Secretary Oleksandr Bukhanevych, Director General of the Directorate for Strategic Planning and European Integration Nataliia Panchuk, and heads of the Ministry’s accounting service, Internal Audit Department, and Internal Control Coordination Sector. The EU4PFM Programme was represented by International Expert Manfred van Kesteren and National Expert Tetiana Dniprova. From the Ministry of Finance, Igor Bugrak, Director of the Department of the State Internal Financial Control Harmonisation, participated.
The pilot project will provide practical support to the Ministry of Justice in building an effective internal control system aligned with the principles of Public Internal Financial Control (PIFC), the COSO framework for internal control and the guidelines for assessing the quality of internal control systems from SIGMA/OECD. Specifically, it will involve the development of risk management tools, integration of control mechanisms into budget programmes, and improved coordination across the “three lines of defence” in the management system.
“Transparent management of public resources is not only a key requirement on our path to European integration but also a fundamental condition for building trust in public institutions. We are grateful to the EU4PFM team for their willingness to share expertise and support us in strengthening our capacity to effectively plan, analyse, and manage internal processes,” noted Oleksandr Bukhanevych, State Secretary of the Ministry of Justice.
EU4PFM International Expert on Public Internal Financial Control, Manfred van Kesteren, expressed his appreciation for the comprehensive presentation of the internal control system and stated:
“You clearly show that the fundamentals of internal control are well understood in your entity. Our team is here to support you in further strengthening this system and identifying key areas for cooperation. Through this pilot project, we aim to contribute to enhancing the organisation of internal control. One of the areas where we can offer support is linking risk management with the managerial decision-making process — a task that is undoubtedly challenging. Another equally important area, which you highlighted in your presentation, is the improvement of key performance indicators (KPIs) and how they are linked to internal control. We sincerely thank you for today’s meeting and look forward to continued fruitful cooperation across all identified directions.”
Nataliia Panchuk, Director General of the Directorate for Strategic Planning and European Integration, emphasised the importance of this initiative, which has significant potential to transform internal control practices across the public administration system:
“This project should serve as an example not only for our Ministry but also for other government institutions. Its successful implementation will enable the creation of a viable internal control model that can be scaled across other public bodies. We highly appreciate the support of the EU4PFM team, who are helping us not only to implement technical solutions but also to adapt best European practices in line with our unwavering commitment to European integration,” Ms Panchuk added.
Following the meeting, the parties agreed on the key stages of the pilot project, scoped the focus of the pilot on a selected budget programme, initiated the formation of a working group, and outlined the next steps. Practical implementation of the project is scheduled for the second and third quarters of 2025.
