The State Financial Inspectorate, which from July 2014 has provided the operational audit of Naftogaz Ukraine and monitors all the payments carried out by the company, has checked and agreed the state holding's payments in the amount of UAH 159.8 billion.

According to Naftogaz, payments that did not pass inspection and have not been implemented for the above mentioned period amount to UAH 79.5 million.

In particular, for the period from July to December 2014 during the monitoring of Naftogaz's payment orders UAH 33.9 million had not been agreed to. This included UAH 27.6 million supposed to be allocated to the 100% Naftogaz subsidiary – Chornomornaftogaz, re-registered in Kyiv after the occupation of Crimea by Russia. The company needs the funds to repay debts on a loan to the state bank. Another UAH 5.3 million was intended to pay for the Naftogaz reform strategy, developed by Ernst & Young and Rothschild. This strategy was the basis for the concept of reforming the entire gas industry in Ukraine.

In January-February 2015, state auditors did not agree to Naftogaz's payments totaling UAH 23.6 million, including UAH 20.2 million for another subsidiary – Zakordonnaftogaz - for the project on the exploration and exploitation of oil and gas fields in Egypt.