Prosecutors of the Kyiv Regional Prosecutor's Office, together with district prosecutors, checked the data of the State Audit Office report regarding the effectiveness of the use of state funds allocated for the restoration of social and critical infrastructure during the war.

The inspection established facts of violations of state interests in the budgetary sphere. In particular, the audit of the State Audit Office confirmed that during the execution of construction contracts for the restoration and construction of housing, value-added tax (VAT) was illegally included in the cost of the works. This contradicts paragraph 197.15 of Article 197 of the Tax Code of Ukraine, which exempts such operations from taxation.

As a result, the state overpaid 42.5 million hryvnias of budget funds only in the Kyiv region.

Since the responsible authorities did not take measures to eliminate the violations, the Kyiv Regional Prosecutor's Office, guided by Article 23 of the Law of Ukraine "On the Prosecutor's Office," initiated judicial protection of state interests. The appeals to the courts aim to declare the provisions of the contracts and additional agreements regarding the inclusion of VAT invalid and to recover the unjustly received funds to the state budget.